Wednesday, August 26, 2020

Auditing Hw Solutions

Section 1 SOLUTIONS FOR EXERCISES AND PROBLEMS 1. 47 Audit, Attestation, and Assurance Services Students may experience some trouble with this coordinating inquiry in light of the fact that the Special Committee on Assurance Services (SCAS) recorded numerous things that until now have been viewed as â€Å"attestation services† (some time before confirmation administrations were concocted). Accordingly, we accept that this inquiry is a decent vehicle for talking about the significant cover among validation and affirmation administrations. ? ? ? ? ? ? ? ? ? ? ? ? ? ? Land request contemplates: Assurance serviceBallot for entertainment pageant: Assurance administration Utility rates applications: Assurance administration Newspaper dissemination reviews: Assurance administration Third-party repayment amplification: Assurance administration Annual budgetary report to investors: Audit administration Rental property tasks survey: Assurance administration Examination of money related gauges and projections: Attestation administration Customer fulfillment overviews: Assurance administration Compliance with legally binding necessities: Attestation administration Benchmarking/best practices: Assurance serviceEvaluation of speculation the executives approaches: Assurance administration Information frameworks security audits: Assurance administration Productivity insights: Assurance administration ? ? Inside review vital survey: Assurance administration Financial explanations submitted to a bank advance official: Audit administration 1. 48 Controller as Auditor When Hughes Corporation recruited the CPA, she or he can never again be viewed as autonomous regarding the yearly review and, subsequently, can no longer play out a free review of the money related statements.It is genuine that the in-house CPA can play out every procedural examination that would be expected of an autonomous review; in any case, it is incredibly improbable that the CPA could move the certainty of clients of fiscal summaries outside the organization. Since she or he is not, at this point autonomous of the organization, the CPA can't alter the impression of possible irreconcilable circumstance that makes interest for the free review. As an issue of morals governs, this CPA would be precluded from marking the standard unfit bear witness to opinion.Moreover, if Hughes were an open organization, under Sarbanes-Oxley, it would be confined from employing one of its evaluators into a senior bookkeeping position for an entire year under Section 206 of the law. 1. 49 ASB Assertions PCAOB Assertion Corresponding ASB attestation Nature of affirmation Existence or Occurrence Existence Occurrence Balance Transactions Disclosures Rights and Obligations Rights and Obligations Balances Disclosures Completeness Transactions Balances Disclosures Cutoff Valuation and Allocation Accuracy Transactions Disclosures Valuation Balances DisclosuresPresentation and Disclosure Classification Transac tions Disclosures Understandability Disclosures 1. 51 Auditor as Guarantor. Plunder Starkin gives off an impression of being ignorant on the accompanying focuses: Inform your neighbor that Dodge the board is basically liable for setting up the fiscal summaries and settling on the proper bookkeeping standards. The evaluators didn't set up the Dodge Corporation budget summary. An inadequate supposition doesn't imply that a venture is protected. Or maybe, it just implies that the budget summaries are liberated from material misstatement.Tell your neighbor that the fiscal reports are a verifiable record of the business’ execution. The estimation of Loot’s venture relies upon future occasions, including the numerous variables that influence advertise costs. Therefore, the budget summaries are only one snippet of data that ought to be broke down. Disclose to Loot that the inadequate supposition implies just that the announcements fit in with the fitting revealing structure ( e. g. , GAAP) and that the fiscal summaries are liberated from material misquote. 1. 52 Identification of Audits and Auditors The reactions to this coordinating kind of inquiry are ambiguous.The commitment models are genuine instances of outer, inside, and administrative review circumstances. You may call attention to understudies that the qualifications among consistence, economy and proficiency, and program results reviews are not in every case clear. The â€Å"solution† is appeared in the accompanying lattice structure, giving some commitment numbers in a few cells. The necessary timetable follows. Kind of Audit Engagement Financial Statement Auditor Independent CPA Internal reviewer Governmental (GAO) inspector IRS evaluator Bank analyst 5 7 2, 10 6, 8 4, 8 1, 3 1, 3, 9 Compliance Economy and Efficiency Program ResultsType of Audit 1. Restrictive school’s preparing costs Advertising organization budget reports Dept. of Defense dispatch vehicle Municipal administrat ions Tax covers Test pilot announcing Bank dissolvability Economy and productivity or program results Financial proclamation Economy and effectiveness or program results Economy and proficiency Compliance Type of Auditor Governmental (GAO) inspectors Independent CPAs Governmental (GAO) reviewers Internal evaluators IRS evaluators Internal reviewers Bank analysts 2. 3. 4. 5. 6. 7. 8.Materials assessment by producer States’ detailing compound use information Sports complex conjecture Compliance or Economy and Efficiency Program objective Internal inspectors 9. Administrative (GAO) examiners Independent CPAs 10. Fiscal report 1. 53 Financial Assertions and Audit Objectives The targets for the review of Spillane’s protections speculations at December 31 are to get proof about the affirmations certain in the budgetary introduction, explicitly: 1. Presence. Get proof that the protections are true blue and considered by Spillane or a mindful caretaker. Occurrence.Obtain proof that the advance exchange and protections buy exchanges really occurred during the year under review. 2. Fulfillment. Acquire proof that all the protections buy exchanges were recorded. 3. Rights. Acquire proof that Spillane claimed the protections. Commitment. Get proof that $500,000 is the sum really owed on the advance. 4. Valuation. Get proof of the expense and market estimation of the protections held at December 31. Choose whether any compose downs to advertise are required by the suitable detailing system. 5. Introduction and disclosure.Obtain proof of the submitted idea of the advantages, which should mean they ought to be in a noncurrent order like the advance. Get proof that limitations on the utilization of the benefits are uncovered completely and concur with the credit archives. Section 2. 54 Independence a. Freedom in actuality identifies with the auditors’ â€Å"state of mind† and mirrors a fair-minded and unbiased point of view as for the budget summar ies and other data they review. Freedom in appearance identifies with others’ (especially budget summary users’) impression of the auditors’ independence.The two general sorts of connections that bargain auditors’ autonomy are money related connections (possessing portions of stock or having a remarkable credit to or from a customer) and administrative connections (acting in a dynamic limit in the interest of a customer or giving guidance on frameworks or data that will be reviewed). (1) Although examiners may even now be autonomous in actuality as for the review of the customer, the huge incomes coming about because of these administrations make a money related premium that numerous clients would see as troubling.For model, think about how conceivable it is that customers may utilize the incomes from these administrations as a haggling apparatus with inspectors if an issue emerges during the review commitment. At present, no forbiddances exist on the deg ree of counseling administrations or incomes other than the restriction of particular kinds of administrations and the necessary endorsement of nonaudit benefits by the client’s review advisory group. This would obviously represent a trade off to auditors’ freedom and would not be allowed under current guidelines.The issues for this situation are (1) the way that the examiner is straightforwardly associated with the commitment and (2) the official level position involved by their life partner with a customer. This acquaints a comparable issue with (2) however would be more averse to bargain the auditors’ autonomy. The significant contrasts in this situation are (1) the reviewer isn't legitimately associated with the commitment, (2) the degree of position held by the auditor’s relative isn't at the official level, and (3) the connection between the examiner and other individual isn't as close.Professional gauges would likely not infer that this circumstanc e would bargain the auditor’s freedom. This speaks to a direct money related enthusiasm for a customer. The issue is whether the way that the staff part isn't a piece of the commitment group bargains her freedom. Proficient rules would not infer that this circumstance bargains the autonomy of the staff part, however numerous organizations have embraced the act of not allowing any of their expert staff to hold budgetary interests in their review customers. . c. (2) (3) (4) 2. 57 Performance Principle: Evidence a. Adequacy alludes to the measure of proof, which is the quantity of exchanges or segments of a record parity of class of exchanges inspected by the review group. As it identifies with proof, the term suitable alludes to the nature of proof. Propriety is influenced by the data the proof gives to the review group (pertinence) just as the degree to which the review group can confide in the proof (reliability).Relevance alludes to the idea of data gave by the review proof (the affirmation or statements bolstered by the proof). Unwavering quality alludes to the degree of trust the review group can put in the proof. Importance and unwavering quality both influence the fittingness of review proof; as the significance and dependability of e

