Creating an Online Interactive Tutorial to Assist Teachers for Literature review

Creating an Online Interactive Tutorial to Assist Teachers for Tutoring the A-Level computing Curriculum of Database Concepts - Literature review Example Furthermore, the style and strategy of teaching changes by the Professors according to the need of the syllabus of diverse courses and assessment examination transforms as well (Blue Tutors, 2010). Particularly from the different courses of the ‘A’ level, Computer Science is one of the courses that has absolutely diverse syllabus of the other courses, moreover, there are diverse methods of assessment criteria of computer science subjects. The database design concepts are the core part of the computer science subject as they are more commonly used in our professional life. Mainly, the document discuses Database Design, a topic of computer science chosen for development of an Online Interactive Tutorial to assist the teachers for tutoring the A Level computing curriculum of Database concepts. The document discusses the reasons for selection of topics, the strategies that are undertaken by the teachers to teach the computer courses, the syllabus and assessment criteria carr ied out by AQA (past examination paper and reports), the difficulties faced by students and common mistakes by the students in exams. The document presents the reviews on the traditional and existing methods to teach the topic of Database Design, identifies the problems in the existing teaching methods, specific problematic areas for students in database modelling, the requirement specifications for development of Online Tutorial to assist the teachers to educate the students regarding the database concepts. The main objective of the document is to identify a new teaching mechanism that would help the teachers to instruct the learners regarding the computer science topic of the database design subject in an effective manner. So that the students would be able recognize and categorize their mistakes through the use of the tutorial. Topic Selection The Database concepts are a vital part of the computing science curriculum. A database can only be useful if it has been developed on a go od data model. A database model is a graphical representation of the user requirement for the development of the database and mapping the graphical form of a combination of tables employed in a physical database system. In terms of teaching, the database normalisation is one of the difficult and critical topics in the database concepts for the students of ‘A’ level. The most of the problems of poor data quality arise as the result of inappropriate design include redundant data and anomalies. The major goals of a normalized database design include elimination of redundant and inconsistent data, uncomplicated representation of information, elimination of insert, update and delete anomalies. Due to the fact, the topic of database normalisation becomes the most critical topic in the database design because the quality of data is dependent on the quality of database normalisation process (Mannino, 2006). The process of database normalisation is difficult not only for the stu dents of ‘A’ level, but the teachers also face difficulties to instruct the different normalisation forms. The students understand the underlying concepts of the normalisation process including the 1NF, 2NF, 3NF, 4NF and 5NF, however, when they have been given a scenario mostly students mess up with implementing and converting the database tables from one Normal form to another. Usually the students

Management Responsibilites with regards to Forensic Accounting Research Paper

Management Responsibilites with regards to Forensic Accounting - Research Paper Example Moreover, they offer litigation assistance to attorneys and agencies of regulations enforcement investigating financial crimes (Abdolmohammadi, pp 13). The management responsibilities can, therefore, be done in regard to forensic accounting. One key management responsibility involves the strategic planning for the business. For the business to succeed, the management should guarantee that they embark on the strategic planning of the affairs of the business. Strategic planning enables a business to formulate the objectives of the business (Emerald Journal). In strategic planning forensic accounting is also included so that the capital invested in the business is correctly used. In case of a mismanagement of the capital then it is noticed at an earlier stage before it creates a severe problem to the management and business. The supervising and evaluation of the overall performance of the business is also a chief management responsibility. The operation of a business includes many performances, which are carried out by different departments of a business. The management does the evaluation of the activities of each branch and management through the supervisors does the monitoring of the operations of the each department. This is to ensure that the operations of the business are done in accordance to the strategic plans. The management further ensures that evaluation is effective through using forensic accounting to make sure that no fund from each department is embezzled. The forensic accounting is majorly used in evaluation at the financial department because this department is responsible for all the assets of the business (Arokiasamy, Koh and Suat, pp 146). The management responsibility is also to ensure that all the employees uphold high conduct standards. The conduct of the employees determines the image that the public has about a business. It is, therefore, significant for the administration to

