Environmental Ethics

1. Your case study will begin by looking up and writing a solid, detailed definition of: BIO-MAGNIFICATION. In order to understand the ethical dilemmas that corporations are facing we must look at some of the more obvious areas to the public: polluted water supplies, polluted air, dirt, etc. They understand bio-magnification and so does the EPA.Research and explain what this scientifically means and how it is applied when the EPA conducts the testing on ground water, as an example. (one page is required) Bio-magnification is a â€Å"Result of the process of  bioaccumulation  and biotransfer by which tissue concentrations of chemicals in organisms at one trophic level exceed tissue concentrations in organisms at the next lower trophic level in a food chain. – Environmental Protection Agency, 2010 (â€Å"Biomagnification,† 2012). In other words, bio-magnification is the increase in concentration of a substance that occurs in a food chain as a consequence of one of th e following: persistence (cant be broken down by environmental processes), food chain energetics, and or low (non consistent) rate of internal degradation/excretion of the substance (often due to water-insolubility).Biological magnification often times refers to the process by whereby certain substances such as pesticides or heavy metals move up the food chain, work their way into our rivers, lakes and streams, are eaten by aquatic organisms such as fish, which in turn are eaten by large birds, animals or humans. These substances become concentrated in tissues or internal organs as they move up the food chain (â€Å"Biomagnification,† 2012). In summary, bio-magnification is the process whereby the tissue concentrations of a contaminant, such as pesticides or heavy metal, increase as it passes up the food chain through two or more trophic levels. . The second part of this case is about â€Å"genetically modified foods†. Debate the concept that utilitarian is concerned r egarding the rights of consent when dealing with potentially harmful new technologies. (2 pages are required) a. Conduct research on genetically modified foods using at least 2 sources and take a position. What is genetically modified foods? Genetically modified foods  (GM foods, or  biotech foods) are foods derived from  genetically modified organisms. Genetically modified organisms have had specific changes introduced into their DNA by  genetic engineering  techniques.These techniques are much more precise  than  mutagenesis  (mutation breeding) where an organism is exposed to radiation or chemicals to create a non-specific but stable change. Other techniques by which humans modify food organisms include selective breeding; plant breeding, and animal breeding, and  somaclonal variation. Since genetically modified food has been introduced into supermarkets, there has been much controversy as to whether it is actually safe (â€Å"Genetically modified food,† 2012). Genetically modified foods in the US include over 40 plant varieties that have completed all federal requirements for commercialization (Whitman, 2000). . Is it ethical or not to produce these foods? It is ethical to produce the foods as long as the genetically modified foods are being produced for ethical reasons, such as meeting the ever growing hungers need of our world population. One ethical dilemma that is presented with genetically modified foods is â€Å"fairness in the use of genetic information†, which means â€Å"who should have access to personal genetic information, and how it will be used† (â€Å"Genetically modified foods,† 2012)? Another is privacy and confidentiality of genetic information, or who owns and controls genetic information? c. Do the benefits outweigh the costs?The benefits GM foods include enhanced taste and quality, reduced maturation time, increased nutrients, yields, and stress tolerance. Other benefits of GM foods include improved resistance to disease, pests, and herbicides. Also, new products and growing techniques are benefits of GM foods. Environmental benefits of genetically modified foods include conservation of soil, water, and energy and better natural waste management. The costs of GM foods include potential human health impacts and potential environmental impacts including unknown effects on organisms and loss of flora and fauna biodiversity.Another cost to weigh with GM Foods is the possibility of world food production domination by a few companies. Also, increased dependence on industrialized nations by developing countries is a cost to be considered when thinking about GM foods. Ethically, GM foods run the risk of potentially violating organisms’ intrinsic values and stress for animals. I do not believe the risks outweigh the benefits. I am afraid of what will happen while we are tampering with mother nature. d. Are these foods harmful to human consumption?It is not yet known if the foods are harmful to human consumption. The long term effects on humans after consuming GM foods is not yet known. e. Who is lobbying for this new breed of food? Business, governments, individuals, and why? Who benefits from these foods: financially, ethically, and humanitarian? Businesses lobby for this new breed of food. These businesses can acquire a patent for their GM foods and ultimately corner the market on said food items which is extremely financially beneficial for these businesses.Individuals in third world countries and impoverished countries benefit the most from GM foods. Our governments must find a way to regulate the GM Food industry in such a way that it is ethical and fair to individuals and companies. Thousand of starving people can be saved by implementing the GM food procedures but the risks of long term consumption on the human existence is unknown and therefore makes it very hard to decide whether or not it is ethical to produce GM foods. Works Cited Bioma gnification. (2012, July 8). Retrieved from http://en. wikipedia. rg/wiki/Biomagnification Biomagnification. (2012, July 8). Retrieved from http://toxics. usgs. gov/definitions/biomagnification. html Genetically modified food. (2012, July 8). Retrieved from http://en. wikipedia. org/wiki/Genetically_modified_food Genetically modified foods and organisms. (2012, May 17). Retrieved from http://www. ornl. gov/sci/techresources/Human_Genome/elsi/gmfood. shtml Whitman, D. (2000, April). Genetically modified foods: Harmful or helpful?. Retrieved from http://www. csa. com/discoveryguides/gmfood/overview. php/review. pdf

Gang Essay

Alexander Williams Society today can be Very Pressuring Especially Adolescent teen who want respect Usually out of fear. Young people tend to recognize at an emotional level that they are truly Incapable of dealing with the world and feel as though they would be empowered if they Belong to something larger. Sometimes their â€Å"friends† invite them to become a member of a Gang and there can be some intimidation, which plays right into their emotional feeling of Weakness. Once they grow up a little, emotionally that is, many of the former gang members Recognize that it's not a good idea and they try to leave.At that point, some gangs have a â€Å"no exit† policy and life gets difficult. It really is unfortunate that so many of them believe in the rhetoric of the gang members. It's partially a result of the warehousing practices of the public school system that end up not teaching anything of value leaving these kids to learn nonsense from other kids. While it's true tha t a value oriented education system will not be able to save them all, it would certainly be able to do better than what we have now.Once a person joins a gang, their complete loyalty is demanded by the gang even over their family. Everything the gang tells them to do, they have to do, even stealing from their family. Gangs rule by fear ; intimidation. They accomplish this by committing crimes within their turf, or boundary, as set by various gangs. Many times the worst crimes are committed by younger members of the gang, ; for 2 reasons. First, they want to show the gang their loyalty ; second, they get in less trouble with the law if they get caught.The main effects are the amount ; degree of crime committed by members that over burden law enforcement, jails, ; courts. Another is the breakdown of the community because of the fear. ; intimidation. Gang areas usually result in attempted murder, torture, mayhem, etc. case where a person was hogtied, shot, stabbed. We need to get the cities on our side first. Organize families, neighborhoods and areas, once you get community cooperation it will be easier to reach the children. All children have some respect for their families or an authority figure at some point in their life.If we can motivate small neighborhoods to take care of their children as a community we can reach some before it is too late. Even for teenagers who are thought of as it being too late to reach, there is always time. It just takes time to build a trusting relationship with each other. It helps if the authority figure is someone from a similar background, but it is not necessary. Don't blame one ethnic group for all the violence and degradation of society, it is just as much a white problem as it is any other color problem. Our society seems to perpetuate the myth of the poor violent minority

