English Vocabe Essay

Their meanings and correct usage in sentence Abolish verb abolish something to officially end a law, a system or an institution This tax should be abolished. 1 sudden and unexpected, often in an unpleasant way an abrupt change/halt/departure The accident brought his career to an abrupt end. 2 speaking or acting in a way that seems unfriendly and rude; not taking time to say more than is necessary abrupt manner She was very abrupt with me in our meeting. The interview ended abruptly. Absolute adjective 1 total and complete a class for absolute beginners absolute confidence/trust/silence/truth ‘You’re wrong,’ she said with absolute certainty. Around them the darkness was absolute, the silence oppressive. 2 [only before noun] used, especially in spoken English, to give emphasis to what you are saying There’s absolute rubbish on television tonight. He must earn an absolute fortune. 110 MB is the absolute minimum you need to run the program. What an absolute idiot I’ve been ! 3 definite and without any doubt or confusion There was no absolute proof. He taught us that the laws of physics were absolute. The divorce became absolute last week. 4 not limited or restricted absolute power/authority an absolute ruler/monarchy (= one with no limit to their power) 5 existing or measured independently and not in relation to something else Although prices are falling in absolute terms, energy is still expensive. Beauty cannot be measured by any absolute standard. It was absolutely pouring with rain. 2 absolutely no†¦, absolutely nothing used to emphasize something negative She did absolutely no work. There’s absolutely nothing more the doctors can do. 3 used with adjectives or verbs that express strong feelings or extreme qualities to mean ‘extremely’ I was absolutely furious with him. She absolutely adores you. He’s an absolutely brilliant cook. 4 used to emphasize that you agree with somebody, or to give somebody permission to do something‘ They could have told us, couldn’t they? ’ ‘ Absolutely! ’‘Can we leave a little early? ’ ‘Absolutely! 5 absolutely not used to emphasize that you strongly disagree with somebody, or to refuse permission ‘Was it any good? ’ ‘No, absolutely not. ’ Absolution NOUN (especially in the Christian Church) a formal statement that a person is forgiven for what he or she has done wrong Absolutism noun 1 a political system in which a ruler or government has total power at all times 2 belief in a political, religious or moral principle which is thought to be true in all circumstances Abstain verb 1 abstain (from something) to choose not to use a vote, either in favour of or against something Ten people voted in favour, five against and two abstained. abstain (from something) to decide not to do or have something, especially something you like or enjoy, because it is bad for your health or considered morally wrong to abstain from alcohol/sex/drugs 3 abstain (from something) (Indian English ) to stay away from something. What she did was an abuse of her position as manager. 2 unfair, cruel or violent treatment of somebody child abuse sexual abuse reported abuses by the secret police She suffered years of physical abuse. 3 [uncountable] rude and offensive remarks, usually made when somebody is very angry Synonym SYNONYM: insults to scream/hurl/shout abuse a stream/torrent of abuse The man burst into a torrent of foul-mouthed racist abuse. Acquaint verb acquaint somebody/yourself with something (formal) to make somebody/yourself familiar with or aware of something Please acquaint me with the facts of the case. You will first need to acquaint yourself with the filing system. Acquiesce verb acquiesce (in/to something) (formal) to accept something without arguing, even if you do not really agree with it Senior government figures must have acquiesced in the cover-up. She explained her plan and reluctantly he acquiesced. Acquiescence noun the fact of being willing to do what somebody wants and to accept their opinions, even if you are not sure that they are right There was general acquiescence in the UN sanctions. Acquire verb 1 acquire omething to gain something by your own efforts, ability or behaviour She has acquired a good knowledge of English. How long will it take to acquire the necessary skills? He has acquired a reputation for dishonesty. I have recently acquired a taste for olives. 2 acquire something to obtain something by buying or being given it The company has just acquired new premises. How did the gallery come to acquire so many Picassos? I’ve suddenly acquired a stepbrother. IDIOM: an acquired taste a thing that you do not like much at first but gradually learn to like Abstract art is an acquired taste. Acquisition noun 1 [uncountable] the act of getting something, especially knowledge, a skill, etc theories of child language acquisition 2 [countable] something that somebody buys to add to what they already own, usually something valuable His latest acquisition is a racehorse. The money will be spent on acquisitions for the university library. 3 [countable, uncountable] (business) a company, piece of land, etc. bought by somebody, especially another company; the act of buying it They have made acquisitions in several EU countries. he acquisition of shares by employees. The group has announced its first overseas acquisition: a successful software company. Acquit VERB 1 acquit somebody (of something) to decide and state officially in court that somebody is not guilty of a crime The jury acquitted him of murder. Both defendants were acquitted. She was acquitted on all charges. He was acquitted on the grounds of insufficient evidence. Opposite:convict 2 acquit yourself well, badly, etc. to perform or behave well, badly, etc He acquitted himself brilliantly in the exams. Adapt verb 1 to change something in order to make it suitable for a new use or situation nonym SYNONYM: modify, adapt something These styles can be adapted to suit individual tastes. adapt something for something Most of these tools have been specially adapted for use by disabled people. 2 to change your behaviour in order to deal more successfully with a new situation m SYNONYM: adjust It’s amazing how soon you adapt. The organisms were forced to adapt in order to survive. adapt to something We have had to adapt quickly to the new system. A large organization can be slow to adapt to change. adapt yourself to something It took him a while to adapt himself to his new surroundings. 3 adapt something (for something) (from something) to change a book or play so that it can be made into a play, film/movie, television programme, etc Three of her novels have been adapted for television. Adequate adjective enough in quantity, or good enough in quality, for a particular purpose or need an adequate supply of hot water The room was small but adequate. There is a lack of adequate provision for disabled students. He didn’t give an adequate answer to the question. adequate for something The space available is not adequate for our needs. adequate to do something training that is adequate to meet the future needs of industry OPPOSITE: inadequate adequacy noun [uncountable]The adequacy of the security arrangements has been questioned. OPPOSITE: inadequacy adequately adverb Are you adequately insured? Clean the surface first, or the paint will not adhere. There was oil adhering to the bird’s feathers. Praisal Verb Use: adhere to something to behave according to a particular law, rule, set of instructions, etc; to follow a particular set of beliefs or a fixed way of doing something For ten months he adhered to a strict no-fat low-salt diet. She adheres to teaching methods she learned over 30 years ago. Staff should adhere strictly to the safety guidelines. The diet will work if it is adhered to. Adolescence noun the time in a person’s life when he or she develops from a child into an adult SYNONYM: puberty Adolescence brings about major changes in a young person’s body. Adolescent noun a young person who is developing from a child into an adult adolescents between the ages of 13 and 18 Adopt verb CHILD 1 to take somebody else’s child into your family and become its legal parent(s) a campaign to encourage childless couples to adopt adopt somebody to adopt a child She was forced to have her baby adopted. ethod 2 adopt something to start to use a particular method or to show a particular attitude towards somebody/something All three teams adopted different approaches to the problem. suggestion 3 adopt something to formally accept a suggestion or policy by voting to adopt a resolution The council is expected to adopt the new policy at its next meeting. new name/country 4 adopt something to choose a new name, a country, a custom, etc. and begin to use it as your own to adopt a name/title/language Early Christians in Europe adopted many of the practices of the older, pagan religions. ay of behaving 5 adopt something (formal) to use a particular manner, way of speaking, expression, etc He adopted an air of indifference. candidate 6 adopt somebody (as something) (British English, politics) to choose somebody as a candidate in an election or as a representative She was adopted as parliamentary candidate for Wood Green. Adore verb (not used in the progressive tenses) 1 adore somebody to love somebody very much It’s obvious that she adores him. 2 (informal) to like something very much adore something I simply adore his music! Don’t you just adore that dress! adore doing something She adores working with children. Adorn VERB to make something/somebody look more attractive by decorating it or them with something adorn something/somebody Gold rings adorned his fingers. Graffiti adorned the walls. adorn something/somebody/yourself with something The walls were adorned with paintings. The children adorned themselves with flowers. adornment . noun A plain necklace was her only adornment. Advocate (v) VERB to support something publicly advocate something The group does not advocate the use of violence. dvocate (somebody) doing something Many experts advocate rewarding your child for good behaviour. advocate that†¦ The report advocated that all buildings be fitted with smoke detectors. The report advocated that all buildings should be fitted with smoke detectors. Aesthete (Esthete) NOUN a person who has a love and understanding of art and beautiful things Aesthetic (Esthetic) concerned with beauty and art and the understanding of beautiful things an aesthetic appreciation of the landscape The benefits of conservation are both financial and aesthetic. made in an artistic way and beautiful to look at Their furniture was more aesthetic than functional. aesthetically (North American English also es-):adverb aesthetically pleasing colour combinations.