Evaluating the financial performance of Deloitte LLP

Evaluating the financial performance of Deloitte LLP All of the research topics are appealing although challenging but it was apparent that I have to choose the topic that meets the research requirements such as accessibility and quality of information and clear understandability of what is required in a particular topic. After spending a lot of time in selecting the best topic for me, I came to the conclusion that I should go for topic no. 8 The business and financial performance of an organisation over a three year period. The rationales behind choosing this topic are: I have been trained in ACCA studies as how to evaluate an organisations performance using ratio analysis and other techniques. The research on this topic will help me to consolidate my knowledge and put me in a strong position to carry out this study. Accessibility and the quality of the information required for this topic was much easy to obtain as compared to other topics. To carry out the business and financial evaluation I need the audited annual reports and other strategic information of an organization which should be relevant, reliable and readily available thus enhancing the quality of this research project. Part of the accountants role is to help companies in analysing and interpreting the financial performance and position of the organisation and advise the client in which particular areas they are performing well or where they need improvements and to answer such questions as to why the particular ratios are boosting or declining. Without any doubt, this research will help me in my practical life as an accountant. Reasons for choosing the organization: It was clear in my mind from beginning that I should undertake the research on an accounting firm because it is within my profession. I made my mind that I will pick any one of the big four i.e. PwC (PricewaterhouseCoopers), KPMG, Ernst Young and Deloitte Touche Tomatshu. As these firms are LLPs (Limited liability partnerships) I faced the difficulty of the amount of information available because LLPs are not under the same extent of public domain as compared to public listed companies which publish substantial amount of information and are subject to regulations regarding the disclosure of the information. First I thought that I should carry out research on PwC as it ranks number 1 in big 4s but when I started searching on the internet about big 4s then I found much information about Deloitte and even their website and annual reports were much comprehensive so I decided to choose Deloitte LLP. The main reasons for choosing Deloitte LLP were: It is one of the largest professional services firms ranking 3rd (Vault Accounting firm ranking 2008). This ranking is based on the sales revenue generated by the firm and other factors such as working life etc. I wanted to carry out the research on a top ranked firm as there is a lot to learn from successful firms. Deloitte LLP is the market leader in the professional services industry and a very reputable organisation. Undertaking the research on this firm will help me explore why this firm is flourishing. Moreover, after finishing my ACCA qualification I would like to work in an accounting firm and doing the research on Deloitte LLP will help me understand the nature, market, culture and governance of the accounting firms. Project Objective The objective of this research project is to evaluate the business and financial performance of Deloitte LLP with last years and with its competitors PwC for the years ended 31st May 2006, 2007 and 2008. The Research Questions I identified the research questions which will help me achieve the project objective. Focusing on these questions will help me keep the research on track and to the point. These research questions are: What are the firms objectives and what strategy has been adopted to achieve them? How did the firm perform in terms of profitability and what are the main factors affecting its performance? What are the trends in the liquidity position and is the cash management of the firm effective? Is the organisation growing? If so, what sources of finance does it use and how does it impact on their gearing levels? How has the organisation been influenced by the current economic downturn and how will it impact on the next year performance? The Research Design To evaluate the business performance of the firm different modules such as mission analysis, Porters five forces and SWOT analysis have been used to analyse the industry and evaluate firms strength, weaknesses, threats and opportunities. To interpret the financial health of the organization, ratios have been calculated for three years which are then used as a basis for historical and competitor benchmarking. These techniques include comparing the financial performance of the organization with its prior years and those of its competitors. Focusing on financial ratios are not enough to come up with the whole picture so other non-financial performance indicators have been used as well. Trend analysis has been used to identify the changes from year to year. These analytical techniques will assist to analyse, interpret and evaluate the organisations performance and support to come up with the appropriate conclusions. Part 2 Information gathering To evaluate the business and financial performance of Deloitte LLP, I require reliable, qualitative, quantitative and sufficient information that not only focuses on financial and business perspective of the organisation but also industry specific knowledge such as is the market growing or declining, who are the market leaders and what is their strategy. During the information gathering stage, I have not just collected the information about the firm but also kept an eye on its competitors activities. This parallel approach helps me in benchmarking exercise. Types of research methods: Based on this, two key sources of information were used i.e. primary and secondary sources. Both of these methods have their own pros and cons. Primary research is more reliable, relevant and is tailored to the research needs. However, this approach is very time consuming and expensive and usually not available as compared to secondary sources which are readily available and easy to access but may not meet research questions and is less reliable. During the information gathering stage, less field research has been undertaken and contacted the firm only if any particular information is not available from the secondary sources. Primary research was done for one particular issue that arose during the research and that was to understand the legal structure of Deloitte Touche Tohmatsu and its member firms. The only method used for this primary research was emails. However, most of the information required for this research was available from the secondary sources and have been listed below: The firms website: The organizations website www.deloitte.com provided me with much of the information about the firms history, their vision and strategy, leadership, the services in which they are specialized, the industries to which it provides services and the latest news about the firms activities. However, to critically evaluate the organizations performance I need to seek more information outside the companys website as every company is tempted to give a positive image of their organization so I went ahead and used its competitors website as well and other external media. Annual reports: The annual reports of Deloitte LLP are the vital source of information for this research and are easily accessible from the firms website. The information obtained from the annual reports is used in calculating and interpreting the financial ratios. The financial statements also include last year performance which helped me a lot in analyzing the trends in performance and moreover it includes the graphs and charts that assisted me a lot to understand it in less time. However, there is too much information in the annual reports so its easy to get overwhelmed. Books: To get the initial guide on how to start the project I have read BSc (Hons) in applied accounting published by BBP learning media. The book guided me on how to approach this project in a more formal and organised way and facilitated me in every stage of the research from choosing the research topic to writing the skills and learning statement. Other books that I used for the project are drawn from ACCA syllabus. These books are used with the aim to refresh my mind with what I have learnt in ACCA studies. Electronic researches: A vast majority of information is available in the electronic media which benefited a lot during the research stage. The websites are used to get the latest news and other related information. These websites not only provided me the information about Deloitte LLP but also that of its competitors and market. Regulatory body website: The Professional oversight board is a UK regulatory body which specializes in auditing, accounting and oversights the accounting profession. The website used in this research was www.frc.org.uk. The website contains reports about the accountancy market and key facts and trends. Part 3 The analysis, results conclusions: The firm: Deloitte LLP is the UK member firm of Deloitte Touche Tohmatsu (DTT), a Swiss Vereinwhose member firms are a network of legally separate and independent entities. Swiss Vereinis the structure that is recognised under the current composition of Swiss law where organizations are established as Limited liability business. Swiss Vereinorganisations are characterised with a corporate organisation that is decentralised. (Swiss Verein). DTT does not provide services to clients, or direct, manage or control its member firms. This decentralised structure allows DTT organisation to establish policies; member firms apply these policies in quality assurance processes that comply with the local regulatory, legislative and professional requirements. (Annual report 2008) Business Analysis: The Mission strategy: The firms mission is to be recognised as the best professional service provider and its slogan is To help clients and people excel. The firm achieves this by identifying and focusing on the needs of clients, providing the high standard professional services and by investing in their people. (Mission statement). Our mission makes reference to our people, as management recognises their importance in achieving our vision, (Deloitte Orla Graham, HR manager). Deloitte aims to be the number one firm for career and personal development and they have a clear strategy to achieve this. Its strategy involves providing continuous training and development opportunities to their staff to ensure that the services provided to the clients are up to the highest standard of quality and complies with all the regulations.In the past, Deloitte has focused on scale and global coverage but now it is focusing on the standard of excellence (Deloitte Vision strategy). In 2003, Deloitte was recognised as the UKs fastest growing professional firm and in the last few years the firm was acknowledged because they have broader range of skills and highest quality services showing their proficiency. Their strategy focuses on four elements: Broader range of capabilities than its competitors Focus on quality The environment where people can develop and excel A culture that emphasis teaming and high performance (Annual report 2008) The Services offered by the firm: The firm specialises in four services which are Audit, Consultancy, Tax and Corporate finance. These services are provided in different industries such as non-profit organisations, real estate, sports business group, manufacturing, tourism, hospitality leisure, technology, media communication etc. Porters five forces and market analysis: Porter five forces is the framework for industry analysis that identifies the five factors which influence the performance and position within the given market. Although there are several thousand firms in the market but the audit and consultancy market is highly concentrated and dominated by the big fours in the UK and globally. Deloitte touche, KPMG, PwC and Ernst and young audit all of the FTSE 100 companies and represent 99% of the audit fees in the FTSE 350 showing that the market is much concentrated by the big four accountancy firms.. There are two segments of the market. The first one is FTSE 100 companies and FTSE 250 which are covered by the big four and the other segment is the smaller listed companies which are serviced by both the Big four and mid-tier firms (Oxera Report- April 2006). Threats of new entrants in the market are low because of high costs, long payback period and significant business risk. Threats of substitute within accountancy market are also very low because audit, tax and other accounting services are required by law and regulations. The accountancy market in the UK is still growing, but at a much slower rate than in the late 1990s (PRlog Press release 11 April 2007) The main clients of big four accounting firms are the top ranked companies listed on the stock exchange and the stakeholders (lenders, shareholders etc) of these FTSE companies require them to appoint big four accounting firms for professional services because they have the expertise and technical capability to deal with the complexity of these companies which restricts the buyer power within the audit market. As seen, these companies have effectively no choice of auditors other than Big 4s as large companies do not favor the mid-tier firms There is a strong competition in the market particularly between big 4s. Tendering process is been used to gain new clients. However, these firms may find it difficult to offer clients different services to gain competitive advantage as most of the accountancy services are standardized. Switching rates in the market are low- around 4% per year on average for listed companies. Few companies have an explicit policy of switching auditors at regular intervals and competitive tendering does not occur frequently -nearly 75% of the companies surveyed tender once every five years or less, and more than 70% of the FTSE companies have not held competitive tendering in the last 15 years. Organizing tenders, and then changing auditors are costly to both the accounting firms and companies. (Oxera Report- April 2006) SWOT Analysis: The SWOT analysis of Deloitte has been conducted solely with the aim of understanding and evaluating the strengths, weaknesses, opportunities and threats and is detailed below: Strengths: Reputation Brand of the firm Deloitte has been enjoying good reputation and has brand awareness in the market. This reputation and brand are the intangible unique resources and facilitate the firm to attract multinational clients, this helps them to charge premium for the quality services provided and thus increases revenue and profitability. Skilled staff and effective leadership As the firm is in service industry, keeping an effective management team is a key for its success. The senior management team has been drawn from wide range of sources and helps the firm to have diversity in the skills and this could be evidenced in Sunday times, where Deloitte has been listed in the Best big companies to work and also have been named as the No. 1 graduate employer in finance and professional services in the National Graduate Recruitment Awards, (Award winners) taking the award from PwC which has held top spot for the past three years. These highly qualified and experienced staff flourishes the firm to provide the clients with best quality services in a professional manner. . Quality Culture The firm has a high quality and high performance culture. This is achieved by embedding quality into people via learning, training and awarding employees with high performance through competitive reward strategy. This facilitates the firm to offer quality services to its clients which results in high customer satisfaction rate. Weaknesses: The structure The firm operates as a limited liability partnership. Under this structure, partners have limited liability and are not responsible for the misconduct of the other partners but due to this structure the firm may find it difficult to raise finance other than relying on partners and bank loans. Opportunities: During the current economic downturn, most of the companies are reviewing for cash flow management, risk management policies to ensure there are appropriate procedures in place to avoid any losses, and optimising costs etc. This brings an opportunity for Deloitte to enhance its business and risk management services to advise on the risk practices adopted by the clients. Moreover, during the recession a lot of companies are filing for bankruptcies which may also result in increase in consultancy service demand as clients may be looking for administration and restructuring advice. Deloitte is utilising this opportunity as this could be evidenced when Louise Brittain (UKs leading insolvency practitioner) joined the firm in its reorganisation service practice and will aid the firm in getting high profile appointments. ( Deloitte Press release 12 Feb 2009) Deloitte has been appointed as administrators of Land of leather (furniture store retailer), Woolworth Plc (the high street retailer), Entertainment UK (UKs leading distributor of entertainment products) showing that the firm is well equipped to meet the opportunities. However, these opportunities are short term in nature and the firm needs to identify other long term opportunities from the market that exploit their strengths. Threats: As accountancy is not a recession proof profession, the current economic crisis has brought threats for Deloitte and may have serious consequences. As Deloitte LLP provides audit services to clients that involves giving appropriate opinion on the truth and fairness of the financial statements and on the going concern assumption (whether the clients will be in existence in the foreseeable future). During this financial crisis, accounting firms need to have prudent approach in carrying out the audits of clients as during the recession the clients may be tempted to use dubious accounting practice to retain the shareholders confidence. Also, auditors are under pressure to carry out detailed testing whether the client is able to borrow money from its bank due to insufficient borrowing facilities in the economy. Inappropriate opinion given on the future existence of the client may put auditors in the risk of being sued for negligence and may result in fines and penalties. Moreover, many companies have filed for bankruptcies which will reduce the client base for Deloitte and will impact on the performance. Non financial performance evaluation: Staff satisfaction: One of the critical success factors for Deloitte is the skilled and highly motivated staff. These people are the unique assets and will underpin the performance of the firm. The survey conducted by the The Workplace Engagement Specialist shows high level of pride and job satisfaction among staff with 76% staff proud to work for the firm and 72% find their job stimulating. Deloitte spends about  £12m a year on developing its employees and has a dedicated team of trainers who can help their staff and every staff member has a career development adviser. (The Workplace Engagement Specialist) Quality: Quality is the core competence of Deloitte and a key factor in retaining the existing clients and attracting the new appointments. Deloitte has a high performance culture where providing the high quality service is paramount which helps the firm to gain competitive advantage. Their Quality Agenda focuses on three elements; clients, infrastructure and people. The firm emphasises in understanding the clients expectations and this is achieved by working closely with clients, embedding the quality into their people and infrastructure which focuses on effective leadership, internal training programs, professional standards and review assessments. (Annual report). New partners / talent: Recruiting the required level of staff is as important as maintaining the skilled staff. It is essential for the firm to bring new talent. The firm is seen as continuously investing in people; in 2007, there were 11,000 partners and member staff working across UK. In 2008, this number increased to 12,000. Deloitte has high staff turnover rate of 17% (Sunday times) as compared with its competitor PwC which was 13% (PwC Annual Report 2008) indicating staff is less satisfied with the firm comparatively and leaving at a higher rate than PwC even though PwC has more number of staff than Deloitte still their staff turnover ratio is low. Financial performance evaluation using Ratio analyses: Ratio analysis is the widely used technique in evaluating the organsation`s financial performance because this method helps to summarise the results in a simple way and moreover inter firm comparison helps to conclude how is the organisation performing in relation to industry and other organisations within the market and encourages to think out side the box. The main indicators used to evaluate the firms performance are sales growth, profitability, liquidity measures and financing arrangements and are discussed below. Sales Trend Analysis: The revenue of the firm is constantly increasing. Gross revenue increased by 11.5% in the year ended 31st May 2008 as benchmarked with last year exceeding the  £2000m target to  £2,010m. The competitor PwCs revenue was  £ 2,244m in 2008 which was a 7% increase in revenue as compared to last year showing that Deloitte is growing rapidly as compared to its competitors. The Deloittes revenue and that of its competitor PwC has been shown in the following graph comparing the revenue from year to year. The group is managed by the matrix structure which incorporates both service lines and the nature of the market to which services are supplied (Annual Report 2008).The sales revenue analysed by service line/segment has been shown below. Interpretation: Revenue analysis 2006: Overall, turnover grew by 15% to  £1,559m and 32%, 27%, 24% and 17% of the revenue was contributed by audit, tax, consultancy and corporate finance respectively. The consultancy division performed very well in 2006 as the divisions revenue grew by 22% and this growth has led the Deloitte being recognized as the markets leading business consultancy service provider. In 2006, the audit division contributed the substantial amount of revenue and increased by 17.2% during the year as the audit market share in FTSE 100 and FTSE 250 continues to grow. Revenue analysis 2007: Revenue grew by 15.6% to  £1,802m when PwCs revenue grew by only 6% to  £2,107m indicating that Deloitte is growing at the faster rate than its competitors. The reason for this growth was the strong market, reputation and talented staff which have given Deloitte the opportunity to gain new clients and win many new assignments from existing clients all across business segments and industries according to Chief executive. In 2007, the firms revenue grew by higher rate than its competitors which was 6.1% for PwC LLP and 10.5% for KPMG LLP. Once again, the significant amount of revenue was contributed by the audit division. The consultancy division is also growing but at slow rate as compared to last year. Overall, all the divisions revenue grew and ultimately resulted in a healthy progressive year. Revenue analysis 2008: In 2008, the firm exceeded its  £2b target and reported a strong growth of 11.5% given the complex markets. Deloitte is seen as having a superior performance than its competitors PwC as their revenue only grew by 7%. On this excellent performance, Deloittes CEO claimed that they have surpassed their competitor PwC in terms of standing in the market place but PwCs new chairman, Ian Powell denied Deloittes claims that it has overhauled its rivals in terms of reputation saying it was pretty difficult to prove. (Accountancy age -14 Aug 2008) The reason for this growth is the Deloitte brand, the experienced professional staff and managements efforts to identify and capture high growth opportunities. All the divisions are growing but at slower rate as compared to last year. The reason for this could be the UK economy shrinking which has restricted many business opportunities for organisations which certainty impacts consultancy and corporate finance divisions. Moreover, in this economic crisis, clients are forced to reduce costs so they may have appointed mid-tier firms which may have influenced Deloitte`s performance. However, audit division grew by 11% and is now the co-leader in the share of FTSE 250 audits. (Annual report 2008). Profitability ratios: Profitability ratios measure the performance of the management and the return they are generating from the assets invested in the business by the partners. Gross profit margin: Gross profit margin measures the firms profitability from its operations and represents the relationship between sales revenue and directly related costs in providing services to clients and is calculated as: Gross profit margin = Gross profit / Sales revenue x 100 The gross profit margin of year ended 2006, 2007 and 2008 are 49%, 49% and 50% respectively showing that the firms gross profit is increasing. As Deloitte is in service industry, the only directly related costs are staff costs and expenses disbursements on client assignments and gross profit is calculated as the difference between the sales revenue and these directly related costs. The firm gross margin is nearly constant in the last three years. This shows that the firm is very efficient in controlling its costs in relation to its sales and in a better position to cover its other costs such as interest, tax etc. The staff costs are the major cost in providing services and represent 36.3%, 36.8% and 35.5% of sales revenue in the last three years, which are nearly constant. Net profit margin: It is the ratio that measures the overall performance of the firm after all the expenses have been deducted such as interest and tax and is calculated as: Net profit margin = Profit after interest and tax / Sales revenue x 100 There was an upward trend in the net profit margin in the last three years and net profit margin was 29%, 31% and 32% in 2006, 2007 and 2008 respectively. As seen in the chart, where PwCs net profit margin is declining from 35% in 2006 to 33.3% in 2007 and 30% in 2008 Deloittes net profit margin is increasing. However, where the sales revenue increased by 12% in 2008 net profit margin only increased by 3% which shows that although the firm is growing in terms of revenue and profitability but not in a consistent way i.e. if sales are growing then net profits should also increase by the same proportion (although it is very ideal situation) but it is not the case with the firm. Overall, the firms net profit margin is increasing. The net profit margin of Deloitte was higher as compared to competitors net profit margin which was 30% for PwC and 20.40% for KPMG in 2008. Even though the competitors revenue and net profit was higher but the net profit margin ratio was low as compared to Delo ittes indicating that the firm is earning high profitability rate than its competitors. Profit per partner: The profit per partner of Deloitte and PwC LLP is shown below: The profit per partner calculated above represents an average figure but partners share profits based upon the evaluation and the contribution of each individual partner to achieve the strategic objectives of the firm. Although the firms average number of partners also increased from 641 to 672 members in 2008 but it didnt deteriorate the average profit per partner because of rising profits. As seen in the chart, where Deloittes average profit per partner is increasing PwCs profit per partner is decreasing. The profit per partner is consistently increasing which will ultimately results in partners more confidence in the firms performance. Liquidity ratios and Cash flow management: For a successful firm, making a healthy profit is not enough; the firm must be effective in cash management because cash is considered as the lifeblood of the organisation. Profitability measures are subject to criticism of manipulation and short termism but cash/liquidity measures are hard to manipulate and gives an indication of the firms solvency position. The liquidity ratios with their interpretation are given below: Current ratio Current ratio measures the firms ability to cover its current liabilities (short term debts and obligations) by its current assets. Higher current ratio indicates that the firm is liquid. The ideal ratio is considered to be 2:1 i.e. the organization has twice assets to cover its current liabilities but it differs from industry to industry. Current ratio is calculated as = Current assets / Current liabilities The firms liquidity position is steadily improving. In 2006, the firm has a cash balance of  £10m and an overdraft of  £22m showing a net deficit of  £12m but the firm has other liquid assets to cover its current liabilities thus a current ratio of 1.7. This overdraft had been repaid in the next year with the cash cash equivalents of  £51m showing a healthy cash position with a current ratio of 1.9. In 2008, the company has a strong liquidity position when it accomplished the ultimate benchmark level of 2:1 which was in line with PwCs current ratio of 2:1 and was higher than KPMGs which was 1.5:1. The reason for this is that the firms current assets grew by 19% while current liabilities increased by just 6% in 2008 and is moving towards more stable position. Receivables Day Ratio: Receivables day measures the average number of days the receivables take to pay for the services provided. The firm has an effective working capital management if the receivables pay within the credit period given to them as the firm will also be able to meet its short term obligations as they fall due. Receivables day ratio = Receivables / Credit sales x 365 The receivables day ratio has been constantly improving from 116 days in 2006 to 104 days in 2007 and 101 days in 2008 showing that the firm is recovering its money back from receivables more efficiently. However, the receivables collection period of the firm is very high as the competitors collection period which is in the range of 80-90 days indicating that Deloitte is offering its clients extended credit terms to boost revenue. Although the firms sales revenue is increasing with an increase in receivables yet the firm managed to keeps the receivables collection period improving. Operating cash flow ratio (OCF): OCF ratio measures the liquidity position. Using cash flow as opposed to income or profit is a better measure as it expresses the firms ability to pay its short term debt from the cash generated from its operations. If the ratio is less than 1, it indicates that the firm is not raising enough cash from its operations to meet its short term obligations and may indicate the need to raise additional funds from other sources to pay its debts on time

