Compensation Packages Comparison

Conceptual The paper initiates by investigating official compensation positions in the United States. It takes a gander at the different types of remuneration close by essential compensations. These are then contrasted with different officials from redistributed organizations around the globe. It has been demonstrated that US CEOs are the most exceptionally paid.Advertising We will compose a custom research paper test on Compensation Packages Comparison explicitly for you for just $16.05 $11/page Learn More On other hand, mid level and low level re-appropriated positions are subject to the area of the person. Individuals in Japan, Switzerland, Germany and Denmark pay their mid level specialists a lot higher than their US partners. In any case, redistributed employments in creating Asian countries, for example, Vietnam and the Philippines are a lot of lower than they are in the US. Presentation Compensation bundles can without much of a stretch be comprehended through an examination o f CEO pay just as through an investigation of mid level occupation positions in light of the fact that the idea of their compensation varies significantly. Official compensation In the United States, administrators can get any of the accompanying: an essential pay, some rewards or motivators, some drawn out plans, pay insurance, advantages and even worker benefits. Normally, a few CEOs are given an essential compensation close by different sorts of transient motivating forces or rewards. In such manner, one might be qualified for some money related pay dependent on income development or different sorts of motivating forces related with the idea of one’s position. Now and again, officials might be given a blend of their base compensation nearby different types of motivating forces that are to a great extent determined utilizing recipes. The distinction between transient pay and long haul pay is that the period viable fluctuates. Long haul motivating forces normally get estimat ed for periods longer than one year. It is additionally workable for administrators to be qualified for certain different advantages like a limousine, medical coverage bundles, retirement plans, lodging and access to credits with low financing costs or no loan fees by any stretch of the imagination. On the other hand, an individual in an official position might be qualified for investment opportunities when the separate association is keen on adjusting stock cost to premiums of the said CEO. Nonetheless, due to powerlessness to maltreatment by CEOs who may decide to falsely raise stock costs; most associations may incline toward setting a limit for the investment opportunities accessible to their executives.Advertising Looking for research project on business financial matters? We should check whether we can support you! Get your first paper with 15% OFF Learn More It ought to be noticed that investment opportunities are as yet ideal over money pay inferable from ongoing chronicled occasions that bore witness to unscrupulous bookkeeping conduct for example the monetary emergency of 2007 to 2009. Besides, investment opportunities ordinarily place administrators at a favorable position with regards to tax assessment issues. A few firms may likewise choose to offer a portion of their officials a chance to get to stocks using limited stocks. These sorts of investment opportunities are held at a similar incentive at which the official bought them during initiation of their term in office (Pizzigati Anderson, 2009). Certain organizations may likewise ensure their CEOs using the hand-out. This generally includes giving an assurance to an official concerning their employments or pay rates. Here, organizations may choose to give them a fixed measure of cash or pay whether or not the organization has been dominated or business has ground to a halt. As a rule, it very well may be contended that official compensation inside the United States is a lot higher than it is in Asia or even Europe. Most administrators in the US will be seen moving from organization to organization looking for much more significant compensation. This demonstrates there is solid rivalry to hold the abilities of these seniors. The US pay bundles are in sharp differentiation to those in Asian nations, for example, China. Here seniors are relied upon to remain faithful to their first managers in this way placing them in quite a while where they need to fight with generally unassuming compensation (Lewin Couto, 2008). So as to completely comprehend the implications of these attestations, it is essential to take a gander at the real figures earned by specific officials in the United States. This is profoundly subject to the idea of the association and the business viable. In non benefit association, officials may get generally lower pay than those in revenue driven associations. The top official in Partners social insurance framework is $3,421,870 while the chief of the Museum of current craftsmanship gets a remuneration of $2, 710, 607. The leader of Princeton University gets $2,091,425 while the one in University of Southern California gets $1,158,296. These were all figures discharged toward the finish of 2008 and may have ascended to higher sums before the finish of 2010.Advertising We will compose a custom research project test on Compensation Packages Comparison explicitly for you for just $16.05 $11/page Learn More The figures drastically adjust when one investigations the bundles given to officials in revenue driven associations. In an overview distributed by the divider road diary, concerning official compensation for the main 200 enterprises in the United States, it was discovered that the greater part these organizations frequently pay their administrators in excess of ten million in remuneration. The Texas instrument CEO is qualified for a pay of 9.8 million dollars. IBM pays their CEO about 21.2 million while Exelon CEO gets roughly 12 million dollars in pay. It is these sorts of figures that delineate the unrivaled measures of cash earned by officials in the United States. Truth be told, the last nation is the first on the planet followed by officials in the UK, at that point administrators in Italy and New Zealand official remunerations. A nation, for example, China is broadly known for its re-appropriating capacities. Before, it was much of the time expected that most US occupations taken to this country were in the background employments; anyway this is not, at this point genuine today. Chinese firms are currently accountable for everything associated with formation of items including administrative capacities. Officials in this country are currently a power to deal with despite the fact that the significant contrast among them and US based administrators is that they win considerably less. In some huge organizations, for example, Shangai Sun Tech, an official will win 200, 000 dollars which is a long ways from the mi llions that US based CEOs make. Another organization, for example, Trina Solar Ltd pays its officials around 128, 039 dollars. In the United States, an official in a comparative position would interest for a pay of roughly $ 1.1 million dollars. It ought to be noticed that investment opportunities are very pertinent to Chinese administrators. Some of them may make a base pay of a generally modest quantity however may develop their riches using investment opportunities (Frydman, 2008). Non official or midlevel pay Within the United satisfies, pay bundles for the most part rely on the sort of industry viable. Normal workers situated in the innovation business might be qualified for worthwhile compensation packages.Advertising Searching for research project on business financial matters? How about we check whether we can support you! Get your first paper with 15% OFF Find out More For instance, a delegate in a business position may win anyplace between twenty thousand dollars to one hundred and fifty thousand dollars in compensation. Then again, an administrator in this very field might be qualified for fifty to 200,000 dollars in remuneration. Mid level specialists in US based organizations are regularly qualified for other least necessities too. Some may decide to incorporate extra highlights. For example, investment opportunities are getting extremely basic for individuals in this level. Moreover, clinical protection, occasion motivating forces and annuity plans are different things that representatives inside the United States must consider. In such manner, people might be acquiring a moderately low base compensation yet may profit hugely from the various advantages that go with their base pay (Ganesh, 2007). Exiles in mid level positions have a preferred position over their partners in the United States. This is a direct result of the high number of bundl es that will be offered as one moves to such a country. Since a US representative in another nation will be required to leave his family and start an actual existence in another nation, most outside organizations will place this as a primary concern. They will offer a compensation bundle that incorporate school charges for one’s kids in a universal school in order to make the exile as agreeable as is sensibly conceivable. Clinical inclusion is additionally an assurance in most exile positions since they know this is the standard in the US. A few firms do give drivers’ compensation while others offer organization vehicles or individual vehicles also. In the oil business, it is entirely expected to discover exiles being qualified for lodging remittances where the said people might be required to search for investment properties that fit the stipends conceded to them. These are on the whole issues that would not be cooked for inside the United States since it is constantl y expected that individual uses will be dealt with by the said people getting the bundles. These non compensation benefits really have the effect between deciding to work in a US based nation or an outer organization. It is normally questionable what remote organizations use to measure the compensation of an outer laborer. Be that as it may, the greater part of them will for the most part survey the pay scope of that equivalent individual in their nation of beginning. Normally, on the off chance that these are multinationals, at that point it is very simple to do as such as such a firm may as of now have an auxiliary firm in the US so it can undoubtedly analyze the pay rates. Nonetheless, organizations that went outside of the US won't just exchange figures from their US auxiliaries straightforwardly to their US workers in f

Kambili Change in Character

Writing Essay †â€Å"Kambili change in character† The epic â€Å"Purple Hibiscus† by Chimamanda Ngozi Adichie recounts to an account of how two Nigerain youngsters defied their very dad. For these kids to wind up defying their dad they should initially realize an adjustment in themselves, they should turn out to be increasingly developed, progressively capable and not all that subject to their dad. Kambili is one of those kids that goes through an extensive change in her character, she comes to maturity.In certainty this novel is a bildungsroman which is an anecdote about a character self-advancement, her change. Toward the start of the novel, Kambili is viewed as juvenile and youthful on account of the way that she is exceptionally perceptive however doesn't utter a word since she is a fairly timid young lady. She is additionally appeared as a credulous and honest, which causes us to feel for her more. Kambili is likewise fixated on her dad, she thinks he is in ev ery case right and therefore obeys him.She is just upbeat when she fulfills her dad, this is demonstrated when she rests cheerfully when she realizes that her dad was glad for her that she started things out in class. Kambili is considered as a â€Å"backyard snob† in light of the fact that she never converses with anybody, never had any companions. This isn't simply because Eugene is exacting with his calendars and needs Kambili to be continually concentrating yet additionally she is an exceptionally bashful young lady and can't communicate her feelings, in reality she scarcely ever snickers; â€Å"i didn't know wat my chuckling sounded like†.Kambili can be contrasted with Amaka, her cousin, who is the direct inverse of Kamibli. Amaka giggles, wears make-up, is a vivacious young lady, tunes in to music and essentially resembles another ordinary high school young lady. Anyway Amaka is one of those individuals who caused a change in Kambili on the grounds that these two individuals turned out to be close, in actuality they become like sisters: recount stories to one another and Amaka encourages her to cook. Amaka encourages Kambili to turn out to be progressively open and causes her make companions. Amaka is just one of the numerous individuals that realized a change in Kambili life.Nsukka all in all brigns change. It is when Kambili and Jaja visist Nsukka that they begin to change, become progressively full grown. This is on the grounds that they carry on with an alternate way of life, they are not obliged to Papa, they are permitted to be free and examination! â€Å"Nsukka air will be beneficial for me, for my recuperation† Father Amadi is someone else who changed Kambili. Father amadi is an empowering individual who makes Kambili change. This is demonstrated when Amadi figures out how to persuade Kambili to pursue him! Indeed she says â€Å"i had grinned, run, laughed†, 3 things she had never one. In view of the way that Kambili b egins to romanticize and go gaga for Amadi that she begins to admire Amadi and not to her dad any longer! Father Amadi can be considered as one of her solitary companions! Aunt Ifeoma likewise helped kambili become less dependant on father, this is indicated when she takes the calendars from Kambili and Jaja and without precedent for their life Kambili and Jaja are allowed to do what they like which makes them change. This change and development in Kambili is later indicated when she begins to resist papa.This is demonstrated when she takes the image of daddy Nnukwu and keeps it in her room and when she portrays Papa as a â€Å"tall stranger†! Anyway Kambili still stays faithful to her dad and obeys him still, she doesn't go to the degree and revolutionary absolutely against him, not at all like Jaja. This likewise shows she isn’t develop enough and consequently complies with her dad and Jaja to a degree. One can presume that because of Papa severity she had a confined life where she was unable to spend time with other people.She was likewise terrified of Papa since he used to mishandle her and therefore Kambili didn't have the foggiest idea how to communicate appropriately and was generally exceptionally quiet â€Å"bubbles in my throat†. Anyway when she went to Nsukka; Amaka, Aunty Ifeoma and Father Amadi brought change. Because of these individuals and because of the way that she was all the more free she figured out how to communicate, grin and giggle all the more regularly and act increasingly more like a characteristic young lady. This makes her begin to challenge Papa. Because of this development Kambili and dad figure out how to defy their fan father.