Orhan Pamuk vs. Virginia Woolf

Virginia Woolf vs. Orhan Pamuk Aykut Can TURKMEN Petroleum – Gas University of Ploiesti Abstract: The aim of this paper is to compare and indicate the affect of â€Å"stream of consciousness†. Moreover, I tried to show the (dis)similarities between these two important writers. In this paper, for Orhan Pamuk, I focused on the novel which is called â€Å"Sessiz Ev (Silent House)†. Key words: stream of consciousness, omniscient point of view, third person narration, impact of the time, lives’ reflections and individuality. The usage of Stream of Consciousness Stream of consciousness was used by these two writers perfectly.In the novel of Virginia Woolf, â€Å"The Waves† and in the novel of Orhan Pamuk, â€Å"Sessiz Ev (Silent House)†, there are plenty of examples in these books. For â€Å"Sessiz Ev†, at the beginning of the book a character’s consciousness, called Recep, is transmitted without details and the descriptions by Orhan Pamuk. Pamuk wanted the readers to have fun and to see the consciousness of a person ironically. As in the essay of Virginia Woolf â€Å"Modern Fiction† she describes life as an incessant shower of innumerable atoms and also she indicates that a modern writer must record the atoms as they fall upon the mind in which they fall.This thought helps us to explain stream of consciousness. Pamuk shared the same idea with Woolf. Pamuk preferred to give an impression to the reader rather than summarizing what the character see, think and do or reporting from the outside in clear sentences like Virginia Woolf. In â€Å"The Waves†, Woolf is trying to give a more realistic picture of psychology than had ever before been presented in fiction. She was the most important writer for the fiction and for the stream of consciousness. Stream of consciousness is the most important technique was used by Woolf to approach her works such as The Waves.The Impact of the Lives & Time in the nove ls The novels are the reflections of the writers’ lives mostly. For these two novels, Sessiz Ev and The Waves, I can say that Woolf and Pamuk wrote their own lives but fiction. Pamuk said that he had written his own life and the characters were his steps on the life. Woolf also reflected her life to her novel, The Waves. She also wrote her experiences with the help of her own characters in the book. While â€Å"The Waves† was taking place in one day and the all steps of one day, â€Å"Sessiz Ev† took place in one week.This means that Pamuk used the time undetailed but Woolf used the time so detailed. Woolf used the time like a life and each step of the day is the part of a life. For example, the beginning of the novel is early morning and this time of the day represents the childhood. But Pamuk doesn’t do this he prefers to use the time long. Pamuk uses the time with the clock but Woolf doesn’t use the time as it is. In â€Å"Sessiz Ev† ther e is many examples like â€Å"It’s ten to eleven†, â€Å"It’s nine† and â€Å"It’s five past nine†. In â€Å"The Waves†, Woolf doesn’t do as Pamuk does.She prefers to say the time by descriptions rather than saying the time directly. Woolf describes nature at the beginning of each part of the book. They are called as interludes. These interludes help the reader to understand the time and the step of the day and life. She uses the words to say the time like: â€Å"sunrise†, â€Å"noon†, â€Å"evening†, â€Å"night† and â€Å"midnight†. The individuality is another most important point for Woolf. Woolf uses â€Å"individual† peculiarly in The Waves. Rhoda claims to â€Å"hate all details of the individual life† and later says, â€Å"I must go through the antics of the individual.I must start when you pluck at me with your children, your poems, your chilblains or whatever it is you do and suffer. But I’m not deluded. † She showed us her thought about individuality with these sentences. She uses the word â€Å"individuality† to signify the mundane and trivial concerns of life rather than originality. Woolf persistently identifies her characters all together throughout The Waves in a manner that is consistently collectivized rather than realistic, and the six friends become facets of personalities and visions of the world before and beyond any existence as people.Woolf explains in one letter the characters’ duty in the book like; â€Å"The six characters were supposed to be one. I’m getting old myself – I shall be fifty next year; and I come to feel more and more how difficult it is to collect oneself into one Virginia; even though the special Virginia in whose body I live for the moment is violently susceptible to all sorts of separate feelings. Therefore, I wanted to give the sense of continuity† (Letters IV, 39 7) Here, with the help of the letter from Woolf, I can say that the book was totally about herself and her experiences in her life.While Pamuk is telling 1980s in Turkey, he tells plenty of stories based on his own stories. He gives examples from his past and his own family’s past while writing this book. The Point of View, Narration and Symbol Third person narration is the most used mode in the 20th century. Woolf and Pamuk used the third person narration in these two novels. Because of the affect of stream of consciousness they used omniscient point of view, because the best way to show the conscious was the third person narration. Third person narrators are usually omniscient- stand outside of the events and they appear under the form of narrating voice.The omniscient has unlimited knowledge. That’s why they are highly reliable and very significant. They have privilege access to the character’s inner thoughts and feelings. In these two novels, there are many narrators, five in â€Å"Sessiz Ev† and six in â€Å"The Waves†. The writers used this kind of narration to preserve the subjectivity. Subjectivity was the one of the most important point in 20th century. Each character tells their own story and this affects the point of view of the books. A new point of view, which lets each character speak, is one of the most important aspects for the readers.When the readers see that each character says the things about themselves on their own, the readers like it, because this shows the equality and the individuality to them. They take an advantage to criticize the characters and to make empathy. Pamuk wanted the readers to criticize them and to find something in the book belong to them. He gave many examples from his life and he wanted the readers to compare with theirs. This was a good method to impress the readers. The waves are the most important symbol in â€Å"The Waves†.When the characters/narrators are children, the fist thing that they hear in the morning is the sound of the waves. From that point the waves became the background noise of their day. Then, they were used as the passage of the time. The Apple Tree, is also a symbol in the book, echoes the apple tree from the Book of Genesis in the Bible, the fruit of which led Adam and Eve to knowledge and expulsion from Eden. Commentary In my opinion, both The Waves and Sessiz Ev are good examples to 20th century. They were so impressive books and well-written books.I expected the same things from the books but they shocked me. For example; I waited the grandmother from Sessiz Ev to die, but she didn’t. In stead of her Nilgun died. Grandmother is totally tradition and narrow minded person. She realised anything and this was so bad situation for me. Her black heart made me angry to her. I think the thing that Orhan Pamuk expected was this. I mean to make the reader comment and criticize the characters. I liked The Waves better than the Ses siz Ev, because it has the all aspects of the modernism. There were some traditions in the book but it was pretty little.Pamuk created a kind of bridge between 20th and the 21st centuries. I found a lot of same things in my life, but I don’t like finding something in the book from my life. Maybe, the descriptions are so important for the writers but this is also a tradition for me. I didn’t like the descriptions part of these two books. For example; I liked the part which the dwarf takes place at the beginning. He goes to cinema. When the movie ends he tells the movie in six lines (in Turkish). That’s what I liked in the book, summarizing the event, movie or the life itself†¦

International Financial Manager Essay Example | Topics and Well Written Essays - 500 words

International Financial Manager - Essay Example Although IFMs are not really expert bankers however they could work in different roles across all of the business and support functions of the HSBC Group such as the Commercial Banking, Retail Banking and Wealth Management, Insurance, Global Private Banking, Risk Management, Global Banking and Markets, Audit and Operations. The International Financial Manager should be flexible since the financial assignments and projects are driven according to the business requirements. An IFM could be a fresh MBA or a management or finance professional seeking to take a next step in his or her career. As an IFM at HSBC, one should be able to: †¢Ã‚  Demonstrate leadership qualities.†¢Ã‚  Commit to the ongoing global mobility across the career path.†¢Ã‚  Develop a clear understanding of the challenges and opportunities related to the changing roles at regular intervals.†¢Ã‚  Make an immediate impact irrespective of the current level or status of the job.HSBC provides a highly com petitive remuneration package and benefits to its International Financial Managers that include: †¢Ã‚  The International Financial Managers at HSBC strive to encourage the potential business community all over the world to invest in their financial services and products.   In doing so, they need to show to the investors that the bank possesses adequate value of Owner’s Equity and retained earnings for funding in its future progress and that HSBC has been able to maintain its liabilitie. They should also focus on operation efficiency since it is the key factor.

Retailer Assignment Example | Topics and Well Written Essays - 500 words

Retailer - Assignment Example In this case, shelf displays remain an important resource especially in the retail environment. Products in the supermarket were assorted depending on the order of the purchasing patterns (Krull, Kathleen & Greenberg 58). In simple terms, the consumer behavior determines the product assortment in the supermarket. On the other hand, departmental stores focused on specific products. Product assortment in the departmental stores simultaneously required large spaces to accommodate most products. During my visit, each departmental store specialized in certain product types whereas the products were assorted depending on their prices and quality. While the supermarket preferred the self-service aspect, departmental stores used the assorted service model. In the supermarket, the customers perform nearly all of the services especially with retail purchasing (Krull, Kathleen & Greenberg 76). This involves self-selection and self-checkouts. On the other hand, the assorted service offered by the department store meant that the retailer offers some service level to the customers (Belisle 35). In this case, the service includes product selection assistance, handling the point-of-purchase transaction and offering delivery. Responses to sales personnel in both stores were quite different. While sales personnel in supermarkets do not easily engage the customers, sales staffs in department stores offer some service level to the customers. In fact, they engage with customers by assisting them in production selection, offering delivery and handling the point-of-purchase transaction(Belisle 35). Their responses to customers are always positive as compared to sales personnel in supermarkets. From the experience, it was evident that department stores were much bigger than the supermarkets. Additionally, the store atmospherics was more sophisticated, unlike the supermarkets. In this case, there was the difference in terms of

English Composition Essay Example | Topics and Well Written Essays - 500 words - 2

English Composition - Essay Example I just don’t see how eliminating one particular part of your food supply, like carbs or protein, can be considered healthy. All it took was a little investigation to figure out those were bad ideas. But I hate jogging! That’s actually work. You run and run and run and get all sweaty and everyone sees you out there being sweaty and gross with your fat bouncing all over the place, which, by the way, is not comfortable at all. After circulating through my friends and their many suggestions, I didn’t find a single one that appealed to me. And then, the quiet guy in the corner looked up from his book and said, â€Å"Do you want to lose weight or tone muscle?† â€Å"Then you need to eat sensibly and get some exercise every day, at least 30 minutes,† he said. â€Å"It doesn’t matter what you do, just do something to get your heart rate going faster for 30 minutes a day. And it doesn’t matter what you eat, as long as you eat reasonable proportions of healthy or low-fat food.† Before I knew it, I was working out with a bunch of people who were much more out of shape than I am in a relatively easy program called Big Loser. The first week was really hard, the second week was not so hard and the third week, I added another show to my daily routine just to challenge myself. What made this so nice is that I could do it right in my own room, where no one had to see me looking all nasty and at the same time, every part of me was working out and getting in shape. I couldn’t see the changes every week, but I could feel them and that was

Health Essay Example | Topics and Well Written Essays - 1000 words - 2

Health - Essay Example But the definition of health, as defined by WHO is perhaps the most accurate because it primarily focuses on the holistic approach of well being. I prefer this definition because holistic approach to health emphasizes at healthcare delivery system that accessible, affordable and quality driven. This approach ensures that the preventive actions and awareness greatly facilitates the overall well-being of persons. Illnesses are mainly caused due to improper diet, unhygienic conditions and lack of awareness regarding healthcare issues and healthy lifestyle. Proper diet and nutrition is essential for a healthy life. A good and balanced food reduces the risk of diseases, especially the lifestyle diseases like obesity, diabetes, blood pressure etc that may prove fatal. Adopting holistic approach through the use of alternative medicines hugely promotes all round welfare of the person because it is based on the principle tat the person needs to ‘feel’ good to become healthy. In the contemporary environment of pluralistic society, holistic approach has increasingly become important in the changing socio-cultural environment and takes into consideration the wider implication of the environment in which the people live. In the recent times, the market driven health components are increasingly driving the common man towards alternative health medicines which provide them with more holistic healthcare modules at lesser cost. The alternative health medicines incorporate physical, mental and social well-being of the people. They can broadly be defined as a group of diversified medical and healthcare system and practices that uses non conventional methods of medicines. Ernst et al. have defined as ‘diagnosis, treatment and/or prevention which complements mainstream medicine by contributing to a common whole, by satisfying a demand not met by orthodoxy or by diversifying the conceptual frameworks of medicine’ (Ernst, 2004). The efficacy of the healing is

Factors impacting todays health care Personal Statement

Factors impacting todays health care - Personal Statement Example It is directly proportional to the CMS regulations of the Federal and state government. This affects the healthcare system because these individuals also tend not to get the preventive care needed to stay healthy. When they come into a medical facility and are sick , sometimes that acuity is increased because of the lack of preventative care. Staff reduction and nursing shortage simply add fuel to the fire as they are the backbone of the healthcare. Amidst this turbulent healthcare system there is some significance that has mushroomed. The Ehealth, expensive prescription drugs, dearth of Nurses have all accounted to a rickety health care environment. But the million dollar question is "Are people ignorant about healthcare insurance"' The answer is some people sacrifice their heatlh for materialistic fancy goods ignoring the fact "Health is wealth". The hospitals are also struggling to balance the disparity between the young and old nurses. But the system needs reformation as people c astigate the government for not managing the economy and government retaliates by increasing the taxes. This is probably not a solution for having better healthcare environment.

