Political Science Assignment Example | Topics and Well Written Essays - 250 words - 10

Political Science - Assignment Example Under the Miranda rules, the suspect has a right to contact a lawyer and if he or she cannot afford one, the federal government appoints a lawyer to represent the suspect in court. In addition, the suspect can invoke his or her right to be silent during the interrogation or demand to have an attorney before the interrogation could commence. Americans believe that the police have an obligation to inform the suspect of his or her rights. Indeed, the police read out and confirm that the suspects understand the Miranda rules read to them. The police then enquire from the suspect whether they wish to speak based on their understanding of the Miranda rules (MirandaWarning.Org, 2015). If the suspect does not understand English, the police translate and record the Miranda warning in a language convenient to the suspect. However, the police only give or read the Miranda rights and warnings to a suspect if they are facing interrogation in police custody (Thomson Reuters, 2014). Judges respect the Miranda rules and cannot use any evidence gathered from interrogations that failed to inform the suspect of their Miranda rights and warnings. Even the U.S military provides and requires suspects to sign a form that informs them of their charges and rights that protects them against self-incrimination (MirandaWarning.Org,

The Differences Between Public and Private Accounting Research Paper

The Differences Between Public and Private Accounting - Research Paper Example According to Eisen, accounting refers to the â€Å"art of organizing, maintaining, recording, and analyzing financial activities† (1). The work of an accountant is to convert the accounting information into meaningful terms that are understandable and thus can be used by interested parties. An accounting system can use a simple check register or use the Microsoft Office Accounting which is more appropriate. Although accountants follow the same procedure as bookkeepers, an accountant can design a system that will capture all the necessary details that are needed in a business (Snyder Microsoft.com). Accounting systems are there to serve the control, management, and planning purposes of public finance administration. There are many reasons why accounting is said to be very vital. Just like the language of business, every business owner should be able to know the importance of accounting. Accounting is important as it helps in interpretation of companies operations and finances. Another reason why accounting should be considered important is the fact that it is usually considered as the guiding force to good management decisions in a particular company. No company management team can make sound decisions without knowing how the company finances are. It is important because it helps people to move to a next level in their plans for business. For example, with accounting, a business owner is able to avoid fraud that can cause the downfall of his or her businesses. 2. Differences between Private Accounting and Public Accounting There are many ways of classifying accounting and accountants but the most common method is whether it is private or public. Most college students get stranded on whether to start their career in private accounting or public accounting. Lecturers and university professors are of the opinion that public accounting is the best path to a successful accounting career. The advantage of following this route (public accounting) is there are hi gh salaries involved, more interesting and diverse work which gives an accountant the chance to get exposed to many other companies because his or her work is not limited to a particular company. For example, a public accountant performs three to four audits in different companies in one year, while the private accountant is usually stuck monitoring ledges for a year in one company (Vault Editors 91). Differences between the two types of accounting arise from the differences that exist in payments and accountants training, experience, working environment, social skills, and certification. 2.1 Payments Public accountants are paid directly for providing their services to businesses or individuals. According to Pride, Hughes and Kapoor, â€Å"a public accountant works on a fee basis for clients and may be self-employed or be the employee f an accounting firm† (446). In other words, the payment is made to the accountant himself and not via a company (Vault Editors 90). Private ac countants on the other hand are not paid directly as it happens in public accounting. Payments are made via the company a private accountant is attached to. Direct payment is not possible in this type of accounting (â€Å"What is the difference,† accountingtools.com). 2.2 Training A public accountant is trained on how to evaluate of accounting systems, gather evidence and make assessments to find out whether statements are correct (â€Å"

Factors Influencing Participation In Physical Activity Physical Education Essay

Factors Influencing Participation In Physical Activity Physical Education Essay When promoting physical activity to improve and maintain health, the socio-environmental influences that influence participation have to be taken into consideration. Physical activity is very important to public health as it has physical and mental health benefits (Kruk, 2009). It is crucial for prevention of disease but also improves a persons health and well-being and there are social benefits (Kruk, 2009). Chronic diseases such as diabetes, stroke and coronary heart disease are especially a problem due the high number of physical inactivity (Department of Health, 2004). Adults who are physically active have up to 50% less chance of having chronic disease (Department of Health, 2004). Obesity is also a major problem in the United Kingdom and this could be reduced if there was more participation in physical activities. It would help with fat loss and improve fitness and health (Department of Health, 2004). The recommended amount of physical activity is a minimum of thirty minutes a day, five days a week. However, only 35% of males and 24% of females manage to complete this recommendation (Miles, 2007). This may be due to a change in lifestyle because compared to thirty years ago there are less manual jobs and a lot of everyday activities have been improved through use of machines therefore people can be less active (e.g. housework, shopping etc) (Department of Health, 2004). Physical activity is when a person expends energy above normal resting level and there are two types of activities; Usual and intentional (Kruk, 2009). Intentional activity refers to activities that are not normal daily activities, such as dressing or walking, but ones that are during leisure time (Kruk, 2009). This essay will look at some of the different factors that influence people to take part in physical activity and how these factors vary across different populations. One factor to consider when looking at influences on physical activity is upbringing and family life. The interaction with family members and social groups when children are young plays a part in their interest in physical activity later on in life (Dagkas and Stithi, 2007). Social economic factor can determine how much a child can participate in physical activity as it has been shown that middle or upper class families take part as they see it as routine and can afford to take their children to classes and different activities (Dagkas and Stithi, 2007). In the study carried out by Dakgas and Stathi (2007) they found that depending on a childs financial support, encouragement from family members and environment, participation in physical varies. They compared two schools; school A which was in the suburbs and 78% of pupils left with five or more grades at A*-C level compared to a school in the city (school B) which had 40% of pupils leaving with five or more A*-C level grades. They i nterviewed 16 year olds and asked them about what activities they take part in, if their parents help them out and school support. They found that the pupils from school A took part in many more activities in school but also outside of school hours. They had opportunities to join lots of different clubs (e.g. hockey and skiing) due to the school having links with sports clubs (Dagkas and Stithi, 2007). Pupils from school B didnt have many opportunities and only participated in physical activity during school time. The school didnt have playing fields so the variety of sports was limited. When asked about financial support many pupils from school A agreed that without their parents paying for their sessions or kit they wouldnt be able to take part. Pupils from school B said they couldnt afford to attend clubs as their parents didnt have a lot of spare money (Dagkas and Stithi, 2007). The family encouragement was also very little as pupils said they didnt do activities with their fami ly at the weekends, they would hang around the park with their friends. This compares to school A, who said they go for walks or take part in activities with their families at the weekends. They also mentioned that because of other members of the family participating in sports this encouraged them to take part; this motivation was not the same for pupils from school B (Dagkas and Stithi, 2007). The study shows that a persons upbringing can have a major effect on attitudes to physical activity and there are many factors that play a part such as living environment and occupation in adult life. There is an influence of living environment on a persons participation in physical activity and this is mainly due to the accessibility of facilities (Frost et. al, 2010).There is more of a positive attitude to physical activity if people can walk, in a safe and short distance to facilities (Frost et. al, 2010). People in rural areas are less likely to take part in physical activity as they do not have facilities close by compared to those who live in suburban or urban areas (Sallis et. al, 1990). There are two reasons as to why having facilities nearby encourage people to exercise. The first is that they provide visual stimuli; if a person has to walk past a leisure centre everyday then they are going to think more about taking part in physical activity. It also means that participating in physical activity becomes a social norm, making more people more likely to take part (Sallis et. al, 1990). If there are facilities close by it also decreases the obstacle of travelling and the tr avel time (Sallis et. al, 1990). The number of facilities in rural areas is a factor that influences participation and also why there is a greater chance of getting cardiovascular disease and type-2 diabetes (Frost et. al, 2010). Where a person lives may be due to their job and this can also have an impact on participation in physical activity. Occupation influences participation in physical activity as it has been shown that your type of job can affect how much physical activity you do (Burton and Turrell, 2000). Blue collar workers (e.g. Drivers, labourers, machine operators etc.) have higher mortality rates and more risk of having cardiovascular disease compared to white collar (e.g. Clerks, sales people) and professional workers (e.g. manager). White collar and professional works have been shown to do more physical activity in their leisure time. This may be due to reasons such as blue collar workers may live further away from work so have to add travel time on to their leisure time and they may also have more work responsibilities to take care of (Burton and Turrell, 2000). They also might not have control over when and for how long they work compared to a manager who can have a say in their shifts. There has also been evidence to suggest that most in most workplaces people can spend up to around a half of their time s itting (Kirk and Rhodes, 2011). It is also a similar situation during leisure time when people watch television, using a computer or drive to places, meaning that people spend most of their day being inactive. This shows that their needs to be a change in lifestyle, particularly in workplaces. People should have time during their day to do half an hour of physical activity whether it is at work and during leisure time as physical activity plays an important role in prevention and treatment of hypokinetic diseases. There has been research looking at how physical activity can help with the treatment of hypokinetic diseases such cardiovascular disease (CVD) and obesity. It has been shown that regular physical activity that uses large muscle groups is very important to treating CVD (Briffa et. al, 2006). Physical activity improves symptoms and functionality capacity, for example, reduces recurrent angina symptoms and also helps reduce breathlessness. Taking part in regular physical activity also help with recovering patients in daily activities as it builds up their strength (Briffa et. al, 2006). Survivors of myocardial infarction are 2.5% less likely to die if they are physical active (Briffa et. al, 2006) and this shows that doing even the minimal amount of physical activity is going to benefit a person in their life. Obesity can also be treated with the use of physical activity. To maintain body weight energy intake would have equal the amount of energy being expended and therefore to lose wei ght the amount of energy expenditure, by doing physical activity, needs to be greater which creating an energy deficit (Jakicic and Otto, 2005). To get the best long-term weight loss it has been found that there needs to be a high level of physical activity. This means instead of the recommended 30 minutes a day, a person would have to take part in 60mins of high intensity physical activity to achieve long-term weight loss (Jakicic and Otto, 2005). However it is not achieved just from physical activity, diet also needs to be made healthier to ensure maximum weight loss. This is why it is important to influence participation in physical activity as there could be a major decrease in obesity if people knew how important it was. It has been shown that there are many factors influencing participation physical activity and that what work for one person might not suit another. When looking at the factors that influence young people it is shown there needs to be a change for schools and pupils from a lower class area as they dont have the opportunities to participate that pupils from an upper class area may have. Schools could have after-school clubs where people from the local gym or football club hold classes for a smaller fee to get the children to take part in a variety of activities. Living environment also influences participation as if facilities are not available people do not take part in any kind of physical activity. People from rural areas should be encouraged to use the environment they have near-by to go for walks or cycles or hold classes in the local school or town hall. This means they dont have to travel in to an urban area and will cost less money. Many peoples lifestyle now involves working a lot of hours, mostly in an office and having no leisure time to take part in physical activity and this is a big problem. There needs to be an attitude change in how people look at physical activity. It should not be seen as a chore but something that they will benefit from. If people knew how much their health would benefit from doing as little as 30 minutes of physical activity, five times week, then maybe more people would rethink sitting in front of the television when they get home from work. Once people learn the importance of physical activity then there could be a massive reduction in the amount of people diagnosed with hypokinetic diseases and a much healthier country.