How to Convince Your Boss of the Value of Big Data for Your Company

How to Convince Your Boss of the Value of Big Data for Your Company Too often, managers invest anywhere from tens of thousands to tens (or even hundreds) of millions of dollars on the latest business buzzword. Many are ill-suited to the firm that adapts them, others were ill-conceived from inception; still, others are eclipsed by the next big thing. Investing in Big Data is an expensive proposition from both a hardware/software and a human capital perspective. And with many a manager having been burned by a bad investment in a management trend, you’ll pardon their skepticism when you breathlessly blurt out the benefits of Big Data, along with a purchase order for approval.Big Data is â€" well, big. It encompasses not only all digitizable data of reference to firms, but also the tools, techniques and technologies that are used to manage said data. This, for many managers, is abstract at best and overwhelming at worst.You may believe that Big Data is right and necessary for your know that this is right for your firm. But your manager doesn’t â€" no t yet. Perhaps he or she has evinced some curiosity about the subject and has given you an opening to convince him or her that this is more than filler for a business periodical.Or perhaps you’ve encountered a marketing problem you can’t quite address without certain data your firm does not collect currently. And solving this problem would be tremendously lucrative for your firm’s overall revenue â€" not to mention your career.Or perhaps you’ve learned that your closest competitor is spending in this area right now. And now, you fear that in three or five years down the road, while your managers are spending on Big Data under financial duress, you’ll need to be shopping your resume.Whatever the necessity for convincing your boss of the value of Big Data for your firm at this time, there are certain approaches that are more effective than others. © Shutterstock.com | phipatbigIn this article, we will cover 1) how to approach your supervisor as non-C-manager about the value of Big Data; 2) key focal points of your pitch; 3) questions you should be prepared to answer; 4) how C-suite managers can approach the CEO about the value of Big Data; and 5) how IT personnel can start the conversation about Big Data.HOW TO APPROACH SUPERVISOR ABOUT VALUE OF BIG DATABig Data is not just big; it is growing bigger every day â€" both the data itself, which grows with every sensor log and keystroke, and the tools to manage it, which grow with every new firm that embraces Big Data.Because Big Data is so broad and abstract, it is critical that you both tie the adoption of Big data to the firm’s existing operations, and that you present potential technologies in as concrete and specific a fashion as possible. It is also wise to start small â€" with your department, rather than to discuss pitching a firm-wide adoption immediately. Small deploym ents allow you to test technologies, work out pain points, develop processes and procedures, get buy-in from other staff, and minimize risk.Begin by reviewing your department’s business goals â€" especially those that generate revenue. This should include your manager’s specific tactical goals and responsibilities. Then identify those challenges encountered by your manager and your department that are grounded in incomplete information. For example, if your department is responsible for reducing overall production times in a plant plagued with frequent equipment malfunctions, you might need a system for forecasting failures, or better yet, for automatically scheduling preventative maintenance. Identify several goals and several challenges, as well as the insights needed to address them successfully.Next, identify several aspirational goals aligned with the firm’s vision and strategic plan. For a hypothetical retailer, whose vision is to be the market leader in the primary regi onal market they serve, such goals might include providing the best customer service, carrying the most extensive product mix, and/or having the fastest delivery service.As you begin to prepare your presentation, prepare to discuss how data science will address the specific goals and challenges you currently face. Then explain how data science will prove a source of competitive advantage for the firm. When discussing current challenges, start to research specific management technologies, but only cursorily, unless you have already spoken with, and have buy-in from influential IT (Information Technology) staff. This is crucial. If you are outside of IT and have limited technical experience, you will likely need to discuss with someone in IT what solutions are available on the market, and how they are compatible with your current system. It helps if you have this conversation after you have explained how a Big Data management system will 1) make their jobs easier; 2) not create undue additional work; 3) will not cost them jobs; 4) will be otherwise politically feasible.KEY FOCAL POINTS OF YOUR PRESENTATIONYour pitch or presentation should depict the need for an internal data science apparatus within this context. Connect data science to solutions. Discuss this by directly requesting the resources needed to address the core challenges, and then discuss how Big Data can transform business as usual. Depending on your department, you may focus on one or more of these factors more than others, but you should be prepared to discuss:Big Data as a source of competitive advantageIdeally, the insights from Big Data should drive firm-wide strategy. However, if you are not currently in the C-suite or lack influence over those in it, then frame the argument in terms of how your department’s use of Big Data could be a source of competitive advantage for the firm, and/or how its use could increase revenue.Big Data as a source of innovationBig Data can transform an RD departm ent into an innovation powerhouse. Paring data mining and statistical modeling tools with traditional market research techniques can yield powerful and actionable insights for the development of new products.Using Big Data to increasing marketing effectivenessData scientists can create mathematical models representing their target consumer to forecast their behavior. This can inform to whom firm’s should promote its products, where those products should be distributed, how they should be packaged, and other key marketing decisions.Optimizing decision-making using Big DataA major selling point of Big Data is one’s ability to use it to inform strategic decision-making. Predictive analytics â€" Big Data’s tools and techniques for forecasting, allow decision-makers to develop mathematical models that they can use to predict the probability of the success of a decision and its alternatives.Building stronger teams through people analyticsMany firms that have invested heavily in, and appropriately implemented, people analytics â€" the application of Big Data’s tools (particularly predictive analytics) to human resources, have seen decreased turnover, recruitment, and onboarding costs, and increased productivity, innovation, and revenue. QUESTIONS YOUR PRESENTATION SHOULD ANSWERWith some input from a member of IT, you should also begin to describe what your initial foray in Big Data should look like. Use comparables as a starting point when estimating the resources you need, but ultimately, your pitch should be based on the specific needs, working environment and budgetary constraints of your firm. The following is a list of questions, most of which (if not all), you should have answered before you make the formal pitch to your boss(es):What new data, data streams and data types will your firm now process?What are the new storage and processing needs, from an  IT perspective?What changes are there to the roles and responsibilities of IT, and other personnel?Ho w will your firm implement this Big Data solution technically?Do you have an existing system you can use to process data at scale?Will you need to deploy a Hadoop-based data processing system in-house?Should you look to a cloud-based vendor, such as Amazon Web Services for your Big Data needs?Will you look outside to a vendor like Mu Sigma, for your both your Big Data management and analytical needs?How does the proposed technical solution fit into the existing  IT environment?Are the proposed systems compatible with existing systems?If you need new systems, how will you phase out the old ones and deploy the new ones?What is the estimated cost of phasing out legacy systems? This should include both the physical hardware / software and the manpower associated with phasing out the legacy system(s), and training of personnel on the new systems.What provisions â€" both technical and procedural â€" will be implanted for the security and privacy of the new data?What new personnel (numbers , costs, and qualifications) will your firm need?Will needed personnel be project-based consultants initially, or full-time staff?Are their existing staff members who, with training, can be utilized in this initiative?What are training needs for end-users across the department?To whom will the new personnel report?What processes and procedures will be developed to utilize the data once it has been processed? What does the workflow look like?Fundamentally, your Big Data workflow will contain four key components: acquisition and storage, refinement, analysis and curation, and distribution. These components will look slightly different in every organization; show what they will look like in yours.What are the explicit goals of this initiative?You should discuss both the short-term goals that drive this pitch, as well as long-term goals involving the firm’s eventual holistic adoption of this approach.How will your firm measure the success or failure of this initiative?What is the proj ect’s budget?Forecast a budget that is accurate as possible, but discuss the possibility for cost overruns realistically.What is the projected ROI (return on investment)?Provide conservative estimates, with an emphasis on revenue-generation and productivity cost savings.What is the impact, if any, of this deployment on short-term departmental goals?What is the competition doing regarding Big Data?Your presentation should incorporate these questions, and summarize your answers to them without overwhelming. Play to your boss’ preferences, as a Big Data marketer would. What is important to him professionally? What motivates him? What kinds of presentations has he responded to in the past? Tailor your pitch to your boss, in terms of style, length, and format, using all available data.FOR C-SUITE MANAGERSIf you are in the C-suite, you have the opportunity to push for a firm-wide adoption of Big Data. When you do should depend on the firm’s capacity and financial constraints and nee ds. In addition to the above questions, consider:How does Big Data inform your firm’s short-term goals and long-term strategy?What benefits of Big Data add value to your firm’s brand and strategic vision?For example, if your firm promises to provide excellent customer service, then examine how Big Data can enhance customer service at every brand touchpoint.What are the benefits of implementing Big Data at this time?Examine your market performance and how new insights can drive revenue and profit margins.What are the risks of not implementing Big Data at this time?Envision scenarios where you lose market share to the competition using current strategies.Project the effect on your market(s)/industry if you increase market share through a Big Data-driven new product offering, service, or sales strategy, as a hedge against the competition.Does your firm have the internal capacity to manage Big Data?Does your firm have the financial resources for a Big Data deployment?How can data ma nagement become a long-term core competency?Ideally, you should launch a Big Data initiative as a pilot project in a single or in several departments, and then implement a rolling deployment to identify and remediate any issues. This is not only best practices, it allows you to pitch an abstract concept to the CEO as an initiative that should be tested, and that can, if successful be a vehicle of transformative change.  FOR IT PERSONNELIf you are pushing for the adoption of Big Data management tools and technologies and you are in IT, you may have seen an increase in the variety of ad hoc requests for information from other personnel in the firm, some perhaps even necessitating external vendors to develop customized solutions to derive said information at cost. Or you may have had to address an increase in the amount of maintenance performed on legacy systems as the volume and velocity of your data has increased with time.In these cases, productivity can be a very compelling argumen t for persuading your manager to implement a Big Data hardware/software solution. Make an informal audit of your firm’s various databases, and the information that is commonly requested from those databases. How many of those are automatic or require some manual manipulation before those reports can be distributed? Take a look at the quality of those reports, and how consistent the data is in those databases. Deploying Big Data technical solutions as a way to generate timely and accurate reports, reducing ad hoc requests, and automating data cleansing, may be enough to get your supervisor, and hopefully even your CIO onboard.Perhaps you’re a forward-thinking individual, and realize that while there are no problems with existing solutions now, as the volume, velocity, and variety of data increase over time, there will be a problem in the future. Moreover, you realize that there are opportunities available in the midst of all that data. In this case, it is helpful to identify infl uential high-performing actors in your firm who have either driven change or are responsible for critical functions. Examine their pain points, and how a Big Data solution might address those pain points. If it is feasible politically, approach that individual, and discuss their issue more in-depth, sharing the outlines of your proposed solution. If not, examine available data and design a proposal that not only addresses short- and long-term data issues in IT, but also one that can be adopted by at least one other department to drive revenue.