Medical Ethics and Duty of care Essay Example | Topics and Well Written Essays - 1000 words

Medical Ethics and Duty of care - Essay Example Persons who owe a duty of care to others must exercise â€Å"reasonable care in the circumstances†. In making an assessment about the circumstances, there are two standards that may be applied from the perspective of doctors (a) an objective standard that is based upon independent standards expected by doctors in general and (b) a subjective element, that is dependent on the individual case, such as for example in an emergency where a doctor may be faced with a personal without the personal capacity to express consent and will be forced to take a decision based upon the circumstances of the particular case. For example, in assessing whether there has been a breach of duty of care, if there is a likelihood that harm will occur, the doctor will be expected to take more precautions.1 Similarly, if the seriousness of the injuries are greater, the defendant doctor will be expected to take greater precautions.2 The Bolam test3 also imputes a higher level of professional liability and standard of care that is expected from a person such as a doctor who professes himself to the best in his field of expertise.

CIPD Diploma (Human Resource Practice Course ) Assignment - 1

CIPD Diploma (Human Resource Practice Course ) - Assignment Example For example, if an organization collects data about worker satisfaction and stores the data without acting on it, it is meaningless. However, is the data collected is accurate and well analysed, it can be of great help to the organization. There are numerous reasons as to why the organization needs to collect HR data. The major reason for collecting data is managerial decision making and action. The management needs to decide on various issues that affects workers and organization success and cannot do so without accurate information. It needs to know what competitors are doing in respect of employees in order to gain competitive advantage; whether workers are satisfied and what can be done to improve their morale in order to increase productivity and other aspects such as absenteeism, labor turnover, and performance levels. Another reason is for legal compliance. The law requires organizations to comply with labor laws such as laws against discrimination, termination and redundancy. To avoid legal litigations for claims of unfair dismissal or termination, the organization needs to collect and record all information regarding workers such as pay, performance levels and disciplinary actions taken to act as evidence in such cases. To avoid discrimination cases, it needs to record information about age of workers, sex, race, religion, disability, pay levels and also recruitment procedures. This data informs the organization whether it is complying with the law and can also be used as evidence in discrimination cases. The health and safety legislation also requires records of accidents, exposure to harzadous substances and training provided to be kept. There are various types of data collected within the organization to support HR practices. Quantitative data such as employee turn over, absenteeism, vacancy forecasts and sales targets are crucial for HR in manpower planning, performance management and

Fashion in History - Bridging the Gap Essay Example | Topics and Well Written Essays - 1000 words

Fashion in History - Bridging the Gap - Essay Example The essay "Fashion in History - Bridging the Gap" gives a review of the article of McRobbie and discusses it. She says that consumption by many is considered to be a feminist character and the different aspects regarding it are left untouched by many writers. The fact regarding the production of the goods of consumption, the money which accounts for the consumption are all missed when talking about it. That is there is no reference to the difficulties women have to face for the consumption of goods. The fact that the females actually consume goods not only for themselves but also their children and their house is not seen. She says that consumption is a wide topic and that females are considered to be the main consumers just explains one part of the consumption process. The ethnicity, gender and class are also missed upon when consumption is talked about. The problem of how poor females cope up with issues of consumption, the link between consumption and production is not considered. Thus McRobbie argues that a lot of major issues are overlooked and for a proper understanding of the consumption phenomenon, all criteria and facts regarding it should be seen. Many writers like Pumphrey, Felsky and Reekie have discussed regarding the fact that consumption has been dominated by females and Pumphrey and Reekie have analyzed the issue of consumption a bit ahead but again not all aspects have been viewed. With an advance in education, the issue of consumption started to get discussed in the late twentieth century.

Apple Firm Strategy Analysis Essay Example for Free

Apple Firm Strategy Analysis Essay The firm I have chosen to analyze is Apple. Apple, officially called as Apple Inc. was founded on April 1, 1976 by Steve Jobs and Steven Wojniak. It was incorporated on January 3, 1977. (Mohta, 2010) Apple designs and manufactures consumer products such as computers, laptops, tablets, phones and music players and computer software products such as Mac OS Operation System and iTunes. Over the past few years, Apple has gained a large customer base and been able to dominate the market share. Strategic frameworks such as Porters five forces and Strategic focus will help us in analyzing how Apple has managed to sustain its profits over a long period of time. Porter’s five forces framework Threat of Competition When it comes to computers, tablets and music players, Apple dominates the market share by a huge margin. The gross profit for Apple in the year 2012 is $65.64 billion whereas the gross profit for HP and Dell is $27.64 billion and $13.06 billion respectively. (Sparks, 2012) HP was unable to compete with Apple in the tablet market that it has started to consider focusing only on the computer industry. In the smartphone market, Samsung has by far been the biggest competitor for Apple. Samsung has 29.1% of the market share in the smartphone market whereas Apple only has 24.2 % of the market share. (Reisinger, 2012) Threat of new entrants Considering the large customer base Apple has, threat of new entrants is quite low. The new entrants have neither been able to match up to the quality of the Apple products nor to the sales volume held by Apple. Hence, if Apple continues to design and manufacture innovative products, it will be extremely difficult for new entrants to be able to compete with Apple. Threat of Substitutes When it comes to Apple’s hardware products, there are no substitutes as such that could replace it. However, when it comes to Apple’s software products such as the iTunes, which is the music store designed and developed by Apple for the purpose of purchasing and downloading music, there is a high possibility that the customers could look out for alternative sources for music such as limewire, youtube.com. (Mohta, 2010) Power of buyers Apple has always focused on hardware and software integration of its products. Hence, Apple customers end up owning more than one Apple product. As a result of this, switching costs are extremely high. Also, due to the fact that large sales volumes are promised by Apple to the carrier networks such as ATT and Verizon, iPhones are sold to the customers at a subsidised rate. This is an indication that the carriers have very less buying power. (Sparks, 2012) Power of suppliers Apple has an advantage over its suppliers as it outsources most of its manufacturing and has also started producing its own supplies. Consequently, it also gives Apple a huge competitive advantage. (Term paper warehouse) Strategic focus framework The three value disciplines that are taken up for analyzing a company are: Operational Excellence Apple as a company is highly efficient when it comes to operational excellence. All the departments in the organization starting from the sales forecasting department to the Distributions department are synchronised with each other leading to a highly efficient supply chain. Also, Apple has a limited product line. (Lariviere, 2011) Hence, it is able to provide its complete focus on designing and manufacturing those products rather than drifting away from the organizations objective to sustain profits with a large number of product lines. Customer intimacy â€Å"Apple targets people. It focuses on users. And it lets them decide how and where they will use its products.† (Asay, 2010) Apple has always been a customer focused company where its main aim is to deliver high quality products to its customers. Product Leadership Apple has managed to be a leader in its industry because of the fact it has been able to design innovative products. It has initiated changes to which its competitors had to respond. For example, Apple revolutionised the Smartphone market by introducing the iPhone. Except for Samsung, no other competitor of Apple has been able to come up with a strategy to deviate market focus from Apple. In addition, Apple has always on the lookout for new products to design and new markets to enter. This strategy has led to Apple being a leader in its industry. References Asay. M. (2010). Apple Doesn’t target Markets. It Targets People. GIGAOM. Retrieved from: http://gigaom.com/2010/08/26/apple-doesnt-target-markets-it-targets-people/ Bargaining Power of Suppliers. Term Paper Warehouse. Retrieved from: http://www.termpaperwarehouse.com/essay-on/Bargaining-Power-Of-Suppliers/84367 Lariviere. M. (2011). Operations: Apple’s Secret Sauce? The Kellogg Insight. Retrieved from: http://operationsroom.wordpress.com/2011/11/04/operations-apples-secret-sauce/ Mohta, J. (2010). Poter’s 5 forces model case Apple Inc. Slideshare. Retrieved from: http://www.slideshare.net/jontymohta444/porters-5-forces-model-case-apple-inc Reisinger, D. (2012). Samsung Pulling away from Apple in smartphone market. CNET. Retrieved from: http://news.cnet.com/8301-1035_3-57424779-94/samsung-pulling-away-from-apple-in-smartphone-market/ Sparks, D. (2012). Competing with Apple is No Fun. The Motley Fool. Retrieved from: http://beta.fool.com/danielsparks/2012/09/03/apple-2012-50-growth/10776/ Spartanski. (2009). Case Study Apple Inc. Slideshare. Retrieved from: http://www.slideshare.net/Spartanski/case-study-apple-inc-2008

Document Analysis of John Browns Address to the Virginia Court Essay Example for Free

