Essay Financial Abuse of the Elderly - 1225 Words

Elder Abuse is defined as any activity performed by an individual whereby these actions cause suffering of the older adult, intentionally or not (Touhy, Jett, Boscart McCleary, 2012, p. 378). Unfortunately, the incidents of elder abuse continue to rise with the increasing number of people entering older adulthood. It is interesting to note that although elder abuse is highly under reported its occurrence increased three fold over a ten-year period (Friese Collopy, 2010, p. 61). Certainly, it is a nurse’s duty to provide holistic care to his or her patients, which must include protection from abuse. Elder abuse can take on many forms including physical, emotional, sexual, neglect and financial. It is important to note that for the†¦show more content†¦There is no doubt that many elderly individuals will eventually need assistance with managing their finances, which includes making purchases on their behalf. Thus the older adult may provide their caregiver with cash, cheques and in some cases they may implement a power of attorney. Essentially, powers of attorney grant considerable power to named individuals, over both finances and property. Unfortunately, over time what evolves is an over spending of the older adults money solely benefiting the caregiver, moreover, these caregivers begin to develop a sense of entitlement (Gibson Honn Qualls, 2012, p. 27). When considering financial abuse committed by strangers, many simple scams against older adults have surfaced over the years. For example, individuals may offer handyman services, recognizing that many older adults struggle with chores such as exterior window washing. However once paid, the individuals do not return to complete the job. It is interesting to note that of all reported elder abuse cases, financial abuse makes up more than half of all complaints (Friese Collopy, 2010, p. 60). According to Yan Kwok (2010, p. 527), older adults who display some form of cognitive deficit are more likely to become victims of abuse than others; in fact those with dementia are at particular risk. Certainly, those with cognitive impairment could be perceived as easier targets due to the perception that they are mentally incompetent. However,Show MoreRelatedThe Ontario Network For The Prevention Of Elder Abuse953 Words   |  4 Pagesof Elder Abuse states that 10% of older adults are abused in some way; which is over 160,000 people in Ontario. Elderly abuse is categorized as the violence, mistreatment or neglect of an elderly person by caregivers, service providers, family, or even strangers (Canadian Government). A senior citizen can be abused physically, financially, psychologically, and rarely, sexually. The mistreatment is usually because of the influence a caregiver has over an older adult. The abuse on the elderly can happenRead MoreDifferent Types Of Abuses During The United States1736 Words   |  7 PagesDifferent Types of Abuses The advances in medicine have greatly benefitted the world at large. This can be seen largely in both the mortality and longevity rate which have dramatically increased as a result of medical advances. No other demographics have profited from these medical breakthrough than the senior citizen or the elderly particularly in the United States. The National Center on Elder Abuse which is a part of the Department of Health and Human Services notes by 2050, people of the agesRead More Crimes Against the Elderly1701 Words   |  7 Pagesincreasing population of elderly people has been accompanied by a number of challenges to the elderly, communities, and the state. The frequency of victimization of the elderly through various crimes has escalated with the criminal justice system facing increasing pressure to curb this trend. Despite all states having legislation that target protecting the adult population from crimes, wide gaps in reporting of crimes against the elderly are evident ac ross the nation. The elderly have increasingly becomeRead More For the love of our parents Essay1199 Words   |  5 Pages Elderly abuse is defined as â€Å"any deliberate action or lack of action that causes harm to an older adult.† (Brownridge 55) It may take the form of: physical, financial, neglect, or psychological abuse. (Maclean 7-23) Statistics show that abuse towards the elderly is a substantial problem: A 1989 survey of 2000 elderly persons from private house holds found that 4% of the people reported being abused. (Health Canada) This is the equivalent of 98,000 elderly people in Canada. Financial abuse was theRead MoreEssay on Elder Financial Exploitation1129 Words   |  5 Pageselder financial exploitation? In a study conducted by the University of Virginia, there are four predominant types of elder maltreatment. This includes pure financial exploitation (PFE), physical abuse, neglect by others or self, and hybrid financial exploitation (HFE). PFE is elder financial exploitation without any other abuse cited. PFE is usually conducted by unknown individuals to the elderly victim, as in mortgage or home improvement scams. HFE is a combination of elder financial exploitationRead MoreElderly Abuse Prevention, Identification And Treatment Act1646 Words   |  7 Pages Elderly abuse Each year thousands of individuals are abused and neglected including elderly persons. Many have stated that because of their age, frailness leaves them vulnerable to society. The majority depends on their caregiver to meet their basic need because they cannot help themselves. According to the 1985 Elder Abuse Prevention, Identification and Treatment Act, elderly abuse is defined as â€Å"willful infliction of injury, unreasonable confinement, intimidation or cruel punishment withRead MoreDifferent Types Of Abuse And The Elderly Population877 Words   |  4 PagesDifferent Types of Abuse in the Elderly Population The aging population in the United State is at risk for not only chronic health problems, but abuse including, physical, sexual, psychological/emotional, and/or financial. With the increase number of elders being seen by healthcare professionals it is important to know what suspicions to look for, to report accurately and appropriately. Financial Abuse Financial elder abuse â€Å"is the unauthorized or improper use of the elder’s resources forRead MoreThe Aging Population During The United State863 Words   |  4 PagesThe aging population in the United State is at risk for not only chronic health problems, but abuse including, physical, sexual, psychological/emotional, and/or financial. With the increase number of elders being seen by healthcare professionals it is important to know what suspicions to look for, to report accurately and appropriately. Financial Abuse Financial elder abuse â€Å"is the unauthorized or improper use of the elder’s resources for monetary or personal benefit, profit, or gain such as forgeryRead MoreReporting Elder Abuse Essay1186 Words   |  5 Pagesmake a distinction between what is right and what is wrong. Elder abuse is becoming a serious issue in the health environment. As defined in the website, MedicineNet.com, elder abuse is: â€Å"the physical, sexual, or emotional abuse of an elderly person, usually one who is disabled or frail†. The older population consists of people over sixty-five years old. They are very fragile and sometimes they are forgotten or abused. The elderly can be victims of mistreatment in nursing homes, hospitals, or evenRead MoreIs Abuse A Nursing Homes? What Are The Warning Signs?951 Words   |  4 Pages What is abuse in nursing homes? What are the warning signs? How did abuse in nursing homes start? To begin, there are different types of abuse such as: emotional, sexual, neglect, financial and physical abuse. Next, the warning signs of any type of abuse are tension between the elderly and changes in behavior. Finally, nursing homes have a long history of abuse, but because of laws and regulations there has been less cases than in the past. In conclusion, abuse in nursing homes can be avoided by