Nanotechnology :: Science Scientific Nanotechnology Papers

Nanotechnology Before I can really address this topic properly I have to answer â€Å"What is Nanotechnology and why the hype?† Currently the term nano has been thrown around a lot in recent years. Mostly this is the desire of researchers to grab the research money that is out there and using buzz words do help turn heads. Nanotechnology is a grab bag of different fields of science. It takes from condensed-matter physics, engineering, molecular biology and large swaths of chemistry. Even the government was convinced by the hype to create The National Nanotechnology Initiative (NNI) is a multi-agency program intended to provide a big funding boost to nanoscience and engineering. But what constitutes nanotechnology research? Even scientists have a hard time with that question. "It depends on whom you ask," Stanford biophysicist Steven M. Block told at a symposium on nanotechnology. "Some folks apparently reserve the word to mean whatever it is they do as opposed to whatever it is anyone else does." But what most scientists seem to agree on is what is considered Nanotechnology. Which is the future manufacture of molecular size materials, devices and possible machines. On the other hand many leading scientist that are pushing for the development of nanotechnology see it as molecular manufacturing or, more simply, building things one atom or molecule at a time with programmed nanoscopic robotarms. The reason we have this great interest in using nanostructures stems comes from the idea that superior electrical, chemical, mechanical or optical properties may be achieved at these smaller scales. Also biological and medicine research in the nanotechnology area is on its way. One company, Quantum Dot Corporation, has already has been doing research in semiconductor quantum dots as labels in biological experiments, drug-discovery research, and diagnostic tests, among other applications. Nano is receiving enthusiastic scrutiny from some big companies in the Standard & Poor's 500-stock index. Led by IBM, Lucent Technologies, and Hewlett-Packard, along with Samsung and Siemens , big industrial companies are pumping significant sums into nanotech research, as are governments around the world. Buckyballs--those soccer-ball-shaped carbon molecules discovered in 1985 by a team led by Rice University's Richard E. Smalley--are roughly 1 nm in diameter. Carbon nanotubes are about 1.4 nm thick. The latest entrants: slightly fatter nanotube-like wires made from silicon, gallium nitride, and other semiconducting materials. These nanotubes are showing some of the most potential for use in both research and applications ranging from computers to ultra high strength cables.

Hiv Voluntary Counseling and Testing

Cyber-VCT Program The 2010 UNAIDS report on the global AIDS epidemic states that based on the 2009 data, 33. 3 million people are living with HIV worldwide and Sub-Saharan Africa makes up 68% of the global total with 22. 5 million people living with HIV. 1 In an effort to address this epidemic, voluntary counseling and testing (VCT) programs have been implemented in many of rural and remote areas. VCT serves as the gateway to HIV prevention, treatment, care and support by allowing people to learn their HIV status.According to World Health Organization (WHO), knowledge of one’s HIV status benefits the individuals, community, and population through awareness and education. 2 Therefore, there have been great efforts to expand VCT services since inception over 20 years ago. Unfortunately, global participation remains low, especially in the remote areas. 3 Studies show that there are various reasons why people do not participate. Some of the main reasons are stigma, lack of awarene ss, lack of access, cost of the test, and test-related fears. Several VCT models have been implemented to address these concerns but research suggests that further work needs to be done. Organic Health Response (OHR) has piloted an innovative Cyber-VCT Program in Mfangano Island by using technology to attract residents to participate. The Cyber-VCT Program uses access to solar-powered internet as an incentive to attract people to do HIV testing. The people who participate become part of the Post-Test Club and have free access to the labs in the Cyber-VCT facility called Ekialo Kiona Center (EKC).The facility has confidential VCT rooms, solar-powered computer lab with satellite Internet, radio studio, seminar rooms, and an   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   â€Å"Global report: UN AIDS report on the global AIDS epidemic 2010† (UNAIDS, 2010: http://www. unaids. org/globalreport/documents/20101123_GlobalReport_full_en. pdf). 2 World Health Organization, â€Å"Scaling-up HIV testing and counselling services: a toolkit for programme managers. † (WHO Press, 2005: http://www. who. nt/hiv/pub/vct/counsellingtestingtoolkit. pdf) 3 Information from World Health Organization on HIV testing and counselling accessed May 4, 2011: http://www. who. int/hiv/topics/vct/en/ 4 Joseph K. B. Matovu and Frederick E. Makumbi, â€Å"Expanding access to voluntary HIV counselling and testing in sub-Saharan Africa: alternative approaches for improving uptake, 2001–2007,† Tropical Medicine and International Health, 12:2 (November 2007), pp. 1315-1322. Page 1 of 6   1 Cyber-VCT Program open-air amphitheater.The program provides access to the only internet / library facility on the island and according to OHR, needs assessment and ethnographic research have sh own that residents are enthusiastic about having access to technology, which suggest the potential for program effectiveness. 5 There is a bi-annual membership renewal process where residents need to do individualized VCT session with a counselor from the International Medical Corps. This renewal process will provide the structure for more longitudinal effects.The ultimate goal of Cyber-VCT Program is to encourage voluntary counseling and testing, facilitate the process of referrals to Ministry of Health and FACES treatment programs, connect those who are HIV positive with locally formed psycho-social support, and improve dissemination of HIV education. It is more comprehensive and effective than community stand-alone VCT centers, mobile VCT, Routine offer of VCT or better known as provider-initiated HIV testing and counseling (PITC), and home-based VCT. These other VCT models have increased uptake but they have limitations that the Cyber-VCT program helps address.Stand-alone VCT ce nters values client initiation – people have to travel and access the services on their own but the stigma associated with it is a huge barrier that limits people from utilizing the services at the centers. The mobile VCT provides services with a mobile team traveling to communities in a van equipped with HIV-testing facilities. It addresses the issue of cost and accessibility but stigma and fears related to testing were not addressed. 6 PITC has proven to be effective in increasing participation through recommendations by providers to those attending health facilities.These patients are provided with the options to opt out but there were ethical concerns as to whether testing was actually voluntary because providers were not consistently counseling the patients Information from Organic Health Response website: http://organichealthresponse. org/cyber-vct-pilot. Jan Ostermann et al. , â€Å"Who tests, who doesn't, and why? Uptake of mobile HIV counseling and testing in the Ki limanjaro Region of Tanzania,† PLoS One 6:1 (January 2011) e16488. 6 5 Page 2 of 6 Cyber-VCT Program 7 thoroughly.Home-based VCT provides services at residents’ homes which addresses accessibility and cost concerns, in addition to eliminates the stigma resulting from being seen at a testing site, but it does not eliminate people’s fear of being stigmatized and rejected by their own family members. 8 The Cyber-VCT program is superior to these models because it helps to eliminate the stigma attached to getting HIV testing, ensures confidentiality, provide proper education, and focuses on sustainability through micro-clinic networks. The Cyber-VCT program has been pilot tested in Mfangano Island in Suba District Lake Victoria (West Kenya).OHR’s vision is to implement an effective comprehensive model starting with Mfangano Island and expanding it to the entire Lake Victoria through micro-clinic networks in hopes that the model can be implemented in other rural impoverished areas to continue fighting the HIV/AIDS epidemic worldwide. Mfangano Island is the appropriate pilot site because it has a population of 19,000 people with an estimate of over 30% local prevalence of HIV/AIDS. One of the major threats of the HIV/AIDS epidemic in the island is the possible extinction of the indigenous Suba language and way of life.In addition, the neglected people of the island face various health, economic, political, environmental, and social issues. The island has no electricity and there is one road that circles the base of the island. The primary occupation is fishing and subsistence farming. The impoverished people rely on the Nile perch stock that has been the source of many other issues. The industrial Nile perch export fishery has resulted in unsafe â€Å"fish-for-sex† practices and natural resource depletion. The Nile perch stock has also caused interstate resource conflicts between Kenya and Uganda.Even worse is that   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Mercy K. Njeru et al. , â€Å"Practicing provider-initiated HIV testing in high prevalence settings: Consent concerns and missed preventive opportunities,† BMC Health Services Research, 11:87 (April 2011): http://www. biomedcentral. com/1472-6963/11/87. 8 Edgar M. Mulogo et al. , â€Å"Facility and home based HIV Counseling and Testing: a comparative analysis of uptake of services by rural communities in southwestern Uganda,† BMC Health Services Research, 11:54 (March 2011): http://www. iomedcentral. com/1472-6963/11/54. Page 3 of 6   7 Cyber-VCT Program overfishing and the environmental issues are endangering the existence of the Nile perch stock. Overpopulation, deforestation, and unsustainable farming practices are the cause of these environment al issues. 9 OHR is taking a comprehensive multi-step approach starting with the Cyber-VCT program to address the complex interconnected issues feeding into the HIV/AIDS problem. OHR plans to sustain the program by building a local infrastructure with micro-clinic networks that empowers the communities.The Cyber-VCT program is the first layer that serves as the gateway to these networks. The networks are formed to encourage people to support each other in an organic way and make the program attractive to residents. Interested participants will go through a five-week social solidarity program to receive education and training on tools to address the HIV/AIDS epidemic. The workshops will take place at EKC. The goal is for the program participants to provide continuous support to their communities in micro-clinic teams of 5-25 people.In this way, an infrastructure is established for future innovation, such as organic farm plots, composting bio-gas latrines, solar cooking ovens, youth r adio, and other sustainable projects, to occur. Most importantly, the infrastructure empowers local communities rather than merely looking â€Å"western. † The objective is to develop a mutually beneficial connection between the local community-based organizations and the international health governance systems rather than having the impoverished rural communities depend only on international assistance.Global scalability will depend on proving the effectiveness of the comprehensive model because the model required a great amount of resources. Obtaining support and acquiring funding from various entities will be crucial. The cost of building the center (sustainable ferro  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   â€Å"Ripples of Dispute Surround Tiny Island in East Africa,† New York Times, August 16, 2009 (http://www. nytimes. com/2009/08/17/world/africa/17victoria. html). Page 4 of 6   9 Cyber-VCT Program ement design), research, program design, curriculum development, program staffing, implementation (community mobilization, training workshops) is estimated to be $339,000. This amount does not include the cost of land because it was donated by a community leader so the estimated cost for implementation at other areas may be higher. In addition, the $339,000 includes mostly upfront cost and further detailing of maintenance cost will need to be considered. Some of the maintenance cost will be related to technological equipment or systems, security, and infrastructure sustainability.A comparative study is necessary to show improvements in VCT uptake and HIV prevention, treatment, care and support, to attract funding for implementation in other remote impoverish areas that are affected by the HIV/AIDS epidemic. Furthermore, each workshop within the sol idarity program will need to be closely evaluated to make improvements or eliminate any ineffective training and education. Beyond funding, the mutual beneficial relationship between the local communities and international organizations will also play an important role in scalability for resource stability.Strong local ownership of the program will also be invaluable. The networks will likely serve to engage residents organically because the micro-teams will consist of residents’ neighbors, friends, family members. Perhaps, to further encourage local ownership and stabilize the infrastructure, it may be effective to consider creating jobs for local residents to maintain the EKC and microclinics networks. Another layer to the program can be to train local residents to take on positions that may be initially be filled by international partners.OHR’s Cyber-VCT program strives to provide an innovation solution to address the HIV/AIDS epidemic in remote impoverished areas b y using technology. The program is more innovative than other VCT models in that people are incentivized to participate and become part of a network that is intended to build itself in an organic way. Furthermore, Cyber-VCT Page 5 of 6 Cyber-VCT Program program uses access to technology as cover and ensures confidentiality to address the people’s concern of being stigmatized, which is on the top of list of the many reasons why VCT participate rate remains low.Another way the program is more innovative is that it has a high chance of sustainability because of OHR’s focus on building a local infrastructure. The added benefit of establishing a local infrastructure is that it allows for further innovations to address other social, environmental, economic, political issues that are connected to the HIV/AIDS problem. In regards to scalability, securing funding by proving the effectiveness of the program, maintaining the mutually beneficial relationship between the local and nternational organizations, encouraging strong local empowerment, and other considerations such as creating local job opportunities for residents can help drive down cost and make the program scalable. As detailed in this paper, OHR’s Cyber-VCT program incorporated in the comprehensive model meets the five Tech Award evaluation criteria outlined on their website10 and is a great candidate for the award. 10 The Tech Awards Criteria: http://www. techawards. thetech. org/nominate/criteria/. Page 6 of 6