Economics Csec Sba - 2403 Words

AN INVESTIGATION INTO THE IMPACT OF THE MONOPOLY â€Å"THE JAMAICA PUBLIC SERVICE LTD† ON JAMAICA THROUGHOUT THE YEAR 2011 Centre #: 100016 Candidate #: 1000161860 Jessica Dewar Campion College Economics SBA An Investigation into the impact of the monopoly â€Å"Jamaica Public Service† on Jamaica throughout the year 2011. TABLE OF CONTENTS TITLE PAGE ACKNOWLEDGEMENT (i) AIMS AND OBJECTIVES (ii) METHODOLOGY EMPLOYED (iii) DATA COLLECTION AND ANALYSIS 1 CONCLUSION 7 RECOMMENDATIONS 7 BIBLIOGRAPHY 8 APPENDICES 9 DATA COLLECTION amp; ANALYSIS ACKNOWLEDGMENT This project would not be made possible without the help of certain individuals and I would like to express my†¦show more content†¦According to an article entitled â€Å"How does Jamaica source energy?† written by Patricia Bell and contributed to the website ‘eHow’ (Appendix 1), Jamaica is one of many nations that is largely dependent on energy produced by other nations and exports approximately seventy-five thousand barrel of oil per day. The Jamaica Public Service (JPS) is a company devoted to relaying imported energy to the island. JPS, founded in 1923, has been and still is the monopoly distributor of electric energy in Jamaica. In relation to ‘Legal battle to break JPS Monopoly begins’ an article written by Paul Henry for the Jamaica Observer on September 11, 2011 the firm was granted a license by the acting Minister of Mining and Energy Bobby Pickersgill in 2001. Relative to the article entitled â€Å"Jamaica Public Service Company Limited Standard Offer Contract for the Purchase of As-Available Intermittent Energy from Renewable Energy Facilities up to 100kW†, the main purpose of ‘the License’ is to â€Å"establish the framework for the planning and implementation of incremental additions of generation capacity to the national electric grid†, which is permitting JPS to provide the entire Jamaica with electric energy. In Appendix 4 earlier cited, a lawsuit conducted by displeased customers is currently in progress to seek specificShow MoreRelatedThe Production Option (Pob Sba Guideline)4598 Words   |  19 PagesESTABLISHING A BUSINESS PRINCIPLES OF BUSINESS SCHOOL BASED ASSESSEMENT INTRODUCTION Welcome to the Principles of Business School Based Assessment (SBA) This will be a very exciting and rewarding experience for you, if you take the time to put your all into this research project. This SBA component of the POB subject is Paper 3 and is 20% of your CSEC CXC grade. It is compulsory, so do not ignore the importance of working hard throughout the school terms. The Theme of the project is â€Å"EstablishingRead MoreEDPM CSEC15093 Words   |  61 PagesCARIBBEAN EXAMINATIONS COUNCIL Caribbean Secondary Education Certificate ® CSEC  ® ELECTRONIC DOCUMENT PREPARATION AND MANAGEMENT SYLLABUS Effective for examinations from May-June 2014 CXC 34/G/SYLL 12 Published by the Caribbean Examinations Council All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form, or by any means electronic, photocopying, recording or otherwise without prior permission of the author or publisher. Correspondence

How To Say Never in Spanish

Spanish has two common adverbs that mean never and they can almost always be used interchangeably, the words nunca and  jamà ¡s. Most Common Way to Say Never The most common way to say never is nunca. It comes from the Old Spanish word nunqua, which entered the language from the Latin word for never, numquam. Spanish Sentence English Translation Nunca olvidarà © Madrid. I'll never forget Madrid. Brittany y Pablo nunca fueron amigos. Brittany and Pablo were never friends. El presidente no ha hablado nunca a favor de imponer sanciones. The president never has spoken in favor of imposing sanctions. Nunca quiero que llegue ese dà ­a. I never want that day to come. Slightly More Emphatic Way to Say Never Less used, and perhaps a bit stronger than nunca, is the word  jamà ¡s, also meaning never.  Jamà ¡s could be substituted in place of the word  nunca.   Spanish Sentence English Translation Es el mejor libro jamà ¡s escrito. It's the best book never written. Jamà ¡s pienso en la muerte. I never think about death. Jamà ¡s imaginà © que llegarà ­a este dà ­a. I never imagined this day would come. Quiero dormirme y no despertarme jamà ¡s. I want to fall asleep and never wake up. When Never to Use Jamà ¡s One of the very few times you cannot substitute jamà ¡s for nunca is in the phrases mà ¡s que nunca and menos que nunca, which mean more than ever or less than ever. For example,  Mi hermano gasta mà ¡s que nunca, which means, My brother is spending more than ever. Double Negative Never Spanish is very comfortable with double negative sentence construction, unlike English, which shuns it. When nunca or jamà ¡s follows the verb that it modifies, use a double negative sentence construction. Spanish Sentence English Translation No he visto a nadie jamà ¡s tan malo. I have never seen anyone so bad. No discutas nunca con un imbà ©cil, te harà ¡ descender a su nivel. Never discuss anything with an idiot; he will bring you down to his level. Never Ever in Spanish Also, nunca and jamà ¡s can be used together to reinforce their meanings, or strengthen the feeling, much like never, never or never ever in English.   Spanish Sentence English Translation Nunca jamà ¡s vayamos a aceptar una dictadura militar. Never, ever are we going to accept a military dictatorship. Nunca jamà ¡s hablà © con nadie de esto. Never, no, never have I spoken with anybody about this. Colloquial Expressions That Mean Never There are several figurative expressions that mean never that do not use the words nunca or jamà ¡s.   Spanish Phrase English Translation  ¿en serio?;  ¡no puede ser! Never! or You never did! no lleguà © a ir I never went no contaba con volverlo a ver I never expected to see him again no importa; no te preocupes Nevermind ni uno siquiera Never a one  ¡no me digas!;  ¡no me lo puedo creer! Well, I never! no dijo ni una sola palabra Never a word [did he say]

Analyze Individual And Societal Influences Free Essays

Analyze individual and societal influences that lead to deviance from dominant group norms. People who become part of a group or are members of that group share similar characteristics of the same nature. â€Å"When there is proof of the uniqueness of a team, such person is believed to have an effect of black sheep, as he refused guidelines of the group and left the group. We will write a custom essay sample on Analyze Individual And Societal Influences or any similar topic only for you Order Now Individuals who are member of the group experience have more trouble with party members rather than out-group members.† (Fiske, 2010) Differences happen when an individual of a group understands and sees the implications of having a reward for his or her behavior. Difference happens when individuals understand and see the cost implications to reward their behavior. This behavior, deviance, is considered distracting and bad influence. It is considered negative when associated with criminals and addicts. People who deviate, are able to develop a sense of self-identity and truly are aware of the decision they are making. â€Å"Anomaly occurs because people develop an identity sense or self-understanding, which becomes their personal life standard,† however many of these people from the group become â€Å"anomaly learned contra conventional ways or objectives and attitudes of support in their early socialization. â€Å" An individual is prepared for deviance with this type of learning and social behavior that prepares for elimination of conservative norms and legitimacy from the group. The process of deviance happens with normal learning processes and with different theories of association, attitude learning, motivation values and knowledge to a degree that all of these becomes part of his identity and makes him or her strong enough for commitment. The learning process and the socialization help the individual change a very straight forward experience eliminating all conservative standards to neutral place, eliminating the guilt, underlying important personal characteristics. Also, deviation of a group is possible for having individuals who have inspirational behavior but no chance of becoming a leader in the group. There are standards that are required as key element to eliminate tendency of the group going for deviance. The most important factor of preventing deviance within the group is communication of feelings. â€Å"If members of a group are participants who are active, who know they have a potential in the group, who are well known of their skills or position in the group, which is less likely to deviate from the group. How to cite Analyze Individual And Societal Influences, Papers

Romantic Beethoven Essay Example For Students

Romantic Beethoven Essay The rise of Ludwig van Beethoven into the rank of historys greatest composers was paralleled by and in some ways a consequence of his own personal tragedy and despair Internetpg. 1. Beethovens family was of the Flemish origin. His mother, Maria Magdalena, died after a long illness when Beethoven was only 17. He was not the only child in this family though. He had 2 brothers and 1 sister, both to which were disorganized and unruly. His family was always in constant need of funds. The World1963 Beethoven showed his extraordinary musical talent at an early age. His father hoped he could induce his childs development and make him more like Mozart, and possibly bring in some money for the family which was desperately in need. The World-1963 As a child, Beethoven never was too interested in music even though he had the talents. Both his father and grandfather were experienced musicians and wanted him to be one also. At the age of four, Beethovens father began to teach him the violin and piano, but wasnt successful in doing so because of his addiction to alcohol. His training was soon taken over by his fathers friend, Pfeiffer, but also, because of alcoholism, his lessons were just as irregular as before. Later, his grandfathers friend taught him until he resigned in 1781 and Beethovens tuition was taken over by Van der Eedens successor, Christian Neefe. This man was not only a good teacher, but also a friend. The World-1963; Sally Patton-pg. 73 Beethovens first composition was published in 1783. Then, in 1784 he attained his first independent position of a court organist and violinist, and in 1787 he was sent to Vienna to study. Here, he had the opportunity to play for Mozart who liked the work of Beethoven and told his friends Watch that young man. Sally Patton-pg. 73. Beethoven studied with a man by the name of Joseph Haydn, but it didnt work for very long because they couldnt get along. He began to study with other teachers and soon became very popular in Vienna. Some were pleased with his performances, but others were embarrassed by his arrogance and bad manners. Sally Patton-pg. 73-74 In the late 1790s, Beethoven discovered an increasing buzzing and humming in his ears and it sent him into panic, searching for a cure. In 1802, he wrote a letter to his brother describing his anguish. He asked his brother to read the letter at the funeral. His suffering had a brief respite when he soon fell in love with a young countess, and dedicated a song to her called Moonlight Sonata. Even after this, she did not marry Beethoven. Sally Patton-pg. 75 By October 1802, he had written the Heiligenstadt Testament confessing his deafness, and suicidal considerations. Internet-pg. 5 By about 1800, Beethoven was mastering the Viennese High-Classic style. Although Mozart had first perfected the style, Beethoven did extend it to some degree. Having displayed a wide range of his piano writing, he was also beginning to forge a new voice for the violin. Internet-pg. 8 Beethovens deafness landed him into a major cycle of depression. In his Testament, he reveals his malaise that was sending him to the edge of despair. He speaks of suicide in the same breath as a reluctance to die. Having searched vainly for a cure, he seems to have lost all hope. For example, it was written-As the leaves of Autumn fall and are withered-so likewise has my hope been blighted-I leave here-almost as I came-even the high courage-which often inspired me in the beautiful days of summer-has disappeared. Internet-pg. 9 There is somewhat of a parallel between Beethovens personal and professional life. He is at a dead end on both cases and there seems to be no more than he can do with the High-Classic style. Internet-pg. 13 .ue198941b16706d177acb1b0b5ee766e3 , .ue198941b16706d177acb1b0b5ee766e3 .postImageUrl , .ue198941b16706d177acb1b0b5ee766e3 .centered-text-area { min-height: 80px; position: relative; } .ue198941b16706d177acb1b0b5ee766e3 , .ue198941b16706d177acb1b0b5ee766e3:hover , .ue198941b16706d177acb1b0b5ee766e3:visited , .ue198941b16706d177acb1b0b5ee766e3:active { border:0!important; } .ue198941b16706d177acb1b0b5ee766e3 .clearfix:after { content: ""; display: table; clear: both; } .ue198941b16706d177acb1b0b5ee766e3 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ue198941b16706d177acb1b0b5ee766e3:active , .ue198941b16706d177acb1b0b5ee766e3:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ue198941b16706d177acb1b0b5ee766e3 .centered-text-area { width: 100%; position: relative ; } .ue198941b16706d177acb1b0b5ee766e3 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ue198941b16706d177acb1b0b5ee766e3 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ue198941b16706d177acb1b0b5ee766e3 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ue198941b16706d177acb1b0b5ee766e3:hover .ctaButton { background-color: #34495E!important; } .ue198941b16706d177acb1b0b5ee766e3 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ue198941b16706d177acb1b0b5ee766e3 .ue198941b16706d177acb1b0b5ee766e3-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ue198941b16706d177acb1b0b5ee766e3:after { content: ""; display: block; clear: both; } READ: New Business Venture: Music Academy EssayIt seems undeniable that the Heilinginstadt Testament in which Beethoven came to terms with and put to rest the incurable tragedy of his deafness, also set forth a determination to prove his skills before death overcome him. Internet-pg. 13 Beethovens career seemed to have come to an end in 1802. Despite the looming impossibility of recovery, his ambition to fully realize his musical talent set him to establish a new milestone in musical history-the creation of the heroic style. When you think about it, you can see how the heroism of Beethovens music reflected his own struggles with fate and his own triumphs. Internet-pg. 13

