Strategic Financial Management Essay Example | Topics and Well Written Essays - 1500 words

Vital Financial Management - Essay Example Thus, money can be deciphered as backbone of business (Emmanuel, 2010, p.32). Account likewise helps the administration during the time spent controlling, arranging, dynamic, assessment and execution evaluation and so forth. Accordingly, the board must control and plan its money related exercises to build up a development arranged hierarchical (Collier, 2003, p.42). So as to execute operational exercises, organizations needs to speculation for different purposes like capital ventures and operational speculations, and in this procedure it is exceptionally important to assess execution of speculations. There are some monetary methods which are extremely useful in assessing the presentation of speculations like capital planning and proportion examination (Williamson, Cooke and Jenkins, 2003, p123). This paper will endeavor to introduce different procedures of capital ventures and undertaking evaluation for a business association. From the start, significance and comprehension of capital examination methods will be clarified. The following segment will introduce brief depictions of different undertaking and capital speculation strategies. At long last, the end will summarize the whole conversation and examination. Capital venture and Project Appraisal Since most recent two decades, there have been noteworthy changes in the field of fund and its different strategies. The cutting edge associations are utilizing various money related speculations, models, and devices for upgrading the monetary exercises. The primary explanation for this improvement is the expanding scholastic concern. Consistent development in monetary administration strategies has encouraged the budgetary related exercises. Furthermore, administrators need to take choices for assignment of assets in capital ventures (Chadwick, 1993, p.143). Subsequently, the quantitative presentation evaluation strategies have likewise been altered and these procedures have gotten progressively precise and productive to quantify the viability of capital ventures. The board or the leaders need to comprehend the significant of choice hypotheses to understand the need of dynamic speculations. As per Rapoport (1989), â€Å"decision hypothesis manages circumstances in which at least one entertainers must settle on decisions among given alternatives† (Serfas, 2010, p.16). Before clarifying different strategies for capital venture evaluation, it is important to comprehend the significance of capital speculation examination for a business association. The dynamic procedure for venture is important as it help the executives to decide the future productivity of any task or capital speculations. Michael Pogue characterized speculation choice as â€Å"involving the organization making money expense with the point of accepting future money inflows† (Pogue, 2010, p.10). Subsequently, the procedure of venture dynamic ought to experience a legitimate stages for improving its adequacy. The Institu te of Charted Accountants has characterized four fundamental stages in this procedure. These are â€Å"origination of proposals†, â€Å"project screening†, â€Å"and investigation and acceptance† and â€Å"monitoring and audit (Institute of Charted Accountants, 2008, p.278). While settling on a venture choice of undertaking examination, it is important to consider different parts of money to create pertinent and precise choices. There are sure full scale and miniaturized scale monetary elements that must be considered in