Saturday, August 22, 2020

Cigarettes And Their Destruction Of The Brain :: essays research papers fc

Cigarettes and Their Destruction of the Brain      Smokers for the most part feel increasingly good after that particularly significant first cigarette of the day. Inside only a couple of moments of "lighting up," smoking enacts mind-adjusting changes. Smokers are very much aware of the drawn out dangers of their propensity, for example, lung malignant growth, coronary illness, emphysema, and other lethal sicknesses. In any case, smokers are pulled in by the quick impacts of smoking: "a energizer that causes them appear to feel progressively caution, composed and ready to concentrate on work." Smoking be that as it may, doesn't generally have these impacts; what the smoker sees is a fantasy. Nicotine starts to follow up on synapses inside ten seconds of inward breath, fitting into "keyholes" on the outside of the cerebrum; the equivalent "keyholes" as acetylcholine(an significant synapse), and imitating epinephrine and norepinephrine, giving the smoker a surge, or incitement. Inside 30 minutes, smokers feel their vitality start to decrease, as the ingested nicotine is diminished. This procedure proceeds, as the smoker's consideration turns out to be progressively centered around cigarettes. Nicotine causes smokers' synapses to develop more nicotinic receptors than ordinary; in this manner, the cerebrum may work regularly regardless of the unpredictable measure of acetylcholine-like substance following up on it. The cerebrum is reshaped: the smoker feels typical with nicotine in his framework, and irregular without it. A progression of tests were led on nonsmokers, "active" smokers, and "deprived" smokers. The "active" smokers were given a cigarette before each test, while the "deprived" smokers were not permitted cigarettes before tests.      The tests began basically, and afterward moved towards increasingly complex issues. In the principal test, subjects sat before a PC screen and squeezed the space bar when an objective letter, among 96, was perceived: smokers, denied smokers, and nonsmokers, performed similarly well. The following test included filtering groupings of 20 indistinguishable letters and as one of the letters was changed into an alternate one, reacting with the space bar. Nonsmokers reacted quickest, and dynamic smokers were quicker than the individuals who were denied from smoking. In the third test, subjects were required to remember a succession of letters or numbers, and to react when they watched the arrangement among flashed groupings on the screen. The motivation behind this investigation was to test transient memory: nonsmokers again positioned most noteworthy, be that as it may, denied smokers vanquished the dynamic smokers. Subjects were required to peruse an entry and afterward answer inquiries regarding it in the fourth test. "Nonsmokers recalled 19 percent a greater amount of the most significant data than dynamic smokers, and denied smokers bested their partners who had smoked a cigarette not long before testing. Dynamic smokers tended not exclusively to have more unfortunate recollections yet in addition experienced difficulty

Friday, August 14, 2020

Language Assessment Project Example

Language Assessment Project Example Language Assessment Project â€" Essay Example > The language Assessment Project RevisitedTeaching and testing: Most of the language teachers have little trust to both the tests and testers probably because they think that most of the types of language testing are usually of poor quality. They always harbor harmful effects on both learning and teaching respectively and fails short of accurately gauging their intended purpose. Backwash is known as the process of the effects of testing on teaching and learning. This process can either be beneficial or harmful. A good language test is very necessary and equally important judgment tool for the performance of the language learning student. Most often, language learning and testing are administered in the scenarios where is English is practiced, applied or used as second language (Read, 2000, p. 66). Grammar test are advisable to be administered by the writer in areas where English is used as a second language purposely to make it more original and real. In our case of in this paper, we are going to discuss English as second language in Saudi Arabian population learning English. We are going to investigate the English as a second language in the Saudi Arabian Background. The Handbook for the Teaching Staff, Test Takers and Users: Handbooks care written with different contents depending on the audience, and they are expected to contain the following contents: The test rationaleComplete sample tests as the sample contentsThe development and validation methods of the testsExplanations of how the tests scores are to be interpretedTest descriptions i. e. specifications version. Materials for training i. e. for raters and interviewers. Test administration training. The Testing ContextA design test was designed for the Saudi Arabia students in general since Saudi Arabia as a country speaks English as a second language. The assessment was carried out on what they had learnt on the grammar language thought their semester studies. The target groups were the students in their elementary level of educations of the ages between 14 â€" 16 years old and whose English aptitude level was transitional. The students who were selected for our study ranged on the same age group and had the same proficiency and skills in English. Examples of what the Saudi Arabia students learnt in grammar lessons and that were looked into included nouns, pronouns and verbs. We also based and conducted our achievement test on the Saudi Arabia first year students taking their grammar lessons as part of their syllabus. The details of these tests were broadly broken down on Appendix A. The students who normally take English as a second language always have a burning desire to learn more. The achievement tests in Saudi Arabia secondary schools platform are always of high stakes and the achievement motivation notwithstanding. And therefore this makes the achievement test a priority in the Saudi Arabian schools. The good results achieved from the scores of achievements tests did determined the promotions of the students to another level in their education, and so it was upon them to perform better on the design tests. The Test Features

Sunday, May 24, 2020

Effects Of The Fitbit Fitness Band Essay - 965 Words

In her blog post â€Å"It Happened to Me: My Fitbit Reignited My Eating Disorder†, Martin (2015) discussed how the features of a fitness band led to an eating disorder relapse. Eating disorders are characterized by pervasive fear of gaining weight and altered perception of body image (American Psychiatric Association, 2013). Eating disorders may also be associated with restrictive eating and compensatory behaviors (American Psychiatric Association, 2013). Martin (2015) argued that the conditioning effects of the Fitbit fitness band had a negative impact on her life and that other individuals with similar symptoms may be harmed but using the devices. In the current paper, the present author will provide a summary of the content as well as a personal reflection and reaction to the blog post. Martin (2015) described the Fitbit as a helpful tool when she first started to use it. The fitness band recorded daily activity, sleeping patterns, and set daily goals. Although Martin (2015) initially considered the device a positive addition to her life, she stated that it took less than a week for her to become addicted to the Fitbit. Her history of eating disorders throughout high school and college made her susceptible to the return of several symptoms, including: an intense fear of gaining weight; obsessive calorie counting; feeling guilty after eating; and compensatory behaviors such as purging, excessive exercise, and restricting calorie intake (Martin, 2015). Martin (2015) arguedShow MoreRelatedAccelerometer Accuracy : Assessing Energy Expenditure1095 Words   |  5 Pages As part of this study, accelerometers will be used to determine the energy expenditure that is occurring during the body weight resistance training intervention. Accelerometers such as the Nike Fuelband, Fitbit monitors, and Jawbone monitors are becoming increasingly popular in the fitness industry. It is important to determine whether or not these accelerometers are measuring exactly what they are claiming to measure in a correct manner. It is also important for consumers and for professionalRead MoreSony Challenge5425 Words   |  22 Pagesthat we include a Sony SWR10 fitness smart band in the PS4 box, launch a marketing campaign before Christmas and on Boxing Day in Australia the console plus smart band will go on sale together with a game from EA games. Then we introduce the 100-summer days challenge. This is the core of our project, we will offer rewards to people who use their smart band in healthy activities, and based on walking distances or calories burnt that will be recorded in the smart band, and after implementing the softwareRead MoreAn Era Of Mass Digitization1611 Words   |  7 PagesIn an era of mass digitization, the consumer health technology market has skyrocketed and continues to rapidly grow. According to a study by the Consumer Electronics Association (CEA), 75 percent of all online consumers say they own some form of a fitness technology product (mHealth News). In addition, 95 million Americans currently use their phone for health-related uses (The Atlantic), and by 2018, the overall number of wearable devise shipped to consumers is expected to reach 130 million (HuffingtonRead MoreHealth Case Study927 Words   |  4 Pagesfax machines, phones, etc. The client’s religion is Christian. Being a Christian is very important to the client. He goes to church with his family every Sunday afternoon and a bible study every Wednesday. The client also plays bass for the church band. He has a very close relationship with God. Nursing Diagnosis Outcomes The NANDA nursing diagnosis that the client is associated with is Readiness for Enhanced Nutrition. Based on this diagnosis, these are the two appropriate outcomes. PatientRead MoreMarketing Plan For Target Corporation Essay1652 Words   |  7 Pagesclean, spacious and guest-friendly stores. Having worked for target in the past, I have found this company to always keep their guests and team members in their top priority. In 2015, Target Corporation set goals for the future CSR which are making fitness and wellness a way of life for guest and team members and communities, pursuing sustainability for products and business operations, promote a more inclusive society and engaging with their communities. Every year Target makes a set of goals to be