How the Rolling Stones Keep Rolling Free Essays

The rolling stones start in the year 1960, when two young guys began wrapping in the music world, these two young men were Mick Jagger and Keith Richard, the soul of Rolling Stones, the next year formed their own group called l’Little Boy Blue Blue Boys in company of Jack Taylor. In 1962 came another member of the group named Brian Jones, at this time it was decided to rename the group as Rolling Stones, in the same year they released their first simple â€Å"Come on â€Å", and the same year they began their first tour. In 1964 The Rollings released their first album â€Å"The Rolling Stones†, this album was composed of a single song from the group and the rest were covers of songs known since they just spent to make versions of other artists, but the way they play the instruments and aggression they impose on the issues is what makes them unique. We will write a custom essay sample on How the Rolling Stones Keep Rolling or any similar topic only for you Order Now The experts devised a marketing strategy to publicize the group, wanted to make them look like the bad boys of pop / rock, something appealing to younger and if adapted as opposed to the Beatles, that could be considered the good guys. In January 1965 released her second album, ‘Rolling Stones 2’, which took influences from black American music, primarily soul. In 1966 this group launches ‘Aftermath’, which were songs written by themselves, to give more creativity to your music and manage their own songs with his own style, this in order to stay in top of the music. This album was considered one of the best, because his creativity. In 1967 he released â€Å"Between The Buttoms’, the album was on detention issues, to address issues of drugs in several songs, created a scandal that Jagger and Richards as participants of the band were in detention for Reverse and drug consumption. After the scandal of the previous album, The Rolling Stones decallendo followed, with the LP ‘Their Satanic Magesties Request’ took one of his greatest failures. Try to imitate the â€Å"Sgt Peppers’ by the Beatles, but his followers were accused of following the style of another British group and thus ending his own style which had long been accepted by the youth society. In 1968 there is a new Rolling Stones album, entitled ‘Beggars Banquet’, which witnessed a return to the essence of the Rolling. This album continued his aggressive issues that attract attention and released as the album cover a very sensual and struggles, but was not accepted by the company and for this reason it was censored. In 1969 Brian Jones was found dead in his home, victim of drugs. When Mick Taylor joined the group as a missing member. This was followed by the publication of a new album ‘Let It Bleed’, an ironic reply to ‘Let it Be’ by the Beatles so I just carried their rivalry among groups to draw more attention from fans. This makes them hard to take the top of the rock world. In 1971 he edited ‘Brown Sugar’, the first with his own record label and ‘Sticky Fingers’, the first using a design by Andy Warhol of lips as a seal of the group. This latest album is considered one of the greats of the Rolling for quality instruments. By acquiring its own record label and be so successful, the Rolling Stones decided to purchase accounts in France, to avoid tax. In 1972 he published a double album ‘Exile On Main Street’, an album of great quality and very ambitious. Claimed to be the gateway to a large U. S. tour and had to engage the audience. It was number one in England and USA. This growing group acquired more fame and more fans, they followed their creativity and made separate lists more albums, in 1973 published ‘Goats Head Soup’ and 1974 ‘It’s Only Rock’n Roll’, for whose promotion to the streets of London graffiti saying ‘It’s only rock and roll. It was the last album Mick Taylor in the band, which was replaced by Ron Wood. Also released a live album, ‘Love You Live. The decade of the eighties, the Rolling Stones signed a contract with CBS. With that, the Stones would receive several million dollars for each album released. Result of the agreement were records like ‘Emotional Rescue’, then ‘Tattoo You’ in 1981, ‘Stiff Life’ in 1982, ‘Undercover’ in 1983 and ‘Dirty Work’ in 1986, the album that raised the average quality of the decade was ‘Steel Wheels’, 1989, based on which a new world tour and a new live album based on that tour, â€Å"Flashpoint. In 1990 he toured Japan and Europe, which were followed for more than two million spectators and generating revenues of about two hundred million dollars. In the following years, more doctors are still running as: 1994 Voodoo Lounge ‘and a year’ Rock And Roll Circus, recorded in 1968 and had never been published, in 1995 edited ‘Stripped’ and 1997 ‘Bridges To Babylon’. Finally, in 2005, a new Rolling Stones album, entitled ‘A Bigger Bang. The title is inspired by the group’s popular fascination for the scientific theory about the origin of the universe. How to cite How the Rolling Stones Keep Rolling, Essay examples