Identifying Lesbian and Mother :: Argumentative Persuasive Papers

Identifying Lesbian and Mother In her 1995 book, "On the Outside Looking In: The Politics of Lesbian Motherhood", Ellen Lewin presents the phenomenon of lesbian women who, through childbirth, gain access to the heterosexual community as an in-group member. At first glance, Lewin's observations seem to subvert traditional inside/outside ideology, portraying the boundaries of the hetero- and homosexual worlds as permeable rather than rigidly, relationally exclusive. A more exhaustive analysis, namely of the accounts of the women Lewin interviews, serves instead to reinforce inside/outside construction in relation to self and perceived identity. While the women are 'allowed' into the selective sphere of heteronormality, they do not cross these categorical lines as both 'lesbian' and 'mother'. This paper will argue that the terms 'lesbian' and 'mother' are mutually exclusive, perhaps not in reality, but in the capacities of identity, performance, and location within an inside/outside dynamic. Lewin prefaces her analysis with a glance at the classic Western representation of the lesbian. This depiction focuses on the exclusion of lesbians from typical female roles of "motherhood" and "nurturing"; being a mother carried an implied notion of heterosexuality, therefore, lesbianism and motherhood "cancelled each other out in the popular imagination" (107). Indeed, many of the women surveyed shared the sentiment of motherhood as "overwhelming and engulfing other dimensions of their lives—including what they considered the lesbian component" (109). While this may be ascribed to the daunting tasks of mothering and childcare, the women pointed to a more self-appropriated explanation as they echoed one another in their tendencies to "downplay the significance of their lesbianism in giving accounts of themselves [as mothers]" (110). Simultaneously, these women were rooting themselves more deeply in the heterosexual world and losing ties with the homosexual world. Many of the reports quote the lesbian mothers as feeling stronger ties to the world they share with straight women than with other lesbians. Many felt the lesbian community to be unfriendly to lesbian mothers. One woman was even asked to leave her all-lesbian rap group after her child was born, as her fellow group members believed she was no loner "attuned to lesbian issues" (124). The question remains as to why straight mothers, as a representation of the larger heterosexual community, would be so quick to ally themselves with lesbians, even lesbian mothers. For a scholar of feminist theorist Diana Fuss, this coalition seems to threaten the inside (read: dominant) status of heterosexual society.