Wednesday, May 13, 2020

Principles and Practices of Management - 2971 Words

Chapter 9: Human Resources and Diversity Assignment NOTE: Fill in all answers in RED font Activity 1 Directions: Answer the following discussion questions Answers to Discussion Questions 1. Which selection criteria (personal interview, employment test, assessment center) do you think would be most valuable for predicting effective job performance for a manager in a record company? For one of your college professors? For a manager at a coffee shop such as Starbucks? Discuss. For a manager of a record company I would give them an employment test. It is critical for the manager of a record company to be sufficient in the area that he is managing. He/she should be able to operate at all levels of the business to be able to oversee†¦show more content†¦The Employee will be responsible to provide safeguards to protect all of the employer’s documents from disclosure and damages. Compensation and benefits: Employees’ pay, leave, and travel will be based on the employees primary business location. The Employees time and attendance will be recorded as executing official tasks at the primary business location. Leave requests must be submitted to Employer two weeks in advance unless an emergency occurs and must be approved prior. Overtime will be properly compensated in accordance with all applicable laws. Performance Measures: Supervisors will coordinate meetings to review any tasks as necessary. Performance will be measured on all normal benchmarks that are established from past performance. Training: The employee will conduct on-line training assignments as well as a short time period of on the job training with an experienced CO-worker to get a feel for the position. Once the trainer feels the employee is capable of assuming his/her duties they will begin their telecommuting position. The Employee will be paid at their full rate during their OJT period. Grounds for Dismissal: If the employee does not meet all the standards on their performance review this agreement will become void. The employee will either return to his/her work facility or will forfeit their position with theirShow MoreRelatedPrinciples and Practices of Management1560 Words   |  7 PagesPrinciples and Practices of Management Subject Code – B-101 Section A: Objective Type Q1. A plan is a trap laid to capture the ___________ a) Future Q2. It is the function of employing suitable person for the enterprise: b) Staffing Q3. ______________ means â€Å"group of activities employee into departments†: (d) Departmentation Q4. This theory states that authority is the power that is accepted by others. a) Acceptance theory Q5. It means dispersal of decision makingRead MorePrinciples and Practices of Management6031 Words   |  25 PagesPRINCIPLES AND PRACICE OF MANAGEMENT( Unit-1) MANAGEMENT Management makes remarkable differences between the companies regarding their performance in term of productivity , products, sales, profitability, service to the customer, employee welfare etc. Management plays a vital role in deciding the destiny of business as well as non-business organisations. Concept Of Management- Read MorePrinciples Practices of Management1333 Words   |  6 PagesExamination Paper Semester I: Principles and Practice of Management IIBM Institute of Business Management IIBM Institute of Business Management Semester-1 Examination Paper MM.100 Principles and Practice of Management Section A: Objective Type (30 marks)  · This section consists of Multiple Choices Short Notes type Questions.  · Answer all the Questions.  · Part one carries 1 mark each Part two carries 5 marks each. Part one: Multiple Choices: 1. A plan is a trap laid to capture the ________Read MorePrinciples and Practices of Management1349 Words   |  6 PagesExamination Paper of Principles and Practices of Management 1 IIBM of Business Management IIBM Institute of Business Management Examination Paper MM.100 Principles and Practices of Management Subject Code-B101 Section A: Objective Type Short Questions (30 marks) ï‚ · This section consists of multiples choice and short notes type questions ï€   ï€   ï‚ · Part one carries 1 mark each part two carries 5 marks each. ï€   ï‚ · Attempt all questions ï€   Part One Multiple Choices: 1. A plan is a trap laid toRead MorePrinciple Practice of Management1608 Words   |  7 PagesPRINCIPLE amp; PRACTICE OF MANAGEMENT International Case : Carrefour — Which Way to Go? How should Mr. Durant assess the opportunities in various countries around the world? Mr.  Durant,  the  new  CEO  since  2005,  embarked  on the new strategy by offering 15percent new products in its hypermarkets and 10 percent in its supermarkets. Moreover, he wants to employ more staff, extend the operating hours in certain hypermarkets, cutting prices, trying small stores, and pushing down decision making. MrRead MorePrinciple Practice of Management1622 Words   |  7 PagesPRINCIPLE amp; PRACTICE OF MANAGEMENT International Case : Carrefour — Which Way to Go? How should Mr. Durant assess the opportunities in various countries around the world? Mr.  Durant,  the  new  CEO  since  2005,  embarked  on the new strategy by offering 15percent new products in its hypermarkets and 10 percent in its supermarkets. Moreover, he wants to employ more staff, extend the operating hours in certain hypermarkets, cutting prices, trying small stores, and pushing down decision making. Mr. DurantRead MorePrinciples Practice of Management2003 Words   |  9 Pagesï » ¿Examination Paper Principles and Practice of Management Section A: Objective Type (30 marks) Part one: Multiple Choices: 1. A plan is a trap laid to capture the ________. Ans.: A) Future 2. It is the function of employing suitable person for the enterprise Ans.: B) Staffing 3. ___________ means â€Å" group of activities employees into departments† Ans.: D) Departmentation 4. This theory states that authority is the power that is accepted by others Ans.: A) Acceptance theory Read MorePrinciples and Practices of Management1800 Words   |  8 PagesPrinciples and Practices of Management Assignment A Marks 15 Answer all questions. 1. What were the Hawthorne studies? What effect did they have on the Management practices? 2. What steps can an organisation take to increase the motivational force for high levels of performance? 3. Explain briefly various Management Functions. What is the basis for saying that planning is the most crucial management function? Discuss. 4. Explain the MBO Process. 5. Elucidate the relationship betweenRead MoreManagement Principles and Practice7126 Words   |  29 PagesTable of Contents * The meaning of Management * Management Functions and Process * Management Approaches * Motivation Theory * The Meaning of Management Management may be defined in many different ways: â€Å"Management is the development of people and not the direction of things† - Lawrence A Appley â€Å"Management is defined as the process by which a co- operative group directs action towards common goals† - Joseph Massie â€Å"Management is a distinct process consisting of planningRead MorePrinciples and Practice of Management2867 Words   |  12 Pagesworkplace. They are expected to bend their will to rules and regulations. Witnessing the difference between the two cultures the young workers, naturally, began to oppose the regulatory mechanism devised by top management. The pent-up feelings of frustration and resentment against management, like a gathering storm, have resulted in volcanic eruptions leading to violent arguments between young workers and foremen on the shop-floor. In the process production has suffered, both quantitatively and qualitatively