Research Change Models, Diagnosis Instruments, and Specific Change Assignment

What is Company-Owned Life Insurance - COLI

What is Company-Owned Life Insurance - COLI Corporate owned life insurance which is also known as “dead peasant insurance” is the life insurance that is purchased by a business on the life of an employee.The employee is the subject of insurance (insured) while the business or employer is the beneficiary.If the employee that is insured dies, his employer will receive the death benefits from the insurer.Even when the employee leaves the company, that particular company will still remain the beneficiary. Company-owned life insurance can be written for a group of workers or one worker as the case may be.This is no surprise as stats reveal a rise in unexpected employee deaths. Hence, firms seek to protect their business due to the effects of losing important staffs. Source: YouExecThe Corporate-owned life insurance was formed to protect the business from the effects that the deaths of executives and employees who are vital to the operation of the company.When employees who play vital roles in a business dies, the business may face a lot of challenges and it will take a while for the business to adjust to the absence of this valuable employee, this insurance enables the company to weather the storm and get back on their feet.Companies believe that the more important a person is and the role he plays in the organization, the more difficult it will be to replace the person when he dies.The insurance policy will enable the company to foot the bill of finding a replacement for the deceased staff.This is the major reason why Company-owned life insurance is commonly used for the top executives of a firm. These executives are harder to replace than other regular employees.Certain people think that it is inappropriate for a business to cash in or benefit from the death of an employee especially when some employers take advantage of this to exploit tax loopholes.But companies believe that it is just seeing that the demise of a top employee or executive can put the company in a tight spot.The companies dont consider this to be taking undue advantage of the death of the employees, it is however considered to be a way of ensuring that the finances and smooth running of the company are not affected by the death of an employee.If the companies have to bear the cost of replacing dead employees from the pocket of the company, it may affect the finances of the company either immediately or in the long run especially when the loss of more than one top executive is experienced within a short time frame.PURPOSE OF COLIThe original aim of the adoption of the Company-Owned Life Insurance was to hedge against the financial costs that came about as a result of the loss of life of key employees and the risk of recruiting and training the replacemen ts for the deceased key employees.COLI can be utilized to generate income for organizations which is then used to offset the benefits costs that spill over to the income statement. These death proceeds, which are gotten tax-free, can be used to recover expenses related to offering benefits. Source: Fulcrum PartnersIt was also aimed at finding corporate obligations to redeem stock when the owner of a business dies.When employees are being hired a part of the requirements for the firms that adopt COLI is that the employee has to write a written consent to the insurance policy.Presently, the benefits from COLI can be paid to the family of the employees directly, but the company paying the premiums has the right to legally deduct from the earnings and the corporate profits.Most people think that company-owned life insurance is the same as additional insurance coverage of companies which is geared at protecting the employees and their families.Under the insurance coverage of companies, the family of the insured staff is the beneficiary of the benefits of the insurance but with the corporate-owned life insurance, the business are the beneficiaries of the insurance benefits.As stated earlier, the company owned life insurance is required to enable the organization to pay for th e cost of finding a replacement for a valuable employee who dies.Most often this replacement process can be expensive and the insurance benefits will enable them to pay for the cost incurred without taking from the companys account.Another reason is that the benefits from the insurance will provide a way for the company to earn additional income which usually exceeds what the company pays in premiums.HOW DOES COLI WORK? To further understand what COLI entails; it is important to know how it works.Company-Owned Life Insurance consists of two major parts namely: the cost of insurance and the cash value.The cash value is the savings element (i.e. funds invested in assets such as stocks and bonds) of the policy while the cost of insurance consists of the amount that will be paid for the death benefit and the administrative expense.The savings element of the cash value can be held in a general account or a separate account. When it is in a separate account, the policy holders control the assets and can decide on how to allocate the funds.When the value of the underlying assets changes; the value of the savings portion also fluctuates.On the other hand, when the company-owned life insurance is set up with a general account, the control of the assets is in the hands of the insurer, it is the insurer that will decide on how to allocate money among the assets held, he also is responsible for the declaration of the yearly application rate of return.TYPES OF COLIThere are two types of Corporate-Owned Life Insurance.The two types have varying modes of operation and they also have different advantages and disadvantages.1. Superheated AccountThe first type is the superheated account where professional brokers invest the cash value; the account holder is responsible for the risks of the investment.2. The General AccountThe second type is the general accounts where the insurance company in a general portfolio is responsible for investing the cash values of the policies.The in surance company is responsible for the risks of the investment.Before choosing which type to implement, the firm will examine the pros and cons of the two types and they will choose the one that serves the needs of the organization.FORMS OF COLIThere are also two forms that the company-owned life insurance takes.The first is key person insurance while the second is split-dollar life insurance.1. The Key Person InsuranceUnder the key person insurance, the company is compensated for the loss of a key person such as the president or a partner. Life or disability benefits are also provided under key person insurance.2. The Split-dollar Life InsuranceThe split-dollar life insurance, however, involves the splitting or sharing of the premium, the cash value of benefits of the insurance between the employee and the company.There are various options available under the split-dollar life insurance, for example, all the death benefits of an employee can be paid to the beneficiaries of the empl oyee or the company can receive the cash value of the amount it paid in premiums.IMPORTANCE OF COMPANY OWNED LIFE INSURANCEBelow are the importance of Company Owned Life Insurance:1. It Gives the Company a Cash ReserveWhen a company purchases company-owned life insurance, it buys the traditional death benefit coverage amount while giving the company insurance coverage that can compensate the company for the loss of a valuable employee or executive.The cash value of the policy enables the company to have access to funds that it can use to expand the business. The cash value from the insurance can become a saving from the company which will be used to carry out other business operations.2. It Gives the Company Access to a Lower Premium Cost and Higher Cash ValueHaving COLI gives a company the advantage of having good pricing on premiums.If the company is buying cash policies it can be offered as special policies that are designed to generate cash value quickly and easier than other po licies.These policies are designed to show the cash value of the policy as an asset to the account books of the company especially in the early years of the policy.3. Companies can use it to Retain Employees Having a company-owned life insurance is often very enticing to employees especially since it gives them access to enjoying the benefits of group term coverage.If an employee is concerned about the commitment of his employer to provide benefits and compensation over his salary, he can be retained in the company when the employer offers him COLI this will boost confidence in the company.Some companies use this as a competitive advantage to keep the best employees in their company.4. Pre-tax Premium PaymentsCompanies can make pre-tax premium payments on behalf of the employees on a pre-tax basis.This gives the employees and the company the ability to buy more life insurance that they would legally buy if they were operating a private policy.Organizations make use of the Company-Ow ned Life Insurance to soften the blow that taxes place on the finances of the organization. They are used to offset the costs of the expensive benefit packages of employees.It is, however, important to note that the company-owned life insurance does not hinder or replace the personal insurance that the employees have.The company-owned Life Insurance benefits the company more than the employee; it doesnt really benefit the insured person or help his loved ones to pay the debts or final expenses he leaves behind so it is important that the employees have personal insurance which will be offered through the employer.BACKGROUND OF COLI As already seen COLI can be gotten on a group or individual basis, and the company generally becomes the owner, beneficiary, applicant and premium payer of the policy.This is because the organization pays the premiums by itself and acquires all the benefits.The individuals or the employees actually insured do not get any of the benefits. Hence, COLI isn†™t for employee benefit. It is usually mistaken for group life insurance which employers offer their employees.COLI take’s on numerous forms. Originally, narrow-based services termed key man insurance were utilized by organizations as a means to protect themselves against the effect of the death of important employees who are costly or especially difficult to replace.Whats more, it was also used for the insurance of the life of top-level executives.Other similar uses of narrow-based COLI services include the financing of deferred compensations for important employees or individual stock redemption agreements.Based on news reports, some organizations, have acquired broad-based COLI services that do not just cover important employees, but for most or all of their employees.This particular application of COLI principles was developed to create a funding source for various other purposes of an organization, such as supplemental pensions, broader employment related perks like retiree h ealth plans, and executive benefits.The use of company-owned life insurance to pay for retiree medical perks is largely linked to the promulgation of Financial Accounting Standards Boards  statement 106 ( FASB 106)Under this statement post-retirement benefits, such as the retiree medical benefits, must be recognized as a cost due to the fact that they are acquired over the employee’s entire working lifetime, rather than like a payment after retirement.If these benefits arent funded in some way, they develop into an expanding balance sheet liability.The Company-owned life insurance benefits accruing to an organization from the death payouts of workers and the tax-free buildup within the policies can be utilized to develop a balance sheet asset that the organization can use in order to offset liabilities and finance the retiree benefits cost.Individuals who support the use of COLI to pay for such retirement benefits costs, state that without the presence of such funding, a lot of c ompanys would have to discontinue that retirement medical benefits.CRITICISMS OF COLIHowever, critics are on the opposite side of the line, stating that the organizations should not make profits from the deaths of low ranking employees. These critics have termed COLI as dead peasant insurance or janitors insurance.Criticisms are also on the issue that although organizations claim to utilize COLI for the purpose of financing employee benefits, there are no regulations of how it is done, as there are for the Employee Retirement Income Security Act benefit plans (ERISA).Whats more, ERISA also makes provisions for tax-preferred investments for employee funding benefits.Even though company-owned life Insurance isnt well known, it has pulled the attention of both the print media and film. In the month of April 2002, a three-part series was initiated by the Wall Street Journal termed the Janitors Insurance- Profiting from Employees Deaths.The articles were extremely critical of COLI and c alled out numerous organizations that had allegedly put in billions of dollars into the company-owned life insurance policies insuring a large number of employees.After the Wall Street Journal articles, other major press co-operations, like the Washington Post, released articles which were critical of BOLI and COLI.  In May 2009 the Wall Street Journal again focused on COLI, reporting on bank filings which reported their utilization of COLI.Whats more, in 2008, banks reported COLI totaling up to $122.8 billion. Asides from this COLI pulled public attention due to how the heavy criticisms it received in Capitalism: A Love Story, a Michael Moore Movie.BANKS AND COLIWhen a bank purchases COLI policies, it is sometimes termed as bank-owned life insurance (BOLI). The Comptroller of the Currency (OCC), in 1996, outline general guidelines for banks in the United States to ascertain that BOLI purchases are consistent with safe banking practices.The OCC stated that buying BOLI is incidental to banking, therefore, making it legally acceptable, if it is useful or convenient in relation to the conduct of the banks business.The office of the Comptroller of the Currency guidelines particularly makes emphasis on the fact that national banks are allowed to use COLI as a cost recovery vehicle or as financing for post-retirement employee benefits.Also, that the COLI value is an organizational asset even after the severance of the employee and employer relationship.Furthermore, it states that employees do not have interest in COLI other than their claim that the organizations assets arise from the banks obligation to offer the stated benefits.LEGISLATIVE PROPOSALSThe Life Insurance Employee Notification Act (H.R.130) was introduced on January 5, 2011, by Representative Gene Green. The aim of this bill was to require that the employee is notified of COLI. This includes the beneficiary of the policy, the benefit amount and violating this would result in unfair trade practice.Thes e requirements were to be enforced by the Federal Trade Commission (FTC). This legislative proposal is quite similar to the Pension Protection Act limitations of 2006.However, these requirements are to be enforced by the FTC and not the Internal Revenue Code as is the case of fur Pension Protection Act limitations.PREVIOUS LIMITATIONS ON COLI The 2006 Pension Protection Act was inclusive of additional tax-code requirements with the aim of ensuring the COLI policy enjoys the normal tax positives of life insurance.These specific requirements stated that these policies have to rest on highly compensated personalities or directors and that all insurance employees have to be notified and give written consent in the same period the life insurance is acquired.The phrase highly compensated employees are inclusive of any worker who gets payouts in the top 35% of the organization. Organizations were also demanded to file yearly returns with the Secretary of the Treasury with details of their utilization of the COLI policies.Keep in mind, however, that the information of these returns is just as confidential as any tax information. The recent interest in COLI is mainly due to the recent congressional focus on insurance.Since 1986, the tax benefits of company-owned life insurance in relation to on tax deductibility of COLI related to loan interest has been under limitations by legislation.In 1986, the Congress slated a deductible interest for all indebtedness which exceeded $50,000 for each singular contract.Only loan interests which were related to policies bought after the 20th of June 1986, were covered.It has been stated that the organizations reacted to this limitation by broadening their specification of life insurance benefits from the executives to regular employees.This, in turn, generated more COLI-related loans, however at the capped amount.Congress in 1996 passed legislation that totally eliminated (inclusive of a phase-out rule) all interest deduction for pol icy loans which cover officers or employees except for important personalities.Going even further, Congress capped the deductible interest rates on top executives and also the pre-1986 contracts which were hinged on the typical corporate bond rate.Certain business responded by proposing to broaden the coverage of life insurance contracts as well as related tax-advantaged loans in order to cover customers and mortgagors specifically.In 1997 Congress addressed this particular reaction by placing more limitations on interest expense deductions.The 1997 ruling required that all interest deductions be diminished via pro-rata calculations based on the cash value ratio of an organizations life insurance policy to the total assets of the corporation.Nevertheless, policies for directors, employees, owners, and officers were removed from this calculation, which suggested that the 1997 change was aimed at addressing particular policies, like those covering borrowers.This approach produced the effect of preventing the interest deduction for cases like lender policies which cover mortgagors.Adding to the increased limitations Congress forced on company-owned life insurance interest deduction, the IRS as well, successful embarked on several cases which were considered to be a play of the system.Furthermore, the Internal Revenue Service provided a settlement initiative with the aim of encouraging the disclosure of shady transactions as well as to cause payment of a part of the presumed tax liability.CONCLUSIONThe company-owned life insurance is utilized extensively by numerous organizations to aid them in achieving their financial goals.Based on various industry surveys, 75% of Fortune 1000 corporations have running COLI programs. Whats more, of the 50 leading banks and thrift institutions in America, 43 of them have gotten Life Insurance.A lot of organizations are currently purchasing Company-owned life insurance policies.Presently, major companies engaged in purchasing COL I include: Citi Baker, Bank of America, Win-Dixie, Walt Disney, American Electric Company, Morgan Chase, Wells Fargo, Procter and Gamble, Dow Chemical and numerous others.