Cultural Diversity College Essay Essay

1. The University of Washington seeks to create a community of students richly diverse in cultural backgrounds, experiences, and viewpoints. How would you contribute to this community?-University of Washington, Seattle I, a culturally influenced young woman, have not only one, but two influential ways to contribute to your diverse university. As a Jewish Caucasian girl, I am here to throw stereotypical beliefs down the drain towards any culture. I am a blonde, blue eyed, 18 year old who not only grew up orthodox, but also has a half Christian family. I do not have a dozen brothers and sisters, an abnormally large nose, or for that matter, any money to spare whatsoever. I grew up with married parents, and when divorced, lived with my father. Our family was never â€Å"well off† or capable of buying anything and everything. I spent the majority of my life in an apartment living with a single parent. As for all that money society said we had; let’s just say there were times we were lucky to have money for groceries that week. People expect snotty Asians, Muslims with terrorist intent, uneducated Latinos, and gang associated African Americans. It isn’t easy to read that much less write it. Unfortunately, we know that much of the world is still like this. But I’m writing this to tell you I am not th e world. I come from a culturally diverse family whom in the past, have even been at war. There is my mother’s side, where missing Sunday church was not an option; and my father’s side, the conservative yet non-orthodox classic Jewish background. Although my mother converted to Orthodox Judaism before my time, her family remained faithful Christians unable to understand her withdraw. I grew up an orthodox Jew, covered from head to toe, eating only what the Old Testament allowed me to. Growing with age, I grew out of my orthodox upbringing, realizing that my draw towards Judaism didn’t come from praying and unreasonable rules, but the Jewish traditions and values I grew up with. While I celebrate Hanukah with my father’s family, I equally enjoy Christmas time with my mother’s family. I get to learn both stories, both views, and the different values contributing to both religions. And during these annual holidays of rejoice and tradition, I have gained a respect for both. Because of my background, familial influences, and how I chose to embrace my religion, I am capable of respecting others with different views, and even learning from them. When one person is capable of this, I believe it is contagious to other people from different backgrounds. Thus, gaining more worldwide respect, more acceptance, and more closure from taking in various values that many religions, or different views, have to offer. Because of my culturally influenced upbringing, the opportunity to choose my stance on religion, and my non stereotypical Jewish background, I can contribute to every community. I have respect for other people’s views, encouraging them to have respect for mine and others. I don’t stereotype people based on their culture because I know first-hand this isn’t always the case. I can be a contagious positive attribute to your community.

Free Essays on CIA

Everyone has seen a James Bond movie at some time or another. In this paper we will look at the real life James Bond’s that exist in the United States in the form of the Central Intelligence Agency. Ill cover its inception, mission, where it gets its funding, and what areas it has domain over. I will also talk about some of the controversy that surrounds this secretive organization and the ever-changing role that it has in today’s government. The Central Intelligence Agency was created on September 18th, 1947 by legislation proposed by President Truman and later enacted by Congress. It was created to replace the Office of Strategic Services or OSS, which was terminated due to opposition in the government. Up until that time the OSS was the chief intelligence gathering body for the United States. The CIA was created to replace the OSS and be a permanent and independent executive intelligence agency designed to coordinate intelligence information collected by separately established intelligence agencies. However this proved to be more difficult than it sounded. The FBI, being the CIA’s chief competitor in the intelligence field, began a bureaucratic rivalry between the two agencies that many feel still exist today. In 1948 an agreement was reached between the CIA and the FBI. The FBI would handle all domestic security matters in the United States and limited the CIA in a domestic capacity to having an Office of Policy Coordination to have direct dealings with foreign individuals and groups. The CIA was to handle the securing of national secrets and foreign intelligence. The CIA’s mission is still much the same today. It is responsible for gathering information and intelligence on matters of national security and foreign affairs. The CIA also cooperates with other various agencies to counter the attempts of other nations to gather intelligence on the United States. In addition to these responsibilities, it also engages i... Free Essays on CIA Free Essays on CIA Everyone has seen a James Bond movie at some time or another. In this paper we will look at the real life James Bond’s that exist in the United States in the form of the Central Intelligence Agency. Ill cover its inception, mission, where it gets its funding, and what areas it has domain over. I will also talk about some of the controversy that surrounds this secretive organization and the ever-changing role that it has in today’s government. The Central Intelligence Agency was created on September 18th, 1947 by legislation proposed by President Truman and later enacted by Congress. It was created to replace the Office of Strategic Services or OSS, which was terminated due to opposition in the government. Up until that time the OSS was the chief intelligence gathering body for the United States. The CIA was created to replace the OSS and be a permanent and independent executive intelligence agency designed to coordinate intelligence information collected by separately established intelligence agencies. However this proved to be more difficult than it sounded. The FBI, being the CIA’s chief competitor in the intelligence field, began a bureaucratic rivalry between the two agencies that many feel still exist today. In 1948 an agreement was reached between the CIA and the FBI. The FBI would handle all domestic security matters in the United States and limited the CIA in a domestic capacity to having an Office of Policy Coordination to have direct dealings with foreign individuals and groups. The CIA was to handle the securing of national secrets and foreign intelligence. The CIA’s mission is still much the same today. It is responsible for gathering information and intelligence on matters of national security and foreign affairs. The CIA also cooperates with other various agencies to counter the attempts of other nations to gather intelligence on the United States. In addition to these responsibilities, it also engages i...

Knowledge in Muhammad Yanus essays

Knowledge in Muhammad Yanus essays In Muhammad Yunus words, eradication of poverty starts when people are able to control their own fates. It is not by creating jobs that we will save the poor, but rather by providing them with the opportunity to realize their potential. I strongly agree with Muhammad Yunus statements, states, especially developing states, must provide their citizens with employment opportunities if they ever want their citizens to realize their potential and become productive individuals. Like, Muhammad pointed-out, realization of potential can lead to many great things, for both the country and the individual. I believe, like Muhammad, the number one reason why there is an overwhelming population that live in poverty, is because those individuals have been denied the opportunities to see what they are capable of. I think Muhammads establishment of the Grameen Bank is an absolutely brilliant idea. In my mind one of the best solutions to help people in the global south make a difference in their lives, have productive lives, and have a fighting chance to make a decent life for themselves. Muhammad is ingenious in the way he brings the very fundamentals of banking to give loans to poverty stricken villagers who wouldnt ordinarily be able to open up banking loans. Muhammads bank works on so many different levels, particularly that fact that it requires a small coalition of people to rely on each other to repay the loan that they are initially given. Peer pressure is indeed a powerful force, and it no doubt makes each individual strive to be productive with the money they are given. ...

Chariots of Fire

In marriages, family units and even friendships, falling-out is a common circumstance. It is apparent that there are oppressive forces that manipulate us. While some filmmakers offer the public entertainment as remedies to this dissatisfaction, others reinforce the sense that individual worth is being assaulted from several areas. Chariots of Fire is a film that celebrates the triumph of the human spirit over adversity. Two very different approaches to religion and sport are at the heart of this movie. The film is based on the true story of two British sprinters in the 1924 Paris Olympics; one Christian and one Jewish. Neither runner is out for personal or national glory. These two men are competing for the same reason; a matter of a higher calling but in very different ways. For Harold Abrahams, a proud English Jew from a well-to-do family, running is a weapon against anti-Semitism; a way of validating his worth, and by extension his Jewishness, to his Anglo society and to himself. There is something to be said for this approach: After shattering a long-standing speed barrier at Cambridge’s Trinity College, the master says â€Å"Perhaps they’re the chosen people after all. † In a way, he is right. As an athlete, Abrahams is driven by rebellious anger and shame endangered by the legacy of anti-Semitic prejudice that has gone hand in hand with the Jew’s divine determination. For Eric Liddell, a devout Scot with missionary aspirations, running is something he can do to give glory to God, the same way the grass glorifies him by growing and the sun by shining. In one part of the movie, Liddell tries explaining the value of running to his sister, who doesn’t see the value of it at all by saying â€Å"I believe God made me for a purpose, but he also made me fast. And when I run, I feel his pleasure. † The difference between their motivations is highlighted in a number of ways. Each runner’s commitment goes well beyond whatever obligation either feels to the expectations of their society. Where Abrahams’ commitment leads him to dispense himself from unwritten rules about amateur athletes not receiving professional coaching, Liddell brings his own additional unwritten rules to participation. For Abrahams, the chief crisis he faces is whether he can win after losing a race to Liddell and for Liddell; the crisis is whether he can even qualify when en route to the Olympics discovers the qualifying heat for his event is on the â€Å"Sabbath. While Abrahams must swallow his pride and find the courage to run in the Olympics, Liddell must swallow his hopes and find the courage not to run. Chariots of Fire is an aesthetically well realized work of art. The authentic drama deals directly with issues such as athletic competition, the nature of winning and losing and the central place of beliefs in sports. It touches sensitively and strongly on the longi ng for perfection, the search for meaning and the struggle for acceptance.