Wednesday, May 6, 2020

The Secret Circle The Hunt Chapter 22 Free Essays

Later that night, after the mourners had gone home, the Circle convened in Diana’s living room. They sat motionless, leaning on one another, staring into space as if waiting for something none of them could name. They listened to the sound of the driving rain on the roof and the savage gusts of wind buffeting the bay window. We will write a custom essay sample on The Secret Circle: The Hunt Chapter 22 or any similar topic only for you Order Now Outside, the night sky had turned pink in the storm: Suzan’s favorite color. Nobody knew what to say, and there was much not being said. Those unspoken words hung in the air like ghosts in their midst: that it could have been any one of them who’d been killed. That if Cassie hadn’t shown up, they’d all have witch-hunter death symbols glowing on their foreheads. It was a strange mind-set, to be both grieving for the death of their friend while also giving thanks that they’d been spared. Faye sat hugging her knees to her chest on the end of the couch, separate from the others. Her eyes were blank and drooping with exhaustion. Cassie understood it would be a long time before Faye was acting like herself again, and even then, she might never be the same. Diana took a deep breath and looked at the group. â€Å"One of our own is dead,† she said. â€Å"The Circle has been broken.† Her Book of Shadows was at her side. She picked it up and brought it into her lap. â€Å"I don’t want to talk about this any more than you do, but we have to find out what happens now that our Circle is incomplete.† â€Å"It means we’re weak again,† Deborah said. â€Å"Like we were before we initiated Cassie, before we were whole.† Melanie nodded. â€Å"This is the worst time for us to have an unbound Circle, with the combined threat of the hunters and Scarlett. I don’t mean to sound cold, but we need to initiate someone in Suzan’s place as soon as possible.† Laurel’s eyes welled up with tears. Cassie couldn’t blame her. She could hardly stand to think about these technicalities either. She wanted to go home, take a hot bath, and bury her head in her mother’s shoulder. But she had to stand by her friends – she had to try to help in whatever way she could. Cassie offered the Circle the only information she knew. â€Å"Scarlett said whoever dies in a bound Circle has to be replaced by someone of their own bloodline. Whoever’s next in their family lineage. So we’re not going to have much say in the matter of who fills Suzan’s place.† â€Å"Right,† Adam said, responding to Cassie. â€Å"But Suzan had no siblings or other family that we know about. So what happens now?† â€Å"Maybe it becomes a wild card,† Nick suggested. â€Å"And we get to choose whoever we want.† â€Å"I wish that were the case, but I’d be shocked if it were that simple.† Diana flipped through her Book of Shadows, searching for something. Within a few seconds she found the page she was looking for. â€Å"This is a family tree spell,† she said, holding the book up for all to see and then setting it back down on her lap. â€Å"It could help us fill in any blanks in Suzan’s ancestry.† Adam read the spell over Diana’s shoulder. â€Å"It can definitely tell us who would be next in line. If there is anyone.† â€Å"I’m pretty sure Suzan’s bloodline ended with her,† Deborah said. â€Å"She was the only child of two only children, wasn’t she?† â€Å"We can’t be too sure.† Adam looked up from the book. â€Å"Suzan’s family was notoriously tight-lipped. Her father refused to talk about the past with her at all. I think checking her family tree is worth a try.† Diana read over the detailed instructions. â€Å"It seems simple enough. All we need is some canvas paper and †¦Ã¢â‚¬  Her voice trailed off. â€Å"What?† Sean asked, sounding like he sensed the worst. â€Å"We need something of Suzan’s,† Diana said quietly. â€Å"Something containing DNA. Like her blood.† The room fell silent. Awful visions of Suzan’s body buried tightly beneath the cold ground rushed through Cassie’s mind. â€Å"There’s no way,† she said. â€Å"Forget it.† But Laurel quickly got up and ran into the other room. She returned carrying Suzan’s soft leather purse. â€Å"I brought this so we could perform a deep peace ritual tonight. As a memorial with some of her favorite things.† Laurel opened the purse so they could all view its contents. It was a mishmash of makeup, bubble gum, and crumpled up Twinkie wrappers. Cassie felt a lump form in her throat. There was something sacrilegious about going through a deceased person’s personal items. The purse even smelled like Suzan. â€Å"I don’t think you’re going to find any blood in there,† Cassie said. â€Å"At least I hope you don’t.† â€Å"That’s not what I’m looking for.† Laurel lifted Suzan’s hairbrush out from the bottom of the purse. She pulled a few tangled strands of Suzan’s strawberry-blond hair out of its bristles. â€Å"There’s your DNA,† she said to Diana. â€Å"It’ll work the same as a blood sample.† â€Å"Laurel, you’re a genius.† Diana bolted to her desk drawer to retrieve a canvas art pad. She flipped through the pad, past a number of charcoal drawings and acrylic paintings, until she found a blank page. She tore it out carefully and brought it back to the group. Then she continued reading from her Book of Shadows. â€Å"We’ll still need ink,† Diana said. â€Å"But it has to come from something Suzan had direct contact with. Is there a pen inside her purse? If she used it recently it might still contain some of her energy.† Laurel dug through the bag, but she couldn’t find a pen. â€Å"No luck,† she said. â€Å"But this might work.† She offered Diana a bottle of Suzan’s nail polish. It was the same color she’d painted her nails earlier that week – sparkle-flecked magenta. Diana took the bottle from Laurel and uncapped it. â€Å"She definitely had contact with this.† Cassie and the others gathered around Diana, forming a circle, as she prepared the spell. She placed the canvas flat on the floor and scattered Suzan’s hair on it, as her Book of Shadows instructed. Then she trickled a few drops of the nail polish on the center of the page and said: Reveal to us Suzan’s family tree. And who our new Circle member will be. Immediately, pinkish purple lines soaked into the veins of the paper like blood. Up from the bottom of the page, a tree began to draw itself in watery magenta strokes. It was thick at its base and grew upward and out in long stalks, spreading across the entire canvas. Branches formed and then names attached to each branch. â€Å"It’s working,† Diana said. â€Å"I don’t believe it.† Cassie watched each generation of Suzan’s family grow from the tree like blossoming fruit. The first names to appear dated back three hundred years, which meant Suzan’s ancestors must have been among New Salem’s founding families. The tree grew fast through the decades and seemed to be picking up speed as it neared the present. By the time Suzan’s parents’ names appeared, almost every inch of paper had been inked over in fine print. â€Å"Linda Forsythe,† Laurel said. â€Å"That was Suzan’s mother who passed away in the storm. We would have known her as Linda Whittier.† â€Å"Forsythe?† Cassie said aloud, but nobody heard her. She hadn’t remembered until now that the surname Whittier came from Suzan’s father’s side. She hadn’t given any thought at all to Suzan’s mother’s bloodline. â€Å"Forsythe?† Cassie said again. Her stomach twisted at the sight of it. â€Å"That was Suzan’s mother’s maiden name?† But no one responded. Everyone was too focused on the next line being drawn to the tree. Linda Forsythe’s name connected to her husband’s and then branched out to form Suzan’s name. But then another branch formed from Linda Forsythe’s name: Laura Forsythe. â€Å"Who’s that?† Melanie asked. â€Å"It looks like Suzan’s mother had a sibling we didn’t know about. A sister. Forsythe †¦Ã¢â‚¬  Diana said, turning to Cassie, her face pale. â€Å"Hold on. Isn’t that – â€Å" The final name on the tree brought Diana to a deathly silence. It branched downward from Laura Forsythe’s name and glowed in bright magenta: Scarlett Forsythe. â€Å"No,† Cassie said. But she watched in horror as one final deep red line connected Suzan’s name to Scarlett’s. â€Å"This can’t be right,† she said. â€Å"Suzan and Scarlett can’t be related.† â€Å"Suzan and Scarlett were cousins?† Adam said. â€Å"Does this mean what I think it means?† Laurel asked. Cassie broke into a cold sweat. So that was the name of Scarlett’s mother. Laura Forsythe. The woman who’d sparred with Cassie’s own mother over Black John’s affections. She had run away from New Salem, Cassie knew that. Her mother said she’d disappeared, never to be heard from again. But here she was now, long after she’d died, appearing once more as a crucial element to both the past and the future. â€Å"Suzan definitely had no idea she had an aunt,† Melanie said. â€Å"And Scarlett must not have known either. Or else she would have gone after Suzan the same way she went after Cassie for her spot in the Circle.† Diana picked up the canvas and stared at Scarlett’s name. â€Å"And now she’s gotten it anyway. She’s our new member, whether we like it or not.† â€Å"Unless we don’t initiate her,† Cassie said. How to cite The Secret Circle: The Hunt Chapter 22, Essay examples