Autobiographical

Nisha rameen H Fleming Freshmen English 30 November 2006 The day I changed myself It was sunny afternoon in the middle of the summer. I was reading a book. Then my mother called me and told that, I and my family are moving from our country. My calm mind sudden changed in temper mind. I was shocked. Was I hearing something wrong? That came to my mind first. Because I could not imagine that she can tell me such matter in such an easy mood. But what I heard and what expression I see in my mothers face was completely right. That incident came like a storm and floated everything with it. I lived in Bangladesh. For fourteen years Bangladesh had been my home. Everyone loves their country, but when they leave their country then they understand what their country, their language, their culture is. A country is like mans shelter. Everyone is well-known about their environment, but when one goes to another country, they understand that no one is familiar to him. That is exactly my case. By attending a public school with one thousand students from preschool through grade eight I grew up with the same friends and classmates in each grade since the age of five. We know each other so well that we were like family, and I blossomed in this sheltered environment. This sheltered environment was shattered on the 22nd July 2008 when my family received a large, white, official envelope with the seal of United States of America. After hearing that news from my mothers mouth, my mind was full of questions. All questions are initially run through my emotional mind and my parents are refused to answer my questions. How could they force such a change in my life and ignore my questions? My parents were being cruel, not because they were making move but because they were completely gnoring my feelings and questions. My opinions and feelings meant nothing to them because they made the choice on their own. I ran to my room and shut the door. What I heard Just five minutes ago, my mothers voice was chanting those words beside me. During which time I could absorb the fact that I was Just going to left my friends, my country, and my home. And I could quite possibly never see Bangladesh again. Not because I wanted to, but because my parents had not given me any choice. I was torn between sadness at going to leave my whole life behind and a eeling of anxiety at starting a new life in an unknown world. After the first push of that incident I settle down and called my best friend who always supported me in my worse times. I told him the full matter. I shouted, I cried and asked him that, what I did that; god is giving me that type of punishment. He had no word to console me except listen to me. He listen the full matter quietly. I was so emotional that time, I just became teenager. For a teenager it was the largest pain. It was more than I could accept in my little mind. My mind is hoping that this was simply an unpleasant ream or a nightmare. But this imagination felt like a hard slap in my face. This is not happening that came to mind then. To go another country or stay another country it life. My life is in their hand. That night, fghting to hold the tears in my eyes, I lied restlessly in my bed with a cold blanket hiding my face and looking over the window to see the night beauty of my country, who can tell that; can I see these beauties may two or three days more. The next day I woke up to look outside the window. I was depressed. I was not on the state of anything listening or anything seeing. I went in front of my house. One year age I made a garden in front of my house. It was the most favorite place of mine whenever I get upset I used to come here and the breeze of the garden take away the sadness from me. It is pleasant and beautiful surrounding of my garden. It is quite, it is sets the mood that I want to think about anything, like about my life. The beautiful white and red roses used to say hi to me. Every day I also wish them back but that day my mind was not in the Earth it went somewhere else. I was thinking that, my moving from country is like my garden. I reated my garden to give all my effort in this land and I created a little world beside me in my country and now someone is telling me that I had to leave my little world, like take away all your trees and find different land for your garden. I had to torn all my bonding. I had to leave everything I create. Then the day came, 25 July2008. Our flight was at night 1 :52am. We said bye to our relatives and friends. And then we fly in the sky. My mind was stacked by questions. My eyes are red because of shedding tears past two days. I was feeling that time, that we flying and this flight will taking e far away from my country. Such a country, I do not have any idea how it is look like. I was going to face a largest challenge of finding new friends, adapting to a new school system and a whole new different culture. Whole forty-eight hours flight was lay ahead of me and my mind was full of imaginations. My first step of United States of America was 28 July2008. With many sacred feelings from my country, put it in heart I started my life in America. It was hard, hurting and full of pain. I could not remember any smile, I smiled from my heart. When I smiled, it was only for my arents and to show them that I am happy in America. My body is here but my soul is not here. My soul is in my country, where one year ago a Jolly teenager laughs from her heart and talks with hopes with full heart of hopes. When I see my face in the mirror, sometimes I asked myself that; is that me? I changed so strangely, that sometimes it is difficult to know me for me. What I was and what I am now. But is these want my parents for me that changing fully or they want something else. I still do not know what the reason was behind to leave our country. Is it for better future or us or only for our parents ambitious mind? I dont know or maybe I am not mature enough to understand the fact of left our country or it can be happen also that, I should never know that reason. That incident snatched everything from me like a sudden storm. Moved to America changed my whole life. This is my fate. I cannot do anything against my fate. Some says; man proposes but god disposes it can be true but I personally feel that, life is what we make it so I wont give up. I have to keep patience. Maybe the day is not far when I will go back to my country.

Week 8 Discussion INTL 5400 Case Study Example | Topics and Well Written Essays - 500 words

Week 8 Discussion INTL 5400 - Case Study Example Therefore, this study will provide a sharp insight on the world problems as well as possible solutions that can be employed to address those problems. The world has been facing numerous problems for many years some of the major factors that contribute to those problems include; Institutional failures (Harvey). Whereby, financial institutions such as banking systems have been so reluctant at establishing necessary policies aimed at regulating the flow of credit in an economy (Harvey). In above connection, policy failures by Breton wood institutions such as International monetary fund and World Bank have contributed significantly to global problems (Harvey). This is because those institutions tend to place strict rules that inhibit growth and expansion of capitalistic economy such the US (Harvey). Environmental factors such as global warming as a result of human activities have significantly contributed to the global problems (Brown, pp1-4). This has further led to a problem of food insecurity especially among African countries (Brown, pp1-4). Among the countries that have been adversely affected by food insecurity problems include; Sudan, Zimbabwe, Somalia, Democratic republic of Congo, Ethiopia, Sri Lanka, Bangladesh, Afghanistan to name just but a few (Brown, pp1-4).Those countries have even exposed other countries into the risk of terrorism attacks, drugs trafficking, spread of diseases as the number of refugees tend to escalate (Brown, pp1-4). In above connection, Debt crisis has been another significant cause of global problems (Harvey). Whereby, capitalistic economies spend a lot of revenues in financing their huge foreign debts rather than using this revenue to finance their economic growth (Harvey). In above connection, unemployment has been reported to be significant global problem that has contributed to global failure as people who are willing

Advise Moet Chandon in the Chinese market Research Paper

Advise Moet Chandon in the Chinese market - Research Paper Example China is now the world’s fastest wine consumption country in the world. Some Prestigious French wine producing companies have already invested in Chinese vineyards. This shows that the French companies are interested in the growing Chinese market. One such French winery company is Moet & Chandon. In today’s world for a company to be successful they have to invest heavily in marketing and formulate marketing strategy which would help them boost up the revenues. China’s digital space has increased recently. Companies are trying to increase their presence in the Chinese market not only through regular marketing campaigns like in advertisement in TV, but they are looking beyond that like use of digital marketing. Digital marketing is essentially making use of electronic devices like tablets, computers, cell phones etc. which can capture more eyeballs in today’s Digital environment. One major component of digital marketing is Internet marketing. In this paper, the digital strategies will be focused which Moet & Chandon can take to run their business and also the opportunities and limitation of such strategies in the Chinese market (Shambaugh, 2013). The key objective of this study is to explore the Moet & Chandon’s potential in formulating a successful digital strategy for their wine business in the Chinese market. ... France is one of the top suppliers of bottled wine both in volume and in value. It basically dominates the premium segment of bottled wine. There has been a significant change in the behavior of Chinese consumer. They have become more affluent, more tech-savvy and they have more purchasing options than ever before. Majority of the Chinese consumer has now started to regard the Internet as an integral part of their shopping. Now, they focus on value of the products as more importantly than the price they have to spend. They are happier to spend more bucks in exchange for brands which they can trust than purchasing large amount low priced products or services. It has been seen that the Chinese consumer prefer French and foreign brands compare to lower priced domestic brands (Wertime and Fenwick, 2011). Due to huge accumulation of wealth and increasing spread of digitization in China, it makes this market an attractive one for both domestic as well as multinational companies. But with m oderation of China’s economic growth these companies must also change their strategies in the market. China is a huge market which will define consumer culture at global scale. So, for any effective marketing strategy, the company must first understand and embrace its lifestyle and desires (Holloman, 2013). In China wine drinking is considered as much more healthy compared to spirits and also somewhat trendy and the popular choice being the red wine. In China Young urban business professionals consume the wine most at bars and hotels. The main cities of wine consumption are Shanghai, Guangzhou and Beijing. The retail stores are now stocking up imported wines which increases their revenue as a result the retail sector is growing as a whole. On

Outsourcing and offshoring Essay Example | Topics and Well Written Essays - 2500 words

Outsourcing and offshoring - Essay Example which in fact are expensive and time consuming in dealings. The corporate headquarters of Dell Inc. is located at Round Rock, Texas. This is where the company was first started. Dell has regional headquarters in Bracknell, England, for Europe, Middle East and Africa and in Singapore to serve the Pacific Rim, including Japan, India, China, Australia and New Zealand. The company manufactures its computer systems in nine locations: Austin, Texas; Nashville, Tenn.; Winston-Salem, North Carolina; Eldorado do Sul and Hortolandia, Brazil (Americas); Limerick, Ireland (Europe, Middle East and Africa); Penang, Malaysia (Asia Pacific and Japan); Chennai, India (India) and Xiamen, China (China). Dell sells its products and services worldwide. The company started its international activities in the year 1987 by opening a subsidiary in United Kingdom (Dell). The reason for any company to open a subsidiary in a different country is the ability of the company to capitalize on low cost labor, easy access to raw materials, low transportation costs, and avoidance of import duties. Usually, firms which aim for a high market share in international markets opt for this kind of strategy (Research). Dell Computer Corporation has got a global supply network which helps the company in its overall product quality along with lowering the costs. Though the company's principle headquarters and design centers are located at Austin, Texas, the company has managed to expand its operations worldwide. Each one of the company's establishments is specialized uniquely. The main headquarters of the company situated in Austin, Texas deals with software development and documentation alongside handling the system development of notebooks, desktops and servers. The company has got two global lines of business namely Dell Imaging and Dell Displays. Singapore center of Dell which was started in the year 2005 is the home for both these global business lines of the company. The entire portfolio of displays along with projectors and Televisions are taken care at the Singapore center. These global lines also include Dell printers and other associated software of the company. The company established a design center in Bangalore, India in the year 2001. The company's design center at Bangalore focuses on software development, server development, international product support, Test engineering and documentation along with enterprise solutions. In the year 200, the company established a design center in the city of Shanghai in China. This center focuses on the system development for desktops along with client system testing and other services related to notebooks and desktops. The company also started a design center in Taiwan in the year 2003 which takes care of data center solutions and notebook and server development. Each of the design centers of the company located at various destinations specialize in different areas. Each center focuses on different activities depending upon the market in which the center is located. The manufacturing units of the company located at various parts of the world manufacture products and the sale of those products is done in those respective regions and they also re-import the products to other places depending on the need and demand. Over the years, Dell has developed the capacity to integrate