Time Magazine Research Paper Example | Topics and Well Written Essays - 1000 words

Time Magazine - Research Paper Example Hadden co-founded Time Magazine after they worked together on the Yale Daily News in Yale but the death of Britton Hadden in 1929 saw Luce’s name becoming the most dominant name in 20th century American as the Time Magazine grew to be one of the most successful magazines in American history. The first Time Magazine publication came out on March 3, 1923 as Vol. 1 Number 1. The difference between the first Time Magazine publication and what has been the distinguishing feature of Time Magazine was the lack of the classic red border. The cover of the first Time Magazine publication featured John G. Cannon, an 86 year old retiring member of congress who had served 23 times in the House of Representatives. The main reason given for the cover having Cannon was that it represented the main aim of Time Magazine of speaking to the readers through people. The aim of the founders was to create a magazine that informs busy readers in United States and the rest of the world on current events in a systematic, organized, and concise manner. After its incorporation in 1922 by Henry Luce and Briton Hadden and the first publication in 1923, Luce purchased Life Magazine in 1936 and made it a photojournalism publication. The company began trading in the New York stock exchange in 1964. At the passing of Luce in 1967, Time Magazine was worth $ 109 million dollars and the development and growth of Time Magazine continued. In 1972, Time and Chuck Dolan launched Home Box Office (HBO) that has grown over the years to rack in almost $5 billion in revenue and 100 million subscribers. In 1989, Time merged with Warner Communications forming a company with $ 10 billion annual revenue and valued at $ 15 billion dollars. 1995 saw the purchasing of Turner Broadcasting system by Time but in 2000 Time merged with AOL in the biggest merger and acquisition deal ever. Time magazine had a disastrous association with AOL that led to an investigation into its accounts leading to the ditching of AOL

CRJ 716 ASSIGNMENT # 1 (UPDATE) Research Paper Example | Topics and Well Written Essays - 750 words

CRJ 716 ASSIGNMENT # 1 (UPDATE) - Research Paper Example In response this study demonstrates the prevalence and effects mental illness has on the individual in terms of receiving treatment, parole and adaptation to incarceration. Research has demonstrated a positive correlation between incarceration and mental illness. The psychiatric illness rate is higher in prisons in comparison to general society (Kjelsberg, Hartivig & Kuisma, 2006). Many individual’s entering incarceration facilities did not have healthcare available before incarceration. In many situations the lack of healthcare left these individuals suffering the symptoms associated with a mental illness. However, upon incarceration researchers have demonstrated that many individuals do not want treatment (Conklin, Lincoln & Tuthil, 2000). Treatment is defined as a psychological or psychiatric intervention. This notion leads investigators to theorize that certain characteristics are associated with inmates seeking interventions. Psychological and psychiatric interventions may increase the chance of being paroled or attaining ‘good behaviors’ that would shorten the inmate’s incarceration time. In comparison of variables one study determined that approximately 79% of participants (N=2600) had children (Diamond, Harzke & Magaletta, 2009). Social ties to the outside world would cause a researcher to hypothesize that the inmate would utilize intervention services provided in hopes of being paroled. However, research concluded that only 11% of these individuals sought treatment. Research demonstrated that male participants were younger than female participants. Females were more likely to report previous mental health treatment including medication usage, suicidal ideation, and general mental health illnesses with the exclusion of hallucinations. The most commonly reported symptoms of mental illnesses corresponded with symptoms of depression and

Diagnstic Advance Essay Example | Topics and Well Written Essays - 500 words

Diagnstic Advance - Essay Example Taking a more specific approach by focusing on one organization such as Walt Disney World, gives a better illumination of the application of market segmentation and product differentiation as highly effective marketing strategies. Walt Disney World has arguably divided its target market into five main segments namely Studio Entertainment, media networking, Parks and Resorts, interactive media, and Consumer Products. Disney’s segments are then developed individually by focusing on possible improvements on each segment. However, the segments are indirectly dependent on each other with each segment seeming to improve the other. For example, through studio entertainment and media networks people around the world are aware of characters like Mickey Mouse among others. As such, providing people with a chance to see such characters in real life rather than on televisions is a major boost for the parks and resorts. Furthermore, the popularity of Walt Disney characters has also fueled the success of interactive media through increased sales of such products as console games. Additionally, Disney World produces consumer goods such as toys that are representations of the highly renowned characters thereby boostin g performance of the consumer products segment. Moreover, Disney World has achieved great success emanating from its media networks segment that provides broadcasting mainly via the Disney/ABC Television Group and ESPN Inc. Creation of market segments has enabled Walt Disney to create a strong brand that propels performance of each segment with a major focus on family as a whole consequently contributing to success of the entire organization. Disney World has also employed product differentiation marketing strategy in its operations giving it competitive advantage. In entirety, Walt Disney’s productions are seemingly

Norman Rockwells Paintings Essay Example | Topics and Well Written Essays - 500 words

Norman Rockwells Paintings - Essay Example The paper "Norman Rockwell’s Paintings" explores the artworks of Norman Rockwell. Rockwell believes that although one of the student stares outside the window as a sign of individualism, they will be attentive and focussed children. The drawing is all inspiring because it communicates idealism. The painting portrays a learning experience for students, teachers, and adult learners. The artist had an insightful observation of Russian classroom experience of school children in the 1960s (Marina Forbes. Russian education system). The artist reflects what he observed during his visit and his amusement with what he saw in the Soviet Union. This encouraged him to think about the events and inspired other students in all classes. It is also an inspiration to teachers and parents on how children can on their own stay focused.Hall believes that the painting is a portrait of the problems we daily live with and has been embraced as a civil rights’ important symbol. It acted as a re membrance when the United States Supreme Court declared the racial segregation unconstitutional. The painting has a young determined black girl who is going to school under escort. This symbolizes victory on the black race following the court verdict that it is unconstitutional for a state law to establish separate public schools for blacks and whites. This brings out Norman as a supporter of equality and tolerance. The painting shows the declaration by Norman that the federal Supreme Court stated firmly that segregation is illegal.

Sociology Essay Example | Topics and Well Written Essays - 1000 words

Sociology - Essay Example Fears are sold through the media, as there is more coverage with millions of Americans being informed on a constant basis. Percentage figures are often used to show the dramatic increase in road carnage; with the media, print, television and radio carrying out thousands of stories about road carnage. The media is an essential asset in the society. This is clearly brought out in the book. Journalists and reporters have a role to play in the society. When they report erroneous and issues that have no facts, they can destroy the society especially through incitation (Glassner 20). The actual truth is that, road rage and its resultant carnage is on a very slow increase; this measurable in terms of years. The Pygmalion effect takes root, when more talk about road rage may result in the likely classification of incidents as accidents by police officers, reporters and insurance agents. Markedly has the increase been in the categorization of new dangers that lack out there, ready to do harm to the American public – from carjackers, home invasion robbers, kidnappers to deranged postal workers. Rather than confronting the society’s disturbing outcomes, the public engages, on a constant basis, in discussions that are centered on troubled individuals (Glassner 70). Campuses and schools are also new trouble areas where all manner of ills occur. Killer kids, is often used to refer to the children responsible for any eventual fatalities; the public not taking into account a number of factors such as socialization, mental disorders among others that may have contributed largely to the violence witnessed. A few incidences, in which students engage in violent actions, which often end in fatalities, are often overstated in the media and also among the surrounding communities. Gun control laws instead of gaining more support, often are received with criticism; this due to the fact that a majority of the public do feel safe when they are armed. This not only exacerbat es the issue, but also entails an increase in the quantity of weapons available to the public (Glassner 45). America’s health care system is top notch, with life expectancy having doubled. The US is able to both control and cure diseases now more than ever before, but tales abound as to the exceptional numbers of Americans who die from different complications; this supported by statistics that are often biased or completely wrong. American males, especially of African-American descent are often considered as criminals, with their White counterparts being considered as potential mass murderers; this after the wake of the Oklahoma bombing. Another aspect that is often exaggerated is on day-care workers, the clergy and pre-school teachers who supposedly sexually assault children. The different regulations that prohibit physical contact between the above and children may have aided in these fears. These fears have necessitated resource wastage on lengthy investigations and trials to expensive surveillance equipment that is to be used so as to curb any incident. The result has been that the American criminal justice system overheads have almost reached the $100 billion annually, monies that

Diagnstic Advance Essay Example | Topics and Well Written Essays - 500 words

Diagnstic Advance - Essay Example Taking a more specific approach by focusing on one organization such as Walt Disney World, gives a better illumination of the application of market segmentation and product differentiation as highly effective marketing strategies. Walt Disney World has arguably divided its target market into five main segments namely Studio Entertainment, media networking, Parks and Resorts, interactive media, and Consumer Products. Disney’s segments are then developed individually by focusing on possible improvements on each segment. However, the segments are indirectly dependent on each other with each segment seeming to improve the other. For example, through studio entertainment and media networks people around the world are aware of characters like Mickey Mouse among others. As such, providing people with a chance to see such characters in real life rather than on televisions is a major boost for the parks and resorts. Furthermore, the popularity of Walt Disney characters has also fueled the success of interactive media through increased sales of such products as console games. Additionally, Disney World produces consumer goods such as toys that are representations of the highly renowned characters thereby boostin g performance of the consumer products segment. Moreover, Disney World has achieved great success emanating from its media networks segment that provides broadcasting mainly via the Disney/ABC Television Group and ESPN Inc. Creation of market segments has enabled Walt Disney to create a strong brand that propels performance of each segment with a major focus on family as a whole consequently contributing to success of the entire organization. Disney World has also employed product differentiation marketing strategy in its operations giving it competitive advantage. In entirety, Walt Disney’s productions are seemingly