UIUC Acceptance Rate, SAT/ACT Scores, GPA

The University of Illinois at Urbana-Champaign is a public research institution with an acceptance rate of 62%. The flagship campus of the University of Illinois system spans the twin  cities  of Urbana and Champaign. UIUC consistently ranks among  the top public universities  in the country. The school boasts over 47,000 students and 150 different majors, and is well known for its outstanding engineering and science programs. UIUCs strengths in the liberal arts and sciences earned it a chapter of  Phi Beta Kappa. Illinois has the largest university library in the U.S. outside of the  Ivy League. Along with strong academics, UIUC is a member of the  Big Ten Conference  and fields 19 varsity teams. Considering applying to The University of Illinois at Urbana-Champaign? Here are the admissions statistics you should know, including average SAT/ACT scores and GPAs of admitted students. Acceptance Rate During the 2017-18 admissions cycle, UIUC had an acceptance rate of 62%. This means that for every 100 students who applied, 62 students were admitted, making UIUCs admissions process competitive. Admissions Statistics (2017-18) Number of Applicants 39,362 Percent Admitted 62% Percent Admitted Who Enrolled (Yield) 31% SAT Scores and Requirements University of Illinois Urbana-Champaign requires that all applicants submit either SAT or ACT scores. During the 2017-18 admissions cycle, 63% of admitted students submitted SAT scores. SAT Range (Admitted Students) Section 25th Percentile 75th Percentile ERW 600 700 Math 620 780 ERW=Evidence-Based Reading and Writing This admissions data tells us that most of UIUCs admitted students fall within the top 20% nationally on the SAT. For the evidence-based reading and writing section, 50% of students admitted to UIUC scored between 600 and 700, while while 25% scored below 600 and 25% scored above 700. On the math section, 50% of admitted students scored between 620 and 780, while 25% scored below 620 and 25% scored above 780. Applicants with a composite SAT score of 1480 or higher will have particularly competitive chances at UIUC. Requirements UIUC does not require the SAT writing section or SAT Subject tests. Note that UIUC does not superscore, but the admissions office will consider your highest score in each section when evaluating your application. ACT Scores and Requirements The University of Illinois at Urbana-Champaign requires that all applicants submit either SAT or ACT scores. During the 2017-18 admissions cycle, 63% of admitted students submitted ACT scores. ACT Range (Admitted Students) Section 25th Percentile 75th Percentile English 26 34 Math 25 32 Composite 26 32 This admissions data tells us that most of UIUCs admitted students fall within the top 18% nationally on the ACT. The middle 50% of students admitted to UIUC received a composite ACT score between 26 and 32, while 25% scored above 32 and 25% scored below 26. Requirements Note that UIUC does not superscore ACT results, but will consider your highest individual score in each category as well as your ACT composite score. The ACT writing section is not required but is recommended for students applying to UIUCs Teacher Licensure Program. GPA In 2018, the middle 50% of The University of Illinois at Urbana-Champaigns incoming class had high school GPAs between 3.38 and 3.90. 25% had a GPA above 3.90 and 25% had a GPA below 3.38. These results suggest that most successful applicants to UIUC have primarily B grades. Self-Reported GPA/SAT/ACT Graph University of Illinois at Urbana-Champaign Applicants Self-Reported GPA/SAT/ACT Graph. Data courtesy of Cappex. The admissions data in the graph is self-reported by applicants to The University of Illinois at Urbana-Champaign. GPAs are unweighted. Find out how you compare to accepted students, see the real-time graph, and calculate your chances of getting in with a free Cappex account. Admissions Chances The University of Illinois at Urbana-Champaign  (UIUC) has a competitive admissions pool and is one of the top-rated public universities in the country. UIUC students tend to be particularly strong in math and science because of the universitys many strengths in STEM fields. The great majority of admitted students had GPAs above a 3.0, and your chances will be best if you are a solid A student. However, UIUC has a holistic admissions process involving other factors beyond your grades and test scores. A strong application essay can strengthen your application, as can participation in meaningful extracurricular activities and a rigorous course schedule. Students with particularly compelling stories or achievements can still receive serious consideration even if their test scores are outside of UIUCs average range. As the scattergram above reveals, students who get into UIUC tend to have relatively strong GPAs and test scores. The blue and green represent accepted students, and most of them had a high school average of B or higher, an ACT composite score of 20 or higher, and a combined SAT score (ERWM) of above 1050. The chances for admission increase as those grades and test scores go up. Note that there is very little red (rejected students) in the upper right corner of the graph. All admissions data has been sourced from the National Center for Education Statistics and The University of Illinois at Urbana-Champaign Undergraduate Admissions Office.

The Insider Secrets for Free Samples of Classification Essay

The Insider Secrets for Free Samples of Classification Essay It's impossible not to shed the major point and logical stream of ideas without having a writing plan. A creative outlet is, for a lot of people, a great way to discover what they defines them. Our writers are specially vetted and trained to make sure they work diligently to fulfill all your requirements. It is a distinctive dance form for the reason that it allows dancers to move freely when using the entire body to reflect their personalities through dancing. There's no topic too tricky for our experts. As an example, popular inventions could possibly be classified in accordance with their significance to the humankind. The primary purpose of such investigation is to divide the entire information into various categories and analyze them to come to the correct conclusion. Classification of the assorted kinds of hobbies shall be discussed below. Ensure you describe or define every one of your categories. You may wish to develop something that has definite categories to permit for comparison, but you'll also need to prevent topics with too many categories. The categories have to be exhaustive. Whatever They Told You About Free Samples of Classification Essay Is Dead Wrong...And Here's Why Especially, the job of a biomedical equipment technician is surely significant since they help to keep the health equipment functional at all times. Don't hesitate to select any document you require. Their constant research increases the founding of new medicine and much better manufacturing processes. Ideas, Formulas and Shortcuts for Free Samples of Classification Essay Together with the topics, you'd discover loads of papers at no cost. You might also want to suggest more research or comment on things that it wasn't possible that you discuss in the paper. Then select the whole topic you desire to write about. Some topics may have several possibilities, and so you will want to choose which angl e you're approaching it from. The Key to Successful Free Samples of Classification Essay Start looking for examples which provide a regular representation of the class. You should also supply relevant examples. Essay examples are valuable for several reasons including the simple fact you will be in a position to observe the structure of a finished product, you will have the ability to know just what you're striving to recreate, and you are going to be able to rest assured that you're working through the procedure properly. You should offer several illustrative examples. One of the very first things to think of when learning how to compose a classification essay is the structure. After you have decided on the topic for a classification essay and have studied it with distinct strategies of writing, you should be prepared to compose the very first draft. There's no ideal solution on the best way to compose an effective essay. There are plenty of actions to keep in mind when c reating an excellent classification essay. At our essay assistance, essays are always delivered in a brief moment. Make certain you learn how to compose a classification essay. Writing a classification essay is a task that demands delicate strategy and considerable work. A classification essay on friends is not too difficult to write. The simplest way to learn the sort of an essay is to realize the writer's point of view. Decide what type of essay that you need to write. An excellent essay is always based on an ideal outline which necessitates great work and time to be written in a great way. When it has to do with completing a professionally written essay, there are a great deal of unique elements to the process that you will need to think about. Whispered Free Samples of Classification Essay Secrets No paper written for a different client is used for a different customer. For instance, a PDF file is going to be noted PDF in the search engine. It is quite a practical tool.