Nike vs Adidas Essay

My area of study for this project would be more on comparing the performances for Nike and Adidas for the past 5 years. In this project I would explain the performance such as growth in profits, revenues, market share, the company employers and employees, size of the market share, steps for increasing the social performance, products performance, dividends per share, assets and the company investment. Nike and Adidas and have been the top two leading sport companies in the sport industry over the past few decades. These two companies sell and offer wide range of products for the customers and their products offered is mainly on sports wear for men and women and caters to consumers from different age groups. Their products consist on clothing such as jerseys, shirts, t-shirts, shorts and pants. These companies also provide the customers varieties of footwear such as sports shoes, casual shoes, boots, sandals and stockings. Besides that, fashion accessories are also offered from these three companies such as bags, watch, bracelets, wallets and purse. And lastly they also offer a wide range of sport gears for their customers. Nike and Adidas have also been the top sponsors in the sport industry. Sponsoring their products is important for the companies to get brand recognition, building their brand image and to promote their latest products. Nike and Adidas have been sponsoring equipments, clothing and accessories for athletes and coaches in sport tournaments and events. For instance, these three companies sponsor their products for football, soccer, basketball, baseball and many more. These companies also include slogan and motto for their company. Nike’s motto is â€Å"Just Do It’ which is the signature of the brand which makes their products and the company recognizable to consumers. As for Adidas, their current motto is â€Å"Impossible is Nothing† which serves as an encouragement to athletes for their sports. Origins and History of Nike and Adidas Nike, originally known as Blue Ribbon Sports was founded by University of Oregeon track athlete Philip Knight and his coach Bill Bowerman in January 1964. The company initially operated as a distributor for Japanese shoe maker Onitsuka Tiger, making most sales at track meets out of Knight’s automobile. The company’s profits grew quickly, and in 1966, Blue Ribbon Sports opened its first retail store, located on Pico Boulevard in Santa Monica, California. By 1971, the relationship between Blue Ribbon Sports and Onitsuka Tiger was nearing an end. BRS prepared to launch its own line of footwear, which would bear the newly designed Swoosh by Carolyn Davidson. The Swoosh was first used by Nike in June 1971, and was registered with the U. S. Patent and Trademark Office on January 22, 1974. Adidas was founded in 1948 by Adolf â€Å"Adi† Dassler, following the split of Gebruder Dassler Schuhfabrik between him and his older brother, Rudolf. Rudolf would later establish Puma, which was the early rival of Adidas. Registered in 1949, Adidas is currently based in Herzogenaurach, Germany. The company’s clothing and shoe designs typically feature three parallel bars, and the same motif is incorporated into Adidas’s current official logo. The â€Å"Three Stripes† were bought from the Finnish sport company Karhu Sports in the 1950s. Objective The objective of the project is to measure and compare the marketing strategies of the top two sport fashion companies which are Nike and Adidas. So this project would be mainly conducted to resolute the similarities and differences of the two sport companies marketing strategies. Besides that, this project will compare on the performance of Nike and Adidas which include the company’s growth in revenues, profits or net income, dividends per share, size of company in the market, performances of employees, steps for increasing the social responsibility performance, products performance, stock performance and the company performances in investment. Problem Statement Firstly, the sport industry is becoming ever more competitive, with new brands competing for a share of consumers for the products in the market. Building a relationship with customers is a challenge facing for Nike and Adidas. This is because the companies need to be followed up with new trends and styles in the industry for their customers in order for them to build their products brand and image. Secondly, there was a case happened in China where a local Chinese domestic sports goods manufacturer company called Li Ning opened 6917 stores in mainland China by December 31,2008 aking it 1241 more than the year of 2007. During the year 2008, Li Ning has published its financial report which states that due to the Beijing Olympic Games, the company made total revenues of CNY 669(million) a year on-year-increase of 53. 8% compared to the year 2007. Not only that, Li Ning made an overall entry into the market of Southeast Asia. Now they have stores in Singapore, Malaysia, Indonesia and other Southeast Asia countries. This became a problem for Nike and Adidas where the two international giants see recession in their performance in China. According to the financial report of Adidas, the company’s net profit decreased by 95% to â‚ ¬ 130 million in the first half of the year. As for the sales revenue, it decreased by 2% to â‚ ¬ 5. 03 billion. As for Nike numbers of distributors were reduced in the year 2008 due with the bad performance. Thirdly, the problem that attracted me to do this project is because I would like to know why Nike had low growth in revenue in the year of 2009. Nike had only increased 3% of its revenue to $ 19176. (million), with net income falling 21% to $ 1486. 7(million). As for Adidas, they also had the same problem. But the problem for Adidas was worst compared to Nike because at the year of 2009, the company net income is â‚ ¬ 10381(million) which decreased compared to the year 2008 which is â‚ ¬ 10799(million). These two companies had their difficulties is the year of 2009. So I would eager to find out about the problems they faced during that year. Significance of Study The importance of doing this project would be very important to other parties and companies. In this case, small and medium enterprise (SME) would get the advantages and benefits because they would know how the bigger companies such as Nike and Adidas operates their businesses, how they sell their products and services to their customers, what kind of marketing strategies they use, how the companies measure their performances and the most important reason is how Nike and Adidas continues to become a big market player in the sports industry. As part of that, this project will comprise mainly of small to medium-sized companies to engage in a diversity of activities which includes manufacturing of sport goods, sport tourism, media, and construction of venues. For example, small and medium enterprise (SME) in Malaysia can take the opportunity to get involved with sport products, services, sponsorships, hosting up international sport tournaments and events. And not to forget, the involvement of (SME) would also helps our country in the tourism sector because many athletes and participants will get to travel and visit our country and this will relatively build the countries economic performances. Corporate social responsibilities (CSR) also play a role for every sport companies in responsibility to act in a way that positively contributes to their stakeholders and the communities in which they exist. In this case, it is increasingly important for the social and economic issues such as rapid technological change, a diverse and aging population, environmental changes and mounting concerns regarding the country’s growing social divide have resulted in focusing on the responsibility of firms to the communities in which they operate. (Margolis & Walsh 2003; Sagawa & Segal 2000) Justification The reason I chose this topic is because the project is interesting as sports is an important part of today’s society and plays a large role in many people’s lives. From a social standpoint, sport plays a positive role in uniting people from different social backgrounds. This can aid people’s understanding and tolerance of each other. As far as education is concerned, sport is an important part of every child’s schooling, as it plays a big role in both their physical and mental development. It teaches children how to work as a part of a team and cooperate with others, while at the same time improving physical condition. The second reason I chose sports industry because this industry is growing rapidly in Malaysia. There are continuous demands from customers, sports athletes, and models for these sport products. The Malaysian sport industry is considered as a young industry comprising of small and medium-sized businesses. The Malaysian sports industry comprises of companies engaging in a diversity of activities, from the manufacturing of sport goods, sport tourism, media, to the construction of sport facilities. The third why I chose these two companies is because Nike and Adidas has been the biggest market share player in the sports industry. Nike controls 31% of athletic sportswear which is the highest market share compared to other sport companies in the year 2007. As for Adidas, they control the second highest share of athletic sportswear which is 16% of the market in 2007. As for other companies Puma controls 7%, Reebok 6%, New Balance 6%, and Converse 4%. Expected Outcomes The expected outcome which I can conclude is Nike would have the better performance for this year 2010 because their net income/profit for the past few years have been stable. Ever since the year of 2006, Nike’s net income/profit stands at $ 1392. (million). As for the year 2007, it increased to $ 1491. 5(million). At the year 2008, Nike’s net income/profit increased with huge and outstanding amount of $ 1883. 4(million). But by the year of 2009, their company had a decreased in their net income/profit which is $ 1486. 7(million). As for Adidas, the company would not have a better performance compared to Nike because in the year 2009, their net income was only â‚ ¬ 245(million). Their net income decreased with a huge margin compared to the year 2008 which is â‚ ¬ 642(million). So the key impact from the financial statement of year 2009. The net income of Adidas reduced more than 60% in 2009. But Nike was capable of stabilizing the results with a minor reduction of only 20% in 2009. As for the performance of dividend development, Nike has shown increases in its number. For the year 2006, Nike’s dividends declared per common share stands at $ 0. 59. Their company dividend increased to $ 0. 98 in the year 2009. But as for Adidas, they showed a decline from the year 2006 to 2009. In the year 2006, Adidas dividends declared per common share stands at â‚ ¬ 0. 42. While in the year 2009, Adidas dividends declared per common share felt to â‚ ¬ 0. 5. As for the expected outcome for the year 2010, Nike would be expected to increase their dividends successfully because their dividend declared per common share has been rising steadily. As for the company’s asset assessment, I can expect that Nike would do better in the assets performance in the year 2010 because their total assets have been increasing from the year 2006-2009. The total of assets that Nike had in the year 2006 was $ 9,869(million), in the year of 2007, Nike’s assets increased to $ 10,688. 3(million). Last year, Nike had a total of assets of $ 13,250(million). This shows that Nike’s assets have been increasing and it is expected to rise in the year 2010. As for Adidas, their company’s total asset is not stable from the year shown in 2006-2009. In 2006, Adidas totals assets stands at â‚ ¬ 8379(million). It decreased on the following year to 8325(million). As for the year 2008, their total assets were increased to â‚ ¬ 9533(million). As for 2009, their total assets decreased to a total of â‚ ¬ 8875(million). Ever since Adidas total of assets is not stable, I can expect that Nike would do better in the assets performance. References http://condor.depaul.edu/~aalmaney/StrategicAnalysisofNike.htm http://www.lotsofessays.com/viewpaper/1693768.html http://en.wikipedia.org/wiki/Nike,_Inc http://en.wikipedia.org/wiki/Adidas http://en.wikipedia.org/wiki/Reebok