Sociology Essay Example | Topics and Well Written Essays - 1000 words

Sociology - Essay Example Fears are sold through the media, as there is more coverage with millions of Americans being informed on a constant basis. Percentage figures are often used to show the dramatic increase in road carnage; with the media, print, television and radio carrying out thousands of stories about road carnage. The media is an essential asset in the society. This is clearly brought out in the book. Journalists and reporters have a role to play in the society. When they report erroneous and issues that have no facts, they can destroy the society especially through incitation (Glassner 20). The actual truth is that, road rage and its resultant carnage is on a very slow increase; this measurable in terms of years. The Pygmalion effect takes root, when more talk about road rage may result in the likely classification of incidents as accidents by police officers, reporters and insurance agents. Markedly has the increase been in the categorization of new dangers that lack out there, ready to do harm to the American public – from carjackers, home invasion robbers, kidnappers to deranged postal workers. Rather than confronting the society’s disturbing outcomes, the public engages, on a constant basis, in discussions that are centered on troubled individuals (Glassner 70). Campuses and schools are also new trouble areas where all manner of ills occur. Killer kids, is often used to refer to the children responsible for any eventual fatalities; the public not taking into account a number of factors such as socialization, mental disorders among others that may have contributed largely to the violence witnessed. A few incidences, in which students engage in violent actions, which often end in fatalities, are often overstated in the media and also among the surrounding communities. Gun control laws instead of gaining more support, often are received with criticism; this due to the fact that a majority of the public do feel safe when they are armed. This not only exacerbat es the issue, but also entails an increase in the quantity of weapons available to the public (Glassner 45). America’s health care system is top notch, with life expectancy having doubled. The US is able to both control and cure diseases now more than ever before, but tales abound as to the exceptional numbers of Americans who die from different complications; this supported by statistics that are often biased or completely wrong. American males, especially of African-American descent are often considered as criminals, with their White counterparts being considered as potential mass murderers; this after the wake of the Oklahoma bombing. Another aspect that is often exaggerated is on day-care workers, the clergy and pre-school teachers who supposedly sexually assault children. The different regulations that prohibit physical contact between the above and children may have aided in these fears. These fears have necessitated resource wastage on lengthy investigations and trials to expensive surveillance equipment that is to be used so as to curb any incident. The result has been that the American criminal justice system overheads have almost reached the $100 billion annually, monies that

U.S. Nuclear Weapons and Weapon Programs Essay Example for Free

U.S. Nuclear Weapons and Weapon Programs Essay Thesis Statement: Replacing the Stockpile Stewardship Program (SSP) with the Reliable Replacement Warhead Program (RRW) may alleviate existing issues concerning the long-term reliability, safety, security, and manufacturing of U. S. weapons. However, the RRW has been cancelled due to the overwhelming concern of long-term funds to maintain RRW and Democrats feel as though the RRW is not a proven technology (GlobalSecurity. org). However, the RRW should be used as a motive not to continue nuclear testing. Currently, the SSP consists of worn weapons that are costly to maintain and are subjected to underground testing (Boyer 303). Implementing the RRW will provide cost-efficient and reliable weapons that are manufactured to last with fewer obligations to nuclear underground testing. Implementing the RRW would be a good investment for this reason alone. Overall, replacing the SSP with the RRW will establish new cost-efficient weapons with less maintenance that are less prone to underground nuclear testing; provide state-of-the art technology to protect the U. S. from terrorist’s intrusions – such as hacking and unauthorized usage, and create an efficient method for securing the decreasing stockpile. 1) Long Term Reliability of U. S Weapons. The maintenance of refurbished weapons may become more complicated due to aging. The RRW addresses this issue by implementing new weapons that are cost-efficient and safe thus providing reliable and safe weapons for the U. S. According to the article, A New Nuclear Warhead, â€Å"The RRW is committed to the smallest nuclear stockpile consistent with our security; to safe, secure and reliable weapons; and to the current nuclear testing moratorium. † Refurbished weapons tend to need more maintenance and are subject to nuclear underground testing. 2) The Safety and Security of U. S. Weapons. The SSP may not be sufficient to meet future goals pertaining to the safety and security of U. S Weapons. In the article, Reliable Replacement Warhead, â€Å"RRW aims to make US nuclear weapons safer and more secure against unauthorized use by incorporating state-of-the-art security features that cannot be retrofitted to older weapons. The ultimate goal is to transition to a smaller, more responsive nuclear infrastructure that will enable future administrations to adjust the US nuclear stockpile as geopolitical conditions warrant. † (26) 3) Maintenance of Existing Weapons may become more expensive with the SSP. Refurbished weapons require more maintenance than newer weapons thus requiring additional funds to sustain current conditions of the weapons. According to the Department of Defense news release, Kenneth Krieg states that the implementation of the RRW will reduce stockpile size by permitting new weapons with less maintenance. Newer weapons will need less maintenance and in return will be less applicable to additional funding. Members of the Nuclear Weapons Council are confident that incorporating the RRW will permit a more positive and cost-effective infrastructure by employing improved computational and experimental tools to administer the technical base (U. S. Strategic Command 1). 4) Implementing the New RRW Plan. The RRW intends to implement newer U. S weapons with higher-performance ratings and advance safety and security features while providing a less expensive maintenance plan. After examining the article in Bulletin of Atomic Scientist, the RRW is aimed at accomplishing a more cost effective and efficient method of securing the decreasing stockpile to be more reliable and safe (Drell 48). Incorporating the RRW will provide the tools necessary to ensure that nuclear underground testing is less likely to be required for future designs (A Different Kind of Complex 1). Conclusion: Unfortunately, the RRW has been cancelled due to the overwhelming concerns of long-term funds to maintain RRW and Democrats feel as though the RRW is not a proven technology. However, the RRW should be used as a motive not to continue nuclear testing. Implementing the RRW will alleviate the SSP of existing issues concerning the long-term reliability, safety, security and manufacturing of U. S weapons that are less prone to underground nuclear testing. Overall, RRW will serve as a solution to the ongoing concerns of underground nuclear testing. Works Cited Arm Control Association. â€Å"A Different Kind of Complex: The Future of U. S. Weapons and the Nuclear Weapons Enterprise. †(1997-2009): 3 March 2009 http://www. armscontrol. org/print/3454 A New Nuclear Warhead. (Editorial Desk)(Letter to the editor). The New York Times. (30 Jan 2007): A20(L). Opposing Viewpoints Resource Center. Gale. Apollo Library. 3 Mar. 2009 http://find. galegroup. com/ovrc/infomark. do? contentSet=IAC-Documentstype=retrievetabID=T004prodId=OVRCdocId=A158559391source=galeuserGroupName=uphoenixversion=1. 0 Boyer, Paul S. â€Å"Nuclear Weapons. † The Oxford Companion to the United States History. Oxford University Press. (2001): 303 Department of Defense news release. (2March 2007): Reliable Replacement Warhead Design Decision Announced http://find. galegroup. com/itx/start. do? prodId=ITOF Global Security for America. â€Å"U. S. Strategic Commands Supports RRW Strategy. † (2007) 2 March 2007 http://www. stratcom. mil/default. asp? page=newsarticle=14 GlobalSecuirty. org. â€Å"Weapons of Mass Destruction. Reliable Replacement Warhead. † (2009) 11 March 2009 http://www. globalsecurity. org/wmd/systems/rrw. htm Interavia Business and Technology. â€Å"Reliable Replacement Warhead. † (2007): 3 March 2009 http://find. galegroup. com/itx/start. do? prodId=ITOF