Micro Baterial Morphology Lab Free Essays

Bacterial Morphology Part 1: Viewing Prepared Slides of Common Bacterial Shapes Familiarize yourself with each morphological type to use as a comparative tool for the remainder of the activity. Record your observations. Part 2: Disinfecting Your Area to Use Live Organisms: Part 3: Viewing Live Organisms – Wet Mount Preparation There was several amoeba shaped cells that varied in size. We will write a custom essay sample on Micro Baterial Morphology Lab or any similar topic only for you Order Now There were five somewhat darker areas that were circular in shape. There were also three large, oddly shaped areas that had very distinct edges. Part 4: Direct Staining: Slide One: There were two clusters that were fairly easy to recognize. All of the cells were cocci. Some of the cells were large while others were practically nonexistent. Slide Two: There were different layers of cells. The cells were rectangular in shape and varied in size. A nucleus was visible in each cell. Slide Three: This slide was a mixture of different shapes. Nothing was recognizable. Part 5: Indirect Staining: Chains of both cocci and bracillus cells were both visible and identifiable. The chains varied in length. The cheek and yeast smear was clearer. The same shapes were seen as before just with sharper outlines. The cells were much easier to see with more detail. Questions: A. What are the advantages of using bleach as a disinfectant? The disadvantages? The advantages of using 70% alcohol? The disadvantages? B. List three reasons why you might choose to stain a particular slide rather than view it as a wet mount. C. Define the following terms: †¢Chromophore: †¢Acidic Dye: †¢Basic Dye: D. What is the difference between direct and indirect staining? E. What is heat fixing? F. Why is it necessary to ensure that your specimens are completely air dried prior to heat fixing? G. Describe what you observed in your plaque smear wet mount, direct stained slide, and indirectly stained slide. What were the similarities? What were the differences? H. Describe what you observed in your cheek smear wet mount, direct stained slide, and indirectly stained slide. What were the similarities? What were the differences? I. Describe what you observed in your yeast wet mount, direct stained slide, and indirectly stained slide. What were the similarities? What were the differences? J. Were the cell types the same in all three specimen sets: yeast, plaque, and cheek? How were they similar? How were they different? How to cite Micro Baterial Morphology Lab, Essay examples

When the Time to Grow into a Professional Comes Trying out as a Volunteer in a Charity Shop. Experience and Lessons Learned

In the given paper, the outcomes of my practice as a volunteer for a charity shop called North London Hospice are discussed. After my work as a volunteer has been done, the necessity to take a look back and evaluate the lessons learned appears. Hence, the given paper summarizes the learning outcomes and suggests the possible ways of my further development as a professional. In the given report, such methods as sampling and qualitative analysis have been used to produce accurate and objective data.Advertising We will write a custom report sample on When the Time to Grow into a Professional Comes: Trying out as a Volunteer in a Charity Shop. Experience and Lessons Learned specifically for you for only $16.05 $11/page Learn More In the course of the analysis, it turned out that my skills as a manager have grown, as well as communication skills. An important experience in how theory is put into practice, the work in the charity shop has allowed for more opti ons concerning my professional growth. Speaking of the charity shop and its policy, I could recommend that it should introduce the model of transactional leadership for more efficiency. When the Time to Grow into a Professional Comes: Trying out as a Volunteer in a Charity Shop. Experience and Lessons Learned Introduction: Welcome to the Charity Shop Specializing in Management, I was supposed to undergo a practical course in a specific organization. I chose a charity shop called the North London Hospice. Working there for relatively short time, I learned much about the job of a manager, which has shaped my idea of a retail manager’s functions a lot. History and background, intentions and hopes It the help of the SMART framework, the experience at the North London Hospice is going to be assessed. The SEEC framework is going to be used for evaluation. Aim and the key objectives: what management means The goal of the given paper is to evaluate the acquired experience and to draw conclusions concerning its significance. In addition, the given report considers the alternative solutions for some of the considered problems and draws the outline for further training. Methodology: creating the theoretical foil To evaluate the acquired experience, the method of qualitative analysis is applied in the given paper (Guest MacQueen, 2008). Analyzing experience, achievements and failures at the North London Hospice, I will be able to define the course of my further professional growth.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Getting Down to the Basics: The Valuable Experience Retail industry and its many faces Though the North London Hospice is doubtlessly a charity organization, which is based on completely voluntary work, it also has to face the economical and financial complexities that most organizations do. Therefore, the specifics of retail industry are no long er a closed book for me. Such retail skills as the ability to understand the market and to access it easily are crucial for me as a professional. In addition, I have mastered the specifics of till system and its application. I have also learned what knowledge and skills the process of stock preparation requires, which will, doubtlessly, help me in my future work. Job satisfaction as the key ingredient of a perfect work However, soon after I started working in the North London Hospice I realized that money, no matter how preach that might sound, is not the only issue that matters in the choice of a job. It is clear to me now that job satisfaction is also a crucial aspect of being an employee, and that without the given component, becoming a successful professional is impossible. Personal development: feeling a dignified and skilled professional Another important aspect of being a part of a company, even a charity shop, is the sense of dignity that it gives. After the experience ends, one can feel that his/her professional skills have improved and that (s)he has finally seen the practical application of the management theories. Though the given experience was relatively short, I can still say with certainty that it helped me polish the skills that I had already had by that point, as well as acquire new ones. Lone-term benefits: the acquired skills as the opportunity to develop Needless to say, the experience in the North London Hospice also helped me grow as a professional. As it has been mentioned above, I have learned much about the specifics of the retail business. Understanding the processes behind the retail industry and, which is even more important, knowing how to make these processes run smooth will definitely help me become even more competent in my job. Evaluating the Results: What Has Been Learned Professional skills: everything an expert needs In a broader sense, the retail industry information mentioned above also helped me understand the specifics of a job of a retail manager from the prospect of a theory of knowledge. Coming in handfuls every day, new information has to be processed and used in the production process. Therefore, the work in the charity shop also taught me to make efficient use of the available information by learning to unite information with the context (Syed, 2011, p. 104) Problem-solving: when it is necessary to think fast and efficiently Another important skill was the ability to solve problems. After working as a retail manager, I realized that there is a unique solution to any problem.Advertising We will write a custom report sample on When the Time to Grow into a Professional Comes: Trying out as a Volunteer in a Charity Shop. Experience and Lessons Learned specifically for you for only $16.05 $11/page Learn More Communication skills: when having a talk is essential Another important information concerned the importance of communication skills. Though the problems have to be voiced, they need to be addressed in a tactful manner. Working together: the real meaning of â€Å"team spirit† I also learned how important it is that the employees should cooperate and share knowledge with each other. Though the given experience is extremely important for me, it does not actually break any new grounds in terms of learning theories in general and the theory of knowledge in particular. According to what Darroch said, the correlations between knowledge sharing and overall performance are always positive (Darroch, 2003, 51). Conclusion: There Is Still a Long Way to Go Of course, the given experience was rather short and relatively scarce compared to my future professional career. However, this experience has shaped me as a professional. It was the best way to learn the specifics of retail industry and evaluate the difference between theory and practice. The SEEC D2–7 framework is going to be used to draw the future development plan. Being at the SEEC D6 stage, I will have to work my way up to SEEC D7. Recommendations: What Could Be Improved In a retrospective, I realize that the North London Hospice could have been run in a much better way. For example, the emphasis on the visual merchandizing could have been much stronger. Thus, more people would have been attracted and, therefore, the shop would have received much more revenues. In addition, the analysis of the target market could have been done in a much more accurate way. Since the customers often took their children with them, it would have been a good idea to offer candies, small toys, etc. as well. Anyway, the experience at the North London Hospice was priceless and provided the reason for my further professional development. Reference List Darroch, J, 2003, ‘Developing a measure of knowledge management behaviors and practices,’ Jpournal of Knowledge Management, vol. 7 no. 5, 41–54. Guest, G MacQueen, K M, 2008, Handbook for term-based qualitative re search, Altamira Press, Lanham, MD.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Syed, A U, 2011, ‘A theory of knowledge management,’ Journal of Contemporary research in Management, vol. 6 no. 1, pp. 103–119. This report on When the Time to Grow into a Professional Comes: Trying out as a Volunteer in a Charity Shop. Experience and Lessons Learned was written and submitted by user Jessie Oliver to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Should Cosmetic Surgeons Be Influenced By Societys Social Norms As Illistrated In The Ethics Of Complicity By Margaret Olivia Little essays

Should Cosmetic Surgeons Be Influenced By Societys Social Norms As Illistrated In The Ethics Of Complicity By Margaret Olivia Little essays A physician, as any other professional, has a job to do. Granted, the job does entail the preservation of human life, a characteristic which holds great importance and prestige in our society. But why should he/she also be burdened with the responsibility of making societys moral decisions? A physician has no more responsibility for our view of normal than a fry jockey at McDonalds. Although Littles article does raise some truths, I will argue that physicians, particularly cosmetic surgeons, should neither be responsible for nor influenced by societys social norms when approached by a patient requesting cosmetic surgery of any sort. Little argues (with a typical Postmodernists attitude) that requests for cosmetic surgery are often motivated by deep and genuine suffering . . . not from a desire for beauty, but from a desire to end a distressing sense of alienation from some body part or to escape incessant teasing due to the suspect norms of appearance (Little,162, 163). Men and women alike are deceived into thinking they need these surgeries due to the deep rooted norms within our society, similar to the way our largely male dominated society has deep rooted itself into our understanding of biology (Freedman). With this in mind, it is difficult to disagree with this argument. However, I do disagree with her query into the appropriateness of medicine to provide cosmetic surgery for purely vain intentions, in an attempt to conform to these norms. If someone is pursuing such a surgery, he/she has his/her own reasoning behind it. What right does a physician have to tell him/her that his/her reasons are not of medical necessity (Little, 162)? The origins of his/her reasons are insignificant. It is true that doctors are obligated to discuss medical risks with their patients, but why should they inform them of ...