International Contracts Essay

The present research endeavours to situate international contracts within the context of international dealings transnational construction parties. It is hoped that the results will show the prevalence of international contracts in the business as well as the role which they play in concluding deals. Previous research (See Appendix 1) conducted in this field has shown that construction contracts are indeed accomplished between international companies. However, the precise role that international contracts as legal documents have on the relations between a construction company and a foreign client have not been studied before. That is the difference that this present research will make given the nuances which set apart construction contracts from international contracts per se. Research Methodology In this research, some of the research questions to be addressed and answered are: 1.  Ã‚  Ã‚  Ã‚  Ã‚   What is the role of international constructs in the finalization of international business deals? 2.  Ã‚  Ã‚  Ã‚  Ã‚   What is the role of international contracts in a globalized industry? 3.  Ã‚  Ã‚  Ã‚  Ã‚   What is the relationship of international laws with the accomplishment of international contracts? 4.  Ã‚  Ã‚  Ã‚  Ã‚   What effect if any do cultural differences introduce to the finalization of international contracts? 5.  Ã‚  Ã‚  Ã‚  Ã‚   How effective are joint ventures in the world market? These questions will be answered through the collection of data from international contractors through the means of distributing questionnaires (See Appendix 2). The questionnaire answers provide a sufficient view of the business dealings of the research participants. Because of the specificity of the questionnaire items, the researcher will be able to derive many of the answers to the above-mentioned research questions. Moreover, given the hectic schedules of the research participants, the brief questionnaire will ensure the participation of more companies. This will enlarge the scope of the data gathered. Since the participants are assured of anonymity when answering, there is an increased likelihood of obtaining reliable answers. Furthermore, the open-ended nature of the questions and the fact that the personal corporate details of the participant companies are not inquired into also support the validity of the responses to be collated. The process is designed to be non-threatening and non-cumbersome to the participant to increase the likelihood of participation. A qualitative textual analysis of the questionnaire will then be conducted by the researcher. The rating and fixed-choice questions will be tallied while the open-ended questions will be analysed through the codification and categorization of answers given. The manner of coding determines greatly the internal validity and reliability of the findings. The representation of the participants on the other hand determines the external validity. The former concern stresses the importance of academic discipline on the part of the researcher while the latter concern is assured by the number of participants that may be encouraged to join due to the simplicity of the process. This research is a stand-alone project. Although it may be extended to further understand international contracts, the research questions focused on in this study are already answered by the questionnaire items. Further, the entire goal and purpose of the research has already been addressed by the particular research questions. Research Participants In this study construction companies will be approached and contacted for participation in the study. Only construction companies who have dealt with international clients during the last year will be asked to participate. The construction companies to be included are not limited to those found in the researcher’s city of residence to ensure increased generalizability of data. No less than fifteen participant companies will be deemed sufficient for the accomplishment of the survey. The researcher will contact companies by reaching their representatives by phone, by electronic mail, or other web-based interaction mechanisms that the company might provide. The researcher will utilize company advertisements and websites to draw up a list of potential participants. The personal communication with the companies will provide the researcher with a greater opportunity to inform the companies of the nature of the study. Initial consent by the companies will be followed by the researcher’s sending of the questionnaire with the attached consent form (See Appendix 4). The questionnaire will also be accompanied with instructions for the answered questionnaire and the accomplished consent form to be sent back to the researcher not later than one week after receipt. Accomplished questionnaires returned without the consent form will not be invalidated as the mere return and completion are badges of consent. In order to ensure that there is no researcher bias when codifying the responses, the name, position and organization of the respondents will be listed down on a separate sheet along with an assigned questionnaire number to be designated to that particular questionnaire. The name, position and organization of the respondent will then be blotted out so that the researcher is able to codify the responses without being biased by the identity of the respondent or the organization. The master list of names and questionnaire numbers will remain sealed until the final analysis of the results. To further ensure confidentiality, the questionnaire responses will be made available only to the researcher and to the supervising instructor. Both persons shall use the responses only for the purpose of this present study. Any application of the present results to future studies requires the consent of the participants in the present study. Research Data and Results The research results will be recorded through the printing out of any questionnaires submitted via webmail. Those questionnaires that were manually accomplished will serve as records of the answers indicated therein. As has been previously indicated, the name, position and organization of the respondents will be blacked out of the actual forms. The master list containing the names of the respondents will also be altered after the researcher has made a final report of the conclusions of the research. Upon the conclusion of the research, a new master list will be made and the names of the respondents stricken out from the new list. This master list along with the questionnaires and consent forms duly assigned questionnaire numbers, will be stored in a locker found in the researcher’s private residence. The storage will be secured for a period not less than five years. Only the researcher and the research supervising instructor will be allowed access to the data. But this access will only be for the purpose of assessing the findings of the present study. Any electronic submissions will be deleted. Finally, ownership of the data and findings will redound to the researcher alone. Any report, reproduction or publication of the findings or any utilization and accessing of the data must therefore be with the consent of the researcher.