Sunday, May 3, 2020

Strategic Place Branding Methodologies and Theory

Question: Discuss about the Strategic Place Branding Methodologies and Theory. Answer: Introduction The report focuses on developing marketing objectives and marketing plan for the development of tourism in Shrewsbury, a quintessentially English town located on the border region of Wales and England. It can be said that Shrewsbury is one of the finest medieval towns of England. The marketing plan will focus on the 4Ps of marketing along with the budgets required for developing the marketing plan for the promotion of Shrewsbury. Marketing Objectives Marketing objectives of Shrewsbury will incorporate many goals. The objectives of the marketing plan will be described in the form of SMART objectives. Specific: The tourists demand will be highlighted in the marketing plan of promotion of tourism of the place. Apart from that, the demographic features of the target market of the tourism of Shrewsbury will also be explained in the marketing campaign or the marketing strategy. Measurable: Increase in the number of tourists for Shrewsbury up to 50 million tourists in the year of 2017. The marketing strategy must incorporate the features of the place as well as to the visitors demand within the mentioned budget (Dolnicar and Ring 2014). Attainable: The marketing plan will highlight the characteristics of the place in the promotional campaign within the budget of 100,000. It can be said that within this budget the marketing campaign will be successful in accomplishing the goals (Resnick et al. 2016). Realistic: The objectives are realistic in nature, as they will be accomplished within stipulated time and within budget. Time bound: A specific time frame of 8 months is to be determined for the successful campaigning of the marketing strategies. Apart from that, the tourism department of England will keep in track of the different aspects of the marketing strategies proposed for attracting more tourists. Marketing Plan Marketing plan for Shrewsbury include the target market, segmenting and positioning of the place not only in England but also across the world. The target market of the marketing plan includes tourists like discoverers, traditional, cosmopolitans, potterers and sightseers. Product In this context, the product is the place itself i.e. Shrewsbury. The three levels of the product in this context are divided into three groups such as core product, actual product and augmented product. In this perspective, the core product is the food drink available, shopping areas, places to visit, rich culture, medieval essence, eating outs, art, historic sites, etc. The actual product is the place itself (McCabe 2014). Augmented services are the facilities available in the tourist places for the visitors. The services offered to the tourists will bring money to the tourism sector. The unique feature of the place will be the point of differentiation from the other adjacent places present in England and Wales. The visitors will differentiate the place by its special characteristics. The target customers will definitely be attracted to the place and the features available in the place (Mii? and Podnar 2016). Price Value based pricing will be used for the service available in Shrewsbury. Apart from that, the additional features of accommodations, eat out, shopping, premium pricing can be used, as they will be selling the unique flavours of the place. It will help government in earning revenue from the place. Place To reach Shrewsbury, transportation will be available within the reach of the visitors at right time. The interval of the transportation would be of less time. The promotion of the place will not limit within England. It would attract the visitors from different parts of the world (Wearing and Schweinsberg 2016). Promotion The communication channel uses by the tourism of Shrewsbury is both traditional media and digital media. The promotional campaign will be using integrated marketing communications like advertising, direct mail, social media channels, etc. The digital media used by the tourism department are Facebook, YouTube, Instagram, Google Plus, etc. The traditional media of banners, print advertisements, television, and radio jingles etc (Hall 2014). The budget is mentioned below. Cost of television advertisement- 70,000 Cost of newspaper advertisement- 30,000 Average cost of a national magazine advertisement- $250,000 per ad Cost of video podcasting in YouTube - $50 per click Cost of radio advertisement- 250 to 2000 depending on the time and stations for a week. Cost of banner advertisement- 10,000 per banner for a month (Dolnicar and Ring 2014) Conclusion It can be said that earlier there are many marketing campaigns had been formulated for the promotion of tourism at Shrewsbury. However, they were not successful in terms of accomplishing their goals. In this study, the new marketing plan will definitely promote the tourism of the place that will actually contribute a lot to the economic development of the country. The major reasons of visiting the place i.e. shopping, food culture and sightseeing are highlighted in the marketing plan. References Dolnicar, S. and Ring, A., 2014. Tourism marketing research: Past, present and future.Annals of Tourism Research,47, pp.31-47. Hall, C.M., 2014.Tourism and social marketing. Routledge. McCabe, S. ed., 2014.The Routledge handbook of tourism marketing. Routledge. Mii?, K.U. and Podnar, K., 2016. Steps toward a City Marketing Mix and Its Perception Measurement.Strategic Place Branding Methodologies and Theory for Tourist Attraction, p.67. Resnick, S.M., Cheng, R., Simpson, M. and Loureno, F., 2016. Marketing in SMEs: a 4Ps self-branding model.International Journal of Entrepreneurial Behavior Research,22(1), pp.155-174. Wearing, S.L. and Schweinsberg, S., 2016.Marketing national parks for sustainable tourism(Vol. 72). Channel View Publications.

Friday, March 27, 2020

8 Great Podcasts for Writers and Book Authors

8 Great Podcasts for Writers and Book Authors 8 Great Podcasts for Writers and Book Authors 8 Great Podcasts for Writers and Book Authors By Ali Hale There is a lot of writing advice out there. Perhaps you’ve signed up to read lots of blogs by email, you’ve bought some great writing-related books, and you still feel like something’s missing. Or maybe your reading time is limited: you can’t very well scroll through blogs while you’re driving to work, for instance. That’s when podcasts come in. Whether you’re looking for encouragement or instruction, podcasts are a great way to get writing advice (often from award-winning and/or bestselling authors) in a way that fits around daily life. Maybe you could listen to a podcast on your commute, or while you’re working out at the gym, or while you’re doing the dishes or other household chores. (A lot of my own podcast listening happens while I tidy up my kids’ toys and craft activities!) If you prefer to read rather than listen, or if you’re looking to quickly glean specific bits of information, then look for podcasts that have a transcript, or at least detailed show notes. Here are eight great ones to try. They’re in no particular order: all of these offer excellent advice, and I’ve tried to indicate which might suit different types of writer. #1: Bestseller, from Reedsy Frequency:  roughly weekly while the season is running Average length: 20 minutes Transcript available: no Best for:  self-publishers, novelists This is a slick, professionally produced podcast from Reedsy, which describes itself as a â€Å"full ecosystem for authors and publishing professionals†: they offer classes, contests, and a marketplace where you can connect with editors, ghostwriters and other professionals. The short first season of their podcast covers the various stages of self-publishing a book, from understanding the writing process to going to market, and features Shaz Kahn talking about her experience of being a first time self-publisher. If you’re thinking of self-publishing, it’s definitely a good one to listen to. There aren’t too many episodes (six, at the time of writing) and they’re short, so you can easily listen to the whole thing. There’s no transcript, though, and only a few words for the show notes †¦ so if you’d rather read than listen, this might not be the best podcast for you. #2: The Creative Penn (Joanna Penn) Frequency: weekly Average length: 60 – 70 minutes Transcript available: yes (for the interview portion of the episode) Best for: fiction-writers; writers who are interested in self-publishing Most weeks, Joanna Penn interviews an author or expert on a particular topic; occasionally, she does a solo episode. Her focus is on self-publishing, but she covers a huge range of topics related to this, and has some episodes that focus on crafting fiction and others that look at topics that are more about the process of living a creative life (e.g. How Play Can Help You Overcome Anxiety And Become More Creative With Charlie Hoehn). Joanna starts each episode by talking about how her own writing and publishing is going, and then covers industry news for the past week, before going into the interview itself, which is the main part of the podcast. The first sections of the podcast aren’t transcribed, but the interview itself is. #3: I Should Be Writing (Mur Lafferty) Frequency: monthly Average length: 20 minutes Transcript available: yes Best for: fiction writers; beginners Way back in 2006, I’d just finished university and was working on a novel. I used to listen to Mur Lafferty’s fun, inspiring podcast, I Should Be Writing. At that point, she was podcasting her first novel, Playing for Keeps, a chapter at a time. Fast forward thirteen years, and Mur is now an award-winning podcaster who’s written a whole bunch of different things. She also has her own Wikipedia page: something that I think many writers aspire to! In her podcast, she talks honestly about her own writing and experiences. If you’re looking for a shot of writing inspiration or just want to virtually hang out with someone who â€Å"gets† what it’s like to be a writer, give it a try. If you’d prefer something more advanced, that deals with specific writing problems, then try Mur’s other podcast Ditch Diggers instead. #4: Helping Writers Become Authors (K.M. Weiland) Frequency: three times a month Average length: 15 – 20 minutes Transcript available: yes (the podcast is a read-aloud version of K.M.’s blog posts) Best for: fiction writers Author K.M. Weiland offers fantastic, detailed advice on the craft of writing fiction on her blog. Her podcast is part of the blog, and each episode has a short introduction then an audio version of a blog post (if you’d rather listen to a blog post than read it, you can find the audio link at the bottom). The posts/episodes cover broad topics about writing/creativity like 6 Lifestyle Changes You Can Make to Protect Creativity and specific ones like Tips for How to Choose the Right Sentences. If you like podcasts that are focused on giving focused, actionable advice, rather than ones that are more like hanging out with writers as they chat, then K.M.’s is a great option for you. Each episode covers a topic in-depth, but doesn’t last longer than 20 minutes. If you prefer to read rather than listen, then simply read the blog post versions of her podcast episodes instead of subscribing to the podcast itself. #5: The Portfolio Life (Jeff Goins) Frequency: weekly Average length: 30 – 40 minutes Transcript available: no Best for: writers looking for inspiration and encouragement Some episodes of this podcast involve Jeff interviewing an author or expert; others are Jeff sharing his own experience and expertise with the audience. The podcast mainly focuses on writing, though there’s also a broader look at creativity in some episodes – e.g. How to Use Time to Be Your Most Creative. Although there isn’t a transcript as such, the episodes have a blog post version too, that’s a shorter, more succinct version of the podcast – so if you prefer to read, stick with the blog posts. In both the podcasts and the posts, Jeff is always both encouraging and realistic about the creative process and life as a writer, and offers a mix of practical advice and reassuring words. #6: Writing Excuses (Multiple Hosts) Frequency: weekly Average length: 15 minutes Transcript available: yes, indexed here Best for: fiction writers This long-running podcast is hosted by several different writers and covers a wide range of writing topics, in short episodes because (according to their tagline) â€Å"fifteen minutes long, because you’re in a hurry, and we’re not that smart†. Sometimes, it’s a discussion on a particular topic between the hosts, and sometimes they have a guest to interview. It’s a very informal, chatty show and some episodes are more focused than others – but if you want something fun to listen to while you’re doing the dishes or folding the laundry, it’s a great choice. Some of the episodes are really specific (e.g. they have one on writing Characters Who Are Smarter Than You Are and they did several on space travel recently), so it’s well worth a dig through their very extensive archives to see if they have something that tackles the exact question you have about your novel-in-progress. #7: The Self Publishing Show (Mark Dawson and James Blatch) Frequency: weekly Average length: 50 minutes Transcript available: yes Best for: self-publishers On this podcast, Mark Dawson – a highly experienced and successful self-publishing novelist – and James talk to various authors and experts about different aspects of self-publishing and marketing. Each episode has both video and audio, and they’re nicely produced: while Mark and James are chatty and friendly, the focus is always on drawing out lots of detailed information from interviewees. The episodes cover a range of different topics, from the nuts and bolts of things like cover design and using Facebook live, to more big-picture ones like The Entrepreneur Mindset. Each episode includes show notes with â€Å"this week’s highlights†, so you can take a look at a few in the archive and decide which ones would be useful to listen to. There are occasional â€Å"Masterclass† episodes, where Mark (interviewed by James) talks about a particular topic in detail: Masterclass: Amazon Ads – What’s Working Right Now is a good example. #8: Writers on Writing (Barbara DeMarco-Barrett) Frequency: weekly Average length: 55 60 minutes Transcript available: no Best for: fiction writers focused on their craft This podcast is a radio show that offers a more literary take on writing, talking to authors about their books, process and craft (rather than covering topics like self-publishing and entreprenurship). They have some impressively big name authors like Liane Moriarty appearing as guests on the show – you can find a list of upcoming guests here. As well as talking to authors, they invite on editors and literary agents: for instance, they had LA agent Betsy Amster on in December. So if you’re looking for help with cover letters or insights into the publishing world, this could be a great podcast for you. There aren’t any transcripts, and the show notes are very brief, but do have a dig through the archives as the show has some consistently interesting, detailed episodes – think of them a bit like attending a talk at a writing festival or conference. Podcasts can be an easy way to learn about specific topics or to virtually hang out with some great writers while you’re getting on with the more mundane tasks in life. Try some of the ones on this list, or share your own favourite writing podcasts with us in the comments. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Writing Basics category, check our popular posts, or choose a related post below:What is the Difference Between "These" and "Those"?Try to vs. Try andHow Verbs Become Adjectives