The Hot Zone Essay Summary Example For Students

The Hot Zone Essay Summary Setting:The setting g takes place in two major places. Reston Maryland which is a suburb of Washington DC. and the second major area is in Kenya Africa. The story takes place in the 1980s. Main Characters:Since this story is a true story there is no one character that is a main character. The author does not create the story around any one main character so Ill just list every character I can remember from the book. 1. Charles Monet: He was the first host to the deadly ebola virus breakout in Africa. He was 56 years old and was kind of a loner according to the authors interviews with people. 2. Dr. Mosoke: He was Charles Monets doctor when Charles crashed and bled out which means when the host suddenly starts bleeding infectious blood out of every orifice in the body. We will write a custom essay on The Hot Zone Summary specifically for you for only $16.38 $13.9/page Order now 3. Nancy Jaax: She was a veterinary pathologist at a military fort in Maryland.. 4. Jerry Jaax: He was a veterinarian and husband to Nancy Jaax. 5. Peter Jahrling: He was a disease expert at Fort Detrick6. Gene Johnson: He was in charge of the Reston operation. He also was the discoverer of Ebola Sudan. 7. Nun: The Nuns name was unknown but she had the very first recorded case of Ebola Zaire which is the most dangerous of the three strains. Summary:This is a true story. On New Years Day 1980 a man named Charles Monet went on a trip with a girl friend of his up to Mnt. Elgon in West Kenya. They spent the night there and went to a large cave there called Kitcum cave. After his trip to Kitcum cave he went home and three days later had a huge headache that wouldnt go away. That is the first symptom of this deadly disease. A few days later he went to the doctors and they told him he should go to a bigger hospital in Nairobi. Charles caught a flight to Nairobi an the ninth day after his visit to kitcum cave. All through the flight to Nairobi he was throwing up blood mixed with a black liquid. When he got to the hospital he sat down and waited to be served. Then his spine went limp and nerveless and he lost all sense of balance. he started going into shock. He then started throwing up an incredible amount of blood from his stomach and spilt it on to the floor. The people who were there said the only sound was the choking in hi s throat from his constant vomiting while he is unconscious. Then came the sound of bed sheets being torn in half which is the sound of his bowels opening up and venting blood from the anus. The blood is mixed with intestinal lining. His gut is sloughed. The linings of his intestines come off and were being expelled from his body along with huge amounts of blood. This dying process which happens to nine out of ten people who come in contact with the deadly disease is called crashing and bleeding. Samples of his blood were flown to all the major disease labs in the world. The disease was a Marburg Strain. In Sudan the same types of deaths were wiping out whole tribes. So Gene Johnson flew over there and worked with sick members of the tribes to try and find a cure. This strain of Marburg was called Ebola Sudan for were it was found. Later in Zaire there was an out post of missionaries who would give vaccine shots and penicillin to local tribes. One of the nuns there became sick with a similar disease. She died and her blood was sent to disease labs all over the world. The strain was called Ebola Zaire since it was discovered in Zaire. .ufe131f620ce8260f16f1ccd23e5671c1 , .ufe131f620ce8260f16f1ccd23e5671c1 .postImageUrl , .ufe131f620ce8260f16f1ccd23e5671c1 .centered-text-area { min-height: 80px; position: relative; } .ufe131f620ce8260f16f1ccd23e5671c1 , .ufe131f620ce8260f16f1ccd23e5671c1:hover , .ufe131f620ce8260f16f1ccd23e5671c1:visited , .ufe131f620ce8260f16f1ccd23e5671c1:active { border:0!important; } .ufe131f620ce8260f16f1ccd23e5671c1 .clearfix:after { content: ""; display: table; clear: both; } .ufe131f620ce8260f16f1ccd23e5671c1 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ufe131f620ce8260f16f1ccd23e5671c1:active , .ufe131f620ce8260f16f1ccd23e5671c1:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ufe131f620ce8260f16f1ccd23e5671c1 .centered-text-area { width: 100%; position: relative ; } .ufe131f620ce8260f16f1ccd23e5671c1 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ufe131f620ce8260f16f1ccd23e5671c1 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ufe131f620ce8260f16f1ccd23e5671c1 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ufe131f620ce8260f16f1ccd23e5671c1:hover .ctaButton { background-color: #34495E!important; } .ufe131f620ce8260f16f1ccd23e5671c1 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ufe131f620ce8260f16f1ccd23e5671c1 .ufe131f620ce8260f16f1ccd23e5671c1-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ufe131f620ce8260f16f1ccd23e5671c1:after { content: ""; display: block; clear: both; } READ: A Career In The Culinary Arts EssayIn Reston Maryland there was a monkey house that would ship monkeys all over the US. to labs for medical experiments. Suddenly all the monkeys started dying in one room. Tom Jahrling from fort Detrick came down and took a look at the monkeys and took some samples. He took back and he and Tom Geisbert looked at it and thought it was just a small monkey virus and try smelled it which is a way to tell what something was. They couldnt tell what it was so they looked at it under a electron microscope and it looked allot like Marburg. They were scared because they had smelled the container of the marburg. They didnt tell anyone that they had be en exposed. The Military and the C.D.C. (Center for Disease Control) sealed off the whole building and Nancy Jaax and Jerry Jaax led squads of people inside the building wearing space suits. Two people while working inside the building were cut and their space suits were torn which means they were exposed to the virus. They found out that the virus they were working with was a close relative to Ebola Zaire. They killed all the monkeys in the building and locks their corpses up because they were predicting that if the virus got out it would total the human population. It would be like another Black Plague, but the Black Plague only killed 50% of those infected while this killed 90%. They put a special chemical in the building and let it sit four three days. After the tree days nothing was alive in the entire building not even a tiny microscopic virus could live. But four people had been exposed to the virus and surprisingly they all lived they later realized that the virus must have mutated so it would not harm humans but if it mutated again and could effect humans it would be devastating. This new virus was called Ebola Reston. Opinion:I thought the book was really scary. It was scary to see that there are diseases that could completely wipe us out and that we got really lucky at Reston. I thought the book was also very educating. From a scale of one to ten I give it a ten because the author uses great detail. for instance when the author tells the effects of the disease.

Politique essays

Politique essays In the 16th and 17th centuries, European nations had a very difficult job to keep their monarchies in power for an extended amount of time. In order to centralize the nation, they needed to adopt a politique doctrine that would help strengthen the kingdom. In order to have a politique doctrine, the focus needed to be on the country, not just religion. The leader of the nation, no matter what religion required politique regulations in order to remain in power. The politique doctrine had an effect on social, political, and economic aspects of the nation. Politique doctrine affected the social standings of people. Henry Navarre issued the Edict of Nantes which allowed Calvinists to worship and build walls around their cities. This is important because before Navarre came into power, France was struggling under Catholic rule. Once Navarre issued the Edict of Nantes, Calvinists no longer needed to revolt and question the Catholic rule. They were free to worship what they believed. This built nationalism and strengthened the monarchy because the French government no longer had to concentrate on wars within their own country. They could take the money saved and improve the welfare of the people. Henry VIII is an example of how politique doctrine can strengthen the political side of a monarchy. Henry came to the throne as a strong leader and was awarded the title defender of the faith because of his verbal attacks on Martin Luther. But, he soon turns away from that title and begins to try and control the church and keep it from making laws. By selling all the monasteries land, he built up money for the government. This shows he can separate himself from the powerful influence the Church had over his ruling power. In 1530, Henry VIII forces all of the nobles to swear allegiance to him. This puts a stop to them revolting against his authority. Even though he does this, his friend, Thomas Moore, a noble, ...

