Wednesday, October 30, 2019

Judaism paper Research Example | Topics and Well Written Essays - 1000 words

Judaism - Research Paper Example Certain varieties of Judaism consider the idea that all Jewish teachings must strictly be adhered to (Wylen, 2000). Although, there are other forms of Judaism that believe teachings that encourage on how to usher a morality in human lives are obligatory, much less, essential; others can be considered as discretionary or optional. For the reason that Judaism is an assorted religion with an extensive range of beliefs and practices, it must not be presupposed that a Jew has certain types of beliefs or follows precise forms of religious practice (Eisenberg, 2004). Various types of Judaism are linked by an intense impression of "peoplehood" (ICS, 2013), a shared inheritance, tradition or custom, and collective values and standards. Judaism gives Jews with guidance on how to carry out their religion and inspire good values (ICS, 2013). These instructions descend from numerous bases that include Jewish sacred texts such as the Bible and the Talmud (ICS, 2013). Other Jewish texts such as the subsequent literary works written by rabbis and philosophers are also being used. Judaism is one of the most important religions that are still being practiced today. Thus, it sensibly important to dig in deeper to its historical derivations, and the significant figures, observance, teachings, and events that can be relatively associated with it. This paper shall elaborate on these categories, which should provide readers a general overview of Judaism. Judaism and Abraham One of the fundamental teachings of Judaism is the belief that there is only one God, a belief that is also known as ethical monotheism (Wylen 2000; ICS, 2013). Judaism teaches that there is a lone God who created the universe and everything that is in it; a Supreme Being who cherishes and tends humanity; a God who desires that His people will live ethical lives (ICS, 2013), which makes it a strong cause that having a profound understanding of Judaism is crucial in appreciating the historical lineage of the world. The Old Testament confirms that Abraham started off monotheism or the belief in one God, and was the first person to refuse idol worship. Abraham is a fundamental component of Judaism in that he was considered to be the Father of the Jewish people and that it was through him and his offspring that a covenant was handed on to succeeding generations (Pellach, 2006). The Abrahamic Covenant, which can be found in Genesis 12-17, elaborates three main issues: (1) God would bestow Abraham the Land of Canaan and make him the father of all nations and of his progenies; (2) God would create a great nation through him; and (3) God would yield a blessing to those who consecrate him and curse those who curse him. In Genesis 12:3 God says, â€Å"I will bless those who bless you, and I will curse him who curses you; and in you all the families of the earth shall be blessed† (New International Version). Abrahams covenant is particularly important because it serves as the source to the Bible and world history (Pellach, 2006). The basis of almost all Christian teachings is rooted on the belief that God has a chosen people, which will reveal themselves in the last days of the earth. Although, some people in various civilization and cultures believe that the covenant no longer applies today, the Bible reaffirms that Abrahamic covenant is still in effect. The Bible says, â€Å"He [God] remembers his covenant forever, the word which he commanded,

Monday, October 28, 2019

Big Time Toy Maker Essay Example for Free

Big Time Toy Maker Essay Chou and BTT had a contract at the point they agreed to all the terms. By including the obligations of the parties and the terms of the agreement, the manager showed objective intent. A written contract was not necessary since this was a contract primarily dealing with services to distribute the game, not a production contract or a sales contract. Had it involved a goods contract to buy or sell, which under the Statutes of Frauds would not be a contract until all the terms were laid out in writing; that occurred when the manager from BTT emailed the terms which would have included his electronic signature and thus would have sealed the contract between the two. Also, if the contract is under common law, then the mailbox rule would say it went into effect when it was sent, not received. What facts may weigh in favor of or against Chou in terms of the parties’ objective intent? There are a few facts that weigh in favor of Chou. First, three days prior to the end of the 90 day exclusive negotiation rights agreement, they reached an oral agreement and then shortly thereafter, a business email from a BTT management representative was sent to Chou with the specifics of the agreement. The email stated â€Å"that all of the terms had been agreed upon. † BTT also subsequently requested Chou to send them a draft distribution contract spelling out the specifics of the agreement that the email from the BBT manager sent to Chou. Finally, distribution of Strat would have exceeded the 500. 00 limit (Amended UCC  § 2-201(1)) of the Statute of Frauds. The fact that may weigh against Chou is that the contract never had an actual signature on it. Does the fact that the parties were communicating by e-mail have any impact on your analysis in questions 1 and 2? Yes, communication via email in today’s business world is considered a normal mode of business communication. The UETA, the Uniform Electronic Transaction Act states that electronic correspondence is a valid form of communications while conducting business, and that electronic signatures and documentation satisfy the need for written records or signatures. When the terms and specifics of the agreement were laid out via email and both parties agreed upon the agreement through email, it then became a written agreement, and therefore enforceable. What role does the statute of frauds play in this contract? None, since it is a services contract for distribution rights. The Statute of Frauds only comes into play if it is a goods contract. If it is deemed by the court to be a goods contract then the written requirement, the all terms included requirement and the signed by the sender all have been met by the email with its electronic signature of the manager representing BTT. Could BTT avoid this contract under the doctrine of mistake? Explain. Would either party have any other defense that would allow the contract to be avoided? No, since a mistake is required to involve a â€Å"basic† assumption involving the terms on which the contract was made. BTT would not try to argue that they were mistaken on the price, time frame and obligations of both parties since their manager had sent an email stating that both parties where in agreement in all those areas. Generally, in the absence of disagreement on one or several of the essential terms, the courts will not allow a unilateral Mistake to be considered and expects mutual mistake. Chou might try to avoid the contract if he had a better offer he could just let the matter be dropped since BTT wanted out of the contract Assuming, arguendo, that this e-mail does constitute an agreement, what consideration supports this agreement? Chou would benefit by having his product distributed for sale throughout the network of retail and wholesale outlets that BTT as a board game company had at their disposal. BTT would benefit by charging their cut for distributing the game to these outlets. At the end of the scenario, BTT states that it is not interested in distributing Chou’s new strategy game, Strat. Assuming BTT and Chou have a contract, and BTT has breached the contract by not distributing the game, discuss what remedies might or might not apply. Compensatory damages – Chou could recover actual out of pocket which may include the original $25,000 due to BBT not acting in good faith but would also include loss of estimated potential profits. b. Specific Performance – Since this is a services contract the court may order BTT because of their total breach to fulfill their obligation to distribute the game OR substitute performance under the doctrine of accord and satisfaction where they might agree to product the game instead of distribute it OR they could agree to a discharge through novation where BTT finds an acceptable 3rd party who agrees to distribute the game. . Delegation – BTT could substitute another company to distribute the game but as delegator BTT would still be liable if their delegate failed to perform. d. Injunctive Relief – The court could issue and injunction forbidding BTT from distributing a similar game, producing a similar game or financially benefiting from a similar game to pr otect Chou from suffering due to their intimate knowledge and trade secrets relating to the disclosures during initial negotiations.

Saturday, October 26, 2019

The Future Of Intelligence :: essays research papers

An argument between two scientists ,one of them wanting to alter ageing in humans ,and generating life into a controlled environment: A* well, that was in 2000 wasn’t it? But they could not see this happening †¦it was debated, but legalized in 2004. But this is outrageous. C* I haven’t slept for the last 89 hours†¦and I don’t feel numb†¦ A* But how long will it go on ? Will there be any more children ? Would any one want them? Will it end? People may live but will the earth live as long as them†¦.? C* That is true†¦the people will live as long as they desire. They will die only when they wish to ,by damaging their own organs and not replacing or implanting newly made ones into themselves . Children will come only when anyone wants them. The idea of marriage will be lost as any person will be able to create for himself , what I would call a ‘sex object’ which could be a person of desired characteristics based on the desire of the user. the user will then be able to program his own psyche to develop varied sexual interest after introspective moments where he studies his requirements and selects his mood. He will be able to accelerate the growth of this object to feed his hunger If he does change this desire , his earlier sexual interests will be wiped out of his memory ,thus rejuvenating him and urging him to carry on . this would cause a large portion of people to become anti-social and they will draw into reticence . But then , they will be those who will program their minds to make them want to convince people that they should live in harmony and coexist together. They will form societies preaching the lack of communication amongst each other. These societies will have leaders who will play the same role that the pope did in 2000 ,when dolly was cloned . Thus, at the organisational level , life on eath will be same as what it was in 2000 ,or for that matter in any age you wish to consider . A* But then , what reason will people have to live ? What purpose will they define ? C* You cannot imagine this society with same intent as that which was there in earlier years. People will bear relatively same feeling but will have different forms of expression .