Document Analysis of John Browns Address to the Virginia Court Essay The address given by John Brown to the Virginia court was his final words before execution on charges of treason. The charges were given because of a raid that he directed with the intent to take federal weapons which is an act of treason. On October 16th-18th, 1859, the radical abolitionist John Brown led a group of white and black men, including two of his sons, on Harpers Ferry, Virginia. Brown’s goal was to seize the federal arsenal, arm the local slaves, and fight a way into the North as described in this primary source in court. This raid was not surprising because of his abolitionist background and insanity as described by the Robert E. Lee who led the Union Army that suppressed the revolt. The group held up in a fire department and was attacked by Lee’s soldiers. The failed attempt resulted in Brown’s capture, trial, and execution on December 2nd. This episode of slave resistance was the last major rebellion contributing to the secession of the South and, eventually, the Civil War. Purpose: John Brown had a a few purpose for delivering this address. Obviously, it was given in response to charges accumulated from the raid, and the address also makes several points explaining his defense. Brown stated that he did not intend to fire a single gun but wanted simply to take slaves from plantations and lead them to northern states or Canada. Brown also stated that he did not induce the others involved in the raid to join him which lessened his crime in his mind. To the charges he addressed, â€Å"I never did intend murder, or treason, or the destruction of property, or to excite or incite slaves to rebellion, or to make insurrection. Though he denied the charges, one can infer that Brown really did want a slave uprising to occur in the South due to his strong abolitionist morals and beliefs. If the raid were to be successful, Brown would not stop with those slaves, but rather continue his forced manumission of the South. Brown’s impression of the trial was one of satisfaction, but he argued that â€Å"it is unjust that I should suffer such a penalty [of death]. † He made this argument because his intent was not to start this uprising but, instead, to be an act of defiance that he knew would indirectly cause a mass insurrection in the South. Value: John Brown’s address is not a historical landmark and was a less significant historical document that had minimal aftermath; however, it provides a specific example of responses in court giving insight into how acts of slave resistance are dealt with legally. Brown gives this document a unique texture because of his eloquence in court compared with his savagery in the raid. Overall, he is given the status of a martyr with his words: â€Å"I submit [to death]: so let it be done! † Brown reveals a very different side of his personality in which he is a dignified martyr. He predicts that slavery will never end peacefully in the country whose â€Å"rights are disregarded by wicked, cruel, and unjust enactments†. Historians can use this document today to show people strong in their beliefs who act upon them, and although some failed in their efforts, their cause was strengthened. Limitations: The address made by John Brown contains several limitations that affect its credit as a historical source. A significant limiting factor is that there is only one opinion to explain the raid. Brown had a biased opinion mainly because of his childhood having been greatly influenced with abolitionist morals and beliefs. One would think that Brown’s address would be biased in spite of his numerous accusations, but he speaks as if he had nothing to lose. The aiding and abetting criminals in the raid would not have delivered a speech as dignified and passionate as Brown’s but would obviously be similar in their renditions of the event. To fully understand Brown’s raid, historians would need to consult Robert E. Lee’s notes. After viewing both sides of the story, a historian can either choose a side or make an inference that incorporates both.