Unilever Multinational Company Analysis and Breakdown

Unilever Multinational Company Analysis and Breakdown Unilever is a multinational consumer product manufacturing giant operating in over hundred countries all around the globe. Unilever Bangladesh is the Bangladesh chapter of Unilever, where the company holds 60.75% share whereas the Government of Peoples Republic of Bangladesh holds 39.25% share. Unilevers one of the most popular brand is LUX. They segments LUX.s market according to geographical locations. It further differentiates these segments into Socio Economic Cluster (SEC) which takes into account the criteria of education and profession which ultimately measures the financial ability of consumers. The cluster is divided into five parts starting from A to E. Unilever targets the urban and sub urban upper middle class and middle class segment of the population, who falls under A to C of SEC. Tactical marketing tools, 4Ps, are extensively used by the company to market LUX. Though LUX is produced in Bangladesh, Unilever Bangladesh maintains the same standard all around the globe. The product is available in six different fragrances under three different sizes. Since the demand for beauty soap market is to a great extent oligopolistic, variations in price lead to price war which can eventually break down the companys market share. Thus Unilever cannot provide a better price than its competitors. But the price is affordable by most of the people. Unilever Bangladesh has outsourced its distribution channels to third party distributors which allow them to distribute LUX in massive bulks amounting to around ten million pieces. It undertakes the largest promotional activities in the beauty soap industry. The beauty soap industry has a few major producers of which Unilever holds market share of slightly less than 50%. Other competing brands like Tibbet, Aromatic and Keya have started to have a strong consumer base, but LUX.s product features distribution and promotional activities have created high brand loyalty for which it is still the market leader. Unilever, with the aid of its heavy promotional activities, has been able to penetrate the market. But the other producers in the industry are posing a threat towards Unilevers market share as they have moved towards the rural masses of the population. Therefore, Unilever Bangladesh should undertake further steps such as moving towards the rural and/or poorer segment; attract children (by making a special product for kids) and other innovative promotional activities to retain its command in the industry. 1. Introduction Unilever is one of the worlds largest and leading multinational companies; Unilever commenced their business activities on a larger scale by setting up their first factory in Netherlands, in the year of 1872. Operating in Bangladesh for over the last four decades the company is trying to significantly contribute towards the augmentation of the standard of living by bringing world class high quality products at the door step of their customers. The usage of Unilever products by over 90% of the people in Bangladesh stands a testimony to their successful operation. . Their array of products show that they produce household care, fabric cleaning, skin cleansing, skin care, oral care, hair care, personal grooming, and tea based beverage products under worldwide famous brand names Wheel, LUX, Lifebuoy, Fair Lovely, Ponds, Close Up, Sunsilk, Lipton, Lipton Taaza, Pepsodent, All Clear, Vim, Surf Excel, and Rexona. 2. Objective of this report: This report is an outcome of an analysis of marketing strategies used by Unilever Bangladesh Ltd. The main purpose of the report is to find what strategies the company uses to market its world famous beauty soap, LUX, in Bangladesh; the positive and negative aspects of those strategies. The report further analyzes the position of Unilever Bangladesh Ltd. in the toiletry industry in comparison to its competitors. The report discusses the process of using market segmentation, target marketing, the product, pricing, promotional and distribution strategies and a competitive analysis. 2.1 Methodology of this report: For accessibility and availability of information we have chosen to work on the strategies of Unilever Bangladesh Ltd. As the company operates in the market with a huge number of products in different industries, we have decided to focus on one of their world wide successful brands, LUX. Most of the information used in this report is from primary sources. The main source of information was the focus group discussion. In addition information was also collected from websites. 3. Product Category, Market Segmentation, Target Marketing and Positioning This chapter describes the category of the selected product. The chapter is organized into four sections. Section 1 states under which category the product falls. Section 2 describes how Unilever Bangladesh Ltd. differentiates the population and categorizes them into different segments. Section 3 analyzes which segment the company targets and why they target that specific segment. Finally section 4 describes the process through which the company tries to capture a place in the buyers mind i.e. the product positioning method. 3.1 Product Category: LUX falls under the category of toiletry product as a beauty soap. 3.2 Market Segmentation: The company claims that LUX is the highest selling beauty soap in Bangladesh. Moreover some survey reports also reveal the same result. Though LUX is the highest selling beauty soap in Bangladesh, it does not go for traditional mass marketing. Moreover as a beauty soap LUX does not even segment its market according to gender. Figure 2.1 (P-9) shows that Unilever Bangladesh Ltd. segments their market according to geographical areas. The population of the country is segmented into three parts which are urban, sub urban and rural area consumers. The company further differentiate the geographical segments according to Socio Economic Cluster (SEC) i.e. education and Income. The Table 2.1 (P-9) overleaf shows the Socio Economic Clusters the company uses. The SEC divides the population in five segments starting from A to E, where A categorizes the highly educated and high income earners holders, and sequentially in descending order E categorizes the opposite. 3.3Target Market: Figure 2.1 (P-9) shows that urban and sub urban middle class, and rural poor people are the largest part of Bangladesh population. A research carried out by Unilever Bangladesh reveals that urban rich people are more likely to buy imported and expensive products. Moreover rural poor people tend to buy cheap products even without evaluating its quality. However urban and sub urban upper middle and middle class people tend to buy affordable and quality products. LUX is not a highly expensive but an affordable product. That is why the company targets urban and sub urban upper middle and middle class people who are the second highest population of segment of the country. From the segmentation of customer according to SEC they target category A, B and C, because they are assumed to be financially well-off and can afford to buy LUX. 3.4 Product Positioning: Unilever Bangladesh Ltd obtained a good position in the buyers mind through better product attributes, price and quality, offering the product in a different way than the competitors do. The company offers improved quality of products in the industry at an affordable price with high branding, which ultimately helps to position the product in the buyers mind as the best quality beauty soap. The market share of the company in the beauty soap industry is somewhere around 43%.Since in the beauty soap industry all products are of same price Unilever cannot provide its consumers with better price but it is in a great position in reference with its packaging, fragrances and product designing. A positioning map of the company is shown Figure 2.2 (P-10) to describe LUXs position in the consumers mind on two dimensions, price and quality. Figure 2.2 (P-10) has been drawn with information gathered by conducting a consumer survey. It states that though in comparison to its competitors the pricing of LUX is same but consumers rate it as the product which gives them the highest quality. This positioning created a strong customer loyalty for LUX, for which it the market leader in the industry. 4. Using the Tactical Marketing Tools This chapter describes the way Unilever Bangladesh Ltd. use the tactical marketing tools for marketing LUX in Bangladesh. The chapter comprises of four sections. Section 3.1 discusses the product attributes of LUX. Section 3.2 visualizes the price of LUX according to different size. Section 3.3 conceptualizes the distribution channel of Unilever Bangladesh Ltd. This section includes a table that shows the location of the companys warehouses all around the country. Finally section 3.4 discusses the promotional activities that the company undertakes for LUX. 4.1 Product: LUX is an internationally renowned beauty soap brand of Unilever. Though manufactured in Bangladesh for the local market by Unilever Bangladesh Ltd, as an international brand, it maintains an international quality for the product. Formula given by Research and Development departments in foreign countries, LUX is produced in Bangladesh from imported raw materials like sodium soap, glycerol and different extracts according to flavors, coming from Unilever plants situated abroad. LUX is offered in Bangladesh in six different flavors which are: LUX Energizing Honey, LUX Golden Glow, LUX Nature Pure, LUX Orchid Touch, LUX Almond Delight and LUX Aqua Sparkle. Taking into account the convenience of its customers, the company manufactures all flavors of LUX in three different sizes, 40gm, 80gm and 120gm. 4.2 Price: Though Unilever Bangladesh gives its LUX customers a lot in terms of the product itself, it cannot provide a better pricing. This is due to some constraints in the beauty soap industry. Beauty soap is a product with a vulnerable demand in Bangladesh. A change in price has a high risk of creating price war among the rivals which will eventually cause a loss of profit. Its prices are almost equal to its competitor. Table 3.1 (p-10) compares Luxs price with its major competitor. Company carries out research on competitors price and brand loyalty when it feels extreme necessaity of chaging price. The brand loyalty test is an exploratory research which is known as Brand Health Check-Up (BHCU). 4.3 Place: Unilever Bangladesh Ltd. has a huge distribution channel for LUX all over the country as its sales reach more than 10 million pieces a year. The company has six huge warehouses, one in each division of Bangladesh, where the product goes after they are manufactured at Kalurghat factory. Table 3.2 (P-10) shows the location of its six warehouses in Bangladesh. The company does not use its own fleet of transport for distributing its product. However, it has outsourced its distribution process to various third party distributors, exclusively dedicated to Unilever Bangladesh Ltd. These distributors then supply the product all over Bangladesh to a huge number of retailers. Even though LUX targets the urban and sub urban middle and upper middle class people they are distributing their products all over Bangladesh because of a recent increase in demand of its product to all segments of the population. 4.4 Promotion: Unilever Bangladesh undertakes huge promotional activities to promote LUX which has topped the beauty soap industry of Bangladesh. It spends almost 20% to 25% of its Net Proceeds from Sales (NPC) of LUX for promotional activities for LUX 1 Its certain annual promotional campaigns like LUX Channel i Superstar and LUX Channel i Annual Cinema Awards has made the product a part of the glamour world. Since the 1930s, over 400 of the worlds most stunning and sensuous women have been proudly associated with Lux advertisements. They do not only promote LUX in Bangladesh for the beauty conscious females, it also promotes the brand for males and the company proved that, by including world famous male celebrity Shahrukh Khan for their advertising campaign. Unilever Bangladesh Ltd spends a huge amount of money for promoting LUX through TV commercials, newspaper advertisements and billboards. Moreover it also undertakes small promotional campaigns at different schools, colleges, universities and recreational parks with winners of its Zonal Beauty Contests. Till now promotional activities of LUX has always been successful which has made it a household common name and helped it reach almost one billion taka sale value in the year 2004 2. 5. Analyzing the Market for LUX For better comprehension of Unilever Bangladesh, its marketing strategy, product quality, positioning and placement, we present here a comparative analysis of its competitors. This part of the report illustrates the market share of different companies in the beauty soap industry. 5.1 Market Share: The beauty soap industry in Bangladesh consists of only seven major producers. Unilever Bangladesh Ltd is operating in the industry with its world famous brand LUX. Out of these giant companies Unilever Bangladesh Ltd is the market leader with a share of around 43%. Figure 4.1 (P-11) shows the market share of all the companies in the sector. Unilever Bangladesh Ltd is leading the market. The other competitors are very competitive among themselves but they cannot put a intense competition with Unilever Bangladesh Ltd, as they have market share much less than Unilever Bangladesh Ltd. Table 4.1 (P-11) overleaf shows a detailed description of the major competitors in the market, their operating brand, estimated annual sales revenue and market share. Other companies in the industry are not as big as Unilever Bangladesh Ltd but they are posing threat to the company by a tendency of a gradual increase in their market share. Kohinoor Chemicals which is operating with the brand name Tibet is an extremely famous brand to the rural segment of the population and possess a significant share in that segment which is the largest population group in Bangladesh. Moreover Keya Cosmetics Ltd operating with the brand name Keya and Marks Allys Ltd operating with the brand name Aromatic are also uprising brands to both the rural and sub urban segment of the population. Moreover a recent takeover of Aromatic by multinational consumer product giant MARICO who operates with famous brands in other industries like Parachute Coconut Oil is posing to be a threat to Unilever Bangladeshs market share. 6. Conclusion Recommendation The beauty soap industry of Bangladesh consists of a few producers in the industry. The demand for this product is very much vulnerable in terms of pricing. Unilever Bangladesh is providing LUX. at a price which is affordable to most of the people in the country. Beauty soap is an uprising product in Bangladesh as a greater portion of the population, both male and female, are now getting more beauty conscious. As a multinational company Unilever Bangladesh with heavy promotional activities, has been able to penetrate the market. With six different fragrances, three different sizes, international standard and high quality design, as a product, LUX has been highly successful over the years. Its distribution process is highly efficient. Its promotional activities, like the beauty contest has been a milestone in attracting a huge number of customers. Overall with its marketing activities LUX has been a successful brand. The only place where rival companies are progressing is in giving customers redemption offers. Research revealed that Bangladeshi customers are highly attracted to this sort of offers. These offers are not sustainable in the long run but still it takes away a considerable part of LUXs sale in the short run. In this chapter the team would suggest some recommendations to Unilever Bangladesh Ltd. to adopt more successful operation in Bangladesh. Since a huge portion of the rural poor people is demanding LUX in recent days, Unilever Bangladesh Ltd should expand their target market also towards the rural people. They should also conduct different promotional activities in rural fairs and socially responsible promotional activities to attract rural consumers and social awareness .Because Lux has different skin type soap so now if they provide different types of beauty soaps for male and female soapunder the same brand name i.e. LUX it might increase their sales. Lastly, as Bangladeshi culture children have a huge say in shopping so they should also promote the product to children like their another brand Dove. These are the recommendations suggested by teem members to Unilever Bangladesh Ltd. to adopt for a more successful operation in Bangladesh with large market share. 7. Appendices Urban Rich Urban and Sub Urban Upper Middle and Middle Class Rural Poor (Figur2.1): Market Segments 1. Socio Economic Clusters A B C D E Income High Income Upper Middle Level Income Mid Level Income Lower Middle Income Low Income Education High Level of Education Educated Slightly Less than Cluster A Educated Slightly Less than Cluster B Educated Slightly Less than Cluster C Very Low Level of Literacy (Table 2.1): Socio Economic Cluster Segmentation 1 (Figure 2.2): Positioning Map Brand Lux Aromatic keya Tibet (Table 3.1): Comparative scenario of soaps price Division Location of Warehouse Dhaka Dhaka City Chittagong Kalurghat Heavy I/A Sylhet Sylhet City Rajshahi Rajshahi City Khulna Khulna City Barisal Barisal City (Table 3.2): Location of Unilever Bangladesh Ltds Divisional Warehouses 1. (Figure 4.1): Market Share Sl. No. Company Brand Name Yearly Market Share on Toilet Soap 1 Unilever (BD). Ltd Lux International Beauty Soap Tk. 312 Core 43.33% 2 Square (Toiletries Division) Meril Beauty Soap 48 Core 6.66 3 Keya Cosmetics Ltd. Keya Beauty Soap 72 Core 10.00% 4 Aromatic Cosmetics Ltd. Aromatic Beauty Soap 48 Core 6.66% 5 Lily Cosmetics Ltd. Lily Beauty Soap 72 Core 10.00% 6 Kohinoor Chemical Co. Tibet Beauty Soap 72 Core 10.00% 7 Marks Allys Ltd. Camelia Beauty Soap 60 Core 8.35% 8 Others 36 Core 5.00% Total Market 720 Core 100% (Table 4.1): Estimated Annual Sales Revenue and Market Share .