Thursday, October 24, 2019

Adoption of Ifrs

ADOPTION OF IFRS: IT`S BENEFITS AND IMPACTS ON FIRMS AND COUNTRIES AROUND THE WORLD The IASB was established in 2001 and since have assumed the responsibility of the standard setting from its predecessor body, the International Accounting Standards Committee (IASC) and began issuing International Financial Reporting Standards (IFRS). IFRS has recently been dominating the regulatory changes in accounting for listed companies around the world. Through the years, over 100 countries have adopted IFRS reporting, some of which include Australia, the European Union, India, Japan, South Africa, Russia and most recently Canada.In addition, the U. S. Securities and Exchange Commission (SEC) are working towards the final element of a work plan to incorporate IFRS into the U. S. financial reporting jurisdiction. In November 2007, the SEC voted to allow foreign issuers that report in IFRS to file their financial statements with the SEC without reconciling to U. S. generally accepted accounting st andards (GAAP). Accounting standard setters anticipate that the use of IFRS will improve the comparability of financial statements, improve reporting transparency, and increase the quality of financial reporting which in turn will lead to greater investor confidence.From an economic perspective, some believe that it’s challenging to perceive that such expectations will be achieved as a result of converting to IFRS. However according to proponents of IFRS, publicly traded companies believe that applying these principles will allow for a single set of high quality accounting standards as this will contribute to better functioning of the capital markets (Quigley 2007).In the following paper I will discuss the reasons why firms around the globe have adopted IFRS in relation to the financial reporting and disclosure quality, comparability across firms and countries, and the costs and benefits associated with reporting improvements. Most countries are in favor of adopting IFRS, fro m the viewpoint that IFRS standards are more capital market oriented, which in turn provides higher quality information that will benefit constituencies of financial statement users as supposed to local GAAP (Daske and Gebhardt 2006).If this statement is true, one way to validate it is through recommendations by empirical studies that suggest firms engaging in IFRS implementations should see an increase in market liquidity followed by a decrease in the firm’s value of cost of capital. According to Leuz and Wysocki (2008), they have provided some evidence in relation to the effects of reporting quality on market liquidity. They indicate the issue regarding information asymmetry, where investors who possess less knowledge of a firm’s reporting structure or policies, are concerned about trading with the better informed investors.They indicate how these non-informed investors are to lower the price at which they are willing to buy, to protect themselves from losses incurre d from trading with better informed investors. Hence investors that possess less information about a stock are less likely to trade. These effects of adverse selection and information asymmetry reduce the liquidity of securities market. Therefore, IASB strongly encourages essential financial disclosure. This will alleviate the adverse selection problem and will result in increased market liquidity by leveling the playing field among all market participants.In addition, other studies have shown that improvements in financial reporting and disclosure can affect the cost of capital in a variety of ways. Some of which include, investors that require a higher return from less liquid securities and lower estimation risk as this makes it easier for the investor to estimate a firm’s future cash flow. This in turn, will improve risk sharing in the economy by making investors aware of certain securities or by making them more willing to hold them (Leuz and Verrecchia, 2004). Hence redu cing the cost of capital.As important as it can be for firms to disclose essential information to investors, other firms can also benefit from these disclosures for the purpose of decision making and will help reduce the agency problem existing between shareholders and management. For example, â€Å"disclosure on operating performance and governance arrangement provides useful benchmarks that help outside investors to evaluate other firms managerial efficiency or potential agency conflicts and, in doing so, lower the costs of monitoring† ( Leuz and Wysocki, 2008).In addition, the information environment has improved as firms switch over to IFRS, which has also contributed to the increase in higher quality financial reporting. According to Mary E. Barth (2006) firms that voluntarily adopted IFRS generally seek lower earning management, lower cost of capital, and more value relevant of earnings. All of which interpret evidence of higher accounting quality. Barth indicates that the accounting quality could be mproved by removing other accounting methods that are not reflective of a firm’s performance and which are used by managers to manage earnings. As part of his testing, he compared firm’s earnings management between those firms reporting under IFRS and firms reporting according to their local GAAP. As a result of his study, it was indicated that after firms had adopted IFRS, they had larger volatility swings in net income, increase ratio of variance in cash flows, higher correlation of accruals and cash flows, small positive net income, and increased occurrence of larger losses.Opponents argue that a single set of internationally accepted high quality financial reporting standards may not be appropriate for certain firms as they are exposed to different cultural, political and legal differences as this might continue to impose major obstacles in the progress towards the harmonization of standards. These differences however may not provide for any greater value relevance and reliability. For example a study conducted by Ball (2006) indicates that pension accounting may be subject to earnings management in countries that have less developed pension systems.Another empirical study indicates that managers can take advantage and use different assumptions to manipulate financial statements (Soderstorm and Jialin Sun, 2006). Proponents of IFRS argue that using common accounting standards across countries will make it more cost efficient for investors to identify earnings management. When accounting standards are uniformed and relevant disclosure is provided, investors are more likely to understand the different assumptions used by management to calculate such pension accounting, which will limit the chances of management to engage in earnings management.The second important factor as to why countries have chosen to adopt IFRS, is mainly because of its increase in accounting comparability across firms. The advantage of a gl obal movement towards IFRS reporting makes it easier for investors and stakeholders to compare different firms and the relevant information to help them assess the company objectives. Comparative reporting will enable users of financial statements in identifying which firms are more or less profitable.Firms that are exposed to high or low risk of return as a result, will reduce investors information asymmetries and lower estimation risk. Moreover, the improvement in comparability across firms allows for increase market liquidity and reduces firms cost of capital (Luez et al. 2008). Studies have suggested that prior to adopting IFRS, firm’s local GAAP standard which were tailored to the needs of analysts and investors would in theory reduce biased information and build investor confidence.A study conducted by Tan, Wang and Welter in 2009, indicated that once firms had adopted IFRS, their foreign analysts had increased significantly more for those who had the greatest level of GAAP differences. There have been a number of studies conducted to test whether IFRS adoption does in fact increase comparability. The outcome of these studies are mixed. Bielstein et al. (2007) concluded that IFRS adoption, results in greater foreign investment for countries that have strong reliability and comparability.Other empirical studies claim that cultural, political and business differences continue to impose significant obstacles in increasing the comparability of accounting information. Lang Maffet and Owens (2010) find that accounting comparability does not improve for IFRS adopters relative to a control group of non-adopters. The two conclude that there is little evidence that IFRS adoption increases comparability. Overall, from the research obtained, there is little empirical evidence proven on the effects of reporting comparability than reporting quality.The third important factor for countries adopting IFRS, are the costs and benefits associated in producing high qu ality accounting standards and the improvement in comparability across firms. As mentioned previously, the ultimate benefit a firm receives by adopting IFRS reporting is from the increase in market liquidity followed by a lower cost of capital. In order to achieve this high standard, there are costs that a firm is exposed to. Such incurred costs include transitional costs, ongoing costs of compliance to the firms, and enforcement costs relevant to government agencies (Standish, 2003).Standish summarizes his findings in relation to cost and benefits of firms moving to IFRS that will tend to see lower transaction costs when preparing financial reports. They will only be reporting against a single set of accounting standards instead of multiple sets. In addition, he makes note of a â€Å"positive network externality† that arises through the use of a single set of accounting standards by all constituencies. This will save market participants from requiring additional time and ene rgy of having to learn, apply and understand multiple sets of standards.Other benefits that result from the transition to IFRS will improve comparability between firm’s financial statement for investors and shareholders. Thereby, making investment decision’s easier. According to Leuz and Wysocki (2008), there are direct and indirect costs associated with improving reporting. The direct costs include preparation, validity and circulation of accounting reports. These costs can vary and increase significantly. In addition, firms will require assistance and hire consultants that have expertise in IFRS reporting.These specialists help train key personnel in the organizations so that they are able to produce financial statements that are in accordance to IFRS reporting. The costs tend to be more difficult for smaller companies to finance such activities for disclosures and reports, as their profitability margins are small. Disclosure costs have characteristics of indirect co sts. Whereby a firm can reduce its monopoly power by providing too much detail to the market, as sensitive profitability information is assimilated to its competitors.Other empirical studies have noted that with these costs and cost-benefit trade-offs that firms are undergoing, it may not be suitable for them to obtain high quality reporting. Rather, encourage firms to provide certain disclosures which the cost of disclosing such information does not exceed their benefit. Moreover, it is of importance that the standard setters recognize the net benefits obtained from the high quality reporting and comparability, as they differ across firm industries and countries (Leuz and Wysocki, 2008).It’s relatively evident why most companies would like to switch over to IFRS due to the number of benefits that are associated with the transition as described above. One would automatically presume that a single set of accounting standards that are used universally by most firms within diffe rent countries would deliver comparability, increase reporting transparency, allow for foreign investments, hence increasing market liquidity and low cost of capital. However, there is very little empirical evidence that claim these characteristics as being true after conversion.Having said that, Ball (2006) has noted that IASB has been successful in serving the public by developing comprehensive set of high quality standards that have convinced over 100 countries to adopt these principles for the purposes of financial reporting. There are some advantages of having a single set of accounting standards unified. As such, these standards contain characteristics of a â€Å"public good†, for example, the investor can use this information in an annual report without eliminating its usefulness to other investors. In other words, the marginal cost for another investor viewing these annual reports would be zero.A second advantage of unifying accounting standards and disclosure practic es is to reduce management from using their own judgement in financial reporting, by reducing the risk of altering the reports to mislead capital market participants. Moreover, these uniform standards provide protection for auditors against firms. These standards are to also be enforced by auditors, whereby the firm has very little opportunity to shirk, hence reducing information asymmetry and increasing investors and stakeholder’s confidence of the firm. Lastly, unifying these standards will increase the accounting comparability across firms.If each firm or country were to implement different local accounting standards, this can impose high costs for both the firm and its external users, such as investors as this will create negative externalities and will reduce domestic investments which can impact countries trade volume profitability, where the majority of countries main source of income is driven from. Opponents of IFRS adoption feel that a single set of accounting stand ards do not benefit all firms and countries. These differences in countries arise from cultural, economic, political and legal systems.For example, firms may have to respond to political pressures from the government due to balance sheet volatility, as a result of fair valuing. The IASB should review accounting standards as they are released to eliminate the possibility of political pressures on countries that are exposed to such tight regulation. One of the main reasons why countries and firms around the world adopt IFRS is due to the results achieved from reporting quality and disclosure practices. However, IFRS can occasionally produce ineffective reporting quality and disclosure.For instance, IFRS can lack in setting descriptive details in their guidelines that make it difficult for countries to follow. Some countries find their local GAAP easier to read and understand due to the level of detail and examples provided. These complexities in the rules creates havoc for firms that would like to report in IFRS, but find it challenging to exclusively follow these guidelines outlined by the IASB. As a result, this can lead to poor financial reporting quality. Other countries and firms conclude that fewer rules and guidelines will encourage management to produce effective accounting policies that will rompt them to make appropriate judgement calls. Information asymmetry and agency costs play a significant role in relation to the disclosure and financial reporting quality. The key motivating factor for any firm is, the more disclosure provided will create a positive signal to investors and hence, will reduce the information asymmetry and agency costs. Companies will see increases in investor confidence while earning high profitability levels. Moreover, firms adopting IFRS, chances are that they are subject to fewer opportunities to part take in earnings management or deceive investors.Studies have indicated that countries which have adopted IFRS do not all achieve the same degree of benefit. The study implies to those countries which have a weak structure in place for investor protection, will tend to see the most benefits from adopting of IFRS. In contrary, countries that have a strong structure in place for investor protection will see marginal benefits. The increase in benefits received by a country whether small or large will improve investor protection and provide for more comparable and comprehensive financial reporting.The cost and benefits of a firm converting to IFRS can be substantial depending on how one views it. The benefit driven through the implementation of IFRS will include lower cost of capital, increases firm value and creates a stable level of investors’ confidence. In addition, as discussed above, the benefits will also increase as a result of better financial reporting quality and cross country comparability for foreign investors, auditors and other constituencies. These benefits obtained through adoption of IFRS are not free. The cost of implementing such an accounting standard can cost firms millions.There are various types of costs that are incurred in the different processes a firm undergoes. The transition costs can be significant in relation to auditing fees. The cost of auditing work will increase, due to testing and validating accounting data as most of the assumptions used by firms are judgemental. Other costs involve training key personnel to apply applicable standards in practice. Companies tend to have shortages of staff that have ever been exposed to IFRS accounting, this is more apparent in Canada. As a result, these companies struggle as they need to learn and apply these new standards.Moreover, the cost related to the risk involved of manipulation of accounting standards, as these standards do not provide strict reporting rules for companies to follow, can impose a huge cost on the firm, if the auditor refuses to provide an unqualified opinion on the firm. Overall, the costs are generally higher during the first couple of phases through the transition. In the long run, costs tend to decline as employees are more aware of the standards and a basic foundation has been developed by IFRS consultants and auditors. At the present moment IFRS reporting is widely used by many countries across the globe.Based on the studies gathered above, countries and firms are optimistic about replacing their local GAAP to IFRS accounting standards. By moving towards a universal set of high quality accounting standards this will lead to improving the firm’s performance, by increasing shareholders wealth though investors’ confidence, lower cost of capital hence reducing information asymmetry. In addition, other benefits include comparability across all nations, this will help facilitate in better understanding by investors of accounting information released in public financials.Comparability will result in an increase of auditors understanding in the types of po licies and assumptions companies implement. This will help ensure that companies are not partaking in earnings management. Comparative accounting standards can be most beneficial to analysts. This will enable analysts to predict the firm’s future forecast of cash flows in comparison to the industry average. As mentioned above, the IFRS accounting standards are costly to implement. Studies have made reference to these transition costs as extremely pricy to develop, however, in the long run their costs tend to decline.This may in fact be true, however, for those companies that have incorporated IFRS standards, will continue to see new accounting pronouncements issued by the IASB, as they work to improve their guidelines. As a result, firms will continue to spend in areas of training and seeking professional advice on how these new standards will impact their firm. References 1. Bielstein , 2007. How the IFRS movement will affect financial reporting in the U. S. : Article: KPMG 2. Daske andGebhardt, 2006. Discussion of Daske and Gebhardt, Journal ofAccounting Finance and Business Studies. 3. Lang, Maffet and Owen, 2010. Earnings Movement and Accounting Comparability, the Journal of Accounting Research 4. Leuz and Verrecchia , 2004. Firms Capital Allocation Choices, Information Quality and the Cost of Capital 5. Luez and Wysocki, 2008. Economic Consequences of Financial Reporting and Disclosure Regulation, Journal of Accounting Research 6. Mary E. Barth, 2006. Accounting Quality : International Accounting Standards, The Journal of Accounting Research 7. Ray Ball, 2006.International Financial Reporting Standards (IFRS): Pros and Cons for Investors, Journal of Accounting Research 8. Soderstorm and Jialin Sun, 2007. IFRS Adoption and Accounting Quality: A review, The Journal of Accounting Research 9. Standsih, 2003. Evaluating National Capacity for Direct Participation in International Accounting Harmonization, Journal of Accounting Research 10. Tang, Wang and Welkor, 2011. Analyst Following and Forecast Accuracy After Mandated IFRS Adoption. Journal of Accounting Research. 11. William R. Scott, Fifth edition , 2009. Financial Accounting Theory