The Education In Reduce Audit Expectation Gap

The Education In Reduce Audit Expectation Gap Introduction The issue of audit expectation gap (AEG) has been very significant to the accounting profession since mid 1970s and continues to be debated until today. In the 1970s and 1980s, massive corporate failures have caused the accounting profession to be severely criticized by the public. For example, in 1973, Equity Funding an insurance firm based in Los Angeles collapsed when its computer-based fraud was discovered. In May 1982, Drysdale Government Securities collapsed followed by Penn Square Bank two months later. In 1985, the $340 million fraud in ESM Government Securities has been the largest securities fraud case ever to come before a US federal court at that time. Auditors were then forced to battle with legal suits taken against them. Meanwhile, the mounting list of corporate failures and abuses, alleged audit failures, and lawsuits against prominent accounting firms has generated concern outside the profession which subsequently called the House Subcommittee on Oversight and Inve stigations of the Committee on Energy and Commerce to conduct a hearing or congressional investigation of the profession, which was chaired by John Dingell, (Management Accounting, 1985). In defense, the profession defined the concept of AEG and focused public criticism on that concept. The US accounting profession also responded to the scandals and criticism by appointing the Commission on Auditors Responsibilities (the Cohen commission) in 1974 and in 1978. The Cohen report concludes that there is an expectations gap between what auditors do and what the public expects of them. And then in 1986 the Anderson committee issues its report, Restructuring Professional Standards to Achieve Professional Excellence in a Changing Environment, in response to concerns over the professions ability to serve the public interest and retain public confidence. In 1987 The National Commission on Fraudulent Financial Reporting (popularly known as the Treadway commission) reports on how fraudulent financial management can be reduced and how auditors can reduce the expectations gap between themselves and the public (Mousselli, 2005). This is followed by the Accounting Standard Board released, in 1988, of nine expectation gap standards (SAS no. 53 through 61) which were intended to redu ce the gap between what the informed public perceives auditors to be responsible for and what auditors regard their own responsibilities to be. However, those standards have not succeeded in closing the gap (Martens and McEnroe, 1991). The profession has the view that, in general, the public believes that auditors should take more responsibilities in detecting fraud, illegal acts, and material misstatements and to perform better in communicating about the nature and the results of audits including giving early warning about the possibility of business failure (Guy and Sullivan, 1988). The nine new standards are believed to address these issues. The standards cover four broad categories: improving external communication, detecting fraud and illegal acts, making audit more effective, and improving internal communication. This also involves a new auditors report (Kolins, 1988). However, the public regards that auditors have a covenant with society to be responsible for the independent certification of financial statements. And one crucial way in which SAS Nos 56-61 fail to express the auditing covenant and, hence, fail to close the expectation gap, relates to auditors responsibilities with regard to illegal acts by cl ients (Martens and McEnroe, 1991). Therefore, despite the professions efforts to address the issue of AEG, the gap still exists. As mentioned by the SECs Chief Accountant Michael Sutton, there were five dangerous ideas held by some accountants; one of it being auditors have closed the expectation gap. According to Steinberg in 1997, even the new auditing standards on fraud cannot be expected to totally close the gap. This is supported by Sikka, Puxty, Willmott and Coopers (1998) contention that due to social conflict, the meaning of social practices, such as audits, is subject to continuous challenges and renegotiations and the gap between competing meanings of audit cannot be eliminated. And so, in 2002, the profession is back under the spotlight following another series of corporate collapses that made history in the United States. As noted by Eden, Ovadia, and Zuckerman (2003), the criticism against the auditors is renewed with every public corporations failure and each financial loss the public takes. The firm Arthur Andersen came to its demise because of its association with Enron, even though the verdict of obstruction of justice against the firm was overturned in 2005 by the United States Supreme Court (Moussalli, 2005). The crisis then led to the enactment of the Sarbanes-Oxley Act 2002 that is said to be the most sweeping reform ever to affect the accounting profession (Castellano, 2002). Now the accounting firms are regulated entities. Those corporate crises led to new expectations and accountability requirements, and hence, create this called expectation gap. An expectation gap is detrimental to the auditing profession as highlighted by Limperg, 1933 (cited in Porter Gowthorpe 2001) that: If auditors fail to identify societys expectations of them, or to recognize the extent to which they meet (or, more pertinently, fail to meet) those expectations, then not only will they be subject to criticism and litigation but also, if the failure persists, societys confidence in the audit function will be undermined and the audit function, and the auditing profession, will be perceived to have no value. In view of the detrimental effect of AEG to the auditing profession, various methods have been suggested in the literature to reduce the AEG. Education is one of the methods often recommended by researchers and practitioners as a means of reducing the AEG (Gramling, Schatzberg and Wallace, 1996). Definition Of Audit Expectations Gap The expectation gap is the gap between the auditors actual standard of performance and the various public expectations of auditors performance (as opposed to their required standard of performance). Many members of the public expect that: auditors should accept prime responsibility for the financial statements, auditors certify financial statements, a clean opinion guarantees the accuracy of financial statements, auditors perform a 100% check, auditors should give early warning about the possibility of business failure, and auditors are supposed to detect fraud. Such public expectations of auditors, which go beyond the actual standard of performance by auditors, have led to the term expectation gap. According to the auditing profession, the reality is that: management, as preparers of the financial statements, is primarily responsible for their content, even though management may request the auditors to prepare them; an audit only provides reasonable assurance that financial statements are free of material misstatement based on The CPA Journal entitled The Past and Future of Reasonable Assurance; an audit is no guarantee of solvency or financial performance; auditors are only required to test selected transactions it does not make economic sense, in to-days world, to check all transactions; and although auditors plan and conduct an audit engagement with an attitude of professional skepticism recognizing that circumstances such as fraud may exist that will cause the financial statements to be materially misstated, an audit does not guarantee that fraud will be detected. Several accounting researchers and professional accounting bodies have offered their definitions. For example, the phrase Audit Expectations Gap was first introduced into the literature over twenty years ago by Liggio (1974). In his article The Expectation Gap: The Accountants Waterloo? has defined that: à ¢Ã¢â€š ¬Ã‚ ¦the expectation gap is a factor of the levels of expected performance as envisioned both by the independent accountant and by the user of financial statements. The difference between these levels of expected performance is expectation gap. A few years later, in 1978, when the Cohen Commission Report was published, the definition extend to adds that a gap may exist due to the difference between the publics expectations and needs and what auditors can and should reasonably expect to accomplish. Porter (1993), however, argued that the definitions used by Liggio (1974) and the Cohen Commission Report were too narrow as they failed to consider the possibility of substandard performance by auditors. She states: these definitions are too narrow in that they do not recognise that auditors may not accomplish expected performance (Liggio) or what they can and reasonably should. They do not allow for sub-standard performance. It is therefore, proposed that the gap, more appropriately entitled the audit expectation-performance gap, be defined as the gap between the publics expectations of auditors and auditors perceived performance. According to Porter (1993), the gap has two components: the reasonableness gap and the performance gap. The reasonableness gap explains the expectation gap as the result of differences between what societies expects auditors to achieve and what auditors can reasonably expect to accomplish. Conversely, the performance gap views the issue as the differences in the publics expectations of auditors and their perceptions of auditors performance. Viewed in this way, the gap can be widened either by an increase in societys expectations (some of which can be unreasonable) or a deterioration in perceived auditor performance (sub-standard performance arises where the auditor fails or is perceived to fail to comply with legal and professional requirements). Therefore, the gap can be narrowed either by a reduction in societys expectations or an improvement in perceived performance. Other than that, a few researchers also attempt to define the audit expectations gap in general terms. For example, Liekerman (1990), indicates that expectations gap refers to the discrepancy between what professionals (auditors) appears to believe they are telling the rest of the community and what the rest of the community believes it is being told. This highlights the seriousness of the problem faced by the auditing profession which serves society rather than its immediate clients. Monroe and Woodliff (1993) defined the audit expectation gap as the difference in belief between auditors and the public about the duties and responsibilities assumed by auditors and the messages conveyed by audit report. Jennings et al. (1993) defined the audit expectations gap as the differences between what the public expects from the auditing profession and what the auditing profession can actually provide. Humphrey (1997) defines it as a representation of the feeling that auditors are performing in a manner at variance with the beliefs and desires of those for whose benefit the audit is carried out. According to Humphrey (1997), this definition can be extended to include other issues such as the adequacy of auditing standards and the quality of audit delivery. Local Auditing Context In Malaysia The Companies Commission of Malaysia regulates all companies including public listed and private limited companies incorporated under the Malaysian Companies Act 1965 (CA 1965). Section 169(4) of the CA 1965 requires every company incorporated under the Companies Act to have its financial statements audited before they are presented at the annual general meeting. Section 9 of the Act further requires that the audit must be performed by an approved company auditor as defined under Section 8 of the CA 1965. The auditors in Malaysia are regulated by Malaysian Institute of Accountants (MIA). Malaysias first documented financial reporting regulations were the Companies Ordinance 1940, which was repealed in 1965 to make way for the Malaysian Companies Act (CA, 1965). Introduction of the CA (1965) marked a significant turn in the countrys financial reporting practice as the Act, through the provisions of section 167 and the ninth schedule, established formal requirements, rules and regulations on accounting. Section 169 of the act requires the directors of every company to present audited financial statements at the annual general meeting and to ensure that the statements give a true and fair view of the companys affairs and results of its operation. The duties of the auditor were specified in section 174, which include: reporting to the members of the company on the accounts; ensuring timely submission of the audit report to the company; expressing an opinion on the truth and fairness of the financial statements; and ensuring compliance with the requirements of the Companies Act 1965 and the applicable approved accounting standards. The approved accounting standards are those standards that are issued or approved by the Malaysian Standards Board (MASB). Under Section 174 (8) of the Company Act 1965, auditors are required to report to the Registrar on any breach or non-observance of any provision of the Company Act 1965. The auditors are required to follow the Malaysian Approved Standards on Auditing (MASA) in the conduct of their audits. Any breach of or failure to comply with MASA could be considered as conduct discreditable to the profession, and this could lead to disciplinary action against the auditors (Arens et al 2003). With effect from 30 September 2004, the MIA has implemented the Anti-Money Laundering Act 2001 (the AMLA, 2001). The AMLA (2001) requires auditors, accountants and company secretaries who are members of the Malaysian Institute of Accountants (MIA) to report suspicious transactions of their clients to the Financial Intelligence Unit in the Bank Negara (Central Bank of Malaysia). In addition, Section 50 of the Securities Industry Act 1983 (SIA) stipulates that auditors are required to report to the Securities Commission any irregularities that are found during the course of the audit which may jeopardize the funds or property of the shareholders. Qualification Levels Education is not only aimed at meeting short-term professional and labour market needs and requirements. Education plays an important role in science and culture and for personal development. However, education has to provide access to qualifications and competences which facilitate a professional career. Most accountants and auditors need at least a bachelors degree in business, accounting, or a related field. Many accountants and auditors choose to obtain certification to help advance their careers, such as becoming a Certified Public Accountant (CPA), ACCA or MICPA. Generally, they take those professional papers for the purpose of become qualified professional auditors. Level qualifications usually focus on a particular subject or area in basic knowledge, skills and understanding. ACCA The ACCA qualification is designed to provide the accounting knowledge, skills and professional values which will deliver finance professionals who are capable of building successful careers across all sectors, whether they are working in the public or private sectors, practicing in accounting firms, or pursuing a career in business. It also embeds the global accounting education standards set by the International Federation of Accountants (IFAC). There is a strong focus on professional values, ethics, and governance. These skills are essential as the profession moves towards strengthened codes of conduct, regulation, and litigation, which with an increasing focus on professionalism and ethics in accounting. CPA Certified Public Accountant (CPA)  is the statutory title of qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience. CPA members and students work across a variety of roles in both practice and industry including, sectors such as financial services, banking, manufacturing, construction, education and consultancy. MICPA Malaysian Institute of Certified Public Accountants (MICPA) promotes high standards of professional conduct and technical competence of members to safeguard public interest and provide quality professional education and training. It also enhances the value and distinctiveness of the Certified Public Accountant (CPA) qualification. This professional qualification is qualified for membership of the Malaysian Institutes of Accountants (MIA) after 3 years of approved working experience and as a member of MICPA. Research Problem The profession believes that the gap could be reduced over time through education. Studies have been carried out overseas and in Malaysia to determine the effect of education in narrowing the audit expectation gap. Previous research done in Malaysia had investigate the effect of audit education in reducing audit expectation gap by Kasim and Mohd Hanafi in 2005 and the benefits of internship to students by Minai et al. in 2005. However, Pierce and Kilcommins (1996) in Ireland suggest that although education can make a significant contribution to narrowing the expectation gap, there is a need to supplement it with other measures. Therefore, this study seeks to provide evidence of another way of education such as implementing active learning strategies, improve the illustration of lecturers during the classroom learning and seminar or training as a further education to increase the knowledge of auditors roles and responsibilities. Purpose of The Study The purposes of this study are: The surveys on auditors perceptions on issues of education in reduce the expectation gap regarding roles and responsibilities of auditors in the auditing process. To determine whether there is a significant different in auditors perception between the big firms and small firms. In particular, this study sets out to test three main method of education in order to ensure that it can be narrowing the gap: to examine the impact of implementing active learning strategies in education. to examine the impact of illustration of lecturer during the class room learning. to examine the seminar or training as a further education to increase the understanding of auditors roles and responsibilities. Scope of Study This study aims to perform a research among the auditors in big firms and small firms. It investigates the perceptions of auditors between big firms and small firms about the method of education that may help to reduce the audit expectation gap. Emphasis was given on the aspects of roles and responsibilities of auditors in auditing process. According to this study, a statistical hypothesis test is used as a method of making statistical decisions based on the experimental data. Contribution It is hope that this study on the method of education enables the audit expectation gap to be reduced in a comprehensive and effective manner. It also hoped that such an attempt can provide some valuable insights for the auditing professional and regulatory bodies to enable them to take effective steps to reduce the audit expectation gap in Malaysia. Besides, it gives a clear view that education improves the level of understanding of the roles and responsibilities of auditors in relation to the function of auditing process. CHAPTER 2: LITERATURE REVIEW Introduction Literature relevant to the expectations problem in auditing is extensive and ranging, for example, from empirical and experimental research to ascertain beliefs about auditing and its effects on the decisions of particular groups to analysis of legal judgments and to the work of various professional and governmental investigations established to consider audit related issues. There are also studies concentrating on psychological aspects, that is, theories of human judgment relating to views and opinion formed by different groups of people. They are documented in forms of reports, research findings, commentaries and argumentative writings in various auditing and accounting journals, magazines and even newspapers. Research On Expectations Gap The audit profession began to face public criticism in the 1970s, leading to the emergence of the expectations gap. Most debates on expectations issues seemed to cover, broadly, the specification of the role or functions that auditing is intended to fulfill, communications and reports from auditors, the structure and regulation of the provision of audit services, and the level of quality in the performance of audits. Most of the studies ascertain the auditors and the publics view of the roles and responsibilities of auditors through the use of questionnaire surveys. In the United States, Baron et al. (1977), they had examined the extent of auditors detection responsibilities with respect to material errors, irregularities and illegal acts. The aims of this study are to establish whether they are any differences in the perceptions regarding auditors detection and disclosure duties between the auditors and users of accounting reports (financial analysts, bank loan officers and corporate financial managers). The result from this study was that auditors and users of accounting reports have significantly different beliefs and preferences on the extent of the auditors responsibilities for detecting and disclosing irregularities and illegal acts. They also show that small-firm CPAs, large-firm audit partners, corporate financial managers, bankers and financial analysts thought Statements on Auditing Sta ndards (SAS) Nos. 16 and 17 inadequately clarified the CPAs responsibilities for detecting and reporting on clients deliberate material falsifications, other material misstatements and non-material illegal acts. In particular, users held auditors to be more responsible for detecting and disclosing irregularities and illegal acts then the auditors believe themselves to be. Based on the study in Singapore by Low et al. (1988), their objective was to examine the extent of the expectation gap between auditors and financial analysts on the objectives of a company audit. The study finds that, both groups perceived the traditional objectives of the audit such as expressing an opinion on financial statements as one of the primary audit objectives. However, besides this objective, respondents possessed an array beliefs as to what they considered as audit objectives. In the views of financial analysts, they perceived an audit as setting a seal on the accuracy of the financial accounts of the company. Furthermore, their perceptions of fraud prevention and detection responsibilities of auditors were more demanding than those that the auditors believed they themselves should possess. According to the Humphrey, Moizer and Turley (1993) in United Kingdom, they had examined the expectation gap by ascertaining the perceptions of the individuals of audit expectations issues through the use of a questionnaire survey comprising a series of mini-cases. The issues investigated include the following: What is and should be the role of the auditor? What should be the prohibitions and regulations placed on audit firms? And what decisions could the auditors expected to make? The respondents included chartered accountants in public practice, corporate finance directors, investment analysts, bank lending officers and financial journalists. The surveys review a significant difference between auditors and the respondents which represent some of the main participants in the company financial report process in their views on the nature of auditing. The result from this study showed that an audit expectation gap exists, specifically in the areas such as the nature of the audit functi on and the perceived performance of auditors. In this study they also found that the critical components of the expectation gap includes auditors fraud detection role, the extent of auditors responsibilities to third parties, the nature of balance sheet valuations, the strength of and continuing threats to auditors independence, and aspects of the conduct of audit work for example, auditors ability to cope with risk and uncertainty. Humphrey expressed concern over the possibility of completely closing the gaps because such problems have been persistently in existence within the audit profession. An empirical investigation on audit expectations gap in Britain was done by Humphrey, Moizer and Turley in 1993. Questionnaires were mailed to chartered accountants in public practice, corporate finance directors, investment analysts, bank lending officers, and financial journalists to ascertain the perception of individuals about audit expectations issues. Out of the total of 935 respondents, 82% were accountants and 73% were auditors. Both groups agreed that too much was expected of auditors by the investing community. The financial directors were almost equally split on the issues, which is 42% disagreed, 19% neutral and 41% agreed. The three user groups were disagreed. From the research, 67%.of the overall of users disagreed. Extending from the study by Humphrey, Moizer and Turley (1993), Gloeck and De Jager (1994) studied on the expectation gap in the Republic of South Africa. The respondents were grouped into users, auditors, and financially knowledgeable person, which have the same characteristics as the sophisticated users in Humphrey. The results found that financially knowledgeable person in South Africa seemed to be more sophisticated than their counterparts in the United Kingdom, particularly in understanding the contents of an auditors report. However, they also concluded that the expectation gap regarding the fraud and auditors going concern opinion. Another empirical study was conducted by Porter (1993) in New Zealand to test the postulated structure of the audit expectation-performance gap and to establish the composition and extent of the gap and its constituent parts. According to Porter, this research is an extension of those conducted by Lee (1970) and Beck (1974), who investigated the duties which auditors were expected to perform in the late 1960s in Britain and early 1970s in Australia, respectively. By using a mail survey, Porter ascertained the opinions of auditors interest groups (auditors, officers of public companies, financial analysts, auditing academics, lawyers, financial journalists and members of the general public) regarding auditors existing duties, the standard of performance of these duties, and the duties that auditors should perform. The findings from the survey revealed that 50% of the gap is attributable to deficient standards, 34% from society holding unreasonable expectations of auditors and 16% from perceived sub-standard performance by auditors. According to the study by Chandler et al. (1993), they looked at the various aspects of the development of the audit function in the United Kingdom and sought to explore the nature of auditors responsibilities and the publics perception of the auditors role. Their study that reviewed the evolution of audit objectives over the period of 1840 to 1940 suggested that statement verification was the primary concern of auditors in relation to public companies in the period 1830 to 1860, after which more emphasis was placed on fraud detection in the late nineteenth century. In the early part of this century, the primary audit objective reverted to statement verification. The study showed that audit objectives and practices tend to follow external events and that the profession has encountered great difficulty in reconciling public expectations with the practicalities of auditing. It also suggested that general confusion over the role of auditors has existed to such an extent that it has been difficult even for the profession to reach agreement on the main purpose of company auditing and the message to be sent to the investing public. Besides that, based on the study of Cameron (1993), he explored the relationship between public accountants and their small business clients in New Zealand by seeking the opinions of public accountants, small businesses and associated third parties like bankers, business consultants and enterprise agencies with respect to the roles that auditors are expected to perform and those that they actually perform. The results from the study were revealed that the three groups expected auditors to provide compliance services, give accounting-related advice, show concern for clients financial health, actively seek out client problems, and give general business advice. Auditors were perceived that they were actually providing all of the services expected of them except the service of actively seeking out client problems. In relation to the other functions, the actual performance of chartered accountants was generally perceived to fall below the expected levels. Epstein and Geiger in 1994 had conducted a survey of investors to gather information on various aspects of financial reporting issues, in particular on the level of assurance they believed that auditors should provide with respect to error and fraud. The surveys result suggested that investors seek very high levels of financial statement assurance and there exists an expectation gap between auditors and investors on the level of assurance an audit provides. Mohamed and Muhamad Sori (2002) performed a study about the audit expectation gap in Malaysia. They revealed that the audit expectation gap exists in Malaysia. The existence of the gap is due to a number of contributing factors; such as, uncertainties concerning the actual role of auditor; the satisfaction of clients with services provided by the auditors; and audit firms lack of independence and objectivity. However, this study did not include the differences in perceptions of the users and auditors in relation to the meaning conveyed by an audit report. Furthermore, issues such as the differences in perceptions between the users and the auditors in relation to the true and fair view of the financial statement and the going concern of the company were also not identified. A more comprehensive study have been conducted by Fadzly and Ahmad (2004) to examine the audit expectation gap among auditors and major users of financial statements: bankers, investors, and stockbrokers. The study focuses on the positive view of the expectation gap, which compares auditors and users perceptions on the duties of auditors. They found that the comparison of the auditors and users perceptions is able to reveal whether there is a state of unreasonable expectations among Malaysian users. The study reveals that an audit expectation gap exists in Malaysia, particularly on issues concerning auditors responsibility. A wide gap was found regarding auditors responsibilities in fraud detection and prevention, preparation of financial statements and accounting records, and in internal control. To complement the findings of Fadzly and Admad (2004), Lee and Palaniappan (2006) then conducted a survey on audit expectation gap in Malaysia to examine whether an expectation gap exists in Malaysia among the auditors, auditees and audit beneficiaries in the relation to the auditors duties. In addition, the study analyses the nature of the gap using Porters framework. The results proved the existence of an audit expectation gap in Malaysia. The study shows that the auditees and audit beneficiaries placed much higher expectations on the auditors duties compared with what auditors have perceived their duties to be. The analysis of the expectation gap indicated the exis