Free Othello Essay: The Disintegration of Othello -- Othello essays

The Disintegration of Othello Shakespeare's Othello is a play with unique characters. One such character is the one for which Shakespeare names his play. In the play, Othello disintegrates from a confident leader to a homicidal murderer. Linguistic changes throughout the play attest to this theory. In the opening scenes, Shakespeare portrays Othello as a noble character. When Brabantio seeks vengeance (for "stealing" his daughter) on Othello, Othello expresses his actions will "tongue out his [Brabantio's] complaints" (1.2.21). Thus he shows his calmness against the verbal slander of Brabantio. Throughout this scene, Othello remains calm and confident. Moreover, he humbly tells the story of his relationship with Desdemona. He does not flaunt the situation over Brabantio but speaks modestly. In the next act, Othello maintains his calm demeanor. He speaks poetically of seeing his "fair warrior" Desdemona (2.1.210). Later in the scene, Cassio fails at his military duties. Even though this deeply hurts Othello, he keeps his calm. He lovin...

Asserting Masculinity in the Cultural Context of Camp :: Sociology Essays Research Papers

Asserting Masculinity in the Cultural Context of Camp Summer camp is an important annual experience in many children’s lives. Some kids choose to continue with camp long past their camper years and become counselors. A program, the Camper in Leadership Training (CILT) program, exists within the camp structure as a leadership program designed to educate kids, aged fifteen through seventeen, on how to become effective counselors. Each session typically concludes with a closing campfire, which the male CILTs extinguish after the females have left by urinating on the embers. This folk ritual, affectionately known to the CILTs as â€Å"pissing out the fire,† is employed by the male CILT folk group as a strategy that allows them to reassert power, to reaffirm the solidarity of the all-male group, and to regain their masculinity, which has been altered within the camp environment, before leaving the shelter of that environment. During this transitional period, the CILTs anticipate returning to the larger social world and are soci alizing themselves accordingly. These kids’ experiences with gender identity at camp mirror Barrie Thorne’s point that gender is socially constructed and highly contextual (Thorne 10). This folk ritual allows these boys to regain their gender identity, the identity largely accepted by the outside culture, as they prepare to re-enter mainstream society. The program is an emotionally challenging one: apart from teaching the foundations of counseling skills, the CILT directors encourage an opening of one’s true self that often involves breaking down the gender fronts kids bring with them. Thorne argues that â€Å"boys’ social relations tend to be overtly hierarchical and competitive† (92). The program does not encourage this type of social interaction. Rather, the program chooses to emphasize the emotions in personal relationships and self-disclosure typical of girls’ social relationships (94). After two weeks of learning, sharing, and growing within the camp context, the males’ social relations operate similarly to the females’ because there is no threat of being socially outcast for adopting the behavior values of the other gender. That is to say, the males have become bicultural along gender lines. Just as teasing (as Thorne points out) dissuades cross-gender interaction, social pressu re outside camp plays a similar role in limiting males’ expression of things seen as feminine, such as sharing feelings (54). For an age group faced with many social anxieties, extinguishing the fire at the end of the session is an essential tool of anticipatory socialization used to recreate the male gender identity necessary for acceptance in the outside male social world.

France vs. England 17th Century Essay

There are mainly two types of governments that emerged during the seventeenth century. Most of the political development took place in France and England. Absolute monarchy took over throughout France while constitutionalism, or parliamentary monarchy, was becoming popular in England between 1640 and 1780. France’s absolute monarchy developed because of the nobles and kings focused on the concept of divine right. England, on the other hand, developed through the businessmen and landowners trying to prevent the central concentration of political power. These governments grasped the attention of philosophers, leaders, and churches. Eventually, both would develop and influence the modern world today in Europe and the Americas. France was very popular at the time for creating the idea of kings reigning by divine right. This perception was that the ruler of a specific country was put there by God. It was their divine right to be there because they were performing the work of God. The king’s subjects were not to question the decisions of the king because it was God’s will; and who can question God? King Louis XIV was the most influential towards divine rights. He expected to be treated like a god because he was His representative on earth. Louis XIV was supported by Bishop Jacques-Bà ©nigne Bossuet, who was the leader of French Catholicism in the seventeenth century. He used examples from the New Testament of rulers who were only answerable to God. Popes had insisted since the medieval times that they could only be judged by God. Bossuet and Louis XIV then argued that only God had the right to judge kings. In England, there was a lot of turmoil between the reigning monarchs and large landowners. English monarchs tried to copy France with their financial system that did not  depend heavily on the estates, diets, or assemblies of nobles. By doing this, it helped to grant French monarchs absolute rule. While easily achieved in France, the English monarchy failed royally. James I of England also tried to achieve the divine right of kings. He wanted to lessen parliament’s power and called on them for help as little as possible. Without the help of parliament, James I had to find other means of revenue. He quickly angered his subjects because of England’s inadequate income; he threatened nobles, large landowners, and those of commercial wealth for money. James I and the Duke of Buckingham also sold royal patronage to the highest bidders. These  were some of the key factors that led to the distrust of the English monarchs. In contrast, King Louis XIV gained the trust of his people and nobles with ease. He would entertain nobles at Versailles, his personal twenty-six acre home. He would then grant them tax exemptions, wealth, and social standing if they supported him. The French nobility found the best way to protect and promote their interests was to support the reigning monarch. Instead of depending on the wealth of the nobles, he made the nobles dependent on him. He proclaimed that, â€Å"the state is me,† or in other words, that France existed for him. Louis XIV also promoted that there should be â€Å"one king, one law, one faith.† This helped him gain the loyalty of the Roman Catholics who wanted to restore Catholicism as the prominent religion in Europe. English monarchs also botched in establishing absolute mona rchy because of religion. Protestant became the leading religion among the English. Protestants believed that Sunday should be full of religious observances and very little leisure or recreation. James I believed that recreation and sports were innocent activities and permitted them to be played on Sunday, which infuriated the Protestant religions. Because of a few other miss happenings, a Protestant movement known as Puritanism was established. This was a nonpolitical force that opposed absolutism and sought to limit political authority and eventually overturn it. There were also Puritans in France that tried to rebel but their efforts were crushed by Louis XIV and the Roman Catholics who enforced religious uniformity. England also differed from France because of the creation of the Bill of Rights. After the Glorious Revolution, when James II fled to France, England put William and Mary of Orange on the throne. Though they were the new reigning monarchs, Parliament issued the Bill of Rights that limited powers of the monarchy and guaranteed the civil liberties of the English classes. William and Mary signed the Bill of Rights that would let them rule only by the consent of Parliament. From the beginning of their reign in 1689, they brought many economic and military resources into balance with the French and would eventually top France as the powerhouse of Europe. In Comparing French and English political development, the b eliefs of Thomas Hobbes and John Locke perfectly illustrate the differences between absolute and parliamentary governments. Hobbes was a strict supporter to absolutism and complete control. Locke was a supporter of constitutionalism  and protecting the natural rights of humans. Both of these philosophers, being completely opposite in view from the other, is the classic battle that has gone on forever and still exists today; the fight for power and the fight for freedom. Thomas Hobbes was a very talented and depressing political philosopher. He had discouragingly low view on values and the natural state of humans. Hobbes believed that the human race was so wicked and power stricken that they were cast out of paradise into the earth. To Hobbes, as expressed in the Leviathan, human nature was based on physical sensations and lust for power. One of his famous sayings was, â€Å"life is war of every man against every man.† This is why he thought that human beings must be controlled by absolute authority. The individuals should be told every choice to make and constrained by one supreme ruler that holds all power. Hobbes thought that rulers should have unlimited power because, â€Å"the dangers of anarchy are always greater than those of tyranny.† J ohn Locke, known as the defender of moderate liberty and toleration, had almost the exact opposite views as Hobbes. Locke viewed human beings in their natural state as being creatures of goodwill and reason. He believed that humans were divine creatures put on earth by God to learn from it and make it useful. Locke wrote the Essay Concerning Human Understanding that described the mind as being a blank slate at birth. As a person grows the development of who they become is based on their surroundings and those around them. Hobbes idea that humans are all evil is rebuked by Locke saying that people are not born evil. Their surroundings, experiences, and influences are what develop evil tendencies. Locke also wrote the Two Treatises of Government. The first described his distaste of absolutism. With too much power, he argued that there would be no freedom for anyone in the condition of absolute monarchy. The second treatise he described the natural and God given rights of humans. Among them were the natural rights of life, liberty, and property. Those ideas were used throughout history and in the Declaration of Independence. Another belief of his was that governments exist to protect liberty and the natural state of people not to overcome them. Locke was a very influential philosopher who greatly impressed many future generations with his political philosophical insight. Overall, the development of both absolute and parliamentary governments greatly affected Europe. The battles between France and England  to have a stable government caused chaos throughout both countries. If anything, the Europeans learned many ways how not to run a country. Both countries and the development of differing monarchies set an example for many other countries. France created a strong absolute government as an example for rulers all over the world on how to have complete control of people. England eventually came around and with the help of the people created parliamentary government. The concept of constitutionalism was even a model for constructing the American administration. Currently the battle between power and freedom still goes on and will continue as long as there are people like Thomas Hobbes and John Locke who argue for their beliefs.