Research proposal Example | Topics and Well Written Essays - 500 words - 3

Research Proposal Example As a perfect approach to discovery and learning, interdisciplinary approach has managed to deliver a lot and promises a greater sustainable surrounding, which is healthier and with more affluent lives. This is aligned with new forms of discoveries together with technology aimed at inspiring the young minds and getting a deeper concept regarding to our position in space, and time (Denning). The importance of using an interdisciplinary approach in tackling the issue of introducing computer programming to high school students is that the approach enables the one to draw strengths and various armory of tools brought about from various disciplines. Also the aspect of focusing on different disciplines enables an individual to broaden his or her literature foundation, hence giving rise to the original theoretical imminent. Additionally, interdisciplinary is thus, reflexive in nature (Tait, & Catherine). Computer Programming holds various disciplines including computer science. Computer science attempts to address issues dealing with natural and artificial information processes but the key effort is focused on the human made practices particularly information systems and machineries. Much knowledge regarding to the computer concerns include the digital computers and the principles that surrounds it includes, programming and computer science designing. Introducing such disciplines at high school level will put students at a better position in the global market. This discipline under computer programming will enable students have convergent cognition (Anold and Mabel). Soft ware engineering is also a discipline in computer programming subject. Hence under this discipline, students should be in apposition to understand that, keeping close the project scope is very significant in developing a product. Hence, this helps

Legals Forms of Business Term Paper Example | Topics and Well Written Essays - 1000 words

Legals Forms of Business - Term Paper Example In addition, it is less costly and easier to establish a sole proprietorship than any other form of business as it requires a few legal formalities. This form of business is a good undertaking as it allows flexibility than a corporation and partnership. The sole proprietor has discretion to make an instant decision. For example, he can make decisions on when to take a vacation, whom to hire and the business worth pursuing. The sole proprietor can also transfer or sell some portion of the business to another person without seeking approval from any other person. A sole proprietor is allowed to establish a retirement account that is exempted from tax only when funds are not withdrawn. Lastly, a sole proprietor only pays personal income taxes from the profit gained (Miller & Cross, 2013). Partnership Partnerships are businesses established by two or more than two persons with an aim of making profits. Partnerships are established through agreements among the partners, which can be impli ed or expressed. The partners become the co-owners of the business and they jointly operate and share profit equally. Partnerships are regulated by the statutory laws and the Common laws. Partnerships are preferred because of several reasons. ... The partner, who performs additional administrative duties such as managing personnel or the office, receives a salary in additional to the share of the profit he gets. The partners have full access to information that concerns the carrying out of all aspects of a partnership business. The partners are free to inspect all the records and books of account on demand and get copies of the materials. Members of a partnership can determine the value each owns in a partnership. This can be done by carrying out of accounting either through a court order or voluntarily. Lastly, in a partnership, a partner may possess partnership property on behalf of the entire partnership but has no right to mortgage, sell or transfer partnership property to another person (Miller & Cross, 2013). Limited Liability Partnership (LLP) This is a form of business designed for largely for professionals such as accountants and attorneys who are involved in business as partners in a partnership. This form of busine ss is advocated for because of various advantages. To begin with, it limits partners' personal liability as it allows the partnership to continue existing as a pass-through entity for taxes related issues. This form of partnership facilitates the conversion of traditional partnership into a LLP because it shares similar basic organizational structure with the traditional partnership. The LLP protects professionals from personal liability emerging from the malpractices done by associated partners such as negligence, wrongful acts or misconduct (Miller & Cross, 2013). Limited Liability Company (LLC) A limited Liability company (LLC) is a form of business that allows partnership-style of taxation and gives its owners limited

Evaluate the reasons for the recent global financial crisis. ( Banking Essay

Evaluate the reasons for the recent global financial crisis. ( Banking and Finance Moudle) - Essay Example The recent global economic crisis has been labelled by economists as the worst economic crisis since the Great Depression and the domino effect of the crisis has culminated in the decline of consumer spending, demise of established businesses in key industry sectors and heightened government burden in developed countries (United Nations, 2009 p.1). Indeed, in the United Nations’ â€Å"Global Outlook: Economic Situation and Prospects 2009†, the United Nations comments that â€Å"it was never meant to happen again, but the world economy is now mired in a severe financial crisis since the Great Depression† (United Nations, 2009, p.1). Moreover, the global nature of the economic crisis has not only had a domino impact on national economies, infrastructure and the retail sector; it has also served as a barrier to quick recovery (Shiller, 2008). In evaluating the causal triggers and reasons for the recent economic crisis, this paper will evaluate the concept of financi al crisis with contextual reference to the current global economic crisis with contextual reference to various academic commentary and discourse pertaining to the reasons for the economic meltdown of 2008. ... Academic and media commentary on the crisis has highlighted the point that the immediate trigger was the collapse of the US housing market as a result of the sub prime market disaster upon which the international banking industry had been lending through following trends in the housing market (Ambachtshee et al 2008, p.149). Indeed, the United Nations analysis of the global outlook for 2009 asserted that â€Å"in little over a year, the mid-2007 sub-prime mortgage debacle in the United States of America has developed into a global financial crisis and started to move the global economy into a recession† (United Nations, 2009 p.1). Furthermore, in considering the interrelationship between the sub-prime crisis and the economic crisis, the contagion effects of sub-prime asset backed collateralized debt obligations are reinforced by results of the empirical investigation undertaken by Longstaff in â€Å"The Subprime Credit Crisis and Contagion in financial markets† (2010). Longstaff utilised data for ABX subprime indexes and found evidence of correlation between financial contagion and the subprime liquidity channels (Longstaff, 2010). However, whilst Longstaff acknowledges that the concomitant impact of the subprime crisis clearly had a direct correlation to contagion effects on other markets; Longstaff’s analysis of the data in his investigation suggests that: â€Å"The ABC Index returns forecast stock returns and Treasury and Corporate bond yield changes by as much as three weeks ahead during the subprime crisis† (Longstaff, 2010). To this end, the findings of Longstaff’s analysis undermine the presumption in pre-existing commentary which argued that the subprime assets were intrinsically flawed and unreliable (Longstaff, 2010). Moreover, Longstaff argues that

Marketing Plan College Case Study Example | Topics and Well Written Essays - 1250 words

Marketing Plan College - Case Study Example This will provide Ownership Properties with an opportunity to leverage its core competencies while servicing its business clients in an exclusive environment. Ownership Properties, INC is a privately owned and operated real estate investing /managing company. The group specializes in investing ideas, occupying strategies, inner city locations and serves primarily investing clients. Its available investment properties have between three and five bedrooms plus categories, and include all local and nationwide homebuilders. OPI has a high instance of repeat business across all its brands, particularly with custom homebuilders. The housing market is currently somewhat depressed, due to the economic downturn and restrictions being made on qualifying loans and financing. This threat to these critical sectors could be considered as short to medium term, as indications of a return to business . Observed. Ownership Properties, INC must continue to focus on delivering an exemplary business service at competitive rates, in order to cultivate repeat business. Ownership Properties, INC offers value and benefits to its clients in earning percentage commission on all deals. Its clients need to know that they can depend upon and develop a relationship with the management company that will ensure efficiency, ample value for their money and reliable support when they need it. OPI chooses to build very strong customer relationships, and we want to stay an integral part of the investing market. Market Demographics - Investor sources: California, New Jersey, New York, Chicago and Portland. Market trends can be categorized as follows: Taxation investing - 15% of client base. A 1031 exchange of certain types of property may defer the recognition of capital gains or losses due upon sale, and hence defer any capital gains taxes. Section 1031 investors are mostly seeking to invest concurrently in multiple real estate deals. Quality is a secondary concern to quantity. These prospect investors are the easiest and the most corporate of all time, as their main concern is taxation. Section 1031 investors may purchase investment property without question or even a site visit, as long as the deals can be closed within their desired timeframe. A specific timeline and term have to be met in closing the deals. Investors could incur large losses if they do not meet the specific terms of the 1031 exchange. Cash investing - 25% of client base. This portion consists mostly of experienced investors, who have multiple properties and extra cash on hand to obtain a higher rate of return than the regular CD or passbook account at a local bank. These are the most efficient and mature clients, who can close deals within two days if the price is right. OPI tends to favors these type of customers because they are low maintenance. Long-term investing - 60% of client base. This kind of investing is always connected with financing. The investors who are interested in long-term investing are usually short of cash, but have good credit histories. They are looking for high returns, but are skeptical. fully depend on the rent in covering the mortgage. Since this group has little or no investment experience, investment advisors must usually devote a lot of time to consulting, confidence