Tv Viewing :: essays research papers

Television viewing is a very important part of our student's lives. There is a big issue on whether it should be allowed in our public schools. It should be allowed to some extent, all depending on the age group. I think age is very important when it comes to viewing TV in school. The students should be divided into three age groups: young, teen and adults. These age groups can help us distinguish what kind of viewing will be allowed, if any.   Ã‚  Ã‚  Ã‚  Ã‚  TV Viewing can be a very good learning experience for young students depending on the viewing material. Young children tend to copy most of what they see on TV because of that fact we must be very careful with the viewing material. The young kids should be limited to educational films only. Any other type of TV viewing should be done at home at explained by the parent.   Ã‚  Ã‚  Ã‚  Ã‚  Teens are more mature, therefore their TV viewing should be decreased because of the fact that at that age they need to learn more about life and what goes on around them. The best way to do that is through life experience not through TV. For example if a student saw drug use on TV he/she would have no idea about drugs until they experiment with the drug, or see the effects of drugs on someone in real life. Teenagers are at a point where they can distinguish reality from fiction. Schools should focus on giving teenagers more projects about life. For example marriage projects that are not real. This way they can experience life more realistically.   Ã‚  Ã‚  Ã‚  Ã‚  Adults can watch whatever they want. At this point they know right from wrong, what's real and what's fiction. They should know what's appropiate for them to watch. They know the difference between entertaining TV viewing and educational viewing.

Ehrenreich’s Nickel and Dimed: On (Not) Getting By in America Essay

Great discoveries always begin with great questions. Barbara Ehrenreich asked two great questions, â€Å"how does anyone live on the wages available to the unskilled† and â€Å"how were the roughly four million women about to be booted into the labor market by welfare reform, going to make it on $6 to $7 an hour† (2001, p. 12). To answer the questions, Ehrenreich embarked upon a journey to discover for herself, whether she could match income to expense as a low-wage worker. In effect, Ehrenreich tested the fundamental premise of The Personal Responsibility and Work Opportunity Reconciliation Act, also known as welfare reform, in order to determine whether those individuals formerly on welfare and largely unskilled, could earn a living wage on the minimum wage. In the book, Ehrenreich documented her experiences working a series of minimum wage jobs as a waitress, a maid and a nursing home dietary assistant. Ehrenreich found that in order to make ends meet and afford a place to live and food to eat, she needed to work two jobs, which left her in a constant state of exhaustion and pain. She also observed of her fellow servers that, â€Å"everyone who lacks a working husband or boyfriend seems to have a second job† (2001, p. 48). Many of her co-workers shared the same challenge with affordable living arrangements, some living in a van, with their mother, sharing rooms with strangers or even living in a dry-docked boat (Ehrenreich, 2001). Not only did Ehrenreich find that the wages offered unskilled workers were not enough to meet the basic needs of food and shelter, but that there are a â€Å"host of special costs† (2001, p. 27) incurred by the working poor. For example, workers are required to invest their own funds in pa rtial uniform and pay ... ...y Status, by Family Relationship, Race, and Hispanic Origin Washington D.C.: U.S. Bureau of the Census Retrieved from http://www.census.gov/hhes/www/poverty/data/historical/people.html. U.S. Department of Labor. (2011). Employment status of the population, 1940s to date Washington D.C.: Bureau of Labor Statistics Retrieved from http://www.bls.gov/cps/cpsaat1.pdf. U.S. Dept of Health and Human Services. Administration for Children and Families. (2011). TANF - Data and Reports. Washington D.C.: U.S. Dept of Health & Human Services Retrieved from http://www.acf.hhs.gov/programs/ofa/data-reports/index.htm. U.S. Office of Management and Budget. (2011). Table 11.3—Outlays for Payments for Individuals by Category and Major Program: 1940–2016. Washingon D.C.: White House Retrieved from http://www.whitehouse.gov/sites/default/files/omb/budget/fy2012/assets/hist11z3.xls.

Essays --

Pro life is when people oppose or don’t support the right to life of an abortion. People that that are pro-life think that abortion is a murder of the fetus, the child inside the woman. Religion also plays a role in abortion. Many religions think that abortion is not a rightful thing to do and some do not allow it. In the encyclopedia of the Global Religion, Maguire says in his section of the encyclopedia that with Christianity for example, the Roman Catholic hierarchy disagrees with the act of contraception and abortion. In most of the catholic countries, birth control was widely used. For example, France was the first country to experience high fertility rates and Italy and Spain had the lowest fertility rates in the world. Most religions might disagree with the act of abortion, but some religions like Hinduism strongly disagree and think it’s an atrocious thing to do. As a Christian, God says in the bible in Genesis 9:5 that murder is forbidden. Pro-choice Christians say that they believe that they have the ultimate say over what happens to their bodies. However, the Bible says that God has the right to say what is right and that he is in control of your body, because our body is God’s temple. Religious groups also use the idea of the soul for their disagreement of abortion. Some groups state that the soul describes the fetus and how it is a human being and it doesn’t leave the body until it is time for its natural death. This means that humans and even soul humans deserve to be treated equally and the same through their development. While there are many religions in different countries that are against abortion, there are some that highly support abortion. â€Å"Abortion is not only permitted, it is, in fact, mandated, as when th... ...ills are available for younger women now who are 18 and older. Plan B pills and OC pills, which stand for oral contraceptive pills are used to help prevent pregnancy before it even happens. The use of drugs causes the embryo and the product used to be passed through the vagina. A disadvantage of medical abortions is that the medicine and drugs taken might take weeks or even months and woman might go through vaginal bleeding after the first drug. Even though it can be risky to take pills and think that you will be safe from being pregnant, it is important to make sure and go to the doctors to check if you are pregnant right away because the fetus might grow faster than you think. Between the surgical and medical abortion, medical abortions can be safer than the surgical because surgical involves surgical risks, but can take days to know if you are actually pregnant.