Full Expert Review The Official SAT Study Guide

Full Expert Review The Official SAT Study Guide SAT / ACT Prep Online Guides and Tips The Official SAT Study Guide is the most important book to have in your prep program. Nearly every student who's serious about SAT prep has this in his or her library. Even despite its obvious strengths, the book has its major drawbacks, and it will not be enough for most students. Read this detailed review to find out what the cons of this book are, and how you should integrate it as part of your prep. Note: This review is for the Official Study Guide to the Old, pre-March-2016 SAT. Read our review of the Official Study Guide to the New SAT here! Why trust this review? When you get advice on the internet, it's important to understand why you should believe the advice you're receiving. Because your SAT score is important, follow the wrong advice, and it might be too late to improve your score. To be transparent, here’s why you might be able to trust this review more than others: I like to think that I know what I’m talking about.I scoredtwo perfect scores on the SATand have worked personally with thousands of students prepping for the SAT. I’ve worked with students at all levels, from people at a 1200 level to people aiming for a 2300+. Other writers often don't have the expertise to differentiate between books, and they recommend books as an afterthought (and you can probably tell). I don’t get paid for these recommendations, and I don’t get paid if you buy these books.I’ve studied dozens of books for SAT prep, and I review the books that I come across. Other sites, especially about.com and reviews.com, get paid for featuring books and get a kickback when you buy a book they recommend. One disclaimer: I’m co-founder ofPrepScholar, an online SAT/ACT prep program. I believe we’ve built the best prep program available right now. Itdiagnoses your strengths and weaknessesand gives you a structured all-in-one program, combining the best aspects of the books below, so you know exactly what you need to study at every point. But I want to stress that you don’t need a program to excel at the SAT. In fact, writing this guide may lose us some customers, since you might decide that you don’t need a program at all. But if you decide that you don’t want to manage 10 books and want an integrated complete program that customizes to your learning,check PrepScholar SAT out. Official SAT Study Guide Review When I consider the quality of a book, I think about a few important questions: Who's the author, and what is his or her experience with the subject matter? How effective is the book, and why? What are the book's main pros and cons? We'll consider each question below. About the Author: The College Board It doesn't get much better than this. The book is the official book published by the creators and administrators of the SAT, the College Board. They've put in 10 full-length practice tests, and because they're official questions from previous administrations of the SAT, they're the best set of questions available anywhere. How effective is this book? We’ve written at length about theimportance of official SAT practice questions. The SAT test is weird and tests concepts in ways that you’ve never seen in school before. This means that you need to train with realistic questions so you learn the patterns of the SAT. Official SAT tests released by the College Board are the gold standard for SAT practice questions. This book contains 10 such tests. Each test released by the College Board contains real questions given to real students at previous administrations of the SAT. The quality of official questions is far better than questions written by unofficial sources like Kaplan and Barron's. With that said, this book will not be a complete prep program for most students. It doesn't go into detail on test strategy and tricks - after all, the College Board has maintained since the beginning of the SAT that the SAT is not able to be prepped for (which we know is factually false). It also doesn't provide focused practice on specific strengths and weaknesses, which we believe is critical to an effective prep program. Its answer explanations are also quite poor, as they don't teach you how to solve the problem - they just tell you why the correct answer is correct, and why the incorrect answers are incorrect.The book also doesn't tell you how to use it - it's important that you reflect on your mistakes, for example, and space out your prep. In the end, this book is great for what it is - 10 practice tests - but not for more than that. The Official SAT Guide's Pros and Cons Pros: The best set of practice tests you can get anywhere, period. 10 full-length tests should cover all but the most ambitious students. Since each one takes at least 4 hours to complete and review, this is already 40 hours of material. Answers for each question are available online. Cons: Answer explanations are not helpful for self-learning for most students. Most of the explanations read like this: â€Å"A is wrong because A is wrong. B is correct for these reasons† rather than showing you how to solve the question from step 1. You need to understand yourself well to learn from your mistakes. Answers are available only online and through a clunky web interface that’s annoying to use. Book doesn’t provide other instructional material. If you’re bad at algebra, you can’t rely on this book alone. People are buying it purely for the tests, and the College Board knows this. Taking practice tests without a system for learning isn’t going to improve your score, and the book doesn’t provide guidance on how to do this. Overall Rating This book is a critical piece of any student's prep program. There simply is no better source of official prep questions. It's so important that we've integrated it as a central part of our online SAT prep program. To use this book effectively, you'll definitely need advice on how best to use it, and balance it with other materials. You can also getall free official practice tests here, but they don’t have answer explanations. Overall Rating: 90/100 What's next? Read our detailed guide to theBest SAT Prep Booksto put together your own study program based on the best SAT books available now. What's a good SAT score for you?Figure it out with our step by step guide based on the colleges you're applying to. Aiming for a high score? Read ourguide to scoring a perfect SAT score, written by me, a perfect SAT scorer. Check out our industry-leading online SAT program. We've designed it to cover all the advantages of books and tutors at an affordable price. Featuring in-depth strategy lessons and thousands of practice questions, we have the content from the leading books. We include the critical Official SAT Study Guide. Beyond that, the programacts like your personal tutor. It guides you step-by-step through what you should be working on at every moment to best improve your score. Itcustomizes to your strengths and weaknesses, then gives you focused practice so you learn the patterns on the SAT. Furthermore, it motivates you to study so that you put in enough time. There's a 160 point guarantee - if you don'timprove your score by 160 points, you get all your money back. Have friends who also need help with test prep? Share this article! Tweet Allen Cheng About the Author As co-founder and head of product design at PrepScholar, Allen has guided thousands of students to success in SAT/ACT prep and college admissions. He's committed to providing the highest quality resources to help you succeed. Allen graduated from Harvard University summa cum laude and earned two perfect scores on the SAT (1600 in 2004, and 2400 in 2014) and a perfect score on the ACT. You can also find Allen on his personal website, Shortform, or the Shortform blog. Get Free Guides to Boost Your SAT/ACT Get FREE EXCLUSIVE insider tips on how to ACE THE SAT/ACT. 100% Privacy. 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Homelessness Essay Example | Topics and Well Written Essays - 750 words - 6

Homelessness - Essay Example Governments as well as organizations have tried in combating the issue of homelessness but the fight is yet to be won. The state of homelessness is not pleasant. According to worldwide survey conducted in 2005, it was apparent that there were more than one hundred million people without permanent dwellings across the world; it is almost obvious that this figure has grown with time considering the exponentially advancing capitalism economy across the world. The worst hit is countries in Africa and some parts of Asia, the situation in the United States and Europe is better. According to a survey by the National Alliance to End Homelessness, there was a minimal reduction in the state of homelessness in America between 2009 and 2011; this reduction was by a margin of one percent (Coalition of the Homeless of Central Florida 1). The reduction was attributed to several advancements in the side of the Federal government as well as the state governments. A major breakthrough has been courtesy of an innovative program launched in 2010 by the federal government dubbed Prevention and Rapid Re-Housing Program ( Coalition of the Homeless of Central Florida 1). Various causes are accompanied by homelessness all across the world. It appears that the driving forces are the same, poverty. United States is one of the countries that enjoy low rates of homelessness courtesy of the well-established economy. Countries that are struggling in keeping up with economic instabilities are worst hit, some parts of Africa have reported up to millions of people living in muddy houses and makeshift houses if not tents. However, there are policies in development by individual countries to counter the menace. Enactment of workable policies and growing the economy seems to the lasting solution, the realization of these will be a contribution of all the relevant stakeholders. In order to prevent homelessness all individuals must take an active