The Positive Impact Of Ethical Practices †MyAssignmenthelp.com

Question: Discuss about the Ethics And Its Contribution In Developing Greater Trust Among The Public Regarding Accounting Profession. Answer: Introduction This essay studies the modern perspective of the people regarding theaccounting profession. It identifies major incidences that impacted or formulated the opinion of the people regarding the accounting profession. Various statistical surveys are being demonstrate to illustrate the changing trends or opinions if the people. The importance of ethical standards in practisingaccounting has also been taken into consideration. The essay studies the positive impact of ethical practices in theaccounting profession to develop the level of trust of people in the profession of accountant. Ethical standards According to oxford dictionary ethics is a moral principle that governs a persons behaviour or the branch of knowledge that deals with moral principles (Dictionary, 2007). It is basically a branch of study which deals with the issue of right and wrong. There are various branches of philosophical thinkers and their opinions regarding the topic of right and wrong. The various theories regarding the concept are the deontological theory, consequentialism or teleological theory and virtue ethics. Emanuel Kant is the chief propagator of the deontological theory. The deontologists perception of ethics is that it is an act that is independent of all variable. According to them actions can be either good or bad, there cannot be a grey area. They also believe that what is ethical is the duty of every individual and that duty shall be performed by the individual regardless of the situation or expectation of reward, self good or appreciation. There are various criticisms to this theory. The criticisms involve the fact that there is no guidance or particular description of the actions that are intrinsically good (Alexander Moore 2007). Some critics also state that there is a difference between good and right which has not been taken into consideration but the deontologists. Consequentialism is another such theory that discusses ethics. The chief propagators of consequentialism are J S Mill, Harry Sidwick, GE Moore, and Jeremy Bentham. The consequentialists opine that the result of an action is the factor that decides the right and wrong of an action. According to them if an action causes pain as a result then it shall be considered as ethically wrong and if an action created pleasure then the action may be considered as an ethically right action. They also propagate the idea of utilitarianism that the action that creates pleasure to larger number of people shall be considered as a stronger ethical action in comparison to an action that pleases an individual or group. There are various subdivisions of consequentialism according various factors. Altruism propagates ethical actions as those that benefits others, rule consequentiality theory believes that the rules that are formed after judging the consequences of actions should be followed as ethical stand ards, motive consequentiality theory further state ethical actions as those that are the best among the given options, negative consequentialism also like the motive consequentiality theory also believes in choosing the least harmful action among the given actions and the teleological ethics suggests that the impact of an action is its sole judging standard (Adams, 2008). The third house that opines about the nature of ethics is the virtue ethics. The virtue ethics is propagated by Anscombe. This female British philosopher takes her ideas from the great philosophers like the Socrates, Aristotle and Plato. Anscombe in this theory propagates the importance of character as the most important factor in following ethics (Arjoon, 2008). According to her ethics is developed within a person through development of moral character within that person. In her theory she states that the virtues of a person shall be considered as the main source of ethical behaviour. In this theory it is also suggested that the ethical standards shall be decided by the person with the noble virtues when a situation arises. Ethical standards for accounting professionals There are certain fundamental principles that are to be followed by the accounting professionals in Australia. These principles are to be followed by an accounting professional. These principles are considered as a distinguished feature of an accountant in Australia. The acceptance of responsibility is must for an accounting professional. The components of the accounting principles include integrity, objectivity, professional competence and due care and professional behaviour. Integrity: integrity is the first quality that has to be carried by an accounting professional in Australia. An accountant shall be honest and have a strong moral principle that is the meaning of integrity. Objectivity: the second quality of an accounting professional is to be able to remain unbiased or impartial. It has been observed that the lack of this quality has been responsible in creating various hindrances to fair practice and resulted in corruption. The Enron scandal is one such example of lack of objectivity. Professional competence and due care: the third most important quality that has to be possessed by an accounting professional is competence. An accounting