Proctor and Elizabeth change Essay Example for Free

Proctor and Elizabeth change Essay How does the relation ship between Proctor and Elizabeth change from the beginning of the play until now?  In the beginning of the play John speaks about Elizabeth once to Abigail. Abby has said that Elizabeth was a cold and sickly wife. John says to her that she has no right to speak of his wife in such a manner and renounces the comment about her being sickly. He does not, although, dismiss Abbys charge that Elizabeth is a cold wife. But, he means it is because of him that she is this way. In the beginning of Act 2 there was a great feeling of detachment and tension in the Proctor household. We see John trying to start a conversation with Elizabeth and she only gives him short answers to please him. Then the tide turns to her questioning him and he is the one that becomes short with her because she is requesting that he go to Salem and confess that Abigail is liar. To do that, though he must confess his sin. During most of the scene theyre not sure of each other. She doesnt quite trust him, but she loves him. Proctor believes himself to be an abomination in his own eyes and according to his own high standards and especially in the eyes of God. He only wants his wifes trust in him restored and for her to love him again. At the end of the act is where you feel the great love that they hold Proctor holds for her. When she is arrested he nearly gets into a fight with Cheever because he is going to chain her. He knows that she is being arrested because of his mistake. He verbally fights with Hale over the evidence as he promises to bring her home soon. They need to protect each other now. In Act 3 you see that he is doing his best to fulfill his promise to free her from that jail and have all the charges acquitted. He goes to the court with Mary Warren and was trying to convince Dansforth that she was innocent when Mary Warren betrays Proctor to save herself from the wrath of Abigail. He even tells the secret that brings him the greatest pain, to save his wife. It is her that the reader is assured of Elizabeths love for Proctor when she lies for him to protect his name. She lied and just the moment before hed told Dansforth that his wife never lied. But she did for him unaware that Proctor himself confessed ad only putting then deeper into trouble. Yu are again reassured of Proctors great love for her when he tells the court of his disloyalty to his wife. This shows that he is adamant to save and free his wife. In Act 4 Elizabeth is asked to speak to Proctor in the hope that she will be able to persuade him to lie and save his life. Even the Reverend Hale is begging her to make him confess and he sworn to truth in his bond with the Lord. When she says that she will try to see what he can do they are left to themselves. This is the first time that they have seen each other in three months and greet each other in a great display of love and sorrow for each other. Their love is one that is everlasting. He asks her what to do, he is willing to go with her choice, even if it were that she wanted for him to be honest and die. He would have done it just because she had asked for him to. She tells him instead to choose for himself because she feels that it is not her place to judge him. She tells him that she will love him regardless of his decision. Their love is restored even though they have not been able to see each other they both understand that they both share some blame even if it the most remote amount of blame, for Elizabeth.

Too easy to get a gun in the U.S Essay Example for Free

Too easy to get a gun in the U.S Essay Like vehicle owners in the U.S.A most people in the U.S believe that gun owners should be subjected to at least some safety regulations â€Å"there should be a parallel set of regulations for guns†, (Harvy Lipman, 1997 pg 1). People have differing value attachment to guns from the positive to the negative ones. However about three quarters of the American majority believe that imposing a total ban on gun ownership is not the way. It is estimated that nearly half of American populace think that if they own a gun then they are much safer within their homes. The biggest issue for America, becomes not how to ensure a total ban but then how to put some minimum regulations for every American citizen to own a gun and thereby control their number..   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Majority of some Americans believe that the contemporary laws are so different from one state to another; the message is that the citizens want reasonable gun laws that are not so strict and as such can reasonably be reinforced. One of the possible reasons that have been proposed includes; Attending a gun course: most people within the united states of America believe that if anyone who wants to own a gun was to be subjected to a mandatory gun clinic on how to operate and handle the weapon without endangering themselves or the rest of the society, then the number of people wanting to own a gun would find it cumbersome to attend such clinics. In fact the federal Brady law that requires citizens who wish to buy and own guns to wait for at least five days before that gun is sold to them is supported by nearly 90 percent of Americans (Harvin L, 1997). This they believe would ensure that these individuals who intend to buy the guns have their backgrounds assessed by law enforcers so that when they are issued with the guns they are given a clean bill of health. This according to them would limit the number of guns ending up in the wrong hands. In effect criminals would not find it easy to access guns and as such many problems such as robbery, deaths would be minimized. It al so has the effect of limiting the number of people possessing firearms. Barring Felons and drug users: the theory under this perspective is that, if access to guns for criminals is denied then the number of crimes that would have been committed by these fellows would certainly come down (Kurt F. 1981,pg6, Col. 4). Having uniform gun law across the states: the current gun control law varies from one state to another and some of them are just merely about registration of the original purchase and to the extent of licensing. However with the persistent gun issues, there needs to be an enactment to ensure that the interstate gun flow is controlled. For instance, a state such as New York that has enacted various laws that is restrictive to gun control faces the problem inflow of numerous guns from other states, with less restriction. The numbers of guns that are illegally owned by most Americans even complicates the situation further. These weapons are increasingly being stolen and as such restrictive laws are not enacted and with a major cooperation from gun owners and the rest of the public then not much progress will be done. Guns unlike other consumer products are quite durable. However, the federal law only requires the initial retail sale to be documented. Subsequently, the after sales are not usually monitored, as there is no documentation required by law. This makes it easier for people to sell their guns and criminals and other dangerous people easily obtaining guns. The initial gun owners unwittingly sell guns or giving them away to second parties. The federal government should also put a limit on the number of guns an individual is allowed to own. In effect this would bring down the number of guns that are owned by the public, as it would require those who have more than the maximum number required by the law to surrender the excess. Right now it is possible for a citizen to own as many as ten firearms. Empirical evidence suggests that most oft the countries that have successful gun regulations have very strict laws that punish offenders. It is argued that criminals usually find it hard to commit a crime if it poses a greater risk to them. Criminals would be hesitant to use guns if it would make the kind of crime they are intent on committing more severe. Thus if strict laws are passed to punish offenders most criminals would not engaged in the activities using guns. Gun owners should have their firearms registered with the federal government. This would make them more accountable to the use of the weapons. Within their homes and the society as whole the adults who posses the guns would make it their business to keep track of their firearms so that no one else uses the weapons. This in effect would also isolate criminals as their moves and actions with the guns would be monitored. . Even the ordinary citizens would find it hard to purchase the weapons, since there is the possibility that the gun might end up in the wrong hands making them liable to prosecution. Even though it might be seen to be going against the law and to some extent it might also prove to be costly in implementation, the police should be allowed to finger print every person and record the obtained data in a file. This would make it easier to monitor most criminals. Works Cited Harvy Lipman Rights and regulations; Americans want firearms and federal restrictions, poll finds.   Albany Times Union, 1997 Kurt F. Kluin, Gun Control: Is it a Legal and Effective Means of Controlling Firearms in the United States. 1. N.Y. Times, Mar. 31, 198 1,  § A, at 6, col. 4. Philip J. Cook and Jens Ludwig, guns in America: National survey on private ownership and use of firearms, USA Department of Justice, National Institute of Justice