Voidable Agreements and Unconscionable Contracts Assignment

Voidable Agreements and Unconscionable Contracts - Assignment Example The following summary of a case in a court of law shows a voidable agreement containing an unconscionable contract. The case in subject involves a minor who purchased a used car from an adult at one hundred and forty dollars. He, the buyer, attempted to return the car after noticing that the main bearing system had malfunctions. As a result, the buyer informed the seller on the issue, and asserted that repairing the entire bearing system would cost approximately half the purchasing price. Therefore, the minor left the car with the seller and mailed a written notification expressing his dissatisfaction; hence terminating their contract.As a counter action, the adult seller sued the minor buyer for breaching their agreement. After appraising all essential components of the case, the court passed a ruling in favor of the seller on the basis that the contract was not voidable. The premise provided was that the buyer’s aunt and grandmother not only gave him the money for purchase o f the car, but also accompanied him to the venue of transaction. In this first ruling, the seller benefited as a result of misinterpretation of the law on voidable contract.The buyer appealed after losing in the first trial. The court of appeal analyzed the provided evidence and determined the case as a voidable contract. The appellate chamber maintained that the transaction surrounding the contract was between a minor and an adult

Political and Country Risks in International Business

Political and Country Risks in International Business Introduction: Political and country risks: Financial institutions and business organizations operate its business activities abroad in order to diversify and expand their sources of revenue and profitability. Organizations that make investment in a foreign market either in the form of equity or assets are exposed to risks that may arise either from an act of the host government or from other external political events taking place in that country, these risks include social, political and economic conditions and events that imposes negative impact on the financial performance and profitability of foreign organizations. Types of political and country risks: The following are the main types of political and country risks that may affect the business performance of an international organization operating in foreign countries. Nationalization or deprivation: Nationalization is a process whereby a government takeover privately owned industries, corporations and resources with or without compensation. Nationalization is a political risk which makes it very difficult or impossible for international organizations to invest in a country where businesses are exposed to such risk. In past governments have nationalized highly profitable industries on the ground that it does not want foreign ownership of its valuable resources for instance in 2006 the Bolivian government nationalized the countrys oil and natural gas industries. Similarly in January 2007 the Government of Venezuela announced to nationalize firms in two major sectors of the countrys economy i.e. telecommunications and electricity. In November 2009 the president of Venezuela announced that he will nationalize banks in the country. Forced divestiture: forced divestiture another type of country risk in which an international firm is forced to divest its business operation, an example of forced divestiture is the Indonesian subsidiary of French retail giant Carrefour which has been ordered to sell the 75% stake it acquired in smaller rival Alfa Retailindo in January 2008. Gradual expropriation: Expropriation means a quick action of government to seize the assets of foreign entity, but in gradual expropriation a single international company is targeted by the host government. Gradual or creeping expropriation involves slow and gradual removal of property rights by way of tax increase on profits to make a foreign business less profitable, increase in property tax, instituting increasing barriers, changing the proportion of ownership which must be held locally. In gradual expropriation the ownership title of business remains in the name of foreign investor but the right to use the business is diminished as a result of the government interference. An example of gradual expropriation is when China announced a policy restricting the property rights of domestic and foreign automakers to transfer their ownership or enter into strategic alliance in China, by banning the sale or transfer of manufacturing licenses by bankrupt or failing automakers. Similarly in Tecinicas Medioambientales Tecmed S.A. V. The United Mexican States it was declared that the Mexican government has committed expropriation because of non-renewal of a license necessary to operate the landfill. Currency inconvertibility and exchange: Currency inconvertibility means a situation where one currency can not be converted or exchanged into foreign currency. This is another political risk for an organization operating its business activities abroad. In such case a foreign government may restrict the right of foreign firms to repatriate profits to their home country and all profits remain in the foreign country. Inconvertibility of currency may arise due to passing new legislation or administrative delays. In administrative delays the bureaucracy in a foreign country takes more time in currency conversion and creates a financial burden upon foreign companies. Some countries issues inconvertible currency for instance Cuban peso in order to protect its citizens from perceived capitalist infiltration, similarly domestic regulators may consider foreign currency inconvertible in order to protect local investors from bad investment decision i.e. hyperinflation of currency. Termination of fuel supply agreements: Termination of fuel supply agreement is another political risk for an international organization functioning in a foreign country. A foreign company whose business activities are solely dependent upon fuel supply under an agreement with the host government, or with the host company and when such agreement is terminated than in such circumstances the company will face major problem in continuing its business in such foreign country. Confiscation: Confiscation of international business is a severe form of political risks where host government seizes the assets of a foreign company without compensation. The U.S. 1996 Helms-Burton Law entitles the U.S. companies to sue companies from other countries that use property confiscated from U.S. companies following Cubas communist revolution in 1959. But the U.S. government waived this law repeatedly in order to maintain good relations with other countries. Terrorism and kidnapping: Kidnapping and other terrorist activities are means of making political statements. Small groups unhappy about the current political or social situation can resort to terrorist tactics to fulfill their demands. 9/11 tragedy is a prominent example. These groups may target the executives of large international companies for kidnapping and taking of hostages in order to fund their terrorist activities. The current political instability, terrorist activities and internal conflicts in Pakistan is a good example, where an international firm is exposed to a verity of threats arising from such activities and makes it impossible for such firm to operate business effectively and increase its profitability. Policy changes: Furthermore good relationship between the host government and international companies is of vital importance for operating a successful and profitable business and any political change that modify the anticipated effect and worth of a given economic action by changing the likelihood of achieving business objectives than it affects international businesses to a greater extent and the governments hard and fast new policies can create huge problems for international companies. Contractual frustration: Frustration of contract means legal termination of contract between the parties because of unforeseen circumstances which makes the performance of such contract practically impossible. These circumstances include, accident, change in law, sickness of one of the parties and interference from third party etc. In international business perspective companies that enter into trade agreements for export or import of goods or services either with government or private entities in foreign countries are often exposed to underlying political risks. Such contract may be frustrated at any time for a number of political reasons that are beyond the control of the parties. Transfer: Transfer risks take place when host government policies imposes limitation on the transfer of capital, payments, production, people and technology in and out of country i.e. imposing tariffs or restrictions on import and export, repatriation of capital or remittance of dividend etc. Trade disruptions: Devaluation: Screening for political risks: In order to operate successful business activities overseas it is very important for international companies to identify, analyze, measure and manage those political and country risks that are encountered by such company. Analysis of political risks: In order to analyze political risks, these are categorizes in two levels according to their nature, severity and intensity i.e. Macro political risk analysis and micro political risk analysis. Macro political risk analysis: This is an analysis that observes major political decisions likely to affect all businesses in a country. Macro risk factors include freezing the movement of assets out of the host country, limiting the remittance of profits or capital, currency devaluation, refusing to perform contractual obligations previously signed with the MNCs, industrial piracy (counterfeiters), political disorder and government corruption. Micro political risk analysis: This is an analysis that is directed towards government policies and decisions that influence selected sectors of the economy or specific foreign businesses in the country. The examples are selective discrimination, industry regulation, imposition of taxes on specific types of activity, restrictive local laws and host government policies that promote exports and discourage import. Management of political risks: Political risks can be managed through applying different strategies i.e. avoidance, reduction or shifting of risk and post commitment practices. Avoidance: If any enterprise realizes that making investment in a country will expose such enterprise to political risks the most simple strategy to keep away from such political risks is not to invest in such country and to go somewhere else, this is pre-commitment strategy that can be used before the commencement and making any final commitment. Reduction or shifting of risk: Another way of managing political risk is that a foreign company can implement a financial structure that shifts risks to local creditors and shareholders. Similarly contracts can be designed whereby a force majeure clause is included to revise and free contractual parties from their contractual obligations in case of any violence, coup, insurrection and long-term trade disruption etc. Post-commitment practices: Post-commitment practices mean adoption of strategies after making investment and commencement of business activities in overseas market. This kind of strategy takes various forms i.e. modification of employment or the ownership of the business, minority interest, designing operational structure, diversification and taking insurance policy. Modification of employment or the ownership of the business: If a foreign firms top management is controlled by local nationals or their ownership is significant or establishing of a joint venture of 50-50 ownership with a local firm than the host government would have less incentive to nationalize such business. Minority interest: Another useful strategy of managing political risks is to adopt minority interest in the business. Designing operational structure: Designing the operational structure of business in a way that attracts the inflow of foreign exchange in the host country and establishing good relations and close cooperation of management with the host government will also safeguard such firm from any threat from the host government. Diversification: If any political risk is encountered by a foreign firm while operating business activities overseas the best way is to diversify and expand its business operation into other countries that are not exposed to such type of risks. Taking insurance policy: Moreover to avoid any kind of loss that can be inflicted due to any political or country risk the company can go for insurance policy but it is very expensive and can minimize the profitability of such firm. conclusion: Catherine Rampell, When Government Takes Over Industries in Trouble, The New York Times, January 21, 2009: Available http://www.nytimes.com/2009/01/22/business/worldbusiness/22poundbox.html Caracas, Chavez to nationalize ‘strategic sectors, The Washington Times, Tuesday, January 9, 2007: Available http://washingtontimes.com/news/2007/jan/09/20070109-122511-8759r Venezuelan President Hugo Chavez threatens to nationalize banks, The Times of India, International Business, 30 November 2009: Available http://timesofindia.indiatimes.com/biz/international-business/Venezuelan-President-Hugo-Chavez-threatens-to-nationalize-banks/articleshow/5282995.cms Business Monitor International, Carrefour forced to divest Alfa Retailindo Stake, Indonesia- Mass Srocery Retail, Nov 5 2009: Available http://store.businessmonitor.com/article/302304 John OConnell., Creeping Expropriation, The Blackwell Encyclopedia of Management. Blackwell Publishing,. Blackwell Reference Online. 22 December 2009: Available http://www.blackwellreference.com/public/tocnode?id=g9780631233176_chunk_g97806312349376_ss1-156#citation Leon. P (2009) Creeping Expropriation of Mining Investments: an African Perspective, Journal of Energy Natural Resources Law, Vol 27 No 4 2009, p 598: Available http://www.webberwentzel.com/wwb/action/media/downloadFile?media_fileid=5879 Dr. Leonard. M (2004), China, Country Briefing, June 7, 2004, Creeping Expropriation, Threats to Property Rights, And Rising Economic Risk: Remember Communism? AON Trade Credit Inc: Available http://www.offshoregroup.com/newsfiles/chinabriefing.pdf Tecinicas Medioambientales Tecmed S.A. V. The United Mexican States, International Centre for Settlement of Investment of Disputes (May 29, 2003) Case No. ARB (AF)/00/2: Available http://icsid.worldbank.org/ICSID/FrontServlet?requestType=CasesRHactionVal=showDocdocId=DC602_EncaseId=C186 John OConnell., Currency Inconvertibility, The Blackwell Encyclopedia of Management. Blackwell Publishing,. Blackwell Reference Online. 22 December 2009: Available http://www.blackwellreference.com/public/tocnode?id=g9780631233176_chunk_g97806312349376_ss1-191#citation Inconvertibility, Financial Dictionary: Available http://financial-dictionary.thefreedictionary.com/Inconvertibility Wild. J. J. et al (2008) International business the challenges of globalization, 4th edition, Prentice Hall, New Jersey p 97 Wild. J. J. et al (2008) International business the challenges of globalization, 4th edition, Prentice Hall, New Jersey p96. Frustration of contract, Business Dictionary: Available http://www.businessdictionary.com/definition/frustration-of-contract.html olitical Risks Briefing for Contract Frustration, Marsh an MMC company, July 2001, p 1: Available http://www.global.marsh.com/documents/contractFrustration.pdf