Wednesday, October 23, 2019

Rpp Rental Power Plants

Rental plants are simple cycle plants and consume marginally more fuel than combined cycle power plants which are normally set up as Pips. Despite the fact that rental contacts are between 3-5 years and not 20 years (as with Pips), rental tariffs are low. When lower tariffs to rental plants are taken into account and a further allowance made for higher fuel costs, the difference is almost equal or marginally higher in case of rental plants. Therefore, it is entirely incorrect to suggest that rental power costs are substantially higher than those of Pips.Other advantages of rental power Rental sponsors have taken a Jump of faith and are investing hundreds of millions of dollars in fast-track development of these rental plants. Sponsors and lenders are uncomfortable that they are being subjected to misplaced, ill-informed media trial sponsored by bad interests who do not want to see power shortages removed on priority and are vocal in their criticism of individuals and companies settin g up rental plants, which have been awarded transparently.Government of Pakistan has no liability to pay for setting up of rental plants, rental plants are paid for electricity delivered to the grid 60 days in arrears, Government of Pakistan takes no responsibility for payment of loans taken by rental sponsors, and rental plants are successfully set up in 6-8 months whereas Pips take 3-4 years. If anyone has better solutions to resolve the power crisis on an urgent basis, they should come forward with concrete proposals for public and private consideration.CONS Impact on fuel demand The rental power plants would increase the Pakistani power sectors furnace oil needs by 29 percent, driving up its import bill and adding to pressure on the rupee and currency reserves. Pakistan requires 35,000 tons a day to feed its thermal power plants and the installation of the Reps will increase demand to 45,000 tons, officials say. The country imports about 80 percent of its oil. It spent $9. 5 bil lion on the import of 10. 6 million tons of petroleum products and 7. 8 million tons of crude oil in the 2008/09 Lully-June) financial year.Impact on net exports Since we import most of our oil needs, and after the implementation of Reps, our demand for oil will increase, this means we will have to import more oil into our country. On a larger scale this act will put a very negative impact on our net exports as more imports will result in greater import-export deficit. Thus, more discomposes More fuel consumption Analysts say that RSI. 80 million a month for generating 51 MM is spent for the Turkish ship producing nuclear power in the port of Karachi.That's mainly because of the later findings that rental power is eating up more fuel than expected, even more than the Independent power producers. This is a bad sign for future rental power projects. Impact on gross domestic product Senior economists, portrayed in May this year, a highly depressing picture of the decline in the product ivity of Pakistanis industrial sector caused mainly by power loading's, asserting that overall loss of industrial production had been as high as RSI 210 billion during 2008 and that accounted for about 2 per cent of the country's Gross Domestic Product (GAP).Other disadvantages Many opponents say the mostly second-hand equipment will be less efficient and that the tariff will rise. They argue that the government would be better off spending money on upgrading and using idle existing capacity. Some opponents also say the option is being supported by corrupt politicians hoping for kickbacks. WHO SAID WHAT ABOUT MY PAPER? The Rental Power Plants would significantly enhance the cost of production which will cake survival of the industry more difficult and create more problems for the fragile economy.Business community said the Government should fully protect the national interests before going for the Reps, as the price of electricity produced by them would reportedly go further up by 3 1-45 percent. Said Mongol, President Islamabad Chamber of Commerce and Industry while chairing a meeting here, said, There is no enough gas available in the country to meet the Reps needs. While no arrangements has been made for transporting of the alternative fuel or furnace oil to the Reps, which could plunge this whole project into ruble and waste precious resources, he added.Economists of eminence like Shad Caved Burk (who later wrote articles in newspapers), Sartor Aziza, DRP Kamala Hussein, Aisha Shahs Pasha, DRP Perez Has and Shad Kara were of a unanimous view, at a seminar that a good wheat crop prevented some damage in the agricultural sector, otherwise the loss to the national economy could have risen as high as RSI 400 billion as rice, sugarcane and cotton production fell although varying in the degree of yield. The textile sector suffered the major damage losing RSI 25 billion that adversely affected Pakistanis exports that clines too value of $1 billion.This scenario ha d an overall adverse impact on the balance of trade, which was badly disturbed in view of imports that mounted beyond precedent, weakening the overall performance of the national economy. After reading all these pros and cons, I have come up to a conclusion that the situation emerging envisions that the people cannot wait for multi-purpose dams for irrigation water and power generation because such projects usually take eight to 10 years to complete. Similarly, coal and furnace oil-fired independent power plants unsure two to three years before they are able to produce electricity.Seen in the background of a colossal industrial and agricultural loss, particularly during the year 2008, the only solution we have right now is to â€Å"quick fix† the gap between demand and supply of electricity and that is by Rental power plants. Even though it might be expensive but I don't see any other way to fulfill rising demand needs. Although the government should work with full priority t o build Pips after filling the gap. And keeping in mind that the demand will keep on exceeding in the coming years.