professional will not be able to serve his client if there is lack of competence or knowledge of the accountant. An accountant is expected to act according to the standards set and provide service to the client. Professional behaviour: the last and in no means the least point is to maintain professional conduct with the client. The chances of biasness begin whenever there is a lack of professional conduct. Hence it is a mandatory aspect of being an accounting professional in Australia (Arens et al. 2007). Trust level of public on accounting professionals The study was conducted by Roy Morgan in the year 2015 in Australia to find out the opinion of the people regarding the level of trust that is in the mind of the general people regarding the accountants. The opinion was taken in regards to the level of ethics and honesty. A scale was formulated which had measures like very high, high, low etc. Only 45 per cent of the population rated the accountants as an ethical and honest person which is less than 50 per cent. That is more than 50 per cent of the people didnt considered an accountant as a person with highly ethical or moral person (Jackling et al. 2007). The last survey in 2001 51 per Cent of people considered accountants as ethical people but over the 15 years this level of trust was lost by 6 per cent of people. Accountants working as financial planner were even less trusted by people their rank stood a mere 24 per cent in the year 2015 (Taylor Dixon 2007). The main reasons that can be attributed to this view of the public can be thus discussed. The accounting professional does not comes in direct contact with the public. Only the businessman comes in contact with such a professional. The audit reports that are made by the accountants are often not comprehensible to the general stakeholders they just read the conclusion of the analysis whether the auditor has given the financial statement a tag of being true and fair. In such circumstances if a particular fraud comes out the public tend to blame the accounting professionals and there is no chance for honest professionals to gain an emotional support as their fair works are nothing to be appreciated in public as there is few or no understanding of their work. The Enron/Andersen scandal in the year 2002 has also played a vital role in creating mistrust among the public regarding the integrity of the accountants. A code of conduct for the accountants has been formulated as late as in the y ear 2006 yet this is quite an early profession (Carnegie Napier 2010). In various other profession that is ranked as highly ethical by the public like that of a teacher or a doctor or a nurse comes in direct contact with the public and their good works benefit the public directly but this is not the case with the accounting professionals. Creating respect for the accounting professionals It is important to create respect in the eyes of the people regarding the accounting professionals. It will be dishonourable for those who follow ethical standards in their profession to be branded with low ethical and moral value for some dishonourable people and or incidences. The steps that can be taken to build trust are as follows: It is important to create an oath for the accounting professionals taking the ideas of honesty, objectivity, confidentiality, professionalism. The oath of the accounting professional should be considered with respect. A uniform accounting standard shall be formed which should be termed in such language that the common people can have a certain amount of understanding of the report. The good works of an accountant should also be rewarded to create awareness among the people regarding the good sides of the profession Conclusion In conclusion it can be said that there are certain moral and ethical standards believed by most of the people. After various bad experiences an ethical standard is set for the accounting professionals as well. There is a general disregard in the mind of the people regarding the ethical standards of the accounting professionals due to various reasons like communication gaps and bad experiences. It is important to bridge the gap by creating an understanding among the general people regarding the moral side of the accounting practices. There can be various practices that can contribute to this outcome. References Adams, R. M. (2008).A theory of virtue: Excellence in being for the good. Clarendon Press. Alexander, L., Moore, M. (2007). Deontological ethics. Arens, A. A., Best, P., Shailer, G., Fiedler, B., Elder, R. J., Beasley, M. (2007).Auditing and assurance services in Australia: an integrated approach. Pearson Education Australia. Arjoon, S. (2008). Reconciling situational social psychology with virtue ethics.International Journal of Management Reviews,10(3), 221-243. Carnegie, G. D., Napier, C. J. (2010). Traditional accountants and business professionals: Portraying the accounting profession after Enron.Accounting, Organizations and Society,35(3), 360-376. Dictionary, O. E. (2007). Oxford English dictionary online. Jackling, B., Cooper, B. J., Leung, P., Dellaportas, S. (2007). Professional accounting bodies' perceptions of ethical issues, causes of ethical failure and ethics education.Managerial auditing journal,22(9), 928-944. Taylor, D. B., Dixon, B. R. (2007). Accountants and accounting: a student perspective.Accounting Finance,19(2), 51-62.