Social Media Strategy

Social Media Strategy The notions and principles of eTourism and e-commerce become closely connected while referring to the use of social media platforms for different marketing projects. The effectively developed social media strategy provides the framework for completing the project’s goals with the help of social media platforms.Advertising We will write a custom report sample on Social Media Strategy eTourism specifically for you for only $16.05 $11/page Learn More The social media strategy report on virtual tourism includes the project’s goal, such strategy’s components as the positioning, slogan, the discussion of the target audience, social media platforms, strategy of media, content, tone of voice, the discussion of used digital marketing theory and models, and metrics for success. Project Goal The main goal of the project is to promote virtual food tourism with the focus on the Chinese culinary traditions for people from all over the world while sup porting Chinese restaurants brands. Strategy Positioning Food lovers from all over the world receive the opportunity to enjoy virtual food tourism in relation to the Chinese culinary traditions. Slogan â€Å"Fall in love with a city because of a city†. Target Audience The target audience of the project is males and females aged 18-35, interested in the aspects of the food tourism, the Chinese culinary traditions, the Chinese culture, visiting Chinese restaurants in China, in Britain, and all over the globe. Social Media Platforms Effective tools to communicate personally with the potential consumer.Advertising Looking for report on communications media? Let's see if we can help you! Get your first paper with 15% OFF Learn More Facebook To develop a group related to the project and connecting the lovers of the Chinese food and travelling. To allow posting photographs and information about the local Chinese restaurants, food destinations in China and g lobally. To support a forum to discuss the best Chinese food destinations in the world. YouTube To promote the city video guide related to the Chinese culinary traditions and food destinations in different cities of China. To support the video guide about the history of Chinese culinary traditions. Weibo To promote posting photographs and personal feedbacks on Chinese restaurants in Chinese cities and round the globe. Twitter To promote posting information about new Chinese restaurants in China and round the globe. Content Types Posts, photographs, questions, interviews, news items, multimedia, walking tours. Tone of voice Light-hearted and humorous. Digital Marketing Theory and Models The main project uses the traditional digital marketing theory the main principles of which state the necessity of presenting the products and services virtually, involving the principles of the e-commerce, sharing the information, community building, and the direct contacts with consume rs (Buhalis, Tjoa, Jafari 1998, p. 78). The successful functioning of the project depends on stating the appropriate connections between different social media channels (Vries, Gensler, Leeflang 2012, p. 84).Advertising We will write a custom report sample on Social Media Strategy eTourism specifically for you for only $16.05 $11/page Learn More Facebook groups should be connected with the Twitter accounts and YouTube channels in order to provide the consumer with the opportunity to be re-directed to the materials which are most interesting and appropriate (Saravanakumar SuganthaLakshmi 2012, p. 4445). The basic used models include the manipulation of the shared and posted content, the focus on the posts promoting brands, and the focus on providing the effective customer services in relation to the virtual tourism (Buhalis 2003, p. 58; Buhalis Schertler 1999, p. 84). Such social media platforms as Facebook and YouTube can provide the effective tools to attract the lovers of the Chinese food and people interested in food tourism in order to promote the idea of virtual food tourism among them (Fesenmaier, Klein, Buhalis 2000, p. 89; Fesenmaier, Werthner, Wober 2006, p. 18). The main focus is on the updated posts, commentaries, city video guides, photo posts, and descriptions of the most popular Chinese restaurants. Twitter provides the opportunity to post the immediate information, news, update units, and commentaries. Metrics for Success The metrics for success in relation to the project are associated with the focus on promoting the consumers’ awareness in relation to the project. To analyse the metrics for success in relation to using the discussed social media platforms, it is necessary to refer to the websites’ traffic (Hanna, Rohm, Crittenden 201, p. 265). The other important measures are the number of subscribers and followers, and the general level of the audience’s activity and insights (Anderson 20 10, p. 112; Egger Buhalis 2008, p. 45). Reflection The use of the virtual space for promoting the idea of fool tourism and brand awareness is the comparably new approach in the field of eToursim and marketing.Advertising Looking for report on communications media? Let's see if we can help you! Get your first paper with 15% OFF Learn More To develop the effective social media strategy related to promoting the project, it is necessary to select the most appropriate social platforms, to develop the strategies for using the provided tools, and to develop approaches to address the consumers depending on the used social platform and content types. The main challenge is in proposing the content which can satisfy the audience’s needs and work to support the concrete business goals. As a result, it is necessary to find the balance between focusing on the customers’ interests and experience and brand and project promotion. Reference List Anderson, E 2010, Social media marketing: Game theory and the emergence of collaboration, Springer, USA. Buhalis, D, 2003, eTourism: Information Technology for strategic tourism management, Pearson, UK. Buhalis, D Schertler, W 1999, Information and Communication Technologies in tourism, ENTER99, Springer-Verlag, New York. Buhalis, D, Tjoa, A, Jafari, J 1998, Information and Co mmunication Technologies in tourism, ENTER98 Conference Proceedings, Istanbul, Springer-Verlag, New York. Egger, R Buhalis, D 2008, eTourism case studies: Management marketing issues in eTourism, Butterworth Heinemann Oxford, UK. Fesenmaier, D, Klein, S, Buhalis, D 2000, Information Communication Technologies in tourism, ENTER2000, Springer-Verlag, New York. Fesenmaier, D, Werthner, H, Wober, K 2006, Destination recommendation systems: Behavioural foundations and applications, CABI, London. Hanna, R, Rohm, A, Crittenden, V 2011, ‘We’re all connected: The power of the social media ecosystem’, Business Horizons, vol. 54, no. 1, pp. 265-273. Saravanakumar, M SuganthaLakshmi, T 2012, ‘Social media marketing’, Life Science Journal, vol. 9, no. 4, pp. 4444-4451. Vries, L, Gensler, S, Leeflang, P 2012, ‘Popularity of brand posts on brand fan pages: An investigation of the effects of social media marketing’, Journal of Interactive Market ing, vol. 26, no. 1, pp. 83-91.

Top 5 Hottest Jobs With The Most Potential for 2017

Top 5 Hottest Jobs With The Most Potential for 2017 As the New Year approaches, maybe it’s also time for a new you? Or maybe just a new work you? If you’re looking for a career change, one of these five buzzy jobs could be the one for you. 1. Survey ResearchDid you know that 4 out of 5 survey researchers recommend this career path? If you think you could be the next Nate Silver, then helping companies surf the numbers to find patterns and predict trends might be the right path for you.This is a pretty highly skilled area (you’d likely need a master’s degree and a background in statistics, sociology, and business), but it’s lucrative (it has a $45,050 median salary for 2017) and expected to grow 18 percent by 2022, per the U.S. Bureau of Labor Statistics. Survey says†¦look into it!2. Software App DeveloperOkay, so for every developer who sells an app for $15 million and retires to a condo in Silicon Valley, there are hundreds of developers who have more of an everyday software career. But if you go in this direction, it could be you who comes up with the next Candy Crush.This is definitely a wave-of-the-future career, with more hands needed on deck all the time to create, develop, and maintain software applications. With a Bachelor’s degree and some hands-on coding and programming experience, app developers can make a median salary of $90,000. That’s a lot of Candy Crush boosters, no? Plus, the field is growing like gangbusters: in fewer than 10 years, the U.S. Bureau of Labor Statistics expects 23 percent growth.3. Travel AgentFull disclosure: I wasn’t even aware until recently that travel agents are still a thing. How is this possible, when we do everything over the internet now? Fact is, travel agents have not only adapted to the growing tech and self-service parts of travel, they have positioned themselves as travel ambassadors. You might not walk into a storefront full of fake palm trees anymore and have someone phone the airline to book your ticke t, but a travel agent (often someone who works from home on a freelance basis) can help you navigate for a better deal and manage booking arrangements on your behalf. Travel agents today have an average salary of $56,000- not to mention a suite of sweet travel perks.4. Physician AssistantJobs in the medical sector are always a great bet- as immortal as we may think we are, we all need healthcare at some point. Physicians’ assistants are especially in demand right now, as they’re increasingly used to fill gaps caused by doctor and nurse shortages.These jobs typically require a two-year training program and a certification, and have a median salary of $74,980. The field is expected to grow a whopping 27 percent in 2017.5. Veterinary TechniciansJust before Black Friday, I got an email from a major pet store chain (which shall remain nameless) telling me to shop now for gifts to â€Å"surprise your pet for the holidays.† Pretty much everything surprises my dog, so I can’t say I spent much at that store. However, it showed me how the pet industry has become Serious Business. Someone who tries hard to surprise his cat with the perfect holiday gift is likely also someone who takes good care of said cat, and wants quality veterinary care.If you like animals (even the less cuddly ones) and are willing to take a 1-2 year training program, you could be the one providing that care. The median salary for vet techs is $27,750, but what it lacks in gold watches, it more than makes up for in puppy cuddles. Or snake cuddles. Whatever floats your boat. Either way, it’s a solid career path with lots of growth potential (41% projected by 2022).Whether you jump right into a new career or take a few classes to get started, 2017 could be a major turning point for your professional life. Think outside the resume, and you might find the exact right opportunity for yourself.