Information Technology - Analyze the impact of the digital economy on Essay

Information Technology - Analyze the impact of the digital economy on the company IKEA - Essay Example At the showroom, customers were able to see and handle the furnishings before purchasing them and the company was able to present its products with function, quality and low price.(www.ikea.com). In response of competitor induces boycott of IKEA showrooms by customers, the Company began to design its own furniture, producing the unique flat products, which the customer was able to assemble at home. Such furniture also occupied less storage space and there was less scope for damages occurring during transportation of the products. The IKEA stores were based on the self service model , and customers were able to walk around the IKEA showrooms, inspect furniture and then select the pieces they liked, which were provided to then in flat designs for easy transportation with less damage.(Jeffreys 1992). The Company soon expanded into other countries and its global sales now totals over $17.7 billion annually. The success of IKEA has been largely due to its policy of offering quality products with low prices. The Company accomplishes this by maintaining a network of global suppliers who bid competitively for projects and the Company is thus able to manufacture and supply the products to IKEA at the lowest prices.(Solomon, 1991). It is constantly on the lookout for ways and means by which it can reduce its costs in order to continue to supply low cost yet quality products to its customers. As a part of this strategy to reduce costs, the company was examining ways and means to consolidate its supplier base such that the focus was on those suppliers located in low cost countries. However, longer lead times, higher demands on the planning process and an inability to quickly adapt to change were some of the drawbacks which IKEA sought to address through IT solutions. The Company has incorporated software developed by JDA – Demand and Fulfillment Solutions, with the Demand Management solution able to support all the 12,000 items in

Vietnam's Market Potential Case Study Example | Topics and Well Written Essays - 1000 words

Vietnam's Market Potential - Case Study Example As Vuong, Q.H. (2003) states, Vietnam provides a very potential market for Pepsi products. There is great amount of interest in these products and raw materials are locally available from agricultural commodities that are produced in large quantities. In every meeting, the first question is if they should go to Vietnam. Many global companies have preceded Americans in venturing in Vietnam. Daewoo by South Korea was the only large investor but other companies that have heavily invested in Vietnam are Sony Honda, Toshiba, and British Petroleum bad Peugeot. The first US Company to market legally in Vietnam was Carrier, which windows air conditioners which appeared in Ho Chi Minh City and Hanoi stores. Pepsi and coca cola companies were also first to venture in Vietnam. Vietnamese Market Potentials and Challenges Experts believe that the market of Vietnam has great long term potentials. However, compared to Thailand, it is less economically developed, and it might take it a minimum of two decades to reach the economic level of Thailand today. However, the location of the country at the center of Asia, together with enough low wage work-force powerfully attracts foreign investors into the country like a magnet. Presence of neighboring countries like Thailand and Malaysia which are fast developing has made Vietnam lag behind. Politically, the Vietnam War isolated it from industrial west as well as United States. Recently, the country has tried to solve many problems with Chinese government and currently, china is an important economic ally of Vietnam. Vietnamese population is so poor that they only earn $200 per capita (International Monetary Fund, 2010). This may still offer sufficient market for Pepsi products like tomato and chili sauces. Infrastructure is also under developed where only 10% of roads are paved and electricity is also very unreliable (Anonymous). However, manufacture of Pepsi may not be affected because raw materials are readily available within the locality and labor force is sufficient and cheap. For every 100 people, there is rarely a telephone available and the system of banking is underdeveloped too. However, Vietnamese communist party is currently struggling to adapt market economy principle and bureaucracy. With layers built up in decades of the rules of communist, which slow change pace. State committee for investment and cooperation is the key agency and because every agency wants to make the final decision, then the investment climate must be improved, if Pepsi and other companies are to thrive well in this country. How Western Countries can Help Improve the Political Climate in Vietnam Western countries can sign business contracts with Vietnam in order to improve the market conditions in Vietnam, besides ensuring a ready market for the produc ts. Western countries should also stop interfering with foreign affairs of Vietnam, so as to prevent political wars that are frequently witnessed in Vietnam. Diplomatic relations with Vietnam, for example the one reestablished by president Clinton on 11th July, 1995, should be encouraged among western countries because they boost business in Vietnam (Anonymous). Lack of diplomatic relations in Vietnam makes Vietnamese exports difficult to enter western countries markets like US because their tariffs are prohibitive. However, despite the initiatives of Washington, Vietnam does still qualify to the status of favored nation. Bilateral trade agreements can also help open up foreign investment trade in Vietnam besides giving exporters of Vietnam western markets accessibility and this may also largely benefit Pepsi. For example, the US and Vietnam bilateral trade agreement in July 2000 allowed Vietnamese exporters to easily access US markets, thus widening their market and hence

Components Of A Computer System Cpu Information Technology Essay

Components Of A Computer System Cpu Information Technology Essay The central processing unit is the serving of a computer system that carries out the instructions of a computer program. It is main part carrying out the computers roles. The central processing unit transfers out each instruction of the program in order, to perform the basic arithmetical, logical, and input/output operations of the system. The CPU has many different purposes which can be moving data from one location to another, building decisions and jumping to a new set of orders based on those decisions. The CPUs speed is a measure of MHz (megahertz) or more recently GHz (gigahertz). A chip with a megahertz rating of 900 MHz would be able to complete 900Million cycles every second. The types of CPU: AMD (Advanced Micro Devices) Intel Celeron RAM (Random Access Memory): RAM is a memory facility which provides space for your computer to read and write data to be accessed by the CPU (central processing unit). When people mention to a computers memory, they usually mean its RAM. The programs and data that we use are stored in the RAM temporarily so that the processor can access them fast. RAM is used to load and run programs or applications on a computers are operating system. Extra RAM means more applications and programs can be run simultaneously. The speed is measured in MHz, (or megahertz). The capacity of RAM is measured in bits, bytes, kilobytes, megabytes, gigabytes, terabytes and the typical capacity of RAM in a PC is 512MB to 8GB. There are other types of RAM which are; SDRAM (synchronous dram) DDR(double data ratter) Rambus Dram (RDRMM) ROM (Read Only Memory): Is a class of storage media used in computers and other electronic devices. Data stored in ROM cannot be modified, or can be modified only slowly or with difficulty, so it is mainly used to distribute firmware. The BIOS software is built into the PC, and is the first code run by a PC when powered on (boot firmware). The primary function of the BIOS is to load and start an operating system. BIOS software is stored on a non-volatile ROM chip built into the system on the mother board. The first job for the BIOS is to initialize and identify system devices such as the video display card, keyboard and mouse, hard disk, CD/DVD drive and other hardware. These are the types of ROM: Mask-Programmed ROM (MROM) Programmable ROM (PROM) Erasable-Programmable ROM (EPROM) Electrically Erasable PROM (EEPROM) Input devices: Input devices are any piece of computer hardware equipment used to provide data and give in information to the computer. They allow us to enter the information and data into the computer.E.g. Mouse: Is an input device which inputs information by clicking the mouse and being able to move the arrow in the monitor by using the mouse. Mouse can display mainframe data records that contain a leading 4 byte record length counter. With proper options, mouse can add carriage returns to fixed length records. Types of mouse: laser mouse mechanical mouse cordless mouse KEYBORAD: The set of typewriter like keys that enables you to enter data into a computer. Computer keyboards are similar to electric-typewriter keyboards but contain additional keys. It control the computer and purposes includes a plurality of sets of two or more keys arranged for receiving the tips of the finger of a hand of an operator, the keys of each set have such a small superficial touch area and are clustered together. So as to be substantially comprehended and selectively operated by a single finger tip of an operator. There different types of keyboards: Ergonomic Keyboards Wireless keyboards Illuminated keyboards Output Devices: Output Devices are used to communicate the outcomes of data processing carried out by information to the computer to the outside world. Which we get information out of the computer. E.g. Printers will print anything that in on that is on the monitor onto paper. This can be pictures, words and numbers. Monitor Monitor is a device that displays images or symbols generated by computers, an output device that is a part of your computer display system. They Serve as the visual display to help you navigate your computer. Also to display text and graphics, produced by a computer. The resolution is the measurement of the number of pixels that a computer displays, also called a computer monitor, can show at one time. Monitors that display more pixels offer a sharper, brighter image. Monitors are measured in inches, diagonally from top left to bottom right. Types of monitors: CRT (Cathode Ray Tube) Monitor LCD (Liquid Crystal Display) Monitor Printers: Printer is a peripheral which produces a text and/or graphics) of documents stored in electronic form, usually on physical print media such as paper or transparencies. It lets you to get a hard copy of a document, or picture. DPI (dots per inch) most printers print 600 dpi printers print 600 tiny little dots across one inch and 600 dots vertically for one inch. The higher the resolution of your printer or image setter, the greater detail you can print and the better appearance of your output. The speed of printers is measured in print-per-minute (PPM) for example, laser printer ratings range from 6 to 15 ppm, inkjets are rated 4 ppm and up for black text, and photo-quality inkjets range from 0.3 to 12 ppm, depending on the job. Types of printers: Laser printers Ink-jet printers Dot matrix printers Disk Storage devices (Backing store) Disk Drives are used to record information from the computer onto a floppy disk or CD. Hard Disk Drive: Hard disk drive (HDD) main storage used to permanently store all including the operating system, data, files and programs on the computer. Most hard drives are permanently stored in an internal drive bay at the front of the computer. Capacity per HDD increasing from 3.75 megabytes to greater than 1 terabyte. The typical capacity of hard disk in a PC is uses a 400 to 500 GB drive. Types of Hard Disk: Desktop Hard Disk Types: 3.5, IDE and Sata Interfaces Laptop Hard Disk Types:2.5, 1.8, IDE, Sata, SCSI Server Hard Disk types:3.5 Sata, SCSI Optical Disk Storage CD/DVD/Blu-Ray CD Disk: A Compact Disc (CD) is an optical disc used to store digital data. It was originally developed to store sound recordings exclusively, but later it also allowed the preservation of other types of data.It is used to store data, video or music. So that makes it a storage device. A standard CD has a capacity of about 74 minutes of standard CD audio music. There are extended CDs that can actually exceed this limit and pack more than 80 minutes on a disk. CDs are capable of storing up to 700 mb. The types of CDs are: CD-ROM is a pre-pressed compact disc that contains data accessible to, but not writable by, a computer for data storage and music playback. CD-R a CD-R (Compact Disc-Recordable) is a variation of the Compact Disc invented by Philips and Sony. CD-R is a Write Once Read Many (WORM) optical medium, though the whole disk does not have to be entirely written in the same session. CD-Rewritable disk, a type of CD disk that enables you to write onto it in multiple sessions. One of the problems with CD-R disks is that you can only write to them once. DVD Disk: DVD (Digital Video Disc) is an optical disc storage media format, which are of the same dimensions as compact discs (CDs), but are capable of storing almost seven times as much data. The storage capacity of a DVD is approximately 4.7 GB (gigabytes). A dual layer doubles the storage but requires a dual-layer DVD player/recorder to use the dual-layer media. The types of DVDS: DVD-R DVD-RW DVD-ROM Blu-Ray Disk: Blu-ray Disc is an optical disc storage medium designed to supersede the DVD format. The format defines as its standard physical media a 12Â  cm (same as DVDs and CDs), 25 GB per-layer optical disc, with dual layer discs (50 GB) the norm for feature-length video discs and additional layers possible later. The capacity of Blu-ray disk is 25Â  GB (single-layer) 50Â  GB (dual-layer). USB Memory Stick USB flash drives are computer devices that inputs information that is saved on the USB and inputs it in to the computer when you insert the USB. Also typically removable and rewritable, and physically much smaller than a floppy disk. USB drives range in capacity from megabytes up to 256GB and offer much more storage than writable CDs and DVDs. Operating system Is software, containing of programs and data, which runs on computers and manages the computer hardware and runs common services for active carrying out of various application software. Operating systems are responsible for everything from the control and allocation of memory to recognizing input from external devices and transmitting output to computer displays. They also manage files on computer hard drives and control peripherals, like printers and scanners. An operating system also has a vital role to play in security. Its job includes preventing unauthorized users from accessing the computer system. Examples of operating systems: Windows Vista Windows 7 Task 2: Types of computers: Desktop PC (personal computer) Is a personal computer any common-purpose computer whose size, capabilities, and original sales price make it useful for individuals and which is planned to be operated directly by an end user with no principal computer operator 3 common applications of desktop PC: Access the internet Most time used in offices e.g. Microsoft office used to alto of things: like writing letters, posters etc. Starting your own home business, e.g. selling items through online auction websites. Laptop A laptop computer or simply laptop, is called a notebook, is a small personal computer designed for portability. Usually all of the interface hardware needed to operate the laptop, such as USB ports, graphics card, sound channel, etc., is built in to a single unit. Laptops hold high capacity batteries that can power the device for general periods of time, attractive portability The main purpose of a laptop computer is to be portable. 3 common applications of Laptop: Can be used away from an outlet using a rechargeable battery. Connect to any network, including wireless network Answer email on the train, plane, or passenger seat of a car Palmtop A computer small enough to hold in one hand and operate with the other. Also called a hand top, these ultra-small computers may have particular keyboards or keypads for data entry applications. 3 common applications: Send an email Create text message Access internet Network Server A network server is a computer planned to process requests and carry data to other computers over a local network or the Internet by using the same network. 3 common applications: Web server a static content to a Web browser by loading a file from a disk and serving it across the network to a users Web browser. Chat Server enables a large number of users to exchange information in an environment similar to Internet newsgroups that offer real-time discussion capabilities. Fax Servers a is an ideal solution for organizations looking to reduce incoming and outgoing telephone resources but that need to fax actual documents. Supercomputer A supercomputer is a computer which performs an amount of speed which is far above of other computers. Known constantly changing the world of computing. Supercomputers are used for highly calculation-intensive tasks such as problems involving important physics, weather forecasting, climate research, molecular modelling .A particular class of problems, known as Grand Challenge problems, are problems whose full solution requires semi-infinite computing resources. Task 3 Diagram flows around a computer system: Backing store (Disk storage devices) CPU Central Processing Unit Main memory (RAM) Output devices Input devices When clicking on the mouse or typing on the keyboard its sends information to the CPU. Once the information is recognise on to the CPU, The CPU sends informations on to the output device and will appear either on the printer or monitor When the PC is turned on the RAM sends information to the CPU and sends information to the backing store When you save work on to the PC the backing store saves it sends the information to the CPU then to the main memory and is saved there