Culture Wars in the US and American Politics

Culture Wars in the US and American Politics The term culture wars gained national prominence when first used by Pat Buchanan at the 1992 Republican National Convention and declare that there is currently a war for the nations sole. This became a critic moment within American politics and can be viewed as a tipping point for a major politic shift within the G.O.P. This also garnered the attention of almost all of the main stream media sources and helped create the movement of Christian conservatism in mainstream politics. This idea is essentially a clash between what two different people (or groups) believe to be true within our society, and others with different viewpoints. No other collective set of ethical and moral issues have driven a wedge into the social fabric of the United States quite like the â€Å"culture wars† of the past thirty years. Lines of division have been drawn on social, political, religious, legal and family issues between two warring factions of secular institute and organized fundamentalists. The culture wars take on more than an ethnographical approach in American society. It is about politics, education, communal relations and the anthropology of how this country will be shaped for future generations. The examination of these wars should be dealt with as a category for the purpose of ethnographic inquiry. In other words, applicable scrutiny must be applied to each significant topic as a function of contemporary social process that makes up the foundation, and the catalyst, of this war. Make no mistake that this monolithic movement has caused a deep divide when the American landscape. The battle against secularism is a movement with profound emotional dimensions. Along with the effects of political mobilization and a strategic purpose, the New Christian Right has developed an emotional construction of collective identities that is at the forefront of today’s issues. James Davison Hunter believes that Americans have been divided between the orthodox and the progressives, characterized by political and social hostility rooted in different systems of understanding. Public debate in modern America is not so much a process of mutual understanding and negotiation as the exercise of power politics, but of imposing one agenda to the exclusion of another (Hunter p.155) He also goes on to state the media no longer mediates the political issues, but instead exacerbates the division by polarizing the moderate discourse that is in the average Americans mindset. This level and volume of this exacerbation can be calibrated and amplified with the unlimited reach and unregulated internet. One defining feature of the culture war is the labeling and classification of issues that have been deemed as moralistic. This is a form of binary construction that lends credence to the idea that the struggle is religious in nature. In most cases, issues and players are presented as polar opposites with irreconcilable differences. Henceforth, most of the battles within this culture war are usually portrayed as liberal versus conservative, or to a lesser degree, Democrat versus Republican (Chapman p. xxvii). Although most Americans may find themselves somewhere between the divisiveness or these polarities, the binary construction has a galvanizing effect on individuals who tend to fall toward either end of the socio-political spectrum. This blending of religion and politics is still alive and well today with people like Ralph Reed of the Faith and Freedom Coalition, Jim Daly of Focus on the Family, Tony Perkins of the Family Research Council, Phyllis Schlafly of Eagle Forum, Tim Wildmon of the American Family Association, James Dobson of the Alliance Defense Fund, David Barton of Wall Builders, Beverly LaHaye of Concerned Women for America. These are fundamental desperate views on how American culture operates. Methodology of Unification Social approaches through the use of communication, especially with electronic mass communication, are certainly nothing new. Below are a few sociological and psychological unification factors that have contributed to the success in the fusion of the New Christian Right. Evolutionary consideration should be made in terms of how this movement has generated support on such a grand scale. Many of the factors have been used successfully utilized by previous social and political movements, but this particular phenomenon has developed to the point of major influence in the current American political climate. In conjunction with the dynamics of emotional appeal, a number of unifying factors come into play in the attraction and recruitment of interested outsiders. These factors can also strengthen the bond of internal group cohesiveness. Some of these factors are illustrated below, but this list is certainly not and end-all, be-all. Psychological approaches differ by the individuals’ world view and level of influence, or distraction, from local persuaders and opinion leaders. In addition to drawing on preexisting emotional bases, within individual experiences, a conscience constituency can be emergent, especially in the case of highly successful social movements (Goodwin p.31). These social approaches are focused on visible behavior or mobilization into action by the identifying the groups’ cognition. Successful social approaches can eventually led to a version of a socially constructed reality. This group (or it can be said, a number of these groups, but as a whole) utilize Automaton perspectives (Bryant p.7) to help influence their agenda-setting prerogative. In order for agenda-setting to occur, individuals must be susceptible to being programmed by the media. In this particle case, the media in specially honed to individuals who have a need for orientation. Specialized interest groups need the recognition and attention of the mass media (and various specialized channels of media) in order to acquire legitimacy, visibility and credibility, as well as communicate their issue frames to the public (Callaghan p. 9). With a number of carefully selected issues and/or stories, many of these media outlets attempt to completely define issues, or at least exemplify the issue. In these cases the exemplifiers attempt to exemplify the issue (and the perspective) as definite and exemplified. Exemplification is not an all-or nothing concept, however (Bryant p. 21). The degree in which the level of exemplification takes place is subject to empirical determination. These methodologies fall into the parameters of a scientific field of study, but have interpretive qualities to the media consumer. Therefore, the levels of interpretation validate the level of effectiveness for not only each media outlet, but also by each strategy utilized. A social cognitive can also lead into the philosophical position of moral relativism which is the difference between moral judgments across many people and cultures. In the case of the New Christian Right, the branch of moral relativism that copepods into meti-ethical relativism does not factor into their subjectivity of culturally moral issues. Meti-ethical moral relativism holds that no one is objectively right or wrong, but behavior should be tolerated even if that behavior goes against an individuals value system. So, this relativism is relative to their particular stand or viewpoint. The Internet Encyclopedia of Philosophy says that, Many moral relativists, however, take the fact-value distinction to be fundamental. There is not manner in which traditionalist can prove that their morals and ethics are particularly right or wrong, but there is still the judgment of their relativism being superior (Westacott). From their perspectives, what is considered the truth is through cognitive relativism that is based on a cultural relativism that has been developed and molded in an all encompassing and unifying perspective. The line that separates church and state has become more blurry within this country. The praxis, by which moralists have coerced, swayed and sometimes enforced their belief system onto the political format has had a resounding affect on our legislative and judicial system. Beliefs are a means to organize behavior and emotion. Therefore, many of these moral activists are seeking a means of ratifying their socially construction perception of reality. Dominion Theology Dominion Theology or Dominionism is the proposal that Christians should strive toward either a nation governed by Christians or one governed by a conservative Christian understanding of biblical law. This ideology is dominant among evangelical Protestants within the United States. It is a type of theocracy and is interconnected the theonomy, though it does not necessarily sponsor Mosaic laws as the basis of government. Some elements within the mainstream Christian Right have been predisposed by Dominion Theology authors. Indeed, some writers have employed the idiom Dominionism more broadly to the New Christian Right, wholly arguing that that faction is founded upon a theology that requires Christians to preside over non-Christians. Typical conservatives do not call themselves â€Å"Dominionists,† and the usage has sparked considerable debate. Their ideas are often reflected by non-reconstructionist like Pat Robertson or Jerry Falwell as a social revolution that should be forcefully swept across the country in reference to certain Biblical text. This idea states that Christianity will rule all areas of society through strict fundamental interpretation of Biblical laws. These rules should permeate throughout all of society, politics and business. This is not a government system ruled by the church, but rather a government conformed to the Law of God. Paul C. McGlasson states that Dominionism is constructed on four basic foundations: Epistemological dualism operates under the presumption that only devout Christians are truly capable of understanding and properly interpreting the Bible. Therefore, there is a distinct separation between God’s self-defined reality and human autonomy. Hence, any secularist’s Biblical interpretations are skewed and invalid. Dominion theology and the process of re-constructionism are all about a direct application of Mosaic Law to our society. These laws should apply every facet of American society and not just ancient Israel. Christian culture is an all-encompassing national perspective that affects every aspect of society; government, schools, families, corporations. This is viewed as the natural order of operations, and any resistance to this philosophy is purely secular. The forth, and most important aspect for this thesis is Christian political domination which states that individuals and cut into two different groups, believers and non-believers. Thus, there are two distinct forms of laws and governance, Biblical ans secular law.

Essay --

How Jazz Musicians Influenced the Harlem Renaissance Jazz music was changed forever during the blossoming Harlem Renaissance, due to the great singers that changed the genre forever. Jazz music was a way for African Americas to get a sense of freedom. Singers like Billie Holiday, Louis Armstrong, and Lionel Hampton, for example, all took advantage of this freedom. Holiday, Armstrong and Hampton were so important to jazz music because they are still influence music today. Billie Holiday was born April 7th, 1915 in Philadelphia, Pennsylvania. â€Å"Holiday’s life was tinged with constant sadness, and she made every performance sound as if she had lived through the melancholy lyrics of the songs† (Shipton â€Å"Holiday†). She moved to New York with her mother and she sang in local clubs in Manhattan, even though she had no experience schooling. Throughout her career she faced racism as she traveled, especially when she sang in an all-white big band; this inspired her to join the desegregation movement. One of her most famous songs â€Å"Strange Fruits† was about southern lynching. During her career,...

American Intervention Essay -- essays research papers

American Intervention: Domestically and Internationally   Ã‚  Ã‚  Ã‚  Ã‚  The United States and its people take great pride in knowing that the U.S. is the greatest nation in the world. That is why it’s our duty to father the rest of the world when conflicts arise. American culture and ideals are also thought to take precedents over all other cultures and ideals. In the book, The Spirit Catches You and You Fall down, written by Anne Fadiman, there are many great examples of how American culture is imposed on the people residing with in its enclosed boundaries. The U.S. going to war in Vietnam is also a great example of how the U.S. tried to impose American values on the â€Å"less fortunate.† Through understanding America’s so called â€Å"duty† in Vietnam one can interpret the intervention of American idealism in the life of a Hmong family.   Ã‚  Ã‚  Ã‚  Ã‚   Lia lee, a little Hmong girl, has a severe case of epilepsy. She is the daughter of Nao Kao and Foua lee who are among the many Hmong refugees that fled to the U.S. The Hmongs are very simple and proud people. They take pride in the fact that they have never been ruled by anyone. Even though they have been driven away and separated many times they always seem to find themselves and their culture, never seemingly adapting to the major culture. Even when French missionaries settled in their area and brought their western ideals, medicine, religion, and values they never really accepted them. Fadiman stated in her book that in reality, â€Å"no Hmong is ever fully converted† (35).   Ã‚  Ã‚  Ã‚  Ã‚  The Hmong believe that the human soul is a prized possession and should always be kept happy. They believe that the soul has a domain where it rests usually where they were born. After a Hmong woman gives birth, the father digs a hole and buries the baby’s placenta. â€Å"If it was a girl, her placenta was buried under her parents’ bed; if it was a boy, his placenta was placed in a place of greater honor, near the base of the house’s central wooden pillar.† (5) Once a Hmong dies, it is believed that they must retrace his or her life path and reunite with his or her placenta, in order to be prepared for the dangerous journey ahead of them before they reach the sky and meet their ancestors. The Hmong’s also believe in animal sacrifice, which is method of keeping â€Å"dabs† (evil spirits that try t... ...sp;  The U.S. trying to â€Å"police the world† was a duty that was given and definitely not ignored. Although some American ideals and values are truly superior to others, they should not be enforced on the world. In the case of the Lee family, ignorance played a big role. Maybe if the doctors at MCMC, or even the citizens of Merced, had known a little more about Hmong customs and rituals then all of the problems that the Lee’s or any of the other Hmongs encountered could have been avoided. Another major problem that caused grief was the language barrier, hence the fact that attending physicians can’t be blamed for their decisions. In the case of the U.S. involvement in Vietnam, the Vietnamese were given the opportunity to rule themselves. Even though Communism isn’t the best way for a country to gain its independence, it was a reason for the Vietnamese to fight. The U.S. had many casualties and a federal budget that was deeply injured. Back home, t hese occurrences seemed like an endless war with no apparent reasons. Even though in both cases the U.S. was trying to look for the welfare of the Lee family and for the Vietnamese, their complete and total assistance was not necessary.