Ethical Theories Within the Film “Crimes and Misdemeanors” Essay

In the final scene of the movie Crimes and Misdemeanors, I believe the fictional philosopher Louse Levy’s message was very similar to philosophy Jean-Paul Sartre and his theory on existentialism. One of Sartre’s quotes, â€Å"Man is nothing else but that which he makes of himself.† Levy is trying to convey that we are in control of our choices and we choose our own happiness. In the final scene of the film Levy states, â€Å"We’re all faced throughout our lives with making conscience moral decisions. Some are on a grander scale than others, but we define ourselves by the choices we have made. We are, in fact, the sum total of our choices.† So when Levy’s character states, â€Å"most human beings seem to have the ability to keep trying and find joy from simple things†, this is based on our choices. We decide to be happy or sad. Because we as human beings have the ability to think rationally or ill-rationally, our minds have the capacity to feel emotions, to dream up, or cognitively entertain, a mind-based reality of happiness. One of the survival tactics as human beings is our ability to strive for happiness; and once a level of happiness is achieved there is always a need for more; it is a never ending pursuit of happiness. Our happiness should also be achieved without pain. Ever though we strive for this happiness there is no methodical way to obtain happiness or does the sense of happiness always become achieved. I believe this viewpoint is heavily reflected throughout the movie, Crimes and Misdemeanors. I think all the characters in the movie are striving and hoping for happiness but I think the only character who truly achieves the ultimate happiness would be Rabbi Ben. The role of GOD in establishing ethical values and whether the world would be valueless if GOD didn’t exist is displayed throughout this movie. Rabbi Ben (Sam Waterston) leads a moral life throughout the film and he ends up blind, but he can dance with his daughter with a clear conscience. The irony about this character is he fails to see in the real world yet he has strong spiritual vision. His detachment from mundane concerns, and emphasize on what is real and meaningful – a life devoted to GOD. The ideas that only by blinding oneself to reality can one live a meaningful life devoted to GOD. The symbolism of blindness seems to have a connection to a blind universe indifferent to any sense of justice. In fact all of the religious characters in Crimes and Misdemeanors suffer from impaired vision and are portrayed wearing glasses. This may represent their inability to  see the true nature of reality and the understanding of true happiness. I feel all of the characters in this film reflect the viewpoint of hope and the desire to achieve happiness without pain; it is just the choices, consequences or motive of their actions that is misguided. We make consequentialist decisions regarding our actions to separate the morally right from wrong which leads us to our ultimate goal of happiness. But what determines if an action is moral right or wrong? Stuart Mill’ theory on, â€Å"The Principle of Utility†, views the consequences that arise from the action to determine the moral worth of an action; the best decisions result in good consequences for the largest number of people. He also believes that happiness equal pleasure; the actions are morally right to the extent that they produce lots of pleasure. Other theorists like Immanuel Kant, who takes a deontology approach on the intention or motive of the action. He believes that our actions are morally right only if we can apply them universally. I feel the character Lester (Alan Alda), displays the theories of Jean Paul Sartre and Friedrich Nietzsche. He’s a successful television producer with a pompous attitude. His character takes charge of his own destiny. He knows what he wants and goes after it. His Will to Power is great and sets no limitations on what he can achieve throughout this film. There are a few characters in Crimes and Misdemeanor who strive for the hope of happiness but fall short. The main character, Judah Rosenthal (Martin Landau) this character is a successful ophthalmologist who achieves short-term happiness in a two year affair with a woman named Dolores (Anjelicia Huston). When Dolores threatens tell his wife of there affair his moral structure is threaten he feels as if his entire universe becomes meaningless. But, by the end of the film Judah make peace with himself and finds that he commits a crime and gets away with it. He is only implicated to his own moral consciousness. In reality, hope i s the worst of all evils, because it prolongs the torments of man. FRIEDRICH NIETZSCHE, Human, All-too-Human The second character that falls short of achieving happiness would be Clifford Stern (Wood Allen); this character is a small-time film maker hired by his brother-in-law Lester to produce a documentary about his life and work. Clifford dislikes Lester as well as his marriage to Lester’s sister  Wendy (Joann Gleason). While filming this documentary Cliff falls in love with Lester’s associate producer, Halley Reed (Mia Farrow). However Cliff’s efforts to woo Halley fail and in the end Wendy chooses to be with Lester. This gives proof that good doesn’t always prosper over evil. The comment by Halley after learning about Levy’s death she says, â€Å"No matter how elaborate a philosophical system you work out, in the end it’s got to be incomplete.† I believe it is the selfish needs, constant change, as well as the desires of human beings that allow people to choose right from wrong and good from bad. It is all about wants over needs. I believe Halley didn’t initially want Lester it was his constant appeal to the things that she needed which gave her pleasure that won her over. Not the roses because she was allergic, but the caviar and his influence and power. I believe that the universe is in fact indifferent. However, if there is no GOD, there can be no objective standards of right and wrong. All we are confronted with is â€Å"the bare valueless fact of existence† (Jean-Paul Sartre). This is probably what Rabbi Ben meant during the film when he said, â€Å"Without the law, it’s all darkness, and, â€Å"You Judah see the world as harsh and empty of value and pitiless.† Rabbi Ben states, how he couldn’t not exist without moral structure-with real meaning-with forgiveness and some kind of higher power. Also during the climax of the film Judah concludes that â€Å"GOD is a luxury that he can’t afford† and arranges for Dolores-mistre ss (Angelica Houston) to be murdered. Afterwards, in a state of despair he visits his childhood home and recreates in his mind a Passover Seder from his youth. Judah’s atheist Aunt May (Anna Berger) and religious father Sol, is an exploration of the relationship between morality and GOD and the problem of morality in a godless universe. Aunt May takes the position of the atheist and moral relativist in the ensuring debate as she envisions a cruel and godless world with no objectives standards of good and evil and no moral purposes behind human reality. Aunt May believes individuals justify their actions as they wish: â€Å"For those who want morality there’s morality. Nothings handed down in stone.† Aunt May argues that in a world where everything is permissible, there is nothing to stop an individual from committing murder other than their own conscience. â€Å"And I say, if he can do it, and get away with it, and chooses not be bothered by the ethics, then he’s home free.† We live in a universe where our moral ethics between right and wrong are greatly  unbalanced. A world where the good suffer, the bad prosper and no greater power will ever rectify this which is a sad consequence. It is really hard to establish a basic moral or ethical system for human beings because we are so indiff erent of each other. We have for example the Bible or the Koran, but, like Aunt May state in the film, â€Å"For those who want morality there’s morality.† [Also in the final scene of the film Judah draws Cliff into a supposedly hypothetical discussion that draws upon his morals. Judah says that with time, any crisis will pass; but Cliff morosely claims instead that one is forever fated to bear ones burdens for â€Å"crimes and misdemeanors†] Wikipedia. We battle daily for justice. All we can do as human beings is to hope for happiness try to utilize our own moral ideas and meaningful values to again hopeful influence our lives and to reflect upon future generations. References â€Å"Crimes and Misdemeanors (Philosophical Films).† Crimes and Misdemeanors (Philosophical Films). N.p., n.d. Web. 30 Mar. 2013. â€Å"Crimes and Misdemeanors: The Final Scene.† YouTube. YouTube, 04 Feb. 2009. Web. 30 Mar. 2013. â€Å"Crimes and Misdemeanors.† Wikipedia. Wikimedia Foundation, 29 Mar. 2013. Web. 30 Mar. 2013. â€Å"Existentialism Is a Humanism Quotes.† By Jean-Paul Sartre. N.p., n.d. Web. 30 Mar. 2013. IMDb. IMDb.com, n.d. Web. 30 Mar. 2013. â€Å"The Journal of Religion and Popular Culture.† The Journal of Religion and Popular Culture. N.p., n.d. Web. 30 Mar. 2013. http://phil.uregina.ca/vancha/Litch-chp6.pdf