Tuesday, October 22, 2019

Deaf Reading Reaction #1 Example

Deaf Reading Reaction #1 Example Deaf Reading Reaction #1 – Coursework Example Deaf Reading Reaction The articles revolve around discussing the importance of language in conveying important information, particularly messages, in various forms like spoken words, writing, and most importantly, hand signals. But what is more crucial is how a language is converted into a â€Å"tool† or a â€Å"mean† through which information can be delivered to the addressee accurately. This is particularly critical in that interpretations can vary extensively even when messages are still being conveyed through words, so how much more if physical signs and symbols are the only instruments to carry out a communication process. In the article, there is a strong assertion of words to contain â€Å"symbols and grammatical signals† (31) that stand for something else. Since deaf people only rely on symbols, there is a certain degree of precision required in transporting a message from a normal person to a deaf person. But, much concern should be placed upon the limit edness of variations in hand signals. Unlike words which could subtly be interpreted inside the mind, sign languages need to be represented by a hand signal, which could overlap other hand signals. Considering the fact that deaf people only depend on hand signals, it is fair to infer that there is a much lower level of emotion involved in their communication. Emotions are best expressed using spoken language. But, deaf people are only afforded to construe what they can â€Å"see†; nothing beyond it i.e. feelings or sensations. In other words, they are isolated within the realms of visual communication and perception. For instance, in delivering a eulogy or a sad dialogue, they are only served with the basic information; about what the speaker is talking about. Perhaps, the biggest challenge for ASL is to come up with an innovative hand signalling method that consolidates both emotion and meaning.Work CitedBaker-Shenk, Charlotte L. and Dennis Cokely. American Sign Language: A Teacher’s Resource Text on Grammar and Culture. Washington: Gallaudet University Press, 1991. Print.

Monday, October 21, 2019

Analysis of the Declaration of Independence Essays

Analysis of the Declaration of Independence Essays Analysis of the Declaration of Independence Paper Analysis of the Declaration of Independence Paper In his essay Politics and the English Language, George Orwell sets out specific and general standards for written English. These include avoiding idioms, metaphors, similes, long words, and foreign words (Orwell). However, there are even more rigid standards for political writing. According to Orwell, the vagueness and incompetence he illustrates with five different passages are especially prevalent in political writing. Unfortunately, they appear in the Declaration of Independence as well. As a result, the Declaration of Independence is a poor specimen according to Orwells standards. The vagueness is easy to spot from the beginning of the Declaration: When in the Course of human events, it becomes necessary for one people to dissolve the political bands which have connected them with another, and to assume among the powers of the earth, the separate and equal station to which the Laws of Nature and of Natures God entitle them, a decent respect to the opinions of mankind requires that they should declare the causes which impel them to the separation (Declaration of Independence). As Orwell states regarding other political writing, there is a great lack of precision in this passage (Orwell). The phrases in the course of human events and among the powers of the earth are long and unnecessary. They do not add to the meaning of the passage, and they make it difficult to read and follow. In addition, the phrase and of Natures God seems redundant, since the prior phrase is the laws of Nature. Instead, the passage should read: When it becomes necessary for one people to dissolve the political bands which have connected them with another, and to assume the separate and equal station to which the Laws of Nature entitle them, a decent respect to the opinions of mankind requires that â€Å"Analysis of the Declaration of Independence† â€Å"Page # 02† they should declare the causes which impel them to the separation. Another imprecise passage is this one: Prudence, indeed, will dictate that Governments long established should not be changed for light and transient causes; and accordingly all experience hath shewn, that mankind are more disposed to suffer, while evils are sufferable, than to right themselves by abolishing the forms to which they are accustomed (Declaration of Independence). This passage is not vague. Rather, it simply contains comma-separated phrases that could be written in a better way, as in: Prudence, indeed, will dictate that Governments long established should not be changed for light and transient causes. And accordingly all experience hath shewn that mankind are more disposed to suffer than to right themselves by abolishing the forms to which they are accustomed. In his essay Orwell warns against using phrases made up of nouns, verbs, and adjectives where a simple action verb will do (Orwell). The following example illustrates this concept: He has constrained our fellow Citizens taken Captive on the high Seas to bear Arms against their Country, to become the executioners of their friends and Brethren, or to fall themselves by their Hands (Declaration of Independence). The phrases that can be replaced by simpler verbs are: constrained, taken Captive, to become the executioners of their friends and Brethren, and to fall themselves by their hands. This passage could be re-written in the following way, keeping Orwells standards in mind: He has forced our fellow Citizens captured on the high Seas to bear Arms against â€Å"Analysis of the Declaration of Independence† â€Å"Page # 03† their Country, to execute their friends and Brethren, or to fall (or perish) by their Hands. ( In the passage above is also an example of using the passive voice unnecessarily, which is another no-no according to Orwell. The phrase is: by their hands. These words make it difficult to know who is killing whom. As a result, it would be better to omit the phrase entirely and instead write: friends and Brethren, or to fall (or perish) themselves. That anyone would criticize the well-known statement from the Declaration of Independence, all men are created equal, may seem strange. However, according to Orwells standards, there is indeed cause for questioning the word equal. Equal is one of the words Orwell describes as having numerous and variable meanings and is also one that is often used dishonestly (Orwell). Therefore, what the 13 states meant and what the king of England perceived were two different things. For example, because women couldnt vote until 1920, the states did not mean that all mankind is created equal. They indeed meant that all male people are created equal. However, the king did not know exactly what they meant, because the states hid behind the pretentious word equal. Orwell says political writing is not fresh and does not contain vivid speech. That is, there is no imagery; there are no idioms. Instead, political writers use long words where shorter ones would suffice, and these words cloud the writers meaning, making it unclear (Orwell). As a last example, read the following passage from the Declaration of Independence: -That to secure these rights, Governments are instituted among Men, deriving their just powers from the consent of the governed, That whenever any Form of Government â€Å"Analysis of the Declaration of Independence† â€Å"Page # 04† becomes destructive of these ends, it is the Right of the People to alter or to abolish it, and to institute new Government, laying its foundation on such principles and organizing its powers in such form, as to them shall seem most likely to effect their Safety and Happiness (Declaration of Independence). Long, imprecise words used in this passage include: instituted, abolish, and destructive. Besides failing to state a clear meaning, these words create more syllables and less coherence, making the passage difficult to read, speak, and comprehend. This is another case in which, Orwell says, the meaning of the passage is hardly even known to its writer (Orwell). In conclusion, Orwells standards are clear about what makes good writing. Vivid imagery, preciseness, short words, everyday speech, and lack of foreign words are a few points. The Declaration of Independence breaks all of Orwells rules, without saying anything fresh or lasting. This is not to say that the Declaration of Independence is not an important piece of writing or that it has no historical value. That is far from the discussion here. What Orwells standards prove is simply that the Declaration of Independence contains vague, incompetent, and imprecise writing. â€Å"Analysis of the Declaration of Independence† Sources Declaration of Independence. Indiana Law. Indiana University School of Law- Bloomington. law. indiana. edu/uslawdocs/declaration. html (Dec 4 2006) Orwell, George. Politics and the English Language. 1946. www.mtholyoke.edu/acad/intrel/orwell46.htm (Dec 4 2006).

Sunday, October 20, 2019

History of Witches Signing the Devils Book

History of Witches Signing the Devil's Book In Puritan theology, a person recorded  a covenant with the Devil by signing, or making their mark, in the Devils book with pen and ink or with blood.  Only with such signing, according to the beliefs of the time, did a person actually become a witch and gain demonic powers, such as appearing in spectral form to do harm to another. In testimony in the Salem witch trials, finding an accuser who could testify that the accused had signed the Devils book, or getting a confession from the accused that she or he had signed it, was an important part of the examination. For some of the victims, the testimony against them included charges that they had, like specters, tried to or succeeded in forcing others or persuading others to sign the devils book. The idea that signing the devils book was important is probably derived from the Puritan belief that church members made a covenant with God and demonstrated that by signing the church membership book.  This accusation, then, fit with the idea that the witchcraft epidemic in Salem Village was undermining the local church, a theme which Rev. Samuel  Parris and other local ministers preached during the beginning phases of the craze. Tituba and the Devils Book When the slave,  Tituba, was examined  for her supposed part in the witchcraft of Salem Village, she said she had been beaten by her owner, Rev. Parris, and told she had to confess to practicing witchcraft. She also confessed to signing the devils book and several other signs that were believed in European culture to be signs of witchcraft, including flying in the air on a pole.  Because Tituba confessed, she was not subject to hanging (only unconfessed witches could be executed).  She was not tried by the Court of Oyer and Terminer, which oversaw the executions, but by the Superior Court of Judicature, in May 1693, after the wave of executions was over. That court acquitted her of covenanting with the Devil. In Titubas case, during the examination, the judge, John Hathorne, asked her directly about signing the book, and the other acts which in European culture signified the practice of witchcraft.  She had not offered any such specific until he asked.  And even then, she said that she signed it with red like blood, which would give her some room later to say that she had fooled the devil by signing it with something that looked like blood, and not actually with her own blood. Tituba was asked if she saw other marks in the book. She said that she had seen others, including those of Sarah Good and Sarah  Osborne.  On further examination, she said shed seen nine of them, but could not identify the others. The accusers began, after Titubas examination, including in their testimony specifics about signing the devils book, usually that the accused as specters had tried to force the girls to sign the book, even torturing them.  A consistent theme by the accusers was that they refused to sign the book and refused to even touch the book. More Specific Examples In March of 1692, Abigail Williams, one of the accusers at the Salem witch trials, accused Rebecca Nurse of trying to force her (Abigail) to sign the devils book. Rev. Deodat Lawson, who had been the minister in Salem Village before Rev. Parris, witnessed this claim by Abigail Williams. In April, when Mercy Lewis accused  Giles Corey, she said that Corey had appeared to her as a spirit and forced her to sign the devils book.  He was arrested four days after this accusation and was killed by pressing when he refused to either confess to or deny the charges against him. Earlier History The idea that a person made a pact with the devil, either orally or in writing, was a common belief in witchcraft lore of medieval and early modern times.  The  Malleus Maleficarum, written in 1486 - 1487 by one or two German Dominican monks and theology professors, and one of the most common manuals for witch hunters, describes the agreement with the devil as an important ritual in associating with the devil and becoming a witch (or warlock).