grendel vs. frankenstein Essay -- essays research papers

Grendel and Frankenstein are two monsters whose society ignores their existence and find them to be burdensome to their society based on the mere fact that they are not like the rest of their surrounding man-kind. Grendel and Frankenstein both strive to accept their place in the views of their surrounding peoples. Although their sporadic happiness comes from them engaging in fights and killing members of their societies, they learn to accept their place within the societies by coping with their ability to stay loyal to themselves and to fight back with self-devotion and not wanting to give up on themselves.   Ã‚  Ã‚  Ã‚  Ã‚  Grendel, surprisingly, adapts quite well to his society despite its detestation of his existence. Grendel live is a rattlesnake-guarded cave, which allows himself to detach from his society, giving him the necessary space to cope with the troublesome thoughts among his people about Grendel. Unlike Frankenstein, Grendel tries to associate with the members of his civilization but is rejected every time he tries to do so. Every night Grendel goes to Herot to listen to the Sharper’s stories because the history interests him. He is quite intrigued and appreciative of the tales he hears, but when he comes in contact with those from Herot, they do not reciprocate the appreciation of his presence in Herot. The ones he admires so much taunt and torture him to the point they try to kill him for â€Å"intruding.† As retaliation, Grendel fights back and raids Herot every night.   Ã‚  Ã‚  Ã‚  Ã‚  On the flipside, Frankenstein shows no interest in interacting with his society. He feels as though his society already has pre-conceived notions about his existence, and that if he even tried to win their affection, he would fail in doing so. He knows that the members of his surrounding civilization detest those different from themselves. Eventually their ways of demoralizing Frankenstein’s feelings lead Frankenstein to escape from their antagonizing. Frankenstein ventures to the North Pole, one of the coldest and most deserted, barren, and empty places known to man-kind. He stays isolated at the North Pole until he realizes Dr. Frankenstein has been following him, hoping to push him off the edge of world, never to be seen or heard from again. Frankenstein, once again flees, trying to escape his father, whom later dies. Frankenstein, alt... ...d doing for others are always good deeds. And to be honest, he is used to being on the run, so it is no different for him whether or not a miracle happens and someone takes him in for saving their lives or if he continues to live how he has been, always on the go. Frankenstein is an independent person and learns to accept his place in the world as that.   Ã‚  Ã‚  Ã‚  Ã‚  Both these characters exude such power and strength through their personalities. The way they handle situations and the way they don’t give up on themselves is something that is truly honorable. Grendel and Frankenstein, both very different from each other, are both very similar in regards to their heroism. These two characters are essentially alone in their societies and have nobody to turn to for help. They base everything around their beliefs and what they feel is the good and bad thing to do, whether society rejects their beliefs or not. Their loyalty to themselves illustrates their heroism of honesty, loyalty, courage and bravery and their never ending power to continue to fight alone for themselves against a world who wishes to overlook their existence and contributions to diversify the society.