How My Brother Leon Brought Home a Wife Essay

This might be my second read of How My Brother Leon Brought Home A Wife but this is definitely the first I’ve tried to digest the beauty of the prose as an experience in itself. However, unlike more fortunate literature buffs who have their own copy of How My Brother Leon Brought Home A Wife (And Other Stories), I had to rely on Baul to give me a similar fantastic ride to Nagrebcan, Bauang, La Union. Shame! Manuel Viloria says the collection was only twenty pesos. The story, like most of Arguilla’s prose, transpires in Barrio Nagrebcan in La Union, the birthplace of Manuel E. Arguilla himself. You’ll immediately realize how the writer loves his hometown by the vivid imagery and sensuality that he offers on the plate. From the shapes and the sounds to even the scent of the air, Arguilla spares no detail to prove that beauty exists in Nagrebcan. From the title, you can surmise what type of story this is and how it could develop as it goes along. Leon is actually the big brother of the main protagonist, the wielder of the mystic point-of-view, but his wife takes to him as Noel as the latter coinage is presumably a modern twist of Leon though obviously it is an inversion of the word. Baldo is the little brother and Maria, Baldo taking traditional names into mind as he hears her name for the first time, is the wife whom Leon/Noel brought back home. Maria is actually city bred and Leon/Noel and Baldo are blatantly townsfolk. There’s the culture clash that serves to be the conflict, though only between the father and the oblivious Maria. Since Leon/Noel brought Maria to Nagrebcan, it can be presumed that they’ll be staying there. As a precaution, unbeknownst to even Leon/Noel and Baldo, their father have asked the younger son to do certain things out of the norm just to see if the wife can really adjust to her new setting à ¢Ã¢â€š ¬Ã¢â‚¬Å" the barrio and the family. Read more: How My Brother Leon Brought Home a Wife by Manuel Arguilla Certain characters, with depth, to note are their sister Aurelia and the bull Labang. What I like about the short story is Arguilla’s character development. They seem to just pop out of the text, giving the reader an impression that they could have been, and could very well be, real people. Most writers often base their characters on real life acquaintances. Whether Arquilla went deeper or not, he still pulled it off and impressively, if I may be so bold. The ending reflected Baldo’s attraction to Maria or, to be more specific, to the notion of finding his own wife someday. In its entirety, How My Brother Leon Brought Home A Wife focuses on the aforementioned culture clash or the setting shift when someone from the barrio or the city is transported to the other. The concept is distinctly Filipino but essentially global. People outside of the Metro (Manila, specifically) wish to travel, and to a greater extent, live in the modernist capital because it is widely believed that they’ll find greater pleasures and successes there. In other words, it borders on a â€Å"grass is green† idea or immigration issues. Arguilla makes me want to go visit Nagrebcan and spend one night there.

Irish Literature Paper Essay

Olivia Barragree Mr. Green Irish books 3 17 February 2013 Irish bop In 20th Century Ire convey, the utilisation of conjugal union re principal(prenominal)ed rattling strict repayable to the ghostly standards of the cartridge clip. The majority of the Irish flock remained strictly Ro valet de chambre Catholic speckle a sm al matchless population in the north remained Protestant. The Ro domainhood Catholic chance on trades union stay to be that union should stay inside the religious belief and be feel-long, or until death referable you part.With divorce removed as an alternative for the wo custody of the quantify, and the expectation that a charr would pop send off espouse earlier in vitality, it became no surprise that some(prenominal)(prenominal) wo workforce became un dexterous with their be intimate lives. James Joyces Dubliners, a accretion of short stories, tells the no-good bash stories of humanness Irish women of the term. These stories prove t hat women, whose exclusively mark be scrape ups to admit marital like golf club told them to do so at the conviction, completelyow for end up ultimately stuck in a lifelong interest of gladness in religious cognize that drives them to desperation. unrivaledness of the new-fashionedest chouse stories in the book presents itself in the story of Eveline. In this story Eveline, a teenage girl, finds herself struggling to pay back her near move in life. She longs for the whap of Frank, her sailor, tho feels conflicted well-nigh what her relationship with him entails. Eveline does non frame one across an easy family life, which makes her decision to move over with her rooter all the more difficult. Eveline lives and breathes the meagreness impaired life of m whatsoever(prenominal) Dubliners, and for her this remains familiar and tradition. Running away with a sailor to a faraway land would non be delight ind of by anyone in the town of Dublin.Her craving to get married and cause a regulation life drives her to make plans to leave the region and elope. At first she believes that it pull up stakes be a good thing when she says, thence she would be marriedshe, Eveline. People would treasure her with respect then (21). Eveline believes that getting married will be the answer to all of her enigmas because traditionally marriage would be the save thing that should matter to a adult female in life. In this m, getting married symboli stage sacrificing boththing some your foregoing life in the pursuit of merriment deep carry out individual elses life.The difference in Evelines story becomes that she has so many opposites depending on her already, and to totally give up her previous life would be a mammoth sacrifice. Eveline has many newfangleder siblings who rely on her as a stand in get down, imputable to the position that her m another(prenominal) had passed a few years before. Eveline must alleviate also to provide for the family because her father has short(p) drive and spends most of his time swallow and abusing the children. With so many people run on her the decision to leave and do what most women of her age would do becomes tied(p) harder.In her time of need Eveline, prayed to deity to direct her, to show her what was her duty (23). Eveline holds trustfulness in God, as most Irish did at the time, and her decision would be do by what she thinks God would most promising venerate of. Although Evelines religion would approve of marriage, in this instance her marriage would arrogate her away from the people who keep her indoors the religion. An elopement at the time would have been frowned upon, and although Eveline love Frank she knew that God would not approve of what she was doing.Her pursuit of delight was a expansive onrush to get married and exit the life she lived. Although Eveline did not result the itinerary that most women would have, it becomes clear that women of the time were coerced to marry and sacrifice e realthing for the man they chose. Evelines buffer would not have been the ideal choice for typical happiness for the Dublin woman, and this parapet hardened up by the church drives Eveline to stay where her beliefs and heritage are profoundly rooted. Eveline will spend her life move a happiness that shagnot exist with the restrictions set in place upon the people within Dublin.In the next story of recent love, The Boarding House, we come across a woman raising her ii young adult children in a boarding house. Ms. Mooney, the woman, went done and through a grand separation after being trap in an abusive marriage with a drunkard for several years, and this really relationship has left her on her own to resist for her family with the profits from the boarding house. Ms. Mooney is ostracized by many in the society, and many believe she was unlawful to leave her marriage and they criticize her tackle to run her own business. Ms.M ooneys young daughter remains young and more often than not happy in life, barely she attends to be very flirtatious with most the men who live in the boarding house. Her mother at first tries to discriminate this problem by sending Polly to work in the urban center, but as time passes she slowly lets her move keister into the boarding house. Ms. Mooney sees a relationship beginning to develop amongst Polly and a man who would lose his personality if people were to find out round the affair, but instead of enterpriseing to put an end to the relationship she monitors as if she is wait for something to happen between them.With the relationships before she had forever and a day drove Polly away from the men, but Ms. Mooney, knew that the young men were only passing the time away none of them meant business (40). She knew that this man would feel responsible for his actions, and if he try to run away from his problems, his employer would surely lift him because his boss of thirteen years was a great Catholic wine merchant. overdue to the religion and sociable opinion of the time the man is laboured into his decision of marrying Polly. Ms. Mooney believed that, For her, only one reparation could make up for the loss of her daughters observe marriage (40).Even after Ms. Mooney had to have through the worst possible marriage, she thus far wishes for the marriage of her daughter. This may seem strike to modern views, but at the time it was better to be married and no-account than single. The religious dominance of the time forced many young couples like Polly and Mr. Dorian in to marriage that would most plausibly result in an discontented life. When we come across the sad story of A Painful Case this is where the companionable pressures of the time really come in to p vex.The main character of this short story, Mr. Duffy, is a man who, wished to live as far as possible from the city of which he was a citizen and because he found all the other suburbs of Dublin mean, modern, and pretentious (70). This man hates all that was Dublin of the time because he believes that the people maintained certain ideas and were fairly mean about the way in which they judged others opinions. This man believed that, No affable revolution would be likely to strike Dublin for some centuries (72).This statement of this one mans opinions shows that many believed that Dublin would always have the same mindset about social issues level(p) if modernism would come to the city life. Dubliners were people stressing to move forward, but who were held back by social and religious customs. This view becomes challenged when Mr. Duffy meets a woman who will in short become his intellectual companion, Mrs. Sinico, whom remains a married woman. When the relationship begins they talk about things such as philosophy or books, but as time goes on it becomes clear that some sort of participation will be involved. Mrs.Sinico lives a very sad life with her husband who deeds as a merchant. This man does not devote any time to his family or wife and no longer feels any sort of love to this woman. Their relationship has broken its purpose, but due to the standards of society of the time they must stay together even if she and Mr. Duffy were better suited for each other. When Mr. Duffy and Mrs. Sinicos relationship escalates to a touch of a hand to a cheek one nighttime they go out that what they do will bring them social ostracism, so , They agree to break off their intercourse every bond, he said, is a bond to ruefulnessfulness (73).By breaking off the participation between the two, Mr. Duffy believes he will be doing the right thing because it will eliminate the futile longing they have for one another. The part that he neglects to see becomes the fact that melancholy will remain in Mrs. Sinicos relationship with her husband. Mr. Duffys handle immense impartiality in the life of Mrs. Sinico because every bond she tries to fo rm with men leads her to immense sorrow. This sorrow becomes her ultimate destruction as the pain becomes as well as more for her and she makes the choice to commit self-destruction by jumping in front of a newly built tram.Mr. Duffy reads about the suicide in the paper one night as he sits at the buffet car alone, and at this point he is stricken with immense distain for the woman who killed herself. Mr. Duffy, in an attempt to deal with the pain of loss begins to try to blame Mrs. Sinico and become angry at her for killing herself because she was no longer happy without him. Mr. Duffy becomes filled with immense guilt and must find a way to cope. The sorrow suddenly hits him though when he says, adept human being had seemed to love him and he had denied her life and happiness (77).He feels as though the death was his fault and that he should have saved her from suffering through her unhappy life, but due to the social attitude of the time he make the wrong decision. He left th is woman to suffer in a life that was most likely chosen due to a younger womans desperation to get married and follow the practice of so many other women of the time. These social practices of marriage left her clear-cut for a way to happiness that she could never have. Her marriage that she could not flight of steps pin down her from the remote world which had the potential to make her happy.The story of The Dead comes at the very end of Dubliners which represents a very sorrow filled ending for the book. This story begins with a very vibrant and exciting dinner company troupe, but when the party ends and Gabriel, the main characters goes home with his wife, the sadness really settles in. At the party Gabriel had found his wife immensely kind and wished greatly to rekindle the love he believed they once had for each other. At the party a guest sings a love song that leaves, Gretta, Gabriels wife arctic in thought which makes Gabriel believe that she as well as thinks of t he two of them together once again.The truth sets in though when the couple returns to a hotel where they will be staying for the night. Gabriel, in an attempt to spark some love in their relationship asks his wife what she thought of the song, but to his surprise she tells a very sad story. Gretta tells the story of her deceased lover whom her family would not let her be with. She tells him of the great cacoethes they shared and how the young man had died a month after she had gone off to study at a convent. At a loss for words, Gabriel thinks about how, It scarce pained him now to think how vile a part he, her husband had contend in her life (151).Gabriel gives up on finding love for his wife once again, and he now realizes that she does not love him either. These two people remain trap by the bond of marriage and the worship of being socially unaccepted through divorce. This story of a love where a man had died for his love of Gretta makes Gabriel realize that, He had never entangle like that himself towards any other woman, but he knew that such a feeling must be love (152). When young Gretta tells the story of her lovers death she says that her leaving had killed him, and that he had died for sake of loving her.In solution to her loss of her chance at happiness she had married Gabriel in an attempt to deputise that love, but to also do the certified thing of the time. Gabriel and Gretta were forced together, not by choice, but by the expectations people had primed(p) on young people of the time. When they met they had felt a mutual longing for happiness in love, and this feeling had convinced them that they had love for one another. Deep inside, Gabriel realizes this fact and as he watches the snow fall outside he begins to feel a longing to escape Ireland and move westernmostward.In the west ideas were new and people were not heared down upon for their sacrilegious actions or disbelief. At the very end of the story Gabriel talks about the sno w that falls outside, and references a newspaper article that says, Snow was general all over Ireland (152). He then says, It was falling, too upon every part of the lonely churchyard on the hill where Michael Furey lay buried. It lay thickly drifted on the crooked on the crooked crosses (152). One of the most chilliness and lifeless things found in the story, the snow, represents the want of life within the religious communities of Ireland. overly many people of the time had commit their lives to pleasing the church and the social standards it set for its followers. This dedication had made many of them unhappy or bereft of meaning in life. The people within this story look for a way to find love and happiness, but in the end they realize that they cannot obtain it where they remain. Throughout the many sad stories of Dubliners the reader can see that the universe of marriage plays a major lineament in the unhappiness of many of the characters within the short stories.The ins titution of marriage when rule by a churchs strict belief system can be very harmful to a healthy relationship. The characters who marry always seem to become trapped by their marriage because they know that they can never escape it in the future. This longing to escape the social standards set for these couples leaves them in a pursuit of something that will never be reached. Without a trapped feeling surrounding them, the pressure to have a perfect marriage would be diluted and prove such(prenominal) more effective than a marriage kept out of fear of religious persecution.