Saturday, October 19, 2019

Maslow's Hierarchy of Needs Assignment Example | Topics and Well Written Essays - 500 words

Maslow's Hierarchy of Needs - Assignment Example Hence, the satisfaction of the aforementioned levels prompts people to endeavor to meet the complex needs. In effect, the psychological needs includes sharing of belonging, affection, and love with friends and families. The fourth level entails self-esteem in which people attempt to gain approval, as well as recognition. People achieve self-esteem when they are comfortable with their achievements. Self-actualization represents the last level in Maslow’s hierarchy of needs. In this level, people focus on building their image after accomplishing set goals. In essence, the Maslow’s hierarchy of needs is an important in exploring employees’ motivation. The Maslow’s hierarchy of needs is important in improving the management of the information technology personnel. The management team should apply the Maslow’s hierarchy of needs in understanding the personnel’s motivation, as well as needs in order to create the environment that motivates employees. Disselkamp (2013) contends that money is a real motivating factor in satisfying the security and physiological needs of the workers. In this respect, money plays a significant role in satisfying the basic human needs. Similarly, money satisfies the social needs of the employees, and is recognized as the basis of the status, power, and respect. Thus, management can use financial incentives to keep the level of motivation among information technology personnel high. Similarly, the management of the information technology personnel should endeavor to offer job security. Lauby (2005) observes that employees tend to be worried about imminent lay-offs if job security does not exist. Hence, the managers should keep the levels of motivation among employees high through giving them job security. The managers should use Maslow hierarchy of needs to establish health care insurance benefits, fringe benefits, pension plans, retirement plans, and job security.

Elements influencing Robustness of the research Essay - 3

Elements influencing Robustness of the research - Essay Example The discussion section also relates the study to back to the literature review and places the study in context. For instance, it has been identified in the literature review that the duration of showering that is considered therapeutic for laboring women is approximately 30 minutes. According to the literature and discussion of the article, prolonged showering to more than 30 minutes may put the women at risk for dehydration and hypotension; thus, enough hydration, drinking of cold water, and securing availability of an adult after showering is recommended. Meanwhile, the hypothesis was identified and supported in the discussion section. The hypothesis that women would benefit from showering within 30 minutes of showering was indeed supported as findings of the study found out that the intervention being tested would not likely to cause hyperthermia or fluid shifts. The strengths, limitations, and generalizability of the study were also discussed. Strengths include careful monitoring of the pilot study, values within the normal range, and safety of the intervention. Limitations include small sample size and failure of the participants to follow the instructions in adjusting water temperature and flow. The researchers stated that even of the study has small sample size and is underpowered, the result of the study among non-pregnant women could also be applied to the general population of pregnant women. All references are accurately cited and referenced in APA format. Olson, Wahab, Thompson & Durrant (2011) presented appropriately the findings that drives Hispanics, Native Americans, and Anglos to complete a suicide using their suicide notes (1491). The report of suicide among these races addressed what is already known about the motivation one has regarding completion of suicide. In the study, authors stated that suicide involves diverse motives

Friday, October 18, 2019

Poetry Explication Essay Example | Topics and Well Written Essays - 750 words - 1

Poetry Explication - Essay Example The title of the poem is relevant to helping the reader understand that the use of the term ‘house’ is metaphorical. This is because had problems that were considered as abnormal. The speaker does so to describe a close relationship between occupants of the house that disintegrated. Various figures of speech including personification, symbolism, imagery, metaphors, and allegory are used to create layers of meaning. The use of personification is seen when the author suggests that the house has feelings and suffers hurt. This is further supported by him saying that, â€Å"some rooms declared their loyalties/ keeping to themselves, keeping out the other†( Stanza 4, Lines 2-3). The use of symbolism, on the other hand, cannot be denied as the house itself is seen as a symbol of a close relationship that fell apart. The slamming of doors, angry feet scuffing the carpets are words used that are representative of the conflict that was ongoing. Confirmation of this is in s tanza 3 in reference to the shouting, threats, half apologies. There is a slight interest in the speaker trying to resolve the conflict. However, the conflict went irreversible far. This is explained by him saying, â€Å"Lines were drawn, borders established, some rooms declared their loyalties/ keeping to themselves, keeping out the other† (Stanza 4, Lines 1-3). The speaker’s words are also encompassed in imagery appealing mostly to the auditory and visual senses. For example, the uses of the term slamming, scuffing, shouting are some of the words that stimulate our auditory senses to get a feel of what was actually happening in the house. The visual senses on other hand are stimulated by the use of the words such as cracking to describe paint, broken to describe windows, which create a mental picture about the state of the house. In fact, the audience can easily visualize and dramatize in their minded the extent to

The Crime of Mayhem Essay Example | Topics and Well Written Essays - 500 words

The Crime of Mayhem - Essay Example For example, earlier this summer there was a report of a â€Å"woman whose dismembered body was found inside a suitcase and black plastic bag in a West Virginia creek [who] apparently was stabbed to death† (http://www.wjla.com/news/stories/0806/354752.html). This appears to be a classic case of attempted disposal of the evidence following a murder. Another case, reported in 2005, was that of a Purdue University graduate student whose dismembered remains were found in a vehicle that has been abandoned in parking garage (http://www.findarticles.com/p/articles/mi_qn4155/is_20050901/ai_n15613591). In this case, the victim’s wife was the prime suspect, as he was reported missing â€Å"the same day his wife was expected to plead guilty to injuring him in a stabbing last Christmas in their Lafayette, Ind., apartment.† There is some international intrigue involved in this scenario, as the victim’s wife apparently fled to China following the crime. Mayhem has proven to be a shocking and depraved crime that has served such purposes as disposal of evidence, victim torture and sexual gratification of the perpetrator. As such, it is a severe aggravating factor when other crimes are present, as they often

Thursday, October 17, 2019

Artical review Essay Example | Topics and Well Written Essays - 500 words

Artical review - Essay Example The article further considers corruption within this organization, noting that it recently disclosed that it could find its company, or authorized signatures, for its Chinese subsidiary. These seals are necessary for the organization’s subsidiary to undertake any business in China. The article further considers the issue of shares and notes that shareholders did not purchase shares in the organization, but instead a United States company; the confusion arose because the original company incorporated in the United States to avoid Chinese business restrictions. While ChinaCast was the latest such occurrence of corruption, the article notes this is a frequent occurrence in China. Sino-Forest, a Chinese company based in Canada, was perhaps the most prominent such case. Sino-Forest was recently accused, by Muddy Waters Research of fraudulent activities and accounting practices. The subsequent investigation attested to no specific accounting fraud by did demonstrate a variable interest entity was in effect; this is the same situation that occurred with ChinaCast. Other elements of Chinese investment demonstrate that the ownership of assets can only be temporary. Yahoo recently found itself involved in a disagreement with Jack, the chairman of the Alibaba Group, after he used defensive tactics to transfer Alipay to a private company controlled by him. The issue was highly challenging as Yahoo owns a substantial stake in the organization, and his transfer of the company demonstrated that he was willing to go to extremes to ensure that he was the only purchaser of specific assets. Additionally there have been over 105 Chinese companies that have been delisted from the Nasdaq stock exchange. While not all situations are involved in fraud, the article notes that the variable interest entity structure is one of the most prominent challenges for investors. Even Chinese companies that have gained prominence as an American investment outlets have

The Impact Of The Big Name Brands On The Consumers Essay

The Impact Of The Big Name Brands On The Consumers - Essay Example Luxury has the power to give to people an idealized image of beauty and satisfaction. Until the mid 20th century few people could afford to have luxurious items and only a privileged class of society had access to luxurious items. However in the past fifty years, the tide has turned and luxury has come down to the majority of the people in the shape of brands, which are targeted at upper middle class. This change to brands (luxury) started its way slowly in the 1980s, where the rise of individualism fueled the power of business and brands sprouted up to be consumed by wealthy consumers. The purpose of the brands was to spread the charm and luxury creating a personality cult, where people would identify themselves with their brands (Koehn,2001). Branding is the foundation for a business, which is meant to label a product. In marketing, the brand is considered as an embodiment of all information related to a product. A brand normally includes a name, logo, images, fonts or services, which typically arise in consumer’s mind, when a name or logo is mentioned. Thus we can say that brand is a combination of attributes, which are communicated through emotional attachment with a product. The value of the brand is in the mind of the consumer, which creates this promise of satisfaction. However brand is not merely creating the emotional attachment, but it moves beyond emotional forms and give two kinds of experiences; direct and indirect messaging. For example, a customer driving a car is gaining direct experience. However it is not possible for marketers to send a direct message for all their products, they opt for indirect experiences, such as Nikkei products are associated with fun, excitement, and sport as portrayed in TV commercials and magazines (Bush & Victoria, 2004). This kind of branding is repeated again and again to make it effective in the consumer's mind. Thus we can say that branding main purpose is to convey product message in multiple ways involving consumers in a compelling way to think and buy the product. The value of the brand lies as a security for the company earnings.