me :: essays research papers

CONTACTING MCAFEE AND NETWORK ASSOCIATES Last updated: February 12, 2003 This file is best viewed in Courier font to properly display special characters for various languages. _______________________________________________ WHAT'S IN THIS FILE - Technical Support - Customer Service - Download Support - AVERT Anti-Virus Emergency Response Team - McAfee Beta Program - On-Site Training - Reporting a Problem - Linguistic Feedback - Network Associates Offices Worldwide _______________________________________________ TECHNICAL SUPPORT Visit the Network Associates Technical Support KnowledgeCenter at: http://knowledge.nai.com The KnowledgeCenter provides: - For all customers, access to product FAQs, Documentation, White Papers, and the Message Board (read-only). - For PrimeSupport customers, access to search the KnowledgeBase, write into the Message Board, and contact technical support staff via e-mail. For information on PrimeSupport options, contact your sales representative or visit the web site: www.mcafeeb2b.com/support/primesupport/default.asp _______________________________________________ CUSTOMER SERVICE The Customer Service Department is available to connect you to technical support or to answer general (non-technical) questions such as: - Version Definition: information about Updates and Upgrades - Customer Queries: help with license entitlement, registration, grant number inquiries, technical support validation, and more - Find a Sales Representative: Corporate, US, and international sales offices Internet Access to Customer Service: E-mail: services_corporate_division@nai.com Web: www.nai.com www.mcafeeb2b.com Toll-Free Telephone Access to Customer Service: +1-888-VIRUS NO (+1-888-847-8766) Canada Latin America United States Monday - Friday, 8 a.m. - 8 p.m., Central Time 00800 12255624 Belgium Denmark Finland France Germany Israel Italy Luxembourg Netherlands Norway Portugal Spain Switzerland United Kingdom 00800 3122 1287Greece +1800 552171 Ireland 0800 995054 South Africa 020 522 827 Sweden 0800 3192 9147 Turkey Monday - Friday, 09:00 - 18:00, Local Time _______________________________________________ DOWNLOAD SUPPORT To download files, visit the McAfee download site: www.mcafeeb2b.com/naicommon/download/ - For DAT File Updates: www.mcafeeb2b.com/naicommon/download/dats/find.asp ftp://ftp.nai.com/pub/antivirus/datfiles/4.x - For Product Upgrades: www.mcafeeb2b.com/naicommon/download/upgrade/login.asp Valid grant number required. Contact Network Associates Customer Service If you need help navigating or downloading files, call: +1-972-963-8000 _______________________________________________ AVERT (ANTI-VIRUS EMERGENCY RESPONSE TEAM) To see the latest information about emerging virus threats, submit samples of potentially infected files, and download updated scanning engine files, EXTRA.DAT files, and similar anti-virus software for testing, visit the AVERT web site at: www.mcafeeb2b.com/naicommon/avert/default.asp McAfee also seeks and appreciates general feedback. _______________________________________________ MCAFEE BETA PROGRAM To download new beta software or to read about the latest beta information, visit the McAfee beta web site located at: www.mcafeeb2b.com/beta To submit beta feedback on any McAfee product, send e-mail to: avbeta@nai.com McAfee is devoted to providing solutions based on your input. _______________________________________________ ON-SITE TRAINING INFORMATION Contact Network Associates Customer Service or visit the web site at: www.mcafeeb2b.com/services/mcafee-training/default.asp _______________________________________________ REPORTING PROBLEMS If you find any problems with your McAfee product, please take a moment to review the product's README file. It includes detailed information on all Known Issues. If you find any feature that does not appear to function properly on your system, or if you believe an application would benefit greatly from enhancement, please contact Network Associates or one of its resellers with your suggestions or concerns. _______________________________________________ LINGUISTIC FEEDBACK McAfee is devoted to providing solutions based on customer input. If you have any linguistic feedback or comments regarding language in McAfee products, send e-mail to us at: B2BLoc_US@nai.com _______________________________________________ NETWORK ASSOCIATES OFFICES WORLDWIDE Send correspondence to any of the following Network Associates locations. me :: essays research papers CONTACTING MCAFEE AND NETWORK ASSOCIATES Last updated: February 12, 2003 This file is best viewed in Courier font to properly display special characters for various languages. _______________________________________________ WHAT'S IN THIS FILE - Technical Support - Customer Service - Download Support - AVERT Anti-Virus Emergency Response Team - McAfee Beta Program - On-Site Training - Reporting a Problem - Linguistic Feedback - Network Associates Offices Worldwide _______________________________________________ TECHNICAL SUPPORT Visit the Network Associates Technical Support KnowledgeCenter at: http://knowledge.nai.com The KnowledgeCenter provides: - For all customers, access to product FAQs, Documentation, White Papers, and the Message Board (read-only). - For PrimeSupport customers, access to search the KnowledgeBase, write into the Message Board, and contact technical support staff via e-mail. For information on PrimeSupport options, contact your sales representative or visit the web site: www.mcafeeb2b.com/support/primesupport/default.asp _______________________________________________ CUSTOMER SERVICE The Customer Service Department is available to connect you to technical support or to answer general (non-technical) questions such as: - Version Definition: information about Updates and Upgrades - Customer Queries: help with license entitlement, registration, grant number inquiries, technical support validation, and more - Find a Sales Representative: Corporate, US, and international sales offices Internet Access to Customer Service: E-mail: services_corporate_division@nai.com Web: www.nai.com www.mcafeeb2b.com Toll-Free Telephone Access to Customer Service: +1-888-VIRUS NO (+1-888-847-8766) Canada Latin America United States Monday - Friday, 8 a.m. - 8 p.m., Central Time 00800 12255624 Belgium Denmark Finland France Germany Israel Italy Luxembourg Netherlands Norway Portugal Spain Switzerland United Kingdom 00800 3122 1287Greece +1800 552171 Ireland 0800 995054 South Africa 020 522 827 Sweden 0800 3192 9147 Turkey Monday - Friday, 09:00 - 18:00, Local Time _______________________________________________ DOWNLOAD SUPPORT To download files, visit the McAfee download site: www.mcafeeb2b.com/naicommon/download/ - For DAT File Updates: www.mcafeeb2b.com/naicommon/download/dats/find.asp ftp://ftp.nai.com/pub/antivirus/datfiles/4.x - For Product Upgrades: www.mcafeeb2b.com/naicommon/download/upgrade/login.asp Valid grant number required. 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It includes detailed information on all Known Issues. If you find any feature that does not appear to function properly on your system, or if you believe an application would benefit greatly from enhancement, please contact Network Associates or one of its resellers with your suggestions or concerns. _______________________________________________ LINGUISTIC FEEDBACK McAfee is devoted to providing solutions based on customer input. If you have any linguistic feedback or comments regarding language in McAfee products, send e-mail to us at: B2BLoc_US@nai.com _______________________________________________ NETWORK ASSOCIATES OFFICES WORLDWIDE Send correspondence to any of the following Network Associates locations.

Reflection of Tuesday with Morrie Essay

Through the movie and book, I asked myself–if I had ever been through what Morrie’s had, could I stay in peace like him or teach others about life lesson? He, not only suffered from ALS, but also lost dearest mother then his younger brother had polio. If I were he, how will I deal with that unfortunes? I think I’ll feel timid, negative, and have a gloomy personality. But, Morrie didn’t. He later on became a successful professor and a good husband and father, who always gave his love to people generously. Sometimes I doubted. How can he take everything so easy? Doesn’t he think god is unfair to him or why I am the one who deserve this? Why didn’t he become angry or complained all the time? I finally got my answer when I realized that he didn’t pretend that he did not care what hurt him. He accepted all the bad things, and also embraces the negative emotion . He experiences these feelings and said, â€Å"Yes, it is sadness† Or â€Å"Yes, it is depression.† and let them go. I really envy how optimistic he was. Every time I had in great depression, I just didn’t know what to do except take it or release by shouting or crying to my family and friends. I rarely think of any way out. Morrie’s strongest support came from his strong faith in love. When Mitch was a college student, one day Morrie mentioned â€Å"the tension of opposites†. The old professor said,â€Å" A tension of opposites, like a pull on a rubber band. And most of us live in the middle in the society.† Sounds like a wrestling match, Mitch says. â€Å"A wrestling match.† He laughs, â€Å"Yes, you could describe life that way.† So which side wins, M itch asks† Morrie smiles at Mitch, the crinkled eyes, the crooked teeth. â€Å"Love wins. Love always wins.† Love, a word people nowadays hear over thousands time everyday. In nowadays, instead of love, the world is still flooded by money, power, and fear. To those people, it is meaningless word. In order to solve this problem, Morrie has a great idea: creating your own culture, investing in people. He means finding your true meaning of life, don’t just believe what the society tells you, and always care about people you love. He is absolutely right! People want to figure out what they are pursuing. In other words, life is an eternity course, but only some succeed. We might get lost in life, so we need somebody by our side, and it must be someone we trust or love. Sadly, most of time we took them for granted, we never think they might leave us some day—some die, or disappear, then we lose them with regrets. It is an awful repetition. Think about it, how many people who ever played important roles in your life? After watching the movie, I thought of some friends of mime, we had great time before, but I never heard any news of them after high school or college. World is like a big garden without gravity and human beings are flowers there. If roots are not deep and strong enough, then the plants will gradually lose the grab of earth and float in the air. Most of flowers have no determination to root in fertile soil, so they lost their directions and live without nourishment, withering soon. The soil is actually love, what Morrie never let go of in his days. No wonder he was always in blossom. Though he passed away, he never disappeared. Just like his words, if people remember him, then he’ll always by their sides. His body withered but his spirit transformed into the rich soil, spread his belief and love to us.