Actions means more than words

Actions means more than words Facial expressions and body language communicate one’s intentions and emotions far better than words. Leo Tolstoy, in Anna Karenina, describes a plethora of physical descriptions, enabling the reader to more completely understand the characters’ emotional state of mind. Other characters and the narrator frequently describe Anna’s shoulders. When Vrosnky and Levin look at them, they have a surge of excitement. Dolly and Kitty notice them and are impressed. The narrator depicts her shoulders in times of discontentment or pain. In all three cases, Anna’s shoulders signify the mood at the time of the interaction. Anna’s shoulders are a tangible manifestation of her mental and emotional state, and what kind of energy she expresses. When Anna’s shoulders are described for the first time, Anna also acts promiscuously for the first time, by dancing with Vronsky, whom is expected to propose to Kitty. Kitty admires Anna’s dress, which exposed her shoulders and chest. She emphasized that â€Å"the black dress with luxurious lace was not seen on her; it was just a frame, and only she was seen – simple, natural, graceful, and at the same time gay and animated† (p.79). Anna’s dress choice is evidence of her mood; she wanted to fit within the â€Å"frame† of society’s expectations for her, yet still expose her exuberant nature. While still conforming to society’s expectations, she sympathizes with social outcasts, foreshadows her future affair. At the ball when Anna is exposing her shoulders, Kitty walks over to Anna, and interrupts a conversation, where Anna is saying, â€Å"No, I don’t throw stones (p.79). This is a reference in the bible when a woman is caught in the act of adultery. The woman is dragged into public, completely naked. The crime for adultery at the time was stoning. Jesus says, â€Å"He that is without sin among you, let him cast the first stone at her† (John 8:7). When Anna says, I don’t cast stones, she is saying that she is not without sin, but also that she may sympathize with a woman who commits adultery. The circumstances – her flirtatious mood, exposed shoulders, and the conversation foreshadow her leaving her husband in favor of Vronsky, her future lover. Once Anna becomes more comfortable with her expressive mannerism, Vronsky follows the opportunity until they consummate their relationship. The narrator compares this interaction; â€Å"as the murderer falls upon this body with animosity, as if with passion, drags it off and cuts it up, so [Vronsky] covered [Anna’s] face and shoulders with kisses† (pp.149-150). In this graphic description, the reader becomes aware of the toxic physical relationship the characters have created. Anna’s shoulders the tangible revealing of her previous mental restraint inform the reader of the characters’ actions. By comparing their physical relationship to a murder, Anna and the reader is forced to recognize that Vronsky killed her previously admired social standing because of â€Å"these kisses† on her shoulder, (p.150). Yet, she holds Vronsky’s love closely. He killed her mental resistance, and in doing so, encouraged her promiscuous behavior to grow. After an extensive stretch of time, Anna is dying from puerperal fever, and she reconsiders the growth of her scandal. She no longer holds her defiance as a dear characteristic, which is apparent in how she now carries her shoulders. As she lay in bed, â€Å"The doctor took her arms away, carefully laid her back on the pillow and covered her shoulders† (p.413). She is no longer in a position of physical power, which is represented by the doctor covering her shoulders, as if to say, you need to stop exposing yourself and return to your previous way of life. The physical recovering instigates verbal control, which she used to easily possess. She demands that Alexi Alexandrovich uncover Vronsky’s face and forgive him, which he does. Once this is complete, she prepares to die. Contrary to her plan, Anna miraculously lives, and resorts back to her previous risquà © relationship with Vronsky, much to society’s gossiping pleasure. Suppressed by the lies and exclusion, Anna decides to go to the opera to prove she does not care about society’s expectations for her. Vronsky describes Anna as she sits in a box at the show; â€Å"The setting of her head on her handsome, broad shoulders, and the restrained excitement and brilliance of her eyes and her whole face reminded him of her just as he had seen her at the ball in Moscow† (p. 546). Her shoulders are described as broad, which could mean they were drawing more attention than usual. It is interesting that the singer’s shoulders are the only other shoulders described in this scene. Obviously, being the main performer, the singer is seeking attention. By also wearing a revealing dress, Anna is competing for attention with the performer. She succeeds. Vronsky, not looking for Anna knows where she is sitting â€Å"from the direction of all eyes† (p.545). Anna is the center of attention. She ends up in a cyclical process: Anna is excited to prove she can act however she wants, so she dresses in a revealing manor exposing her shoulders, then when people stare and gossip she becomes even more excited. By showing her shoulders, she is physically displaying her emotional state of excited defiance toward social expectations. In Anna’s final moments of life, she looses her mental vigor. When she is at the train station looking for Vrosnky in a completely agitated state, she suddenly thinks of the train as a way to end her misery. â€Å"Exactly at the moment when the space between the wheels came opposite her, she dropped the red bag, and drawing her head back into her shoulders, fell on her hands under the carriage, and lightly, as though she would rise again at once, dropped on to her knees† (p. 768). Tolstoy describes Anna as â€Å"drawing her head back into her shoulders,† which could be a metaphor for her physical and emotional trial. During her entire relationship with Vronsky, there has been a struggle between what she verbally says and what her body reveals. When she meets Vronsky for the first time, â€Å"she deliberately extinguished the light in her eyes, but it shone against her will,† (p.61). At a party she encourages him to leave her alone, and when he refuses says , That only shows you have no heart, But her eyes said that she knew he had a heart, and that was why she was afraid of him.† (p.139). This is a reoccurring struggle, so when Anna finally has no more mental strength to fight the oppression of her situation, she acts purely how her body has wanted to the entire time. In her dying moments, her head, which represents her mental strength, falls onto her shoulders, which represents her physical desire. Her final moments are her mental ending her externally expressed internal struggle. This struggle can be related to Vronsky’s attention and Anna’s resistance. It is not accidental that both Anna’s shoulders and promiscuousness appear at the same time; when her shoulders are described, and when they are not, are based on her intentions. At the train station, when she first arrives in Petersburg and meets Vronsky, â€Å"she deliberately extinguished the light in her eyes, but it shone against her will†(p. 61). Upon their meeting, her shoulders are not depicted. Every other feature is described: her figure, expression, head, eyes, eyelashes, and lips. She tries to distinguish the light, which shows she is committed to maintaining her social expectations, despite her attraction to Vronsky. Similarly, at a party she encourages him to leave her alone, and again, her shoulders are not described. By dressing to expose her shoulders, she no longer attempts to restrain the defiant energy within her. Tolstoy is aware of the relationship between mental thought and physical action; he expresses his understanding of body language as a form of communication through his descriptions of Anna’s shoulders. While Anna’s mental strength is what was extinguished by her inner struggle, other characters are aware of her trials because of her expression of her body, particularly her shoulders. When she allowed Vronsky to kill her social standing, she introduced the beginning to her tragic end. Had she never exposed her shoulders, she would have maintained her moderate existence and extensive prestige.

CSR and Fair Trade Approaches to Economic Development Essay

CSR and Fair Trade Approaches to Economic Development - Essay Example This analysis of CSR and Fair-Trade initiatives has revealed that the private corporate sector in conjunction with NGOs can be the main driver for economic development particularly in the developing countries. The evolvement of CSR conception from the philanthropic approach to the pro-poor policies whereby communities are economically empowered through fair trade and mutually beneficial projects is a welcome advance that can lead to an enabling sustainable development. More involvement by the corporate sector is nevertheless, necessary in future including enacting laws that make it a requisite for corporations to inject back some tangible funding to local communities. Although proponents of free trade have maintained the need for a pure capitalistic model, recent events including corporate scandals and collapse depict the need to spread wealth away from the top equitably to cushion the poor against devastating effects of economic upheavals, which is ethically and morally obligatory f or the more wealthy corporations and nations.

Industrial Assignment Example | Topics and Well Written Essays - 3000 words

Industrial - Assignment Example The root level meaning of culture is to nurture and cultivate. Values and beliefs to certain extent cannot be differentiated since they are internal to an individual. Beliefs and values are most integral component within an individual that governs their overall behaviour. Values basically includes analyzing what is wrong or right and staying truthful to others. This factor greatly influences attitude and behaviour of a person. There are certain common values for business such as community involvement, innovation and fairness. Beliefs and values are in-built within an individual and this drives their overall culture. Values can also be incorporated by getting influenced by a social group. Every individual possesses a set of values and beliefs which one follows for life-long. Organizational culture, values and beliefs play a significant role in terms of building a corporate image. Culture clearly reflects the execution of business operations in an organization (Boxall and Purcell, 2003 ). Organizational value helps to structure set of behaviours which is shared amongst all team members. This aspect distinguishes one organization from others. Values not only enhance commercial value but even enable workforce importance in a firm. For instance, some companies are focused on achieving high performance standards and some are aligned with developing a participative work culture. Hence values are different in both these organizations and this creates different corporate images. This can be observed in real world scenario where some firms are regarded as high performance workplace and some companies are denoted as following appropriate work culture in terms of employee motivation or level of job satisfaction. An organization’s importance is totally dependent on its set of values and beliefs. For example, a firm can be inclined towards seeking high revenue margins whereas another firm might be closely knitted with achieving higher level of

A business report Essay Example | Topics and Well Written Essays - 2250 words - 1

A business report - Essay Example The mind emanates from the brain and is composed of the processes of the brain. The mind exists only with the presence of the brain. However, the mind is not the same as the brain. Descartes’ dualism theory tried to explain the existence of the mind and body as two fundamentally different articles. However, there are a number of scientific phenomena which indicate the evidence of the mind being a product of the brain. In this regard, once the brain is not able to exist, (such as by death) the mind will also not exist. Immortality would not be able to exist because the soft parts of the human existence (the mind) are dependent on the physical existence of the persons (the physical body). Immortality could therefore only exist if the human body existed. However, with the death of the body, the immortality of the mind (or souls for that matter) would not achieve immortality. There is no substantiation that can be offered to indicate that the soul or the mind lives past death (destruction of the physical being). Locke theory is supportive of this as it identified the personality of an individual as depending on the memories, which die after

Week6 Assignment Example | Topics and Well Written Essays - 500 words

Week6 - Assignment Example Healthcare professionals are mainly concerned with saving lives of people and their work is greatly valued which motivate them to work had. Self efficacy is also applicable to the healthcare profession according to the article. People who are sure that they can be successful in their careers are motivated than those who think otherwise. In case of expectancy, motivation is likely to suffer if the employees think that they will not get anything from their efforts. These three components fit very well into the profession of healthcare. Most healthcare workers are motivated at their jobs because they perceive that the work that they do is needed and important. Healthcare workers work to help people feel better- which they must believe is possible if that is what they are trying to achieve. Though healthcare workers are not always rewarded monetarily, many feel rewarded by praise or by knowing that they have helped someone. These are all very important factors for why healthcare professionals seek work in the area that they do and why they would continue to feel motivated in their jobs. I agree that three above mentioned factors fit in well in the healthcare system. First of all, nurses are motivated by the fact that they are regarded as very important in their profession. This influences them to put more effort in their work so that they can continue getting the valuable recognition from different people. Healthcare workers are also motivated by their perceived chances for success. Every individual has specific goals to achieve in his or her career and this is a motivating factor in its own. Lastly, healthcare workers are also motivated by the expectation of gaining a personal reward. Indeed, this is an external factor but it influences the healthcare workers to put more effort in their work when they are aware that they will be rewarded for their efforts. The first component is valance. This is related to

Ethical Dilemma Essay Example | Topics and Well Written Essays - 1000 words

Ethical Dilemma - Essay Example When the managers investigated the issue, they came to know that the software developer was not able to fulfill the requirements of the customer due to which he was delaying the issue. He tried to hide from the managers his poor skills in removing software errors. Later on, the company provided the customer with his desired software in just two days using another developer. The ethical issue in this example was that the developer tried to hide his inability in removing the errors by trying to delay the issue. The issue not only decreased the customer’s confidence in the company but also resulted in putting a spot on the company’s image. The developer could have tackled the situation in a much different way. He should have made the company aware of the real situation instead of being afraid of losing his job.  I believe that if an employee of a company behaves unethically, it puts an adverse impact on the overall image of the company. It not only results in the loss of customers’ confidence in the company’s products but also affects the image of the company. Therefore, employees should behave ethically in all situations because ethical behavior is the key to the resolution of complex issues.If I would be in the position of the software developer, I would handle the issue differently. I would not hide my disabilities on the cost of losing the customer’s confidence. First, I would collect detailed information to resolve the issue properly. I would come to the customer personally to know the concerns of the customer. 2 Next, I would determine the exact issue by analyzing the information obtained from the customer. I would consider the nature of my job responsibilities and my obligations to the company while determining the issue and my role in resolving the issue. Brown (2011) states, â€Å"Ethical issues that arise in the workplace should be carefully examined, and handled with care, as the determinations of these ethical issu es can lead to the growth or demise of a company†. 3 After determining the key ethical issue, I would identify the individuals who would be involved in the issue. In the above-mentioned case, I would carefully analyze the situation to identify the stakeholders and