Wednesday, October 16, 2019

Artical review Essay Example | Topics and Well Written Essays - 500 words

Artical review - Essay Example The article further considers corruption within this organization, noting that it recently disclosed that it could find its company, or authorized signatures, for its Chinese subsidiary. These seals are necessary for the organization’s subsidiary to undertake any business in China. The article further considers the issue of shares and notes that shareholders did not purchase shares in the organization, but instead a United States company; the confusion arose because the original company incorporated in the United States to avoid Chinese business restrictions. While ChinaCast was the latest such occurrence of corruption, the article notes this is a frequent occurrence in China. Sino-Forest, a Chinese company based in Canada, was perhaps the most prominent such case. Sino-Forest was recently accused, by Muddy Waters Research of fraudulent activities and accounting practices. The subsequent investigation attested to no specific accounting fraud by did demonstrate a variable interest entity was in effect; this is the same situation that occurred with ChinaCast. Other elements of Chinese investment demonstrate that the ownership of assets can only be temporary. Yahoo recently found itself involved in a disagreement with Jack, the chairman of the Alibaba Group, after he used defensive tactics to transfer Alipay to a private company controlled by him. The issue was highly challenging as Yahoo owns a substantial stake in the organization, and his transfer of the company demonstrated that he was willing to go to extremes to ensure that he was the only purchaser of specific assets. Additionally there have been over 105 Chinese companies that have been delisted from the Nasdaq stock exchange. While not all situations are involved in fraud, the article notes that the variable interest entity structure is one of the most prominent challenges for investors. Even Chinese companies that have gained prominence as an American investment outlets have

Tuesday, October 15, 2019

Financial problem Assignment Example | Topics and Well Written Essays - 500 words - 1

Financial problem - Assignment Example The mere affect of issuing share capital to general public would be fruitful as it solidifies the legal position of the Company by giving it the status of listed Company, if it chooses this option of finance. Furthermore, the dilution of control of the business would be shared as a result of share issuance to the general public who now become the owner of the Company. With respect to tax effects, the company would be more transparent as now it would directly come under the control of regulatory bodies of the country. However, as a listed Company, now the tax effects would be more on the Company’s part Another option available to meet the Company’s financial needs for business expansions is to acquire a long term loans from any banking or financial institutional channels. As, the company credit standing and financial position is quite strong enough to acknowledge the timely repayment of the loan principal and interest cost, thus, SMT could easily negotiate a loan and its terms from any well reputed financial institutions or banking channels. The legal status of the Company would not be affected as such due to such long term loans as these loans are meant to repay in the upcoming times. Moreover, the dilution of control would not be affected on account of these long term loan because of the same reason and lastly, the tax effects would be reduced on the part of Company as usually the tax authorities allows the interest cost as admissible expense in the tax income calculation. This option might result in huge cash inflows to C and C hydraulic, if considered to take into action. However, the disposal of any of its non profitable or loss incurring business assets would inject some of the cash flows towards the Company, which then strategically utilized to meet business expansion and growth requirements of the Company in an effective and efficient manner. There would be no possible implications on legal status and dilution of

Monday, October 14, 2019

Speech Analysis Paper Essay Example for Free

Speech Analysis Paper Essay The first speech I watched was â€Å"Falling Slowly† winning Best Original Song Oscar. From the beginning you could tell that Glen Hansard was very pleased and very sincere about the award and you could tell that it meant a lot to him throughout his speech. The speech was very brief and he was very thankful. I liked how he expressed how they put the movie together and how he never thought they would be standing there receiving an Oscar because it just shows that it doesn’t take a lot to achieve your dreams. The only thing I wish he would have done was name the people he wanted to thank instead of generalizing it because then it doesn’t seem personal. The next speech I watched was â€Å"Tom Hanks winning an Oscar for â€Å"Forrest Gump†Ã¢â‚¬ . I loved how Tom Hanks acknowledged the other nominees and said that the others deserved the award as much as he did. I thought that was sincere and respectful of the others who were nominated for the Oscar. I liked the way he acknowledged those who were a part of making the film and what he said was very meaningful and you could tell it meant a lot to him because of the emotional appeal he gave off. It just showed how much he enjoyed working with the other actors in making the film and how it impacted his life and his ability as an actor. When he thanked his wife he did it in a very sincere and loving way and I thought that was very nice. I thought the metaphor he used to describe how he felt in the moment was a good way to stray away from his emotions a little bit because you could tell that he was trying to fight his emotions throughout the speech. What he said at the end made his entire speech so grasping because he was so grateful and thankful to have received that award. I couldn’t tell if his speech was manuscript or impromptu, but either way I think his speech was great. It was brief and I think he expressed his emotions in a way where it was evident that it was truly a blessing to have received that award. See more: how to write an analysis paper The next speech I watched was â€Å"Adele-54 Grammy’s on CBS: Album of the Year†. When she started to thank everyone who was a part of making that award possible for her I liked how she acknowledged them and then explained specific ways they have helped her to improve and become the artist she is. In my opinion it seemed like she was rambling a little bit when she was talking about the inspiration for her album only because she switched  subjects from thank yous to her album and then thank yous again so I think she just got lost in what she was saying at that point. However, I think it was appropriate to share what the inspiration of her album was because of the award she received. The interruption of the snot was funny and that kind of gave off her personality so it made her personable. Her speech was brief, relatable, and sincere. Next I watched was â€Å"Anne Hathaway winning Best Supporting Actress†. For starters, Christopher Plummer did an excellent job in presenting this award. I like how he acknowledged the fact that all of the women who were nominated had been acting since they were little and they have persevered throughout the years to be where they are today. Anne Hathaway seemed nervous when she did her speech, but maybe it was excitement. I liked the fact that she thanked everyone individually because it made it very personal to each individual she thanked, but as her speech progressed she acknowledged every single person in every group she recognized and I think it became too much although it was a nice thing to do. The reference to the movie at the end of her speech I felt was a good way to close her speech. It gave credit to the movie she played in and gave a sense of her character in the movie which is what she received the award for. Overall her speech was brief, sincere, and she accepted the award graciously. The final speech I watched was â€Å"Meryl Streep winning Best Actress†. In the beginning of the speech she seemed a little cocky because of what she said. I feel like acknowledging or implying the fact that you have won many times is inappropriate and disrespectful to others who were nominated and that just showed the kind of person she comes off as and it wasn’t a good impression. When she started thanking people I was annoyed of how much information she gave about their relationships. It was like she was telling her life stories with them and it was too much information. Aside from that the rest of her speech was very sincere and loving because of the emotion she had when she began to talk about the friendships she made and the experiences she’s had with making movies with different people.