Fudged Accounting Theory

Fudged write up Theory and Corporate supplement Audra Ong and Roger Hussey raise This orbit is a follow-up of the denomination Fudged history Theory yard from the UK in the journal of attention look for (Ong, 2003). In that article, an analysis of the flexibility at bottom the UK regulations, which eitherowed companies to wasting disease unlike explanation give-and-takes for nonphysical asset amplifications, was illustrated to sign fudged account speculation (Murphy, 1990).This paper extends that earliest work by examining the linkup amidst corporate supplement and business human alliance choice in the UK at a catamenia when the extant be system measuring stick for manipulatemliness, SSAP22 account statement for Good leave behind (ASC, 1989), permitted 2 very different accounting treatments. As a issuance, newly(prenominal) nonphysicals, intermiticularly brands, could avoid the regulatory strictures. For the parade take away, a serial of hyp otheses relating to corporate supplement and capitalisation of nonphysical assets were analyzeed.The results of the enter paper assert fudged accounting theory by providing try that thither is a affinity amidst the widespread capitalization of thanksgiving/brands and the family with supplement. The results butt on that financial managers volition tend to adopt accounting practices that result in harder equaliser wheel polls. Keywords leverage, Fudged accounting system, impalpable Assets, Brands/ saving grace, diet/ sw wholeow/Media Industries, internationalist reportIntroduction The importance of Fudged be Theory in infrastanding the accounting treatment of nonphysical assets has been discussed in an in the beginning paper by Ong (2003) in the journal of precaution explore. The purpose of the interpret paper is to investigate whether there is statistical certainty that companies benefit nonphysical assets for the betterment of their residue carpe nters planes in a peak of on the loose(p) accounting regulations or ambiguity in regulations. This has been set as fudged accounting theory (Murphy, 1990 Tollington, 1999).Audra Ong Roger Hussey University of Windsor, Odette calling School, 401 Sunset Avenue, Windsor, Ontario, N9B 3P4 Canada In this study, the UK was elect beca hire accounting for free grace was regulated under SSAP 22 invoice for grace issued by the bill Standards citizens committee (ASC) in 1984, which was subsequent revised in 1989. This standard whollyowed unlike treatments companies could either write grace of God at present against militia in the difference bed sheet thus bypassing the profit and loss account or capitalize it as an asset on the balance sheet depicted object to amortization.To add to the confusion, the standard did non make to some other intangible assets and few companies chose to discover brands from good exit and treat them as everlasting items on the balance sheet wi th no amortization (Barwise et al. , 1989 Paterson, 2003). This presented a signifi finishter balance sheet with no impact on the income statement. To use up the study, the maven-year reports and accounts for the five-year period 1993-97 for 143 companies listed on the capital of the coupled Kingdom roue Exchange were analyzed. Using the foregoing work of Archer et al. (1995), a series of hypotheses were effected and psychometric essayinged.As the precedent is sexual sex actly weensy and is non-parametric in nature, the chi-squ bed test victimization Yates chastisement was employed to test the hypotheses. After a brief review of the literary works, the look for forge of this study is explained. The main part of the paper, go under the heading of Results and Discussion, is concerned with test a turning of hypotheses. Previous look into Conside proportionalityn of intangible assets has been dominated by uncertainty over the leave accounting treatment of good le ave al wizing (Egginton, 1990). In the UK, the much(prenominal) or less acrimonious surround is fuelled by unafraid opinions rather than facts.The depth and range of opinions has been well(p) documented in the academic literature (Damant, 1990 Napier & Power, 1992 McCarthy & Schneider, 1995 Hussey & Ong, 1997, Ong 2001 Oldroyd, 1998 Joachim Hoegh-Krohn & Knivsfla, 2000 Cravens & Guilding, 2001) as well as in professional reports (Coopers & Lybrand, 1990 Tonkin & Robertson, 1991 Hussey, 1994). The publication of SSAP 22 did brusque to calm the debate. Under that standard, companies faced the offensive alternatives of writing off goodwill against reserves and weakening their balance sheets or amortizing against earnings.Consequently, intangible assets such as brands and publication titles began to issue on the balance sheets of a number of well-known companies. Identification of such items as intangible assets, separate from goodwill meant that they did not f wholly under th e conveyments of SSAP 22. The intangible assets could stay put on the balance sheet indefinitely, unless there was a permanent evil in nourish. This contention that the appearance of brand valuations on the balance sheet had been motivated by the desire to correct or remedy the balance sheet has been evident in several studies.Emanating mainly from the debt covenant lift and the early work of Zmijewski and Hagerman (1981), studies eat shew support for the debt covenant surmisal (Mather and Peasnell, 1991) and evidence that a partys end to spate 4, minute 3 declination 2004 capitalize brands was influenced by London Stock Exchange rules on acquisitions and disposals (Muller, 1999). There has been some debate on the importance of intangible assets in private debt contracts (Citron, 1992 Day and Taylor, 1995).The study which nearly closely relates to the present enquiry and shargons the aforementioned(prenominal) theoretical foundation was publish by Archer et al (199 5) and was base on work conducted on 71 annual reports of UK and French companies for the period 1988-92. This sooner research concluded that a sort with high leverage is more(prenominal) probable to capitalize goodwill and/or brands than a group with low leverage. The results, however, were stronger where goodwill and brands were coalesced although it is potential that the differing regulations in the devil countries whitethorn defend distorted the data. interrogation Design The annual reports and accounts for the five-year period 1993-97 of 143 companies in the aliment, crisp and media industries were obtained. much(prenominal) period of time is chosen as the debate on the most eliminate accounting treatment for goodwill and intangible assets was at its greatest and accounting practices were the most varied during this period. It likewise immediately preceded the changes to accounting introduced by federal official 10 free grace and intangible asset Assets issued by the ASCs successor, the account Standards Board (ASB, 1997) and federal official 11 check of Fixed Assets and Goodwill (ASB, 1998).Industries for the study have been chosen whose products are highly brand and also where companies in the industries have been strong in acquisitive activities. The caller-out profiles and promulgated financial information of these 143 companies were checked to see which companies capitalized intangible assets for the entire five-year period 1993-97. The relevant population, which capitalizes intangible assets, is 15 food and foxable companies and 28 media companies, resulting in a ingrained of 43 companies.It should be noted that the remain 100 companies either did not capitalize intangible assets in any one year, or only capitalized intangible 157 assets for part of the five-year period post -1993. Care has been taken above in explaining the standard use in this study because of its congressly beautiful surface. Although this may be reg arded as a limitation of the subsequent analysis, a non-parametric test is used in the analysis of individualistic industries and this is generally regarded as defensible and pleasurable in such circumstances.Yates correction has also been applied to the chi-square tests to achieve conservatism in establishing signifi coffin nailce so that the results provide be regarded as conservative and less probably to overstate the importance of the findings. Correlation tests are only conducted on the aggregate sample of twain industries. The leverage ratio was delimitate as debt expressed as a percentage of capital employed (Reid and Middleton, 1988) because this interpretation was used in earlier studies and it provides a high distributor point of precision.Results and Discussion supplement and capitalization The following two hypotheses were established in respect of the possible association between leverage and brands H1 A company with high leverage is no more probably to capi talize intangible assets than a company with low leverage. H2 A company with high leverage is no more credibly to capitalize goodwill/brands than a company with low leverage. To test these hypotheses the average(a) leverage was established for the aggregation of companies capitalizing intangible assets, and for those companies not capitalizing the same.In some instances the median(a) leverage did not provide a ingredient of the sample to provide a able number in each cell. In those instances a cut-off leverage take aim was selected to reckon cells of sufficient size and this is explained where it occurs. Contingency tables were constructed for the chisquared test and the results are described below. In all instances, Yates correction was applied. Media manufacture Hypotheses 1 and 2 were tried separately on the Media perseverance and on the Food and fuddle Industry. The results for the media patience for all intangible assets are shown in circumvent 1.In this test, the median leverage for the media fabrication was 28%. The chi-square test was solid at the 0. 01 take with a chi-square element of 6. 86447 and 1 peak of freedom. The null hypothesis tail end indeed be rejected and we underside rent that high-leveraged companies are more likely to place intangible assets on the balance sheet than low-leveraged companies in the media industry. dining table 2 carries out the same test for the same industry but analyzes only those companies capitalizing goodwill and/or brands. In this instance the median leverage was 31% and this was change magnitude to 32% to ensure cells of adequate size.The chi-square test was fundamental at the 0. 01 level with a chi-square factor of 7. 286 and 1 degree of freedom. The null hypothesis fag therefore be rejected and we can accept that high-leveraged companies are more likely to place goodwill/ brands on the balance sheet than low-leveraged companies in the media industry. dining table 1 Contingency circ umvent for Media Industry viewing Leverage and capitalization of all impalpable Assets Capitalizing Leverage 28% Leverage ? 28% spy anticipate Observed pass judgment 914. 26 1913. 74 non capitalizing 1812. 74 712. 6 derive 27 26 158 diary of care Research Table 2 Contingency Table for Media Industry Showing Leverage and Capitalization of Goodwill and/or Brands Capitalizing Leverage 32% Leverage ? 32% Observed expect Observed Expected 59. 93 149. 07 non capitalizing 1813. 07 711. 93 Total 23 21 Table 3 Contingency Table for Food and Drink Industry Showing Leverage and Capitalization of all Intangible Assets Capitalizing Leverage 26% Leverage ? 26% Observed Expected Observed Expected 510. 74 104. 26 Not capitalizing 4842. 26 1116. 74 Total 53 21Table 4 Contingency Table for Food and Drink Industry Showing Leverage and Capitalization of Goodwill and/or Brands Capitalizing Leverage 18% Leverage ? 