US Teens Win International Rocketry Challenge free essay sample

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Free Essays on How Does The Death Of A Parent Affect A Child

Losing someone you love through death is one of the most traumatic experiences of anyone ¡Ã‚ ¦s life, especially if it is a parent. The way a parent ¡Ã‚ ¦s death affects a child depends on many different things including age, personality, strengths, and how the person died. No matter how it affects a person one thing is always true, the loss of a parent can change you forever. The most common effect of any type of death is depression. Depression is an unhappy and painful emotion that is caused by any type of sadness or disappointment. Almost everyone who has lost a loved one has experienced depression at one point or another in the grieving process. Depending on how serious it is depression can have many physical as well as mental side effects. Tension, anxiety, and nervousness are some common side effects due to depression. (healthcentral.com). A more common effect is insomnia. Many people who are depressed go days at a time with out sleep. In many occasions their lack of sleep is due to a feeling of guilt. A lot of people blame death on themselves even though they know it is not their fault. When there is no explanation for something so horrible people start to worry. Most people do not like knowing that they cannot control when they die and when their loves ones die, so when it does happen they blame it on themselves.  ¡Ã‚ §If I only did this ¡Ã‚ ¨, or  ¡Ã‚ §If I only didn ¡Ã‚ ¦t do that they might still be alive. ¡Ã‚ ¨ This way of dealing with death can get someone very down on himself or herself. More often than not, the result of this is low self-esteem. (http://search.healthcentral.com/texis.exe). A big percent of people of all ages and genders suffer from low self-esteem. Low self-esteem is a mental  ¡Ã‚ §sickness ¡Ã‚ ¨ that makes you feel unworthy of everyone and everything else. Somebody who has low self-esteem always feels like they are not good enough for anything and everyone else is so much more important than them. They neve... Free Essays on How Does The Death Of A Parent Affect A Child Free Essays on How Does The Death Of A Parent Affect A Child Losing someone you love through death is one of the most traumatic experiences of anyone ¡Ã‚ ¦s life, especially if it is a parent. The way a parent ¡Ã‚ ¦s death affects a child depends on many different things including age, personality, strengths, and how the person died. No matter how it affects a person one thing is always true, the loss of a parent can change you forever. The most common effect of any type of death is depression. Depression is an unhappy and painful emotion that is caused by any type of sadness or disappointment. Almost everyone who has lost a loved one has experienced depression at one point or another in the grieving process. Depending on how serious it is depression can have many physical as well as mental side effects. Tension, anxiety, and nervousness are some common side effects due to depression. (healthcentral.com). A more common effect is insomnia. Many people who are depressed go days at a time with out sleep. In many occasions their lack of sleep is due to a feeling of guilt. A lot of people blame death on themselves even though they know it is not their fault. When there is no explanation for something so horrible people start to worry. Most people do not like knowing that they cannot control when they die and when their loves ones die, so when it does happen they blame it on themselves.  ¡Ã‚ §If I only did this ¡Ã‚ ¨, or  ¡Ã‚ §If I only didn ¡Ã‚ ¦t do that they might still be alive. ¡Ã‚ ¨ This way of dealing with death can get someone very down on himself or herself. More often than not, the result of this is low self-esteem. (http://search.healthcentral.com/texis.exe). A big percent of people of all ages and genders suffer from low self-esteem. Low self-esteem is a mental  ¡Ã‚ §sickness ¡Ã‚ ¨ that makes you feel unworthy of everyone and everything else. Somebody who has low self-esteem always feels like they are not good enough for anything and everyone else is so much more important than them. They neve...