Sexual Abuse And Child Abuse - 1983 Words

Sexual abuse to a child can be a confusing and devastating experience for the family. Families who are affected by child sexual abuse can have a difficult time talking about the abuse. Studies have shown that about one out of every four girls and one out of every five boys are sexually abused by the time they are 18 years old. Sexual abuse to children does not discriminate based on socioeconomic status, ethnicity, culture, religion or education. Treating a victim of child sexual abuse is a difficult process because of the lack of trust the child will have for authoritarian figures. Often times when child sexual abuse occurs the family members have a hard time acknowledging or even believing the abuse occurred, which can lead to the family†¦show more content†¦Child abuse is reported about 80,000 times per year, but the most disturbing fact is how many reports of child abuse go unreported due to the child being afraid to talk about the abuse, and not wanting to get their offender in trouble. Children between the ages of three to five years old are considered to be the most vulnerable to be a victim of sexual abuse. Children need to have supervision at all times, especially during times like changing clothes and bathing. If unsupervised, this can open the door for sexual abuse by the relatives, babysitters, etc. The second risk factor is the socioeconomic status; the offender will notice the child isn’t getting any attention from the family and will manipulate the situation with the child. 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Many children told adults, yet still had to carry the burden, as adults, of their rapist never being caught. However, now, people are recognizing the truth and are trying to come up with a solution (Berk 352). Despite the increased effortRead MoreChild Sexual Abuse1260 Words   |  5 Pages Child sexual abuse is a social crisis of significant magnitude. This type of abuse has been found to be correlated with the advancement of an extensive range of mental health and social problems in children and adults. Child sexual abuse is the term used when an adult uses a child or adolescent for his own sexual gratification or pleasure. Furthermore, a frequent expression of childhood sexual abuse is control over the abused child. This type of abuse knows no particular demographic and occursRead MoreChild Sexual Abuse1573 Words   |  7 PagesChild Sexual Abuse CONTENT PAGE 1. Introduction Page 1 2. Case Study Page 1 3. How this Affects learners Page 2 4. Policies and Procedures Page 2 5. 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I also believe that they did not consider the impactRead MoreThe Effects Of Sexual Abuse On A Child1316 Words   |  6 Pagesabused before they turn eighteen years old (Wurtele, 2014). Abuse to a child whether in the form of physical, emotional, sexual, or neglect is never acceptable. Children are our future, and we should treat our future with respect and guidance in order to ensure a happy and safe environment for all. Unfortunately, many children are abused around the world whether it is physically, emotionally, sexually, or through neglect. Sexual abuse to a child, to many, is unthinkable. Who could do such a thing? ThroughRead MoreChild Sexual Abuse And The Community892 Words   |  4 Pagesother words, it is working with the community. Child Sexual Abuse impacts the community in several ways, such as through fear, confusion, as well as economically. Though the abuse might only physically affect one person, it could still greatly impact everyone else. 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In China, there is increasing coverage about some particular cases and increasing number of reports to All-China Women’s Federation (ACWF) from only a hundred in second half of 1997 to over 3000 in 2000 (Long, 2007), but it could be believed that the number of casesRead MorePsychoopathology Of Child Sexual Abuse757 Words   |  4 PagesThe research put forth by Rind et al (1998), while obviously controversial, was delving into other variables that could be correlated to the severity of psychopathology of victims that experienced child sexual abuse. While child sexual abuse is a very sensitive subject, I think this research has benefited the conversation of CSA. There are multiple variables that cause a person’s psychopathology and to blame the men tal disorders on strictly one event or multiple events of the same acts is in my opinion

The Learning Outcome Checklist - 992 Words

Throughout my Spelman journey, I have encountered a variety of complex assignments and projects that required critical thinking skills, reflections and analyses, and the use of different tools. Each assignment required a tremendous amount of time and dedication in order to develop a successful final product. Being a biology major, I had to find ways to relate biological features with assigned topics from core electives of different subject areas. Quite frequently, I would find it extremely difficult to relate biology to subject areas that I felt had no relation to my major. However, as time progressed, I began to make these type of connections with ease due to my knowledge in the field of biology expanding. In this reflection, I will describe ways in which a particular assignment during my duration at Spelman reflects one or more objective from the learning outcome checklist. To begin, I chose to upload an assignment that reflects the intellectual intersection portion of the learning outcome checklist. I chose this particular learning outcome because throughout Spelman, the intersectionality of black women in various sectors of life has been an underlying message or purpose that Spelman has embedded within us. Being enrolled in African Diaspora of the World for two semesters during my freshman year, I was exposed to issues that I did not know exist. ADW opened my eyes and made me acknowledge problems that black women have faced and continues to face today. I am beyondShow MoreRelatedThe Planning Process Used For The Backward Design1324 Words   |  6 Pagesalignment that proposes a complete alignment of; the learning outcomes, the assessment tasks, and the teaching and learning experiences (Readman Allen, 2013, p. 15). 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