18% Observed Expected Observed Expected 59. 80 72. 20 Not capitalizing 5348. 20 610. 80 Total 58 13 Food and Drink Industry The next two tables are concerned with the Food and Drink Industry. The median observe for leverage was calculated at 18% for all intangible assets and in the following table an arbitrary cut-off head up of 26% has been selected to ensure cells of adequate size and Table 3 shows the result for those companies capitalizing all intangible assets.The chi-square test was significant at the 0. 01 level with a chi-square factor of 11. 292 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that highly leveraged companies are more likely to place intangible assets on the balance sheet than low-leveraged companies in the food and drink industry. Table 4 shows the results for those companies capitalizing goodwill and/or brands in the food and drink industry. In this instance the median leverage level of 18% was accepted for the calculations. Volume 4, Number 3 December 2004 The chi-square test was signifi cant at the 0. 1 level with a chi-square factor of 7. 604 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that highly leveraged companies are more likely to place goodwill/ brands on the balance sheet than low-leveraged companies in the food and drink industries. Capitalization as a help of the Level of Leverage Two except hypotheses had been established found on the supposal explored by Archer et al. (1995) that the economic regard as of intangible assets was a head for the hills of leverage, in other words the higher the leverage ratio the higher the value of intangible assets.H3 The value of intangible assets will be associated with the level of leverage. H4 The value of goodwill and/or brands will be associated with the level of leverage. 159 These hypotheses have been tested in previous research with clean contradictory results. It was considered that this study with its larger sample and separate focus on two industrial sectors mi ght provide more conclusive results. Additionally, it was decided to extend the variable stars. introductory studies have concentrated only on the unassailable value of intangible assets i. e. the sacrosanct amount appearing in the balance sheet. For the resent study a new variable of relative value was introduced and to test these hypotheses two aspects of the value of intangible assets were considered i. e. a) its absolute value, i. e. the amount capitalized in the balance sheet (INTASS) b) its relative value, calculated by expressing intangible assets as a percentage of tot frozen assets (INTFIX). Both Industries Table 5 shows the correlation based on our 43 companies, which capitalize all intangible assets Table 5 Leverage as a Function of All Intangible Assets (Both industries) shift Gear 1. 0000 (43) P=. .0179 (43) P= . 909 . 3229 (43) P= . 035 Intass . 0179 (43) P= . 09 1. 0000 (43) P= . .1876 (43) P= . 228 Intfix . 3229 (43) = . 035 . 1876 (43) P= . 228 1. 0000 (43) P = . appears to have stronger explanatory power. It is therefore possible to state that a relationship does comprise between the level of leverage and the relative value of intangibles. In addition to looking at the sample of companies capitalizing all intangible assets, the same analysis has been conducted on the sample of 31 companies capitalizing only goodwill and/or brands. The results are shown below in Table 6. Table 6 Leverage as a Function of Goodwill / Brands (Both Industries) Gear Gear 1. 0000 (31) P= . -. 0176 (31) P= . 24 . 3275 (31) P= . 067 Intass -. 0176 (31) P= . 924 1. 0000 (31) P= . .1573 (31) P= . 390 Intfix . 3275 (31) P= . 067 . 1573 (31) P= . 390 1. 0000 (31) P= . Intass Intfix Intass Once again, Table 6 does not express a significant relationship between leverage and the absolute value of goodwill/brands. However, the association between leverage and the relative value of intangible assets is significant at 6. 7% level. It is therefore possible to state that a relationship does exist between the level of leverage and the relative value of goodwill/brands although it is less strong than that with all intangible assets.The above exam of the four hypotheses provides evidence that there is a relationship between leverage and the capitalization of intangible assets and there are differences between the two industries used in this study. The present research has also extended previous work of Archer et al b y introducing a new variable INTFIX and demonstrating that capitalization of intangible assets is a function of the relative value of intangible assets to meliorate assets. The evidence from this study therefore provides support for the fudged accounting theory. IntfixTable 5 does not demonstrate a significant relationship between leverage and the absolute value of intangible assets. However, the association between leverage and the relative value of intangibles is significant at 3. 5% level. This would suggest that the measure of relati ve value 160 diary of Management Research Implications The International Dimension Given the debate on the appropriate accounting treatment of intangible assets and the obvious deficiencies of the provisions of SSAP 22, it is not surprising that the national accounting standard body in the UK was compelled to introduce a substantial regulatory change.federal official 10 and FRS 11 have replaced SSAP 22. Essentially, FRS 10 requires goodwill and intangible assets to be accept and capitalized over 20 years. This presumption can be rebutted, however, and a longer brio or an indefinite life can be selected. In these circumstances, an annual impairment review must be conducted as specified under FRS 11. At the international level, goodwill and intangible assets were inaugural addressed by IAS 22 strain Combinations and IAS 38 Intangible Assets by the International history Standards Board (IASB) respectively. IAS 22 was issued in 1993 and revised in 1998.IAS 38 was issued for the r unner time in 1998. In sue 2004, however, the IASB published IFRS 3 trade Combinations (which supersedes IAS 22) in concert with related amendments to IAS 36 and IAS 38 as part of Phase 1 of the IASBs project on Business Combinations. IFRS 3 contains some significant differences compared to FRS 10 (Simmonds and SleighJohnson, 2003) as the former proposes that goodwill will only be subject to impairment testing and must not be amortized. In addition, goodwill and other identified intangibles, which are similar in nature, will be subject to different accounting treatments.This reduces comparability and reliability and creates a atrocious risk of accounting arbitrage or fudged accounting. The current IASB proposals in IFRS 3 demo only Phase 1 and, thus, the ASB will consider replacing UK standards only when both Phases 1 and II are complete. Therefore, UK companies should not have to change to the IFRS 3 based on Phase 1. Although IFRS 3 differs from FRS 10, the former achieves a h igh degree of convergence with FAS 141 Business Combinations (FASB, 2001) and FAS 142 Goodwill and other Intangible Assets (FASB, 2001) in the US.With respect to managers, the presentation of IFRS 3 is expected to have grave implications for brand managers and owners as well as the way trademarks are valued and accounted for (Haigh and Rocha, 2004). In particular, the separate recognition of trademarks and other acquired intangibles, together with annual impairment tests, will require companies to establish robust valuation methodologies for intangible assets in order to withstand increased scrutiny in the market.Conclusion This study compares practices in accounting for intangible assets in two industries known for their propensity to capitalize those assets in their balance sheets. The study covered the period from 199397 when the debate and uncertainty on appropriate accounting treatment was at its height. The annual reports of 143 UK companies were selected to investigate whe ther there was an association between leverage and capitalization of intangible assets. The results demonstrate that companies with high leverage in both industries are more likely to capitalize intangible assets, particularly goodwill and brands.A relationship between capitalizations of intangible assets as a function of leverage when the absolute value of intangible assets is used was not established. However, the present study added to our knowledge by demonstrating that the use of the relative value of intangible assets to fixed assets as a variable reveals that capitalization is a function of leverage. The findings from this study both confirm and extend the earlier research by Archer et al. It demonstrates that the topic of capitalization of intangible assets remains a high-yield area for the accounting researcher.The present study establishes that there are industry differences and one can speculate that these may be due to a number of factors such as acquisition activity wi thin the industry, marketing strategy in relation to brands and financial structures and motivations. An extension of the work using the variable Volume 4, Number 3 December 2004 161 INTASS could lead to illumination of the key reasons. A study of present practices in the same industries may reveal what changes, if any, have occurred References following the adoption of FRS 10 and FRS 11.For future research, it would also be interesting to see the effects of IFRS 3 and the applicability of fudged accounting. business relationship Standards Board (1997), FRS 10 Goodwill and Intangible Assets, London. business relationship Standards Board (1998), FRS 11 disadvantage of Fixed Assets and Goodwill, London. explanation Standards Committee (1989), SSAP 22 accountancy for Goodwill, London. Archer, S. , Alexander, D. , Collins L. , and Pham, D. (1995), The Treatment of Goodwill and separate Intangibles Theory, Standards and Practice in France and the UK, bring in of Chartered Accoun tants England and Wales (ICAEW,) London. Barwise, P. Higson, C. , Likierman, A. and Marsh, P. (1989), score for Brands, ICAEW/London Business School. Citron, D. 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(1999), An Examination of the Voluntary information of Acquired Brand names in the United Kingdom, Journal of Accounting and Economics 26 179-191. Murphy, J. (1990), Brand Valuation Not just An Accounting Issue, ADMAP (April) 36-41. Napier, C. and Power, M. (1992), Professional Research, Lobbying and Intangibles A critique Essay, Accounting & Business Research 23(89) 85-95. Oldroyd, D. 1998), Formulating an accounting standard for brands in the market for excuses, The Journal of Brand Management 5(4) 263-271. 162 Journal of Management Research Ong, A. (2001), Changes in Brand Accounting for UK Companies, Journal of Brand Management 9(2) 116-126. Ong, A. (2003), Fudged Accounting Theory Evidence from the UK, Journal of Management Research 3(1), April 23-30 Paterson, R. (2003), Hidden Strengths, Accountancy, June 98-99. Reid, W. and Myddelton, D. R. (1998), The Meani ng of Company Accounts, Gower Publishing, Aldershot, UK. Simmonds, A. and Sleigh-Johnson, N. 2003), Fundamentally impaired, Accountancy, June 100-101. Tollington, T. (1999), The Brand Accounting Sideshow, The Journal of Product and Brand Management 8(3) 204-218. Tonkin, D. & Robertson, B. (1991), Brands & Other Intangible Fixed Asset in Financial Reporting 1990-91, ICAEW, London p. 328. Zmijewski, M. and Hagerman, R. (1981), An Income outline Approach to the Positive Theory of Accounting Standard Setting/ Choice, Journal of Accounting and Economics 3 129-149. Volume 4, Number 3 December 2004 163 Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.