Chapter 18 Solutions

EXERCISE 18-1 (10-15 minutes) Add or deduct from accounting income (a)2deduct (b)1add (c)3add (d)1add (e)2deduct (f)2deduct (g)1add (h3deduct (i)3deduct (j)1add (k)1add (l)1add EXERCISE 18-3 (15-20 minutes) (a) Accounting income$105,000 Permanent differences: Non-deductible fines 11,000 116,000 Timing differences: Excess of CCA over amortization (16,000) Excess rent collected over rent earned? 24,000 Taxable income$124,000 Current income taxes – 30% $37,200 (b) Deductible Balance(Taxable)Future TaxCurrent SheetTemporaryTax AssetLong- AccountDifferencesXRate(Liability)TermPP & E($16,000)*30%($4,800) LT Unearned Rent revenue 24,00030% 7,200C Future income tax asset, Dec. 31, 20092,400 Future income tax asset before adjustment 0 Incr. in future income tax asset and future income tax benefit for 2009$2,400 *Carrying amount and tax basis are not given in the exercise, only the net difference (c)Current Income Tax Expense37,200 Income Tax Payable37,200 Future Income Tax Asset? 7,200 * Future Income Tax Benefit2,400 Future Income Tax Liability? 4,800* *or a net debit to Future Income Tax Asset of $2,400 Because of a flat tax rate, these totals can be reconciled: $24,000 – $16,000) X 30% = $7,200 + ($4,800). EXERCISE 18-3 (Continued) (d)Income before income taxes$105,000 Income tax expense Current$37,200 Future benefit? (2,400)? 34,800 Net income$70,200 (e) Divided by Accounting @ 30% Income Accounting income $ 105,000 31,500 30. 0% Non-deductible fines 11,000 3,300 3. 1% 34,800 33. 1% Effective tax rate ($34,800/$105,000)33. 1% (f)Current assets Future income tax asset$7,200 Non-Current liabilities Future Income Tax Liability4,800 EXERCISE 18-9 (15-20 minutes) (a) Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAssetDec. 31, 2008AmountBasisDifferencesRate(Liability) Warranty liability($130,000)$0 $130,000 25%$32,500 Future income tax asset, December 31, 200832,500 Future income tax asset before adjustment 0 Increase in future i ncome tax asset and future income tax benefit for 2008$32,500 Future years Total200920102011 Deductible temporary difference Warranty liability $130,000 $50,000 $35,000 $45,000 Tax rate enacted for the year 25%25%25% Future tax asset $32,500 $12,500 $8,750 $11,250 EXERCISE 18-9 (Continued) (b)2008 Accounting income$135,000Permanent differences:-0- Timing difference: Warranty expense > warranty costs incurred 130,000 Taxable income 265,000 Current income taxes – 25%$66,250 (c) Current Income Tax Expense66,250 Income Tax Payable 66,250 Future Income Tax Asset32,500 Future Income Tax Benefit32,500 (d)Income before income taxes$135,000 Income tax expense Current$66,250 Future benefit? (32,500) 33,750 Net income$101,250 EXERCISE 18-15 (40-45 minutes) (a) Basic Calculations of Capital Cost Allowance, Amounts and Balances: C-B (A)(B)A – B(C)Timing YearBaseCCAUCCAmort. NBVDifference 2007 $600,000 X 40 % X . $ 120,000 $ 480,000 $120,000$480,000$0 2008 480,000 X 40 % 192,000 288 ,000 120,000360,000(72,000) 2009 288,000 X 40 % 115,200 172,800 120,000240,0004,800 2010 172,800 X 40 % 69,120 103,680 120,000120,00050,880 2011 103,680 X 40 % 41,472 62,208120,000078,528 $537,792 (b) 20072008200920102011 Accounting income $ 340,000 $340,000 $340,000 $340,000 $ 340,000 Timing difference – (72,000) 4,800 50,880 78,528 Taxable income $ 340,000 $268,000 $344,800 $390,880 $ 418,528 X 34 %X 34 %X 34 %X 34 %X 34 %Income taxes payable$115,600$91,120$117,232$132,899$142,300 EXERCISE 18-15 (Continued) (c) and (d) 2007 Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2007AmountBasisDifferencesRate(Liability) Property Plant & Equipment$480,000 $480,000 034%$0 Future income tax asset/liability, December 31, 20070 Future income tax asset/liability before adjustment 0 Increase in future income tax liability and future income tax expense for 2007$0 Current Income Tax Expense115,600 Income Taxes Payable? 115,600 ($340,000 X 34%) part (a) EXERCISE 18-15 (Continued) (c) and (d) continued 008 Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2008AmountBasisDifferencesRate(Liability) Property Plant & Equipment$360,000$288,000 (72,000)34%($24,480) Future income tax liability, December 31, 2008(24,480) Future income tax liability before adjustment 0 Increase in future income tax liability and future income tax expense for 2008($24,480) Current Income Tax Expense91,120 Income Taxes Payable? 91,120 ($268,000 X 34%) part (a) Future Income Tax Expense24,480 Future Income Tax Liability? 24,480 EXERCISE 18-15 (Continued) (c) and (d) continued 2009Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2009AmountBasisDifferencesRate(Liability) Property Plant & Equipment$240,000$172,800 ($67,200)34%($22,848) Future income tax liability, December 31, 2009(22,848) Future income tax liability before adjustment (24,480) Decrease in future income tax liab ility and future income tax benefit for 2009$1,632 2009 Current Income Tax Expense117,232 Income Taxes Payable? 117,232 ($344,800 X 34%) part (a) Future Income Tax Liability1,632 Future Income Tax Benefit? 1,632 EXERCISE 18-15 (Continued) (c) and (d) continued 2010 Balance DeductibleSheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2010AmountBasisDifferencesRate(Liability) Property Plant & Equipment$120,000$103,680 ($16,320)34%($5,549) Future income tax liability, December 31, 2010(5,549) Future income tax liability before adjustment (22,848) Decrease in future income tax liability and future income tax benefit for 2010$17,299 2010 Current Income Tax Expense132,899 Income Taxes Payable? 132,899 ($390,880 X 34%) part (a) Future Income Tax Liability17,299 Future Income Tax Benefit? 17,299 EXERCISE 18-15 (Continued) (c) and (d) continued 2011 Balance DeductibleSheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2011AmountBasisDifferencesRate(Li ability) Property Plant & Equipment$0$62,208 $62,20834%$21,151 Future income tax asset, December 31, 201121,151 Future income tax liability before adjustment (5,549) Increase in future income tax asset and future income tax benefit for 2011$26,700 2011 Current Income Tax Expense142,300 Income Taxes Payable? 142,300 ($418,528 X 34%) part (a) Future Income Tax Liability5,549* Future Income Tax Asset21,151* Future Income Tax Benefit? 26,700 *Alternately, a debit to Future Tax Asset26,700 EXERCISE 18-15 (Continued) (e) 2007Current Income Tax Expense115,600 Income Taxes Payable? 115,600 ($340,000 X 34%) 2008 Current Income Tax Expense91,120 Income Taxes Payable? 91,120 ($268,000 X 34%) 2009 Current Income Tax Expense117,232 Income Taxes Payable? 117,232 ($344,800 X 34%) 2010 Current Income Tax Expense132,899 Income Taxes Payable? 132,899 ($390,880 X 34%) 2011 Current Income Tax Expense142,300 Income Taxes Payable? 142,300 ($418,528 X 34%) PROBLEM 18-9 Part 1. (a) Mixed tax rates Future y ears 20092010201120122013Total Future taxable amounts ($300) ($300) ($300) ($200) ($100) ($1,200) Tax rate enacted for the year 30%30%30%35%35%Future tax (liability) ($90) ($90) ($90) ($70) ($35) ($375) Future years 20092010201120122013Total Future deductible amounts $1,800 $1,800 Tax rate enacted for the year 30%30%30%35%35% Future tax asset – – – $ 630 – $ 630 PROBLEM 18-9 (Continued) Part 1. (a) Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2008Amount*Basis*DifferencesRate(Liability) Property Plant & Equipment($1,200)Mixed($375) Litigation Liability1,800Mixed630 Future income tax asset, December 31, 2008255Future income tax liability before adjustment (500) Increase in future income tax asset and future income tax benefit for 2008$755 * not given in the problem Part 1. part (b) Current Income Tax Expense1,200 Income Tax Payable1,200 ($4,000 X 30%) Future Income Tax Asset/Liability755 Future Income Tax Benefi t755* *Alternately: Future Income Tax Asset630 Future Income Tax Liability125 Future Income Tax Benefit755 PROBLEM 18-9 (Continued) Part 2. (a) Mixed tax rates Future years 2009201020112012Total Future taxable amounts ($400) ($400) ($400) ($400) ($1,600) Tax rate enacted for the year 30%30%30%35%Future tax (liability) ($120) ($120) ($120) ($140) ($500) Future years 2009201020112012Total Future deductible amounts $3,000 $3,000 Tax rate enacted for the year 30%30%30%35% Future tax asset – – $900 – $900 PROBLEM 18-9 (Continued) Part 2. (a) Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2008Amount*Basis*DifferencesRate(Liability) Property Plant & Equipment($1,600)Mixed($500) Litigation Liability3,000Mixed900 Future income tax asset, December 31, 2008400 Future income tax asset before adjustment 600Decrease in future income tax asset and future income tax expense for 2008$200 * not given in the problem Part 2. part (b) Curr ent Income Tax Expense1,200 Income Tax Payable1,200 ($4,000 X 30%) Future Income Tax Expense200* Future Income Tax Asset200* *Alternately: Future Income Tax Expense200 Future Income Tax Asset300 Future Income Tax Liability500 PROBLEM 18-9 (Continued) (c) Part 1 – All balance sheet related accounts are non-current Pirates Corp. Balance Sheet December 31, 2008 Non-current assets Future income tax asset$255 Part 2 – All balance sheet related accounts are non-current Eagles Corp. Balance Sheet December 31, 2008Non-current assets Future income tax asset$400 PROBLEM 18-12 (a)2007 Income Tax Refund Receivable—20047,500 ($25,000 X 30%) Income Tax Refund Receivable—200518,000 ?($60,000 X 30%) Income Tax Refund Receivable—200632,000 ($80,000 X 40%) Current Income Tax Benefit (Due to Loss Carryback)57,500 Note:An acceptable alternative is to record only one Income Tax Refund Receivable account for the amount of $57,500. Future Income Tax Asset18,000 Future I ncome Tax Benefit (Due to Loss Carryforward)18,000 ($210,000 – $25,000 – $60,000 – $80,000 = $45,000) ($45,000 X 40% = $18,000) 2008 Current Income Tax Expense10,000Income Tax Payable? 10,000 [($70,000 – $45,000) X 40%] Future Income Tax Expense18,000 Future Income Tax Asset18,000 ($18,000 – $0) 2009 Current Income Tax Expense31,500 Income Tax Payable ($90,000 X 35%)31,500 PROBLEM 18-12 (Continued) (b)One or more income tax refund receivable accounts totalling $57,500 will be reported under current assets on the balance sheet at December 31, 2007. This type of receivable is usually listed immediately above inventory in the current asset section. This receivable is normally collec ¬tible within two months of filing the amendment to the tax returns reflecting the carryback.A future income tax asset of $18,000 should also be classified as a current asset because the benefits of the loss carryforward are expected to be realized in the year that im mediately follows the loss year, which means the benefits are expected to be realized in 2008. A current future income tax asset is usually listed at or near the end of the list of current assets on the balance sheet. Also, retained earnings is increased by $75,500 ($57,500 + $18,000) as a result of the entries to record the benefits of the loss carryback and the loss carryforward. (c)2007 Income StatementOperating loss before income taxes($210,000) Income tax benefit Current benefit due to loss carryback$57,500 Future benefit due to loss carryforward? 18,000 75,500 Net loss($134,500) (d)2008 Income Statement Income before income taxes$70,000 Income tax expense Current$10,000a Future? 18,000? 28,000 Net income$42,000 a [($70,000 – $45,000) X 40%] PROBLEM 18-12 (Continued) (e)2007 Income Tax Refund Receivable—20047,500 ($25,000 X 30%) Income Tax Refund Receivable—200518,000 ($60,000 X 30%) Income Tax Refund Receivable—200632,000 ?($80,000 X 40%) Current Income Tax Benefit (Due to Loss Carryback)57,500Note:An acceptable alternative is to record only one Income Tax Refund Receivable account for the amount of $57,500. Although the tax benefit is not recognized in the accounts, Mearat Inc. has a tax loss carryforward of $45,000 which should be disclosed. 2008 Current Income Tax Expense10,000 Income Tax Payable? 10,000 [($70,000 – $45,000) X 40%] 2009 Current Income Tax Expense31,500 Income Tax Payable ($90,000 X 35%)31,500 (f)2007: entry for current taxes – no change 2007: if a valuation allowance is used, the full benefit and future tax asset related to the tax loss carryforward is recognized and then offset by the allowance, as follows.Future Income Tax Asset18,000 Future Income Tax Benefit (Due to Loss Carryforward)18,000 ($45,000 X 40% = $18,000) Problem 18-12 (f) (Continued) Future Income Tax Expense18,000 Allowance to Reduce Future Income Tax Asset to Realizable Value)18,000 ($18,000 – $0) 2008: entry for cu rrent taxes – no change 2008: because the tax loss carryforward has now been used, both the amount in the future tax account and in its allowance account must be removed, as follows. Future Income Tax Expense (Due to Use of Loss Carryforward)18,000 Future Income Tax Asset18,000 Allowance to Reduce Future IncomeTax Asset to Realizable Value18,000 Future Income Tax Benefit (from Adjustment of Allowance)18,000 Alternatively, one entry could have been made: Allowance to Reduce Future Income Tax Asset to Realizable Value18,000 Future Income Tax Asset18,000 2009: No change to part (e) entry. (g)2007 Income Statement Operating loss before income taxes($200,000) Income tax benefit Current benefit due to loss carryback? 57,500 Net loss($142,500) 2008 Income Statement Income before income taxes$70,000 Income tax expense – Current a 14,000 Net income$56,000 a [($70,000 – $35,000) X 40%] PROBLEM 18-12 (Continued) h)Using the valuation allowance instead of applying the redu ction in value directly does not have any impact on cash flows. The use of the contra allowance simply permits the recording of the full benefits associated with all future deductible amounts in the asset account. This facilitates tracking for management purposes. It has no use for financial reporting purposes except, perhaps, for the transparency of the information. Readers can see the total possible benefits and the extent to which management has judged they will not be realized. Use of the allowance has no impact on cash flows.

Governance In The Modern Global Corporate Environment Finance Essay - Free Essay Example