Friday, March 6, 2020

Chapter7 2014 Essay

Chapter7 2014 Essay Chapter7 2014 Essay ïÆ'Ëœ Critical area for marketing ïÆ'Ëœ Important for any industry ïÆ'Ëœ Always active! But what is new 1 Repositioning Innovations Line Extensions â€Å"Me Too† Products New to World New to Company 2 Markets Existing Existing New Market Penetration Market Development New Product Development (Diversification) Products New 3 Opportunity Identification Design Testing Introduction Life Cycle Management 4 ïÆ'Ëœ Product Design ïÆ'Ëœ Forecasting 5 ïÆ'Ëœ Product design using conjoint analysis ïÆ'Ëœ Forecasting the pattern of new product adoptions (Bass Diffusion Model) 6 Purpose: To incorporate customer preferences into the new product design process. Process: By evaluating how customers make tradeoffs between various product attributes. Output of CA: - A numerical assessment of the relative importance each customers attaches to attributes of a product set. - The value (utility) provided to each customer by each attribute option. 7 Input is overall preferences. Thus, CA links customers’ stated overall preferences to utility values. For example, Memory $1,000 Price $1,500 8 Mb 16 Mb 24 Mb 4 7 9 2 5 8 $2,000 1 3 6 9 = Most preferred 1 = Least preferred 8 Memory $1,000 Price $1,500 8 Mb 16 Mb 24 Mb 4 7 9 2 5 8 1 3 6 20/3 15/3 10/3 = = = 6.7 5.0 3.3 Part-Worth: $2,000 PartWorth 7/3 = 15/3 = 23/3 = 2.3 5.0 7.7 9 Example: Utility of 24 Mb vs 16 Mb = 7.7 – 5.0 = 2.7 units, while Utility of $1,000 vs $1,500 = 6.7 – 5.0 = 1.7 units Thus, 8 Mb is worth more than $500 to this customer. How does this help a manager? If I have a 64 Mb product selling for $1600/-, how should I price a product if I add 8 Mb to it? 10 Another example: Input for Salsa Thickness Spiciness Color Actual Ranking* Regular Regular Regular Regular Regular Regular Thick Thick Thick Thick Thick Thick Extra-Thick Extra-Thick Extra-Thick Extra-Thick Extra-Thick Extra-Thick Mild Mild Medium-Hot Medium-Hot Extra-Hot Extra-Hot Mild Mild Medium-Hot Medium-Hot Extra-Hot Extra-Hot Mild Mild Medium-Hot Medium-Hot Extra-Hot Extra-Hot Red Green Red Green Red Green Red Green Red Green Red Green Red Green Red Green Red Green 4 3 10 6 15 16 2 1 8 5 13 11 7 9 14 12 17 18 Ranking as Estimated by Model 4 3 10 8 16 15 2 1 6 5 13 11 7 9 14 12 18 17 * 1 = most preferred, 18 = least preferred. 11 Conjoint Analysis: Graphical Output Thickness Spiciness Color 2 1 0 -1 -2 Regular 0.161 Thick 0.913 Ex-Thick Mild -1.074 1.667 Medium-Hot 0.105 Ex-Hot Red -1.774 -0.161 Green 0.161 Range of utility = {(.913, -1.074), (1.667, -1.774), (-.161, .161)} = {1.987, 3.441, .322} Total = 5.75 Ideal Product Second Best 12 0 20 40 60 Spiciness 100 % 59.8% Thickness Color 80 34.6% 5.6% 13 ïÆ'Ëœ Maximum utility rule ïÆ'Ëœ Share of preference rule ïÆ'Ëœ Logit choice rule 14 Designing new products that enhance consumer utility. Forecasting sales/market share of alternative product concepts. Identifying market segments for which a given concept has high value. Identifying the â€Å"best† concept for a target segment. Pricing products/product bundles. Product line management. Positioning new products to different segments. 15 Stage 1- Designing the conjoint study: Step 1.1: Step 1.2: Step 1.3: Select attributes relevant to the product or service category, Select levels for each attribute, and Develop the product bundles to be evaluated. Stage 2- Obtaining data from a sample of respondents: Step 2.1: Step 2.2: Design a data-collection procedure, and Select a computation method for obtaining part-worth functions. Stage 3- Evaluating product design options: Step 3.1: Step 3.2: Step 3.3: Segment customers based on their part-worth functions, Design market simulations, and Select choice rule. 16 Running Conjoint Analysis: Example: Bicycle design Set Up 17 Model designed to answer the question: When will customers adopt a new product or technology? 18 Total Sales at time ‘t’ = From ‘innovators’+ From

Wednesday, February 19, 2020

Nantucket Nectars Essay Example | Topics and Well Written Essays - 500 words

Nantucket Nectars - Essay Example Another source of short term finance is life savings. Tom and Tom with their lifetime savings of $17,000 were able to undertake some expansion. Like Nantucket Nectars, entrepreneurs like Tom and Tom did can borrow funds from local financial institutions or individuals. Short term borrowings may be in form of overdrafts with limits set by banks and interest charged at variable rates set by the banks. Short term loans may also extend up to a period of three years; such sources of cash do not require much collateral, hence easy access. Before short term lending is extended to firms’, factors such as purpose, amount, repayment period, term and security are considered and ascertained (Pride, William, Robert 2011). As a matter of urgency if deemed so, a company may welcome wealthy individuals who pump money into the business at the exchange of a percentage of shareholding. The sales director of Nantucket nectars advises that mike Egan be allowed to bring in $600,000 for the exchange with 50% of the company. Out of the companies profits it can decide to plough back some amount to grow the business in form of retained earnings. Though this means has a direct impact on dividends since it reduces the amount earned by shareholders hence they may complain (Pride, William, Robert 2011). Retained earnings are attractive sources of cashing in since managers think they don’t cost anything, it is at their discretion to make dividend decisions. Also retained earnings as opposed to issuing new shares help the firm to evade issue costs and this method also helps the management avoid change of control. Another factor which facilitates the consideration of retained earnings is the financial and taxation levels of the existing shareholders. If due to taxation, they would receive capital profit realizable only during taxation of shares sold than receive current income then retained earnings is preferred to other methods. Businesses can still cash in

Tuesday, February 4, 2020

Assess the impact of television and video technology on children's Research Paper