A business report Essay Example | Topics and Well Written Essays - 2250 words - 1

A business report - Essay Example The mind emanates from the brain and is composed of the processes of the brain. The mind exists only with the presence of the brain. However, the mind is not the same as the brain. Descartes’ dualism theory tried to explain the existence of the mind and body as two fundamentally different articles. However, there are a number of scientific phenomena which indicate the evidence of the mind being a product of the brain. In this regard, once the brain is not able to exist, (such as by death) the mind will also not exist. Immortality would not be able to exist because the soft parts of the human existence (the mind) are dependent on the physical existence of the persons (the physical body). Immortality could therefore only exist if the human body existed. However, with the death of the body, the immortality of the mind (or souls for that matter) would not achieve immortality. There is no substantiation that can be offered to indicate that the soul or the mind lives past death (destruction of the physical being). Locke theory is supportive of this as it identified the personality of an individual as depending on the memories, which die after

Ethical Dilemma Essay Example | Topics and Well Written Essays - 1000 words

Ethical Dilemma - Essay Example When the managers investigated the issue, they came to know that the software developer was not able to fulfill the requirements of the customer due to which he was delaying the issue. He tried to hide from the managers his poor skills in removing software errors. Later on, the company provided the customer with his desired software in just two days using another developer. The ethical issue in this example was that the developer tried to hide his inability in removing the errors by trying to delay the issue. The issue not only decreased the customer’s confidence in the company but also resulted in putting a spot on the company’s image. The developer could have tackled the situation in a much different way. He should have made the company aware of the real situation instead of being afraid of losing his job.  I believe that if an employee of a company behaves unethically, it puts an adverse impact on the overall image of the company. It not only results in the loss of customers’ confidence in the company’s products but also affects the image of the company. Therefore, employees should behave ethically in all situations because ethical behavior is the key to the resolution of complex issues.If I would be in the position of the software developer, I would handle the issue differently. I would not hide my disabilities on the cost of losing the customer’s confidence. First, I would collect detailed information to resolve the issue properly. I would come to the customer personally to know the concerns of the customer. 2 Next, I would determine the exact issue by analyzing the information obtained from the customer. I would consider the nature of my job responsibilities and my obligations to the company while determining the issue and my role in resolving the issue. Brown (2011) states, â€Å"Ethical issues that arise in the workplace should be carefully examined, and handled with care, as the determinations of these ethical issu es can lead to the growth or demise of a company†. 3 After determining the key ethical issue, I would identify the individuals who would be involved in the issue. In the above-mentioned case, I would carefully analyze the situation to identify the stakeholders and

War on Terror Essay Example for Free

War on Terror Essay I, myself, before September 11, 2001 did not know what terrorism was. It is completely a new term for me, and I could never figure how terrible it is. But then, experiencing and witnessing the feeling of losing the one you loved who was a victim of that disaster, I recognized that the world is no longer as safe as before. Today, not only America but also Britain, Spain, Indonesia†¦became the target of terrorists. The terror tissue is the most challenged thing for all the governments to solve. Even though after September 11, 2001, US has attacked and destroyed a lot terrorists’ bases in over the world, the terrorists still survive and keep aiming to US and its allies. There is an old proverb of ancient Asian military: â€Å"understanding yourself and your enemies is the key to win every battle.† Thus, in order to annihilate terrorism, we need to comprehend what it is. From the book â€Å"War on Terror† of Patrick Coaty, we will be able understand deeply how and why terror has an influence in our society by basing on 3 perspectives: terror and international environment, terror and state, and terror with individual. Terror was first used From the French revolution to the end of World War II as a tool to clean the monarchy in a society by the Jacobins, terrorist groups of French revolution. Then terror was developed when the Soviets threatened and exploited people. Opponents were starved to death. The state controlled what a person ate, wore and even drank. It was evaluated as reliable for Soviet society. The Soviets used terror to break the traditional societal structure that evolved during the Czars ‘reign†. Under the time Soviets ruled the country, the gap between the poor and the rich became larger. The rich became richer and they hide the poor to work for them. Later on, that created the food shortage in the urban of the society because the rich only produced what they needed for life instead of what society needed. The duty of the Soviet Union is to maintain the balance of entire society by control the products of rich peasants. However, they did not success, and that was also the reason why the Soviet Union is collapsed later. Eventually, terrorism evolved under Hitler’s reign to basically killing people to take control and gaining power by combining it with the police power of the state. Hitler learned from the experience of Stalin of Russia he killed all of the people that helped him to become a leader. The Military Organization combined with the Gestapo which was one of the four organizations of the German Workers Party, and was responsible for the killings of millions people. As a result of World War II, the United Nations, which were the permanent members of the U.N Security Council include Great Britain, France, Russian and the Soviet Union, China and the United States, was established to prevent future wars and genocides. The United Nation has an obligation to provide international peace and security. Unfortunately, each member has different perspectives and ways to maintain their influences over the world, and that led to the forming of a favorable environment for terrorist groups and their state sponsors. The nation liberation is another type of terror. During the cold war, many countries were established by using the violence to gain the power. We saw the connection between Soviet Union and groups that used terror as an expression of national revolutionaries to destabilize the government like revolutionaries in Vietnam, Cuba, and Korea. These attacks have these similarities: support from the state, the element of surprise and the access to international media. To gain more power and more influences to other half of the world, Soviet Union and its allies such as Syria, Libya secretly supported the terror group and used them as a political tool to break down the Western countries. The terror groups such as PFLP and the PLO usually targeted to citizen of Israel, and US allies. Although the ending of tension and completion between the Soviet Union and the United States led to the termination of the Soviet Union, and many of the terrorist of groups based in the United States and Western Europe began wither after Communism fell, terrorism did not disappear. In order to maintain and survive, terrorism needs to have a sponsor. The state sponsors of terrorism are between Iran, Syria and their sponsorship group Hezbollah. Iranians have expanded their impact through the Middle East and mainly in Lebanon by helping with the founding of Hezbollah. The Iranian administration has taken part in direct kidnapping and slaying of hundreds of Americans starting with the U.S. Marine barrack attack in Lebanon in 1983. In the meantime, while not directly responsible for the killing of Americans, the Syrian made the terrorist attacks possible by letting the Iranian provide Hezbolla h with military needs that the United State Department has approximately calculated is about 80 million dollars a year. After the attack of 9/11, the US government has discovered that Al-Qaeda was behind. September 11th, an important event for al-Qaeda, marked the change of al-Qaeda from an organization to a movement. The U.S. pushes the September 11th attacks, issue of the counter-terrorism to the top. Unlike the other groups of terrorist like Hezbollah which require a sponsor to make their move, Al-Qaeda has their own financial system. Al-Qaeda makes profits from our needs for drugs and oil. Another way to earn money quickly of Al-Qaeda is trading heroin for money and weapons; it is hard for US government keeps an eyes on what Al Qaeda did to prevent them on time in the future. Moreover, Al Qaeda also used charities as a cover to raise the fund for the attack their enemy, Americans. Bin Laden, a leader of Al Qaeda, made a speech that all Americans will be the target of attack because they pay tax for the government. Before 9/11, Al Qaeda has successful bombed World Trade Center of US, but US government failed to destroy all terrorists at that time. There are three different levels of plans to fight the counter-terrorism. The three are: criminal justice, preemptive strategy to counter-terrorism and targeted killing. Like criminal justice, the domestic police power of the state treats terrorist the same way one would treat kidnappers, bank robbers or murderers. Although international public opinion is generally in agreement that those that preach and actively use terrorist tactics to spread their ideas must be stopped, there is a problem when the U.S. uses means that go against the idea of humane and fair treatment of those being pursued. This is shown by the negative reaction of many Americans to the length of time suspected terrorists have been imprisoned on Guantanamo Bay and the mistreatment of suspected terrorist in the prisons of Iraq. However, to wait for the terrorists to come to U.S. soil is to play with fire. It does not know when and where their next attack will be. How to prevent terrorism is one of the most concerning problem of the government. Supporting the terrorists’ group is one way helps them gain more power and influence. Therefore, the government had better find a way to cut off all the connection between them and their sponsor than trying to rummage everywhere and destroy terrorists one by one. The government has to tighten the security. The lack of security along our borders has also made it possible for terrorist to live among us and to train and organize without our consent. It is the best to let the police and army always be prepared and practice every single day. Protecting and checking status and biography of every citizen cannot be neglected. As a citizen, we should and have to report some suspicious actions of stranger to police. There are a lot of plans being given, but it is said above that we will not know when and where their next attack will be. All we can do is being prepared and knowing how to protect not only ourselves but also people we cherish. Our government needs our help and cooperation. . Although we don’t know that the attack like 9/11 would happen in the future or not, it would be a good start in letting the average individual improves their understanding the elements in the War on Terror.