Sunday, October 13, 2019

The Euro Scepticism In The Uk Politics Essay

The Euro Scepticism In The Uk Politics Essay United Kingdom, also known as the UK, is a sovereign state consisted of England, Wales, Scotland and Nothern Ireland. The relationships between the UK and the European Union have still been complex. Indeed, UK has benefited from a specific status in the EU. However, a recent poll showed that a majority of British people would agree for leaving the EU. How to explain that scepticism about the European expansion? Firstly, we will talk about the historical place of UK in Europe since the end of World War II. Then, this will lead us to develop the current affairs about the euro-scepticism in the UK. Eventually, we will conclude with the potential consequences of a British exit. Historical part After the end of World War II, the nationalist sentiment was strengthened in the UK. Indeed, the UK was the only state which resisted against Nazism for one year. British people saw the new European Union as a losers coalition. Moreover, a large consensus existed in the country and both, the labor party and the conservative party, agreed about this. Thats why, when the six pioneers (France, Belgium, Italia, Federal Republic of Germany, Luxembourg, and the Netherlands) first asked UK for joining the union in 1950, the labor party which was in power at the time, refused the offer in order to protect its coal and steel industries. During the fifties, encouraged by the USA, UK changed its position and became in favor of a free trade area. However, UK didnt want to a customs union and the agreement fell through. In 1961, at the same time as the Republic of Ireland and Denmark, the conservative Prime Minister Macmillan decided to open some negotiations to enter the European Union. However, France through De Gaulle was opposed to this idea. He vetoed the entry for political reasons such as the American influence over UK for example. So, two applications for membership were turned down in 1963 and 1967. The resignation of De Gaulle in 1969 will mark a fresh start for UK/EU relationships. After two unsuccessful applications for membership, Edward Heath who was Prime Minister took the United Kingdom into the European Community in 1973. The Labor party, led by Harold Wilson, was obviously against that choice and promised to hold a referendum to leave EU if they won the next elections in 1974. In 1975, after the rise to power of the Labor party, a referendum was held. Eventually, British people voted to stay in the European Community. On one hand, the Labor Party became even more interested in Europe when some social issues were raised by European laws. On the other hand, the Conservative Party gradually started turning against the idea of euro-integration, which accelerated with their new leader from 1975, Margaret Thatcher. Margaret Thatcher, who became Prime Minister in 1979, openly expressed her very negative attitude towards the EEC. The period of her service was marked by an increasing political isolation of Britain from Europe. She was ardently against complete economic, political and social integration. She argued that Britain contributed much more to the European budget than the other countries and she thought that something had to be done about it. In response, in 1984 Margaret Thatchers government negotiated a rebate on the British contribution, and thus received some of its money back. The main reason for this was the fact that a great share of the European budget is spent on the Common Agricultural Policy and since farming does not represent a major sector in the UK economy, Britain felt that it benefited much less than other countries. Also, for Margaret Thatcher, Britain was losing its independence and sovereignty by transferring the power of decision-making to Brussels. During the nineties, Margaret Thatcher and her successor John Major lead heavy negotiations about the European expansion. The conservative party feared to lose a part of the British identity and its countrys sovereignty. John Major was often isolated with the European partners during the European negotiations. Moreover, a part of the british population was becoming euro-sceptic and lobbied the government. As a result, the UK by John Major and his conservative government only accepted some parts of the Maastricht Treaty in 1992. Indeed, they refused two essential points: the social chapter (which will be signed in 1997 by the Tony Blair and his Labour government), and most of all, single currency. Besides, for example, UK (such as Ireland) has also negotiated opt-outs from the individuals area of free movement called Shengen and continues to operate systematic border controls with other EU members. This is the whole of these particularities which make this so specific status of the UK in the Europe Union. The Current affairs Since the beginning of the year, the euro-scepticism in the UK has returned centre-stage. Indeed, a speech of David Cameron, UKs prime minister, and a recent poll opened the controversy about the UKs position in the European Union again. Although he ruled out the idea of a In/Out referendum in the 14th of January on the famous BBC, David Cameron, the conservative Prime Minister of UK, eventually announced that he wanted to give a simple choice between staying or leaving the EU. So if Cameron wins next election, there will probably be a referendum before 2017. The Euro-sceptics, very numerous in the Conservative Party, welcomed this news as a result of a long campaign for a vote. More accurately, David Cameron wants to renegotiate the agreement with Brussels and the British relationship with EU before giving British citizens the right to choose. Against the criticism which deplored that the referendum doesnt take place now, Cameron said holding such a referendum now would be a false choice because Europe was set to change following the euro-zone crisis and it would be wrong to ask people whether to stay or go before we have had a chance to put the relationship right. The British Prime Minister lived on the edge towards his European partners. Besides, this statement caused a lot of reactions by the European political establishment. French foreign minister, Laurent Fabius, warned : You cant do Europe a la carte to take an example which our British friends will understand imagine Europe is a football club and you join, once youre in it you cant say Lets play rugby. His German counterpart pronounced that Germany wanted the UK to remain an active and constructive part of the European Union but cherry picking is not an option before adding that Europe needed more, not less, integration. This Prime Ministers statement occurs while the population is calling into question the influence of the EU. Indeed, a recent poll showed that a majority (50%) of British people would accept the UKs exit from EU. Only 33% are opposed to that idea when 17% prefer to abstain. According to another poll, a majority of British people agree the Camerons decision of referendum. However, some political specialists see the referendum decision as a political move against the UK independence party, which is a euro-sceptic populist political party. This nationalist referendum could discontinue the increasing popularity of the Conservatives adversary. The consequences of such a withdrawal would be dire Exports The European Union is easily Britains biggest single export market, with 53 per cent of goods purchased by European nations in 2011. This sector of British economy, directly and indirectly, supports three million jobs. Norway, Iceland and Switzerland already sell goods through a free-trade agreement. The difference would be that the UK would not be able to set the rules that govern the European single market. It would, of course, have to implement those rules to keep selling into those markets though. The argument sometimes deployed by the euroskepticts is that leaving would, somehow, encourage British manufacturers to concentrate on exporting to the likes of China, Brazil and India. Imports Britain also imports a great deal from other nations in the EU more than it exports, in fact. In 2011, they exported  £159bn of goods to the EU and imported goods worth  £202bn an annual trade deficit of  £42bn. Their European partners argue that the UK needs Europe more than Europe needs them. The problem is that the UK import a lot of European goods, not because they are doing the Europeans a favour, but because people want to buy things that cannot be produced in Britain think of all those German cars and French luxury goods. If Britain decided to leave the EU, the Government might decide to impose large tariffs on European imports, but this probably wouldnt prove very popular. Immigration If Britain left the EU, the Government would not be required to permit the free movement of all citizens of the 27 nations of the union into Britain, nor their right to work here. About EU 165,000 citizens migrated to the UK in the year to September 2011, after 182,000 arrived in the 12 months to September 2010. Immigrants are an economic benefit for Britain, filling holes in the labour market and boosting overall productivity. But the free movement of people is two-way. An estimated 748,010 Britons live or work in the European Union. Many have holiday homes in France and Spain. If Britain decided to restrict inflows of EU citizens to Britain, the European Union would be likely to respond in kind. Banking Britain is fighting a Financial Taxation Tax, which is much of the rest of Europe supports. British bankers, for their part, are generally in favour of staying in the EU. They fear that their access to lucrative European capital markets could be impeded if Britain left the bloc. And both banks and businesses calculate that Britains EU membership is in their interests because the EU can help to open foreign markets such as China up to them more effectively than the UK acting alone. Politics Europe is more social democratic than the UK. They feel Europe is helping to undermine Britains social and economic freedoms. Yet there are global politics to consider, too. The right wants to rely on Britains special relationship with the US, but Washington prefers Britain to work in closer partnership with the EU. Rising Asian giants such as India and China also seem to regard Britains membership of the EU as a good reason to build economic and diplomatic ties with us. Conclusion To sum up, opinion polls show that most Britons are in favour of leaving the European Union. Britain has long had ambivalent feelings towards the European club it joined in 1973. They were sceptical about big projects like the single currency. At a summit of European leaders on December 8th, David Cameron refused to agree to a fiscal compact designed to safeguard the euros future. But opponents argue that a medium-sized power like Britain can only exert international influence through the EU.

Saturday, October 12, 2019

Analysis of We Real Cool by Gwendolyn Brooks Essay -- essays research

Poetry Essay â€Å"We Real Cool†, Gwendolyn Brooks The poem â€Å"We Real Cool† is a very powerful poem, although expressed with very few words. To me, this poem describes the bottom line of the well known â€Å"ghetto life†. It describes the desperate and what they need, other than the usual what they want, money. Without actually telling us all about the seven young men, it does tell us about them. The poem tells of the men’s fears, their ambitions, and who they think they are, versus who they really are. The poem begins with the word â€Å"We†, which is the only line in the poem that begins in this such manor, although the word â€Å"we† is repeated six more times throughout the poem. The â€Å"we† that I believe is represented at the beginning is the unity that comes from these seven friends. When y...

Friday, October 11, 2019

Difficult Preschool Behavior Essay

Working with preschoolers can be fun and exciting but it can also be tiring and a challenge. They are at the age where they want to learn new things. They are full of energy and questions. At this age, they are a handful, and when you have a classroom full of preschoolers you better be prepared. In this case, we see Jane Chambers a preschool teacher, uses effective strategies to run her classroom smoothly. The strategies are anticipation and redirection, natural supports, materials/space, keystone behaviors, collaboration, structure and routines, and reveal reasons. The first strategy is a very important one for preschoolers. It was know as anticipation and redirection. This is when you anticipate that something might happen and you redirection a child before you have a problem. In the case, you can see an example of anticipation with the construction site. This site is an area in the room where the children can play like construction workers. Mrs. Chamber has picked the materials for this site. In anticipation that children might fight over the tools, there is no one hammer or one hat of one color. Mrs. Chambers redirects a child who is sitting on the couch watch other child do a puzzle. She redirects the boy to painting in stead of sitting on the couch. â€Å"Redirection is a way to divert or distract the child from an undesirable behavior into a more appropriate activity† (Marion, 1999). With preschool age child redirection is a great way to handle unwanted behavior. The next strategy is natural supports. These are the least intrusive supports because they happen naturally in the surroundings (Bauer, 2004). In early childhood, the best support is support of their peers.

Thursday, October 10, 2019

Jeff Koons and Unknown Artist Essay

Michael Jackson and Bubbles by Jeff Koons and Painted Sarcophagus Hanunia Tlesnasa by an unknown artist both have subjects that are reclining in similar positions. Michael Jackson and his chimpanzee, Bubbles are dressed in suits that are similar to the Sergeant Pepper uniforms of the Beatles. Jackson is in a combination of sitting/reclining position leaning back on his arm with his hand on the floor for support. His back leg is raised with his foot on the floor while his other leg is bent and but completely resting on the floor. Bubbles is resting in his lap while leaning into his owner. Jackson is has one arm gently placed around the chimp. They are sitting on the blossoms of many flowers and several of the flowers are placed randomly on the two subjects. Painted Sarcophagus Hanunia Tlesnasa is of a large woman with what would be considered today as masculine features. She has her back leg raised with her front leg bent and completely resting on the floor. Her elbow is holding her in a sitting position while propped on a pillow and the hand of that arm is holding an open mirror. The other hand is holding back the long white covering her head. Her dark hair is pulled back and up. Her dress is loose and flowing yet cinched at the waist with a golden cord. She is resting on a Sarcophagus that is decorated with blooms of a large flowers and columns. Painted Sarcophagus Hanunia Tlesnasa has a medium of terracotta and she is painted with the dye like paint that was used during that time period. The terracotta was chosen by the unknown sculpture because that is what type of material a sarcophagus would be made. It was a perfect medium to hold a body and to decorate as well. Michael Jackson and Bubbles is made of ceramic porcelain. While this medium is fragile, it was probably chosen for its easy molding and the sheen after it has been in the kiln. Paint is also very durable when it is baked on the porcelain. Painted Sarcophagus Hanunia Tlesnasa is from the Etruscan Artistic Period. This period is even before the ancient Roman time in northern Italy. This civilization just disappeared so their origins are still a mystery. They did leave behind many pieces of art and the ruins of their architecture. Many of their works of art that survived were their burial and crematory containers and Painted Sarcophagus Hanunia Tlesnasa is a perfect example of the time in which it was sculpted. Both the Painted Sarcophagus Hanunia Tlesnasa and Michael Jackson and Bubbles have the formal element of color. Michael Jackson and Bubbles has a predominant gold and white color that dominate the sculpture. The eyes of both subjects are black and their lips are shocking red, but these colors seem to fade into oblivion when contrasted with the gold. Painted Sarcophagus Hanunia Tlesnasa is white also predominantly white and gold except that there is more white whereas in the other sculpture has more gold. The fact that the subject’s hair is brown stands out since it everything else surrounding it is white. The pillow where she rests her arm is reddish brown, yet unlike the hair, it is hard to discern. The flowers on the sarcophagus are also of a reddish brown and the columns are a dark gold. I chose Michael Jackson and Bubbles by Jeff Koons sculpted in nineteen eighty-eight and Painted Sarcophagus Hanunia Tlesnasa sculpted in one hundred and forty B. C. by the unknown artist more because I did not like them instead of admiration. I particularly did not like Michael Jackson and Bubbles because of the subject. I always thought that Michael Jackson was an overrated musician, then I felt that he was more famous for his weirdness than his talent. I know that he was not convicted of child molestation, but through his interviews, I felt that he was inappropriate behavior, so it is hard to get past the subject of this sculpture. However, I did try really hard to look at the value of Koons’ work. I felt that the there was too much gold for a realistic affect. I came to the conclusion that the gold was symbolic of how money could allow a man who obviously needs help to thrive in a society that accepts anything from people with money. I did not feel that I would like the subject of Painted Sarcophagus Hanunia Tlesnasa if I had known her. Her countenance and position seem to portray an air of arrogance. They both displease me because of the unlikable feel of the subjects and Michael Jackson and Bubbles leave me with a feeling of disgust because of Jackson. Bubbles has nothing to do with the reason that I feel negatively about the sculpture. Works Cited Delahunt, Michael. Artlex. com 10, November 2008 http://www. artlex. com