Assess the impact of television and video technology on children's attention spans - Research Paper Example In the modern world there are many temptations for our children. With the development of technology, they received an access to different technological achievements everyone has at home. If in 1980s only radio usually entertained young people, nowadays they have an unlimited access to TVs and computers. Playing computer games is now a favorite occupation for our children. They also like to watch TV very much and many children start their day by switching the TV set on. Computers and television can help develop children’s intellect but the question arises how this habit affects children’s health. Certainly, it is a well-known fact that excessive TV watching is a very bad habit, but it is necessary to define what exactly it affects negatively. Bad eyesight and sedentary life are not all the negative consequences as now scientists have already paid attention to children’s attention span. If a child is developing in normal conditions, its attention span is constantly improving. However, some factors can influence the process of development negatively. These factors are now actively studied by experts. The first factor is anemia that is usually caused by iron deficiency. Anemia is â€Å"a condition in which a lack of iron results in a diminished amount of blood cells that carry oxygen through the blood† (Bruce, 2013). Anemia is frequently met state and if it has a light form, it is not considered as dangerous and can be easily cured. Serious forms of anemia can affect cognitive functions of children and their attention span. The second state that negatively influences the attention span of children is Attention Deficit Hyperactivity Disorder (ADHD).... This factor deserves special attention as it was proved that if a little child watch TV or play games very often, it may have problems with attention span in future. The objects move in the screen fast and do not allow a child to concentrate, thus it may lose such ability. The investigation held by Peter Jensen came to the conclusion that: "Extensive exposure to television and video games may promote development of brain systems that scan and shift attention at the expense of those that focus attention" (cited in DeGaetano, 2012) Now when the development of the technology is very fast some parents make a strange decision to send their child to school where the process of study is not connected with the technology. They are afraid that technological achievements can influence their child’s brain negatively (Kessler, 2012). This testifies that many parents do believe that visual media prevents children from normal concentration. According to Dr Jane Healy, "A 'good' brain for le arning develops strong and widespread neural highways that can quickly and efficiently assign different aspects of a task to the most efficient system...Such efficiency is developed only by active practice in thinking and learning which, in turn, builds increasingly stronger connections. A growing suspicion among brain researchers is that excessive television viewing may affect the development of these kinds of connections. It may also induce habits of using the wrong systems for various types of learning" (Healy, 1991). As teachers and parents can trace every day, modern children are really less attentive; they become more hyperactive, impulsive with less ability to concentrate. Such a change in children’s

Monday, January 27, 2020

Definitions of Health and Illness

Definitions of Health and Illness Victorine Diana Goin According to the definition offered by the World Health Organisation (WHO) (1948)[1] health is a state of complete physical, mental and social well-being and not merely the absence of disease or infirmity. This paper seeks to offer critical analysis on the definitions of health and illness in respect of prominent academics in the field. Furthermore an in-depth discussion will be raised on the ways health can be perceived in a social context with regards to the relationship between negative social factors and health through the use of studies and surveys. To find the definition of health one can refer to Kenworthy (2002) who revealed the apparent links to theories that directly relate to health care. A noticeable theory consists of the biomedical concept. This concentrates on the belief that being healthy is to be without recognisable disease. One can see a direct contradiction of the biomedical concept of health in contrast to the definition offered by WHO (1948). On the other hand the WHO recognises that health is not merely the absence of disease or infirmity. This undoubtedly questions the strength of the biomedical concept in its definition of health. The definition revealed by WHO (1948) has similarities with the holistic concept of health which makes reference to the various dimensions of health each relating to each other and the need for health care professionals to treat the individuals and not just one aspect of their health. Ewles and Simnett (1992) made reference to the individuals physical, mental, emotional spiritual, social, sexual, societal and the environmental aspect of their health. Equally important is the definition of illness. When the elements of the WHO definition are not fulfilled then the individual may be regarded as ill. This is reflected by the definition offered in Mosbys Medical Dictionary (2009)[2]. He defines illness as an abnormal process in which aspects of the social, physical, emotional, or intellectual condition and function of a person are diminished or impaired compared with that persons previous condition. McWhinney (1987)[3] described illness as the subjective perception by a patient of an objectively defined disease. This is an interesting argument as it tells us the extent to which a patient may perceive their own illness. Indeed acknowledging this may be helpful in understanding the definition of illness. However on the other hand it does not allow for a uniform concrete definition as we are made aware that social aspects come to play as well as the individuals own perception. Kenworthy makes an interesting argument when he outlines that health is seen in the context of the distribution of illness, epidemiological patterns and class structures of that society. Helman (1992) builds upon this when he states that the presentation of illness and the way in which an individual responds to it is largely determined by sociological factors. In addition to this he elaborates that these factors influence the perception of which symptoms and signs are abnormal in a given culture. He gives the example of how a child growing in a particular culture learns how to respond to, and express a range of physical or emotional symptoms or social stresses in a culturally patterned way. (Helman 1992) This respect that everyones perception of illness will vary. Abraham Shanley (1992)[4] have adopted a health belief model which raises four key components of a persons belief about their own health. This includes how susceptible we are to the illness in question, the seriousness of the illness, the potential costs and the effectiveness of this action in relation to possible alternatives. The reasons behind the recognition of the socially constructed concept is illustrated by Kenworthy (2002) who points out that nurses for example have become more person centred and individualised whereas prior to this there was a more medical -disease orientated approach. This is emphasised by Corbett (1995) who identifies the recognition of the patient in healthcare as an active participant rather than a passive recipient of care Thus it is arguable that with the changing emphasis of care the study of the sociological aspect of patients has become almost a central feature in the education of nurses and doctors. According to the Poverty Site[5] (2009) poverty and health site the relationship between poverty and health is complex. Various factors are considered such as poor environmental conditions, poor housing, pollution, low education levels and unawareness of needed medical care, financial barriers in accessing health services, and a lack of resources necessary to maintain good health status which may entail poor diets. The Hillingdon Crime Survey 2004[6] is a good representation of the direct effects of crime on health. Although it was carried out five years ago it does offer insights into figures as to the direct and indirect effects of crime on health. The survey was based on a random sample of over 2400 residents on the electoral register of whom 25% responded. Twelve point six percent encountered direct effects of crime including physical injury, disability and death resulting from violent assaults, abuse and accidents, including those caused by dangerous driving. It was discovered that when asked the impact of crime on their health almost seven per cent reported an injury; 6.1% onset or relapse of an eating disorder; 9.4% increased use of alcohol, drugs and/or smoking; nearly 60% increased stress or anxiety, 28.2% depression and about 17% each reported isolation and insomnia. (Hillingdon Crime Survey 2004). On the other hand the indirect effects of crime on the victims health consisted of time off work, financial losses and changes in home circumstances. The findings also disclosed that for some victims, there were long term consequences of higher rates of mental health problems, smoking, alcohol and drug misuse, neglect of their health and risky sexual behaviour'[7]. The Acheson report ()[8] supports this finding as it revealed that fear of crime and violence can affect peoples quality of life and also be a cause of mental distress and social exclusion. The British Medical Association (2003)[9] identifies the important contribution made to health and illness by the standard of accommodation. Undoubtedly the quality of accommodation is strongly related to income, Therefore it is reasonable to conclude that those with a satisfactory or higher income can minimise the adverse effect of poor housing resulting in better health. The report also reveals that social and physical characteristics of the surrounding area are also vital in maintaining good health. Indeed the fact that poor quality accommodation is often situated in impoverished surroundings contributes further to making vulnerable individuals housebound.The report cited the elderly, the very young and those suffering from long-term ill health amongst the vulnerable individuals who are at particular risk. Thus these groups have the greatest exposure to many specific hazards. These studies and surveys highlight the importance of social and economic factors as an adverse effect of poor health. We can see that especially those in poor housing conditions and those habiting in deprived high crime areas are most likely to suffer ill health. However there are encouraging policy and legislation which exists to minimise these social factors on the health of individuals such as the Health and Social Care Act 2008, The Health Act 2006 prohibiting smoking in certain premises and provides a minimum age of persons to whom tobacco may be sold and the Health Bill 2009 that attempts to improve the quality of NHS care and public health[10]. It is apparent that the definition of health and illness endorses not only the individuals objective medical condition but also the impact of social factors. Whereas the biomedical model of health has a more individualistic approach the socio medial approach is more valuable in giving a considered perception of the definitions of health and illness. Indeed one agrees with Helmans analysis (1992) as he reveals that the presentation of illness and the way in which an individual responds to it is largely determined by sociological factors. It is also evident that whilst applying the social medical approaches that the relationship between poverty and health should also be acknowledged. If the individuals perception of health is to improve positively then negative social factors which contribute will need to be addressed further; such as low educational attainment levels, poor housing, and dangerous environments including crime levels. Bibliography Book Kenworthy N, Snowley G, Gilling C, (2002) Common Foundation Studies in Nursing third edition Churchill Livingstone: Philadelphia Mosbys Medical Dictionary (2009), eighth edition Helman 2002 Ewles and Simnett (1992) McWhinney (1987 Abraham Shanley (1992) Corbett (1995) Ebook Shakespeare T, (1998) The Disability Reader :Social Science Perspectives http://books.google.co.uk/books?id=3Pnzk9WfiPkCdg=shakespeare+1998+disabilty+readersource=gbs_navlinks_s Denny E, Earle S, (2005) Sociology for Nurses Polity Press http://books.google.co.uk/books?id=_MVl26vxeqwCpg=PA1lpg=PA1dg=sociology+for+nurses+denny+earlesource=blots=p59GMnjfw9sig=WYRQ6-mit1nli5-nk049BUZQwDUhl=enei=8Yr5SuPoOsTl4QaEtsytCwsa=Xoi=book_result ct=resultresnum=1ved=0CAgQ6AEwAA #v=onepageq=f=false Journals Lynch, J. W.; Smith, G. D.; Kaplan, G. A.; and House, J. S. (2000). Income Inequality and Mortality: Importance to Health of Individual Income, Psychosocial Environment, or Material Conditions.British Medical Journal320:1200-1204 Marmot, M. (1999). Acting on the Evidence to Reduce Inequalities in Health.Health Affairs18(3):42-44 McWhinney IR (April 1987). Health and disease: problems of definition.CMAJ136(8): 815 Websites An Introduction to Social Policy (2009) http://www2.rgu.ac.uk/publicpolicy/introduction/contentf.htm Accessed on 17/11/2009 Palmer G, The Poverty Site http://www.poverty.org.uk/. Accessed on 17/11/2009 World Health Organisation (WHO)(2003) http://www.who.int/about/definition/en/print.html Accessed on 17/11/2009 NHS The Hillingdon Crime Survey 2004 Chapter 3 Health and Crime http://www.hillingdon.nhs.uk/uploads/aphr04/Annual%20Public%20Health%20Report%202004%20chapter%203.pdf accessed on 14/11/2009 Housing and health: building for the future (2003) http://www.bma.org.uk/health_promotion_ethics/environmental_health/housinghealth.jsp accessed on 14/11/2009 World Health Organisation (WHO)(2003) http://www.who.int/about/definition/en/print.html Accessed on 17/11/2009 Mosbys Medical Dictionary (2009), eighth edition Palmer G, The Poverty Site http://www.poverty.org.uk/. Accessed on 17/11/2009 NHS The Hillingdon Crime Survey 2004 Chapter 3 Health and Crime http://www.hillingdon.nhs.uk/uploads/aphr04/Annual%20Public%20Health%20Report%202004%20chapter%203.pdf accessed on 14/11/2009