Cici’s Pizza Research Paper Essay

While the free essays may provide you inspiration for writing, they can not be usedas is since they wont meet your assignment requirements.The special mission statement is as follows: Do â€Å"Whatever it Takes† to exceed each guest’s expectations.Background CiCi’s Enterprise is an American style buffet restaurant chain based in Coppell, Texas. how There are approximately 600 franchised and corporately owned restaurants in 35 states. The company was founded in 1985 in Plano, Texas by Joe Croce and Mike Cole.An argumentative first essay is among the many academic essay types.As president of the chain, Moore oversaw the company’s operations and franchise growth, eventually announcing his retirement in 2009, after 17 years keyword with the company. Michael Shumsky took over after Moore retired in late 2009. He had previously served as CEO of La Madeleine Restaurant, Inc. In new addition to its current 600 restaurants, in 2010 CiCi’s announced plans to add another 500 restaurants in the next 10 years.

Analysis thesis includes all the term goals and aims of the thesis which should be taken into account when writing the specific thesis.Environmental AnalysisSWOT The strengths of CiCi’s pizza make it one of the best in the industry. It offers a unique buffet experience with so many pizza varieties. Most of the competition in the industry only offers second one style of pizza with one price, but at CiCi’s you can get up to 20 different varieties with only one low price. If you don’t want to sit in the family oriented restaurant with the best customer service and eat then you have the option to order take out.Research is a kind of research conducted.Also, because the price is so low, there can be a perception of low higher prices = low quality. The one other thing that is holding CiCi’s back from being in the top five is that there is 15 states in the US that so not have a CiCi’s in them.Simply put, there needs to be more franchises slender buil d in order for this company to rise to the top of the list. (JMC Restaurant Distribution INC.

As an example, let us look at a few of the pizzas Pizza Hut has promoted.The Mellow Mushroom is a pizza buffet that is less than a half mile from the CiCi’s in Prattville, AL. Mellow Mushroom offers similar services but at a higher price. One advantage that the Mellow Mushroom has is deeds that is looks a little more elegant and upper class. People who are looking for more formal dinner experience would be likely to go to Mellow Mushroom.Last, it has always valued satisfaction and customer support.All these companies are within a 20 mile radius.In a lucrative market like the pizza one, the more competitors the better the customer service because it is so competitive. Market Analysis The pizza market can be very lucrative, therefore it is very competitive. There what are low barriers to entry for this market because there is not a perfect way to make a pizza, so how there is a lot of room for different types and different restaurants.

The way to guard yourself would be to do your homework.According to â€Å"Pizza Power†, PMQ magazine’s (Pizza Marketing Quarterly) Annual Industry Analysis, of the 67,554 pizza stores in the US, 59% are independently owned and control 51% of total pizza sales. public Franchises and chains account for 41% of the market and for nearly half the sales. The following pie charts were sourced from PMQ’s 2009 annual industry statistical analysis and depict the breakdown of pizza stores in the US and a breakdown of US pizza sales (Pizza Franchise Report 2011, 2011).CiCi’s pizza is included into the other very top chains 15%.Moreover, its crucial for a student to understand sides of an argument.This is compared to only 7% of those aged over 65 eating at least one pizza per month. Pizza also proved popular with parents. About 20% of the parents surveyed said that they purchase pizza more than three times per month, compared to 12% of adults with no children (Pi zza Franchise Report 2011, 2011). This customer group covers much of the target market for CiCi’s pizza.

By now youre probably inclined to find an argumentative essay outline template.For these special times of the year they need to forecast just how due much more products they need in order to keep the customers satisfied.The forecasting is done by looking at the previous year’s sales during that more particular time period; in addition, if there is any national media at that time. They take the dollar usage per item and multiply deeds that by the projected sales to give them how much to order of each item; the items being flour, sauce, and large pizza toppings (Hassell, 2011). Demand Forecasting cannot be done before there is a proper count of the inventory.Because the structure repeats the actions needed to finish a specific procedure getting there is very little to say regarding the procedure essay outline.The company as a whole tries to keep food cost percentages at 28% or lower, with labor cost of 18. 5% or lower (Hassell, 2011). Once the forecasting is done, then it is time to place the order. CiCi’s uses an online order management system called ESOS (Exhibition & Sponsorship Ordering System).

Even though its the first part of your paper, since it is going to outline the contents of your paper the abstract, by definition, ought to be written.CiCi’s has become such a powerful force in the pizza industry partly because of attention to detail in the transportation channel. They own their own transportation service.JMC restaurant distribution Inc. is a full service normal distribution company founded by Joe Croce in 1990, after he found out that other distributors were not able to keep pace start with his vision of great service, low prices and â€Å"whatever it takes† attitude.Many investors will be searching for investment opportunities in the years to come because of the development potential in the business Although the take-out pizza sector is extremely competitive.JMC brings the same dedication to great prices and great public service to its freight customers as it does to its restaurant customers. To date, JMC has served last over 1500 freight custom ers handling a wide array of dry, refrigerated and frozen products throughout the United States (JMC Restaurant Distribution INC. , 2011).Just as important as the straight forward movement of goods, is the reverse movement.

Selective County Customers are able to proceed online and set an arrangement for Pizza.To compensate unlooked for the loss of the bag the receiving store will get one free bag of flour they next week when the truck comes in (Hassell, 2011).When the actual delivery truck comes to CiCi’s, carrying this week’s supply, it is the driver’s responsibility to unload the truck. The employees at the restaurant do not help start with unloading. It takes about 45 minutes to completely get all the products off the truck and into the store (Hassell, 2011).Qualified for.Damaged packages will be directed legal right back to the JMC in the reverse process. With the forward and reverse of all these products, transportation can get fine pretty expensive. The facility locations are very important because of this. CiCi’s has a total of three distribution facilities that are strategically placed.

A job cited entry has to be contained at the close of the essay.(JMC Restaurant Distribution INC. , 2011) That is where the CiCi’s in Prattville Alabama gets all of its products. Last, the many states shaded in blue are handled by the facility in Richmond, IN. All the facility locations were made with the main roads, possible traffic, and distance in mind.Following that, you can change sentences and your suggestions into the template to be able to finish your article.â€Å"Hi, welcome to CiCi’s! † is the phrase that every employee must memorize and say to every customer that comes into the restaurant. potential Customer service is a component that this company really focuses on. On the website they have a list of guest promises that they stand by. They are as follows: to do â€Å"whatever it takes† to exceed your expectations, to say â€Å"Hi, welcome to CiCi’s, to guarantee you a full-hot-fresh buffet, logical and to use our names to make yo u favorite pizza, to serve you in a fun, sparkling mad clean restaurant, and to say â€Å"goodbye, come back and see us (CiCi’s Pizza).

The development and implementation of new technology and marketing new strategies has enabled the pizza industry to adapt to growing consumer demands for cheap, fast, and convenient products. CiCi’s has done a public good job establishing itself as a top competitor in this market. In order for CiCi’s to compete with the top pizza franchises in the market, such as Pizza Hut, they need to get more creative. CiCi’s needs to increase their marketing budget, this would create many more awareness to their target customers and increase sales.This great company has expanded from one restaurant in Plano, Texas to over 600 in 35 states in 25 years.That is a great accomplishment, and they are not done yet. With a plan to build many more restaurants in the future, you can expect to see CiCi’s at the top of the pizza industry very soon. The supply chain management is one of the personal best in the industry because they own part of their supply chain.Retrieved No vember 30, 2011, from wikipedia. com: http://en. wikipedia.org/wiki/CiCi’s_Pizza JMC Restaurant Distribution INC.html Pizza Franchise Report 2011. (2011).Retrieved late November 24, 2011, from Franchisedirect. com: http://www.