Sample details Pages: 9 Words: 2564 Downloads: 2 Date added: 2017/06/26 Category Finance Essay Type Narrative essay Did you like this example? Over a past decade, the corporate governance has been considerably spotlighted by business people all over the globe. One of the reasons which sparked the anxiety on corporate governance is the collapse of one of the largest companies in the USA, Enron. The massive company was filed for bankruptcy in December 2001. Don’t waste time! Our writers will create an original "Governance In The Modern Global Corporate Environment Finance Essay" essay for you Create order The failure of corporate governance was claimed to be the cause of Enron ¿Ãƒâ€šÃ‚ ½s collapse (The Journal of Corporate Citizenship, 2002). Most of all aspects of Enron ¿Ãƒâ€šÃ‚ ½s corporate governance were identified as a poor level. From the top, number of people who were in the board of directors, were indicated to be willing to perform the deception. The failure of internal auditors, who did not execute its function effectively, caused a gap for the financial director and chief executive to make fraudulent accounts for the firm (Solomon, 2004). This corporate scandal has stimulated both local and across borders firms to earnestly examined their own corporate governance mechanism whether they had the similar issue like Enron, in order to fix before it was too late. Moreover, the policies to prevent further failures were developed by the number of regulators all over the world after the Enron saga (Veneeva, 2006). The downfall of Enron demonstrates that even the compa ny with a good financial result still might be bankrupt if the solid and effective corporate governance mechanism is absented. This essay is going to discuss about the corporate governance in globalization i.e. the definition of corporate governance, the important of effective corporate governance in globalization, the demonstration of corporate governance in globalization, and the explanation of why corporate governance structure is nearly similarly across countries. There are a number of definitions of corporate governance. The definitions can be classified into 2 main views. On one hand, the narrow view, defines the corporate governance as structure and relationships between a firm and its shareholders. Solomon argues that the corporate governance is  ¿Ãƒâ€šÃ‚ ½the process of supervision and control intended to ensure that the company ¿Ãƒâ€šÃ‚ ½s management acts in accordance with the interests of shareholders ¿Ãƒâ€šÃ‚ ½ (Solomon, 2004, P.13). On the other hand, broad view, the stakeholders are taken into account of corporate governance. In more inclusive way, broad view explains that the corporate governance is the system of structure and relationship between firm, its shareholder and also wide range of its stakeholders which including employees, suppliers, customers, creditors, communities, wider society, even the natural environment and so forth by encompassing laws, regulations and voluntary private sector practices tha t enable corporation to create the profit, attract capital and meet both legal standards and societal expectations.  ¿Ãƒâ€šÃ‚ ½Corporate governance is concerned with holding the balance between economic and social goals and between individual and communal goals. The aim is to align as nearly as possible the interests of individuals, of corporations and of society ¿Ãƒâ€šÃ‚ ½ (Waring, 2004, P. xii). Nevertheless, both narrow and broad views have the identical framework of corporate governance which is about how the company is managed, monitored and controlled in extent of balancing the interests and goals of all shareholders and stakeholders who can be affected by the company ¿Ãƒâ€šÃ‚ ½s activities. Corporate governance requires a transparency and disclosure from board of directors, managers and accountancy to report on the performance of the firm. Solomon (2004) also suggested that corporate governance requires a system of checks and balances both internally and externally in order to guarantee that the firm dispenses its accountability to all parties of corporate relations and also to ensure that the business transactions are performed in a social responsible way. The good and effective corporate governance system is substantially significant in present business globalization. Various modes of benefit are returned to the firms where effective corporate governance structure is adopted. Mohamad (2004) argues that the quality of corporate governance is crucial as it directly influences on efficiency of firm ¿Ãƒâ€šÃ‚ ½s assets utilization, capability of the firm to attract low-cost capital, firm ¿Ãƒâ€šÃ‚ ½s ability to satisfy the expectation of society and also firm ¿Ãƒâ€šÃ‚ ½s overall performance. The optimal utilization of the firm ¿Ãƒâ€šÃ‚ ½s assets and resources is able to be guaranteed by effective corporate governance. Under an effective corporate governance structure, debt and equity capital are conducted to be invested in the most efficient way for the production of both most demanded goods and services along with those with the highest rate of return (Mohamad, 2004). Moreover, it is more likely that incompetent manager, or who fails to utilize the resources and assets efficiently are replaced (Gregory, 1999). As the assets and resources of the firm are ensured to be utilized efficiently, consequently, the effective corporate governance supports the firm to attracting the low-cost capital by enhancing both internal and external borders investor confidence. McKinsey Report (2003) found that investors would willingly to pay a premium from 13 percent to 30 percent varies by region for the companies they believed had greater corporate governance. To be successful in long-term of business, the firm has to obey with the set of laws, regulations and also the societal expectations where it is operated. Numerous companies intensely comply with the corporate social responsibility practices and contribute to society (Stanwick, 2008). Although, some companies demonstrate the failure of corporate responsibility and corporate governance by attempt to make a profit from child labor or any other act that not take environment and society into account. This also exemplifies the failure of government to initiate the framework to conduct the corporate responsible for the issues that significantly impacts to society in wide range. The combination of efficient use of assets and resources, enhanced approach to low-cost capital, extended satisfaction of societal expectations and together with the overseeing on management people which are delivered by the effective corporate governance, leads to the enhancement on overall performance of the firm. The link between company overall performance and effective corporate governance makes significant intuitive sense (Ararat, 2007). Furthermore, by implementing effective corporate governance practice at a national level, foreign and local investors are likely to pay a premium for investment in that nation (Stanwick, 2008). As such, effective corporate governance leads to the improvement in financial stability markets and fosters the country to attract further financial investments. This is apparently strong incentives for both corporations and governments all over the globe to considerably make an effort for better governance. The governance practices vary across countries in accordance with their legal framework, financial system and the corporate ownership structure (Davies, 2008). Corporate governance can be broadly categorized into two main models which are outsider model and insider model. The outsider system is identified by distributed of firm ¿Ãƒâ€šÃ‚ ½s equity among a great quantity of outside investors. Bhasa (2004) suggests that USA and UK obey the outsider system. This system also involves with the separation of ownership from control. Main benefits of this system are explicit transparency, powerful investor protection. However, the desire of management and shareholder are potentially not aligned. In contrast, the insider system is existed where ownership is intensified with shares being owned by families, banks or state. This system provides the alignment of interests among management and shareholder, and also protects the firm from hostile takeovers. Nevertheless, drawbacks of this sys tem are weakness in investor protection, lack of transparency, abuse of power and funds. The insider system is existed in most countries of Continental Europe and East Asia (Hackethal, 2005). However, in recent years, important changes have been certainly appearing in corporate governance system. Globalization and rapid improvement on information technology has been resulting in enhancement of interconnection between people across countries which also present the opportunity to the firms for seeking the profit internationally. Multinational company can possibly gain a benefit across borders whether by international trade, foreign direct investment and etc. To run the multinational company, most of the firms have to access the capital markets of foreign country where they invested. By doing so, the firms are required to comply with the laws, regulatory and practices of that market. This demonstrates the convergence of corporate governance. Yoshikawa (2009) argues that the convergence of corporate governance trend has been growing continually in recent years. Three factors has been indicated to be the drivers of convergence of corporate governance which are the internationa l integration of financial markets, product market integration, and the spread of codes of good governance and harmonization of accounting rules. The international integration of financial markets is a main contributor of globalization process for driving changes in corporate governance practice. In the last two decades, international financial markets have become more integrated with remarkable implications for corporate governance (Davis, 2003). There are many forms of financial market integration e.g. listing by firms from one country in the stock exchanges of foreign countries, rising of foreign portfolio investment, cross-border mergers and acquisition, and etc. These forms of financial market integration transform the fundamental in the ownership structure of corporations (Yoshikawa, 2009). In recent years, the number of firms which list their share in multiple exchanges across borders has been growing rapidly. Important regulatory and compliance costs have been incurred to the foreign issuers who entering these exchanges (Bell, 2008). Furthermore, firms are engaging in a bonding mechanism and simultaneously transmit to the investors that they are willing to obey with higher standards of disclosure than required in their home country when they decide to list in a foreign market with higher disclosure practices. As a result, such bonding increases the firm ¿Ãƒâ€šÃ‚ ½s share value. Consequently, outcome of the foreign listing is the convergence as a by-product (Yoshikawa, 2009). Furthermore, substantial growth of foreign portfolio investment all over the world has been seen for a period of time. The regular demand of investors is to diversify their portfolio in order to reduce the risk and obtain more liquidity hence foreign investors essentially own small stakes and often trade their shares. Many companies take a lot of effort to attract foreign institutional investors because the resulting demand for the stock can lift up the prices and suddenly increase the value of the companies (Aguilera, 2003). On top of the attracting investors, retaining the existed and potential investors is extremely necessary. Parrino (2003) argues that selloffs by investors can impact the stock prices negatively and upraise the potential of hostile takeover. Therefore, in order to attract and retain the foreign investors, firms must comply with investor ¿Ãƒâ€šÃ‚ ½s expectation of good governance such as disclosure and protection of the rights of minority shareholders. Under the viewpoint of product market integration, corporate governance is seen as a new innovation or technology (Khanna, 2004). In present age of global business, high competition in both domestic and international, adopting of the most innovative practice is essential otherwise the firms possibly encounter the competitive failure. Countries and companies that are applying the under optimal governance practices will be less efficient and will suddenly fail or will have to adopt more efficient elements of governance practice (Yoshikawa, 2009). The spread of codes of good governance and harmonization of accounting rules also drives the convergence of governance system. Number of countries has used the Cadbury Committee report in the UK as a seminal development for similar evolution in their nations (Aguilera, 2004). Once the codes are published, they become an important paradigm for convergence in both local and international, regardless of who is the issuer. Yoshikawa (2009, P. 392) also states that  ¿Ãƒâ€šÃ‚ ½integration in the global economy functions as a transmission belt for the need to innovate and facilitate the transfer of practices across countries ¿Ãƒâ€šÃ‚ ½. When firms decide to list in a foreign exchange, they normally confront with the problems that their accounts are required to be restated based on the standards of that country. Likewise, international investors face the problem of understanding the accounting system in another country where they want to make portfolio investment. The harmonization of accounting standards is addressing these problems (Yoshikawa, 2009). It facilitates the firms in running their business internationally and also enhances the attraction of the investors to make investments.  ¿Ãƒâ€šÃ‚ ½The harmonization of accounting standards can greatly facilitate the process of convergence, mainly through mandating uniform disclosure requirement ¿Ãƒâ€šÃ‚ ½ (Yoshikawa, 2009, P. 392). Many countries are attempting to improve their governance practices to the somewhat similar area as there are a number of benefits. By improving the governance practices effectively which including efficient use of resources, ensure the corporate is in compliance with laws and societal expectation, transparency and disclosure and etc.; the confidence of investors are enhanced as such the corporate can simply access to low-cost capital. Also, when business transaction is occurred between two or more countries, it is favorable to the business where all participants adopting the similar effective governance practices. The similar standards of governance give a transparency and disclosure in a better level by uniform disclosure necessity (Yoshikawa, 2009). Recently, China has made a substantial progress in improving its governance practice based on Anglo-Saxon model (Dujuan, 2009). In 2006, China has changed from the Old Company Law to the New Company Law in order to encourage the investment. The New Company Law led to improve the shareholder rights, especially minority shareholders. In addition, it made a considerable progress in seven areas of corporate governance such as rights of shareholders and rules for shareholders ¿Ãƒâ€šÃ‚ ½ meetings, duties and responsibilities of directors and independence of board of directors, performance assessment and incentive and disciplinary systems, information disclosure and transparency and the role of auditor. The laws, for instance, give the right equally among shareholders and, shareholders shall have the right to protect their interests and rights through other legal in accordance with laws and administrative (Dujuan, 2009). In addition, it also provides how minority shareholder can use their rights in the court. Moreover, it forces the directors and managers to faithfully execute their duties, protect the firm ¿Ãƒâ€šÃ‚ ½s interests, answer to the shareholders and must not use the firm ¿Ãƒâ€šÃ‚ ½s assets or resources or their position to seek personal gain. The board of directors takes the responsibility of appointing competent and removing incompetent management. Under the company law, competition with the company is forbidden (Dujuan, 2009). The improvement in New Company Law conducts the directors, managers to act legally and ethically and also delivers to protection to even the minority shareholders in order to encourage the investment and to gain other business advantages. The New Company Law exhibits the progress in convergence of China ¿Ãƒâ€šÃ‚ ½s corporate governance practice. It has been claimed to be one of the contributors of recent substantial economic growth of China (Dujuan, 2009). This essay exhibits the role of corporate governance in business globalization. The trend of convergence in governance practice is appeared even there ¿Ãƒâ€šÃ‚ ½s still a bit of impediments to convergence completely regarding the differences in legal framework, financial standards and the social norms. But, still, the basic characteristics of effective corporate governance is similarly comprised of protection of shareholder rights, independence of directors, the presence of audit, transparency and disclosure, and remuneration. The firms and even nations essentially require pursuing the effective governance practice which provides a number of business advantages in return. The corporate, where effective corporate governance is adopted, mostly surpasses other companies and has greater capabilities in attracting the investors to support in financial term of the company for further economic and business growth. The effective corporate governance is necessary in terms of controllin g and monitoring company management. It cannot prevent the illegal or unethical activity by management, but it can at least detect such activity before it is too late to be fixed. On the contrary, poor corporate governance mostly leads to the disadvantages of the firm ¿Ãƒâ€šÃ‚ ½s potential and, in worst case; the fraudulent activities might be appeared. Appendix