Sunday, January 19, 2020

Are We Too Dependence on Computers

With the improvement of technology, mobile phones have become an inevitable part of our lives. Because of their convenience and improvements, we now can make a phone call from any spot on our planet Earth. In today’s society our technology is more advanced than ever before. So far advanced is our society, that we can easily use cell phones to speak to anyone, anywhere and at any time. That’s why I am in favor of them. To begin with, they are very useful and parents can always call their children whenever they want and make sure they are fine. For example, we can use cell phones while driving, or speak to someone in another country. We can use them in the business world to conduct meetings or to rely vital information to co-workers or to conduct trade with other businesses. Many scientists consider the mobile phone transmitters to be the greatest danger to public health. I personally use them to call my friends whenever I feel miserable, euphoric, you name it. Making appointments with them is so easy. And not to miss the texting, which I have been using quite a lot recently. I have come to the conclusion that a text can make you much happier than a phone call, when you least expect it. Some may say that requiring children to wear uniforms does not allow the child their individuality. I think pupils at middle schools should wear school uniforms because school uniforms are homogeneous and show no difference concerning the families economic. Another reason why I think middle schools should have school uniforms is that school uniforms help pupils to represent their school and also help to separate themselves from other schools and pupils. Finally I think the idea of wearing school uniforms at middle school is a good way to form a positive school spirit and let pupils feel united and not separated only because of a more or less affluent background. I think that personally, I have nothing against school uniforms. They can be handy – no need to dwell on what the kid would have to wear everyday in school. But to use the argument that it will make schools safer is, I think, not fair. There are other more effective things we can do to ensure school safety. Let us not use school safety as an excuse to do things that we want.

Friday, January 10, 2020

On literature review made by authors Essay

The authors asserted to have found a framework for the examination of customer-focused culture via the literature review made. It may be noted that the study included only a survey of 32 potential best organizations as identified by the reseachers and they may not necessarily represent the broader characteristics of other organizations in New Zealand and even in the world. They have indeed accepted a limitation of their study that benefits would have been gained if the study has extended to a larger international group. The limitation of the samples use is material into the validity of the survey on whether they represent the real value of customer focus culture to the organizations. In discussing the background of the study, Bartley, et al (2007) cited the the strong link between an organization’s culture and its performance which they claimed to have been widely recognised by practitioners where they cited the work of Basch (2002) and academics where they cited the work of Kotter and Heskett (1992). If organizations desire to have enduring relationship and loyal customers, they must be equipped with an effective customer-focused culture which will make it easier for these companies to have successful product and service delivery. To support their statements they cited the works of Macaukay Clark (1998) and Martin (1992). For the authors customer-focused culture was almost as good as survival in the long-term. These findings from literature review prompted the authors and the the 18 organization-members of the NZBC to asks for the componets and charateristics of a good customer-focused culture. For which reason, NZBC was formed by the Massey University’s Centre for Organizational Excellence Research (COER) in partnership witht the New Zealand Business Excellence Foundation to achieve the ambitious vision of becoming world-class performers of its members and to adopt excellent business practices within New Zealand. To measure the improvements by club members, they have agreed on a criteria for excellent performance on annual basis. See Figure 1 of their report and is made part of Appendix 1 of this paper. It appears that their agreement on criteria of performance excellence was just not a result of a tests or even a previous study. By merely agreeing and not conducting any test which are the factors there is basis the criteria may be just based on opinions. The results of their literature review resulted to their having identified six characteristics of organizations having performance of good to best practices. Bartley, B. et al. (2007) made use of same six characteristics as an analytical framework. They found the importance of leadership and used the works of Brooks, 1997; Whitely, 1991, Galreath and Rogers, 1999 which found that customers drive organizational direction and actions, to support the characteristic. They also included listening as characteristic where the views of customers are actively sought to have ease of contact/conduct of business where they cited the works of Scheuing (1999) and Plymie (1991). Bartley, B. et al (2007) also included analysis and understanding using the works of Brooks (1997) and Wikstrom (1996) which found that need to understand customer expectations. Further included is integration and deployment where the authors cited the work of Martin (1992) which could the need to act upon customers’ expectations. Still include is is people after citing the work of Kennedy, et al, (2002) which determined that customer-focused culture is understood and integrated in the whole the organization. They also included the need to review and improve where they cite the work of Alam and Perry (2002). The fact their literature review is supported by published works of other researchers on the basis of being mainly taken from academic journals and other published works, will lends some degree of validity of the summary of characteristics made as part of their analytical framework.

Thursday, January 2, 2020

What Is River Linking - 1880 Words

Introduction: What is river linking? It is a project connecting two or more rivers artificially in a network with help of canal technique and in turn creating a provision of water source for the areas which completely did not have in other terms had scarcity of water. This also reduces the flow of fresh river water into the sea which can be used effectively. What are the advantages and disadvantages of river linking? ADVANTAGES: †¢ Irrigation With success of river linking we can achieve irrigated lands in vast amount. This plays major role for the farmers who depend on rains for their living through farming. †¢ Flood prevention There is situation where there is floods in one area and draught like experience in the other, this can be tackled and resolved with the help of river linking projects. The excess water flowing in the flood experiencing zones can be completely channelled. This can also avoid excess water flowing into the sea as well. †¢ Electricity generation With lot of new canals built, the opportunity to build new dams becomes very easy in turn giving more feasibility in producing more hydro-electric power from the plants. †¢ Navigation Since new canals are built new ways and routes are automatically generated, which makes it very easy to transport water which otherwise is a very expensive issue. DISADVANTAGES: †¢ Environmental issues The ecological and environmental issues are the major concerns in the river linking projects, since the rivers due to force ofShow MoreRelatedWhat Is River Linking?1508 Words   |  7 PagesWhat is river linking? River linking is a project connecting two or more rivers using a network artificially with help of canal technique in turn creating a provision of water source for the areas which did not or had scarcity of water. This reduces the flow of fresh river water into the sea. 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