Fred Stern & Company, Inc.

Fred Stern & Company, Inc. was a rubber importer based out of New York City during the 1920s. This capital-intensive business was in high demand for numerous industries at the time. As such, Fred Stern & Co. relied heavily on lenders to finance its daily operations. In 1924, Fred Stern & Co. approached a finance company named Ultramares Corporation for a loan of $100,000. Before accepting the terms, Ultramares Corp. requested an audited balance sheet to serve as support for the loan.A well-respected accounting firm named Touche, Niven & Co.  had provided assurance for their statement a few months earlier, which allowed the deal to go through. The following year, in January 1925, Fred Stern & Co. filed for bankruptcy and Ultramares Corporation found itself suing Touche, Niven & Co. for fraud & negligence to recover $165,000 lost in the agreement. When reviewing the case thoroughly, there are various red flags, overlooked by Touche Niven that should have been clear indicators of frau dulent reporting by Fred Stern Co. Firstly, when commencing the audit in February, Touches’ auditor Siess had to complete the general ledger & trial balance himself.It had not been posted since the prior April. This resulted in him reviewing some of his own work. Following this event, Stern’s accountant booked an additional entry debiting receivables and crediting sales in the amount of $700,000, more than doubling the accounts receivables account. As an explanation, he claimed that the entry represented December sales omitted from the accounting records. Additionally, while auditing inventory, Touches’ auditor discovered several errors, which caused the inventory record to be overstated by more than $300,000, an overstatement of 90%.Also, while auditing payables, more errors appeared and the auditor discovered that the company had improperly pledged the same assets as collateral for several bank loans. We should also consider the absence of a strong regulatory system at the time as well as the old acquaintance and good relationship between the firm and the client as red flags, which may have led the auditing firm to under-evaluate the risks of the audit. This case led to a long legal battle between the defendant Touche Niven & Co. , and the plaintiff Ultramares Corporation.In the first ruling, the jury found the audit to be negligent but not fraudulent; however, the judge set this finding aside based on the doctrine of privity, which protects auditors from third party suits. Essentially, this ruling states that in common law, only parties of the contract or relationship in place should be allowed to sue and claim damages. Other parties that used the information in the audit report to make decisions did not have an explicit contractual agreement with the auditors. Therefore, a third party could not sue the auditor for damages if the audit report was misleading and caused the third party to lose money.The SEC of 1933 did not hold auditors l egally responsible to these third parties. As we can see, auditing rules have changed quite substantially from the 1920s to today. Following this ruling, the plaintiff appealed the ruling where an intermediate appellate court reinstated the negligence verdict stating that by offering an unqualified report, Touche Niven & Co. had an obligation to Ultramares since they relied on this information to base their decision of lending money to Fred Stern & Co. Finally, Touche Niven appealed the ruling which as a result brought the case to the New York Court of Appeals where a final decision was established.In a unanimous decision, the court, led by Judge Benjamin Cardozo ruled the defendant not guilty based on the same conclusion from the first ruling. He stated that the law should not admit â€Å"to a liability in an indeterminate amount for an indeterminate time to an indeterminate class. † He believed that Touche, Niven was not guilty to third parties because its relationship was with Fred Stern & Co. period. It is important to mention that judge Cardozo went on to criticize the accounting firm for its audit of the Fred Stern Co.financials and that had they sued on basis of gross negligence, they would have been successful. Distinction being the fact that blindly giving assent is as bad as committing fraud. To reiterate, the difference between negligence (which they sued for) itself and gross negligence is in fact a relationship that exist between the parties in dealing. This case established that an auditor could be sued by a primary beneficiary for damages from negligence. A primary beneficiary is a party that has a direct benefit from the audit.Non-privity parties could also sue for gross negligence. This increased the auditor’s legal exposure to third parties. The SEC of 1934 reflected these changes and many others; one significant change was that auditor’s had a much higher litigation risk due to their new responsibility to third parties. The audit report in the 1920’s was very basic. The audit report was titled the â€Å"Certificate of Auditors† and said that the auditors had examined only the balance sheet accounts and these accounts were in line with the explanations and information given to the auditors.It then said that the statement presented a true and correct view of the financial condition of the company. This is very different from the audit report used today. Today, the audit report is much more detailed to help auditors avoid liability. Instead of simply examining the balance sheet, now we audited the balance sheet, income statement, statement of retained earnings and cash flows. Beyond just simply stating that the accounts are in line with the explanations and information received, auditors state that we conduct the audit in line with Generally Accepted Auditing Standards and explain what this means.In the 1920’s, where the audit report would have said that the statements present a t rue and correct view of the financial condition of the company, the report now state that the statements present fairly, in all material respects the financial position of the company, and that the operations and cash flows are in line with Generally Accepted Accounting Principles. Many changes in the auditing profession have required these changes to avoid confusion from financial statement users.The decision of extending the liability of auditors to third parties had impacts on all parties involved in an audit (accounting firms, audit clients and third-party financial statement users). The question of whether the auditors are responsible for â€Å"socializing investment losses† became important. â€Å"Socializing investment losses and privatizing profits† can be defined as † how businesses and individuals can successfully benefit from any and all profits related to their line of business, but avoid losses by having those losses paid for by society.Privatizing p rofits and socializing losses suggests that when large losses occur for speculators or businesses, they are able to successfully lobby government for aide rather than face the consequences of said losses. â€Å"1 In other words, when losses are occurred by the investors or creditors of an audit client, the auditors would be as liable to them as the audit client itself to compensate for the losses occurred due to misrepresentations on the financial statements or in case of fraud. This is basically what extending the liability of auditors did.The changes in the SEC of 1934 and the new laws that arrived after that, forced certain changes to the way the auditors had to approach their work. It is now their responsibility to ensure that the work being done is enough to provide a high level of assurance to all the users of financial statements. This means ensuring that they do their due diligence, in case that there is misrepresentations in the financial statements audited or fraud and th at they are being sued for gross negligence. The auditors would have to prove that they did the work necessary to provide that high level of assurance.The auditors would also have to be more careful when choosing their audit clients as they cannot chose anyone they are already doing consulting for (remain independent). However, the fact that the consulting firms and auditing firms are now separate for the same client eliminates the â€Å"lowballing† of audit fees. The change to the liability of auditors also impacted the audit clients because they are no longer the only one responsible in case of misrepresentations if the financial statements. However, since the auditing firms no longer â€Å"lowball† their fees, the clients will now have to pay more for the same audit.The change also impacted the third-party financial statement users. They now have more peace of mind when it comes to the information they are reading since they know the auditors know that they have to keep them in mind when doing their audit. This fact is enforced by the idea that the third-parties now have insurance from the auditors that if any misrepresentations occur in the financial statements that incurred losses for the investors or creditors of the audit client, they can now recover some (or all) of it by suing the auditors for gross negligence.The decision of extending the liability of auditors to third-parties was made by courts. This brought up the question: Who should have the authority to chose who should socialize the investment losses? Since the accounting profession is supposed to be self-governing, this question is valid. The Canadian Institute of Chartered Accountants (CICA) is the association responsible of their members when they break the code of conduct in Canada. It hands penalties to the members but also sets guidelines as to what is ethically expected of them. However, they do not have the authority to serve as a court because they are not considered impa rtial.An argument can be made to say that the government should protect the investments. The government can do such a thing by developing laws that will help the courts make their decisions. An example of the government making a law to help determine who is responsible in case of fraud would be Bill C198 (the equivalent of Sarbanes-Oxley for Canada). Since it is the courts' duty to â€Å"uphold the rule of law (†¦) and enforce laws in a fair and rational manner†2, it is their responsibilities as impartial party to determine who is responsible for the losses occurred in cases of fraud.When conducting an audit, auditors must ensure always ensure that any and all information influencing third party user’s decisions is included in the financial statements and/or attached notes. To ensure this, the auditor must determine these users. Knowing and understanding the third party users will inform the auditor of management’s desired results and will therefore enable the auditor to conduct the audit more efficiently.For example, a company who is looking to secure new loans will want to minimize the current debt on their balance sheet as well as show a high working capital ratio to ensure their creditors will loan them the desired financing. Contrary to this example would be companies entering the stock market. With the launch of an IPO, companies want to show profitable results as well as increasing growth to ensure a high stock price. This is especially true for companies whose loans are secured by their stock (i. e. Enron with its stock trigger).This stage of the audit planning must be completed/updated every year since management’s goals may vary from year to year. The auditor will then use management’s biases to organize the audit. More experienced auditors will work on the â€Å"riskier† accounts, whereas newer employees will work on the â€Å"less risky† accounts; thus explaining why the junior accountant will b e responsible for auditing the cash section while the senior auditor might work on deferred revenues for a company receiving all of its revenues through exterior funding.Knowing and understanding the third parties’ needs will ensure a more efficient audit. However, even with all improvements made to the accounting world, cases like these still happen today. In a recent case involving a very reputable accounting firm, Ernst & Young, audited fraudulent financial statements of Sino-Forest made their way to the public. Evidently, this led to many losses, specifically for Sino-Forest’s shareholders who investment decision was based on the company’s financial statements.During their audit, Ernst & Young failed to discover that management â€Å"materially overstated the size and value of its forestry assets†. 3 Ernst & Young had to pay a $117M settlement of a shareholder class-action lawsuit. 4 Due to cases like these, changes are continuingly made to auditing s tandards to adopt when new issues surface. The case brought up a possible change: the inclusion of the third party users in the audit report. Evidently, clients would be resistant to this change as it would limit their options.If a client discovers later on in the year a shortage of cash but did not mention a creditor in the audit report, creditors might not want to finance their activities solely on that basis. Furthermore, due to the importance and the quantity of users relying on the financial statements, enumerating all of them in the audit report would be impractical and unnecessary. Auditors need to remain diligent when conducting their work and limiting their responsibilities’ to a specific number of individuals would not benefit the public.We would not want another case like this one to enable an auditor to conduct a negligent audit without suffering the necessary repercussions. In conclusion, the accounting world is an ever evolving practice. New rules and regulation s are approved every year when loopholes are discovered and abused. The accounting profession has surely matured since the 1920s. Who knows what other changes will be made in the future. Maybe auditors will need to disclose a summary of all unadjusted misstatements or even need to create a different audit report for every different user.