Fundamentals of Macroeconomics

Fundamentals of Macroeconomics Lisa Rasch ECO/372 June 18th, 2012 Sigmund Karczewski Fundamental of Macroeconomics Part 1 * Gross Domestic Product (GDP)- GDP is the value of all goods and services that have been produced in a country within a period of time. * Real GDP- Real GDP refers to the value of all goods and services that has been adjusted for inflation or deflation. * Nominal GDP- Nominal GDP refers to the value of all goods and services that has not been adjusted for inflation or deflation. Unemployment Rate- Unemployment rate refers to the percentage of people in a country who want to work and are able to work but cannot find jobs. * Inflation Rate- Inflation rate is the rate of price increases within a period of time. * Interest Rate- An interest rate is the amount of money a person pays in order to borrow money. Part 2 Purchasing Groceries The purchasing of groceries has an effect on the United States’ economy and its three sectors; businesses, households, and gove rnment. Purchasing groceries effects households and businesses the most however government is also effected.Government is responsible for creating the rules and regulations surrounding the production of the groceries (food safety laws, etc. ). Businesses then produce the groceries within the government regulations increasing value for that business. After the businesses have produced the goods, the goods are then purchased by other businesses to be sold to consumers. Generally, a grocery store (a business) will purchase the groceries from vendors (other businesses), increasing the value of their business; that inventory is then sold to households (consumers).Once the goods are sold to consumers, the value of the goods is then transferred to the consumers. Massive Layoffs of Employees A massive layoff of employees also has an effect on the three sectors of the U. S. economy. A massive layoff affects households the most although the other two sectors are also affected. Households suff er a loss in income as a result of a layoff and the loss of income will translate to a reduction of purchasing power for the household.The reduced purchasing power will affect businesses because the households that suffered layoffs will not have the money to purchase goods or services from businesses. The government will also see a reduction in revenue from the layoffs because the households will pay less money in income taxes. The government will also be affected by the lack of sales taxes from purchasing goods and services and the reduction in taxes being paid by the businesses; the less sales the business reports the lower the taxes they owe to the government. Still, the hardest hit sector for massive layoffs will be the households.The reduced income for households will have a trickledown effect on the rest of the economy because â€Å"households are the most powerful economic institution† (Colander, 2010). Decrease in Taxes A decrease in taxes will have an effect on the t hree sectors of the U. S. economy as well. The sector that will be affected the most by a decrease in taxes will be the government. A decrease in taxes will reduce the amount of revenue collected by the government which will reduce the amount of goods and services the government is able to provide for households and businesses.The government collects taxes in order to have the funds to pay for services such as unemployment insurance and the welfare system as well as infrastructure such as roads and street lights. A decrease in taxes will have a positive effect on household income however; the reduction in government infrastructure and services might have a negative effect on households. If the government does not have the money to pay for infrastructure it could result in households having to pay more money to maintain their property; pot holes not being repaired quickly could cause higher car maintenance costs.Businesses will also be affected by a decrease in taxes. Lower taxes wil l mean businesses will have more money to spend on increasing their labor force or making improvements to their businesses. The increased revenue for businesses and households will put more money back into the economy. The decrease in taxes will decrease revenue for the government while increasing revenue for households and businesses. Reference Colander, D. C. (2010). Macroeconomics (8th ed. ). Boston, MA: McGraw-Hill/Irwin.

Wednesday, October 9, 2019

Compare and contrast Essay Example | Topics and Well Written Essays - 500 words - 18

Compare and contrast - Essay Example According to this theory, the indication or manifestation of individual character materializes beginning with an individual’s believes and assumptions of how s/he is viewed by others, opinions by others about him/her, and also the emotions and sentiments arising from these believes. It is important to posit that this theory engages discernment as well as outcome. Discernment concerns how individuals are viewed by others whereas outcome depicts the consequences associated with opinions towards an individual portrayed by others (Cooley 14). The postulation of looking glass self is considered an important notion since individuals react and take action based on how other people imagine they should react. Therefore, the development of character or personality is a collective and shared course of action that is founded on associations between people (Brinkerhoff 57). In addition, the development of character is founded on individual aptitude of individual expression. The bio-ecological theory on the other hand posits that there are a number of stages associated with external surroundings that affect the creation of personality. According to Papalia, Feldman, and Martorell â€Å"Bronfenbrenner illustrated the micro-system as the setting within which the individual was behaving at a given moment in his or her life and the meso-system as the set of Microsystems constituting the individual’s developmental niche within a given period of development† (35). Bronfenbrenner introduced the hypothesis known as the bio-ecological theory that presents perfect support geared towards deliberating on the associations among certain traits in children as well as ecological attributes. According to this theory, a kid is portrayed as the most essential and fundamental stature. Micro-systems are the unswerving relationships among close relative, teaching instructors, and other individuals. The meso-systems connect the micro-systems and

Tuesday, October 8, 2019

The Universe Essay Example | Topics and Well Written Essays - 500 words

The Universe - Essay Example and a compound is that separation of a mixture does not involve change in chemical properties of components while separation of compounds is associated with changes in chemical properties from those of the compound’s components to the separated products’. Consequently, a mixture exhibits characteristics that are the same as those of its components unlike a compound whose properties are completely different from those its components. Another difference between mixtures and compounds is that a mixture can contain any ratio of its components while a compound is composed of distinct component ratios (Ramsden, 2001). An element can be distinguished from a compound through chemical processes in which an element, in case of a reaction, will form a homogeneous product while a compound will form different products due to differences in chemical properties of its elements (Ramsden, 2001). Ionic bonds and covalent bonds have a number of differences. Ionic bonds for example occur between metallic elements and ‘non-metallic’ elements while covalent bonds form between ‘non-metallic’ elements. While ionic bonds form electrolytic compounds, that conducts electricity in liquid or aqueous state, covalent bonds forms ‘non-electrolytic’ compounds. Another difference between ionic bonds and covalent bonds is that while ionic bonds have a similar trend in characteristics, covalent bonds exhibit different trends in characteristics due to different types of covalent bonds (Ramsden, 2001). The reason for reaction between metals and ‘non-metals’ to form ionic bonds is because metals lose electrons while the ‘non-metals’ gain electrons for stability, forming oppositely charged ions that constitute the metallic bond. The metals lose their outer most electrons that are gained by the ‘non-metals’ for stability of both elements. While the elements are unstable and utilize energy to either, lose or gain electrons for stability, metals require less energy to lose

Sunday, October 6, 2019

A Marketing Plan for the Cadbury Chocolate Company Case Study

A Marketing Plan for the Cadbury Chocolate Company - Case Study Example under this, the management ensures that, before the product is promoted into the market, the characteristics of the products should be well defined to meet the needs of the consumers, the packaging of the products should be attractive to entice the customers to buy the product, the quality of the product should be perfect, that is it should have the quality that matches with the prescription of the product in the market so that it can maintain our consumers. Under this, we see that Cadbury uses its business intelligence to change the market position of its products by shifting product sizes, package designs keeping in mind the changes of its customer's tastes for this reason most of the Cadburys products, are made from real chocolate in which the ingredients include; cocoa butter and a glass and a half of cream dairy milk in every 200 grams of Cadbury dairy milk chocolate. This is used to show the good quality of Cadburys products which makes it a good factor in influencing the consu mers to buy the products. Marketing is also known to be a core leader into a successful business therefore; one should have more than a good idea of producing a nice product. So before launching a product in the market, one should be able to identify his markets and carry out research, to find out if consumers share the same desire to invest in the production. Here, Cadbury uses wholesalers and retailers to collect information about its consumers behaviors that is possible to affect its manufacturing and distribution goals, the company gets information from the warehouse, through which they make decisions to deliver the precise quantity of brand new products to retailers when in need. Cadbury uses data warehouse to calculate the impact of its trade expenditure activities. Therefore, the research methods should depend on the size and scope of the business. This may be done by examining ones own behavior, with that of the other companies, spend time in stores that promote cooking products and do some reading o n magazines, books and literature focusing on various chocolate products manufacturing. One should be encouraged to talk and listen to the potential consumers, thus enabling one to know the issues that will be faced and the encounters he will face while carrying out the business. One is also advised to hire researchers who will help him define and understand the market, if the product he intends to start is larger. The other factor that one should look into before making a decision on a particular market segmentation or what is referred to as the environments, these factors include; geographical factors, location, gender and also age of the consumers of the products, this is basically used to give the products a marketing opportunity. 2 The competitors will not be able to have the same opinions like the company's, since marketing opportunities increase when customer groups with varying needs and wants are recognized. Markets can be segmented or targeted on a variety of factors including age, gender, location, geographic factors, demographic characteristics, and family life cycle, desire for relaxation or time pressures. Segments or target markets should be accessible to the business and large enough to provide a solid customer base. Therefore, a business must analyze the needs and wants of different market