7 Work From Home Jobs You NEED to Avoid

7 Work From Home Jobs You NEED to Avoid Everybody thinks working from home is the best possible thing. The grass that is always greener. But there are a few work from home jobs that are more trouble than they’re worth. You may think it’s worth it to work in your pajamas, eating Cheez-Its for breakfast, but at least in a few cases, you might be wrong. Here are a few of the worst work from home jobs, in case you’re considering the career move.1. Obvious ScamsIf a work from home job seems too good to be true, it probably is. Unfortunately, there are a lot of scams out there. Be on the lookout for gigs like â€Å"envelope stuffing,† â€Å"at-home assembly,† â€Å"claim processing,† or â€Å"refund recovery.† And don’t accept any job that asks you for money up front. Keep your private info private until you’re sure an opportunity is legit.2. SalesSales is a pretty tough gig even when you’re not working from home. This work is actually quite competitive. Just think how many of your social media pals are constantly hocking some product or another. Do you really want to be that person who drives their family and friends crazy with constant promotional blasts?3. In-Home Day CareUnless you really love kids, this is often way less money than it’s worth. You’ll have much less privacy, and be exposed to a lot more germs. And you’ll probably have to chase down payments from parents (who will also expect you to work when normal people are vacationing).4. Mystery ShoppingIt sounds brilliant, right? Get a free meal, go shopping incognito, all while making a bit of extra cash. But remember that these assignments pay much less than even minimum wage and you’ll have to work a lot of them to make any money at all.5. MLMDirect sales gigs sound really promising out of the gate. Work from home, unlimited earning potential, being your own boss, but keep normal(ish) hours†¦ But you’ll be on the hook to sell to everyon e all the time, and this can get exhausting. It’s also very tough to do in a saturated market.6. Cold CallingThis work is never fun, no matter where you’re making your calls. Lead generation is necessary for a lot of businesses, but unless you have nerves and personality of steel, it’s miserable work calling uninterested parties and trying to get them interested before they hang up on you in a huff.7. Pay-Per-TasksMindless work for cash? Sounds easy enough, right? Just remember that available tasks can fluctuate widely from season to season and often the rate is mere pennies. You’ll be competing with overseas workers as well, who have a lower standard of living and need less to live- and are hungrier to do the work.

BRIEF CASE Coursework Example | Topics and Well Written Essays - 250 words

BRIEF CASE - Coursework Example Vernon’s motion for summary judgment. The City was not supposed to grant preferential treatment to employees under USERA. The retaliation and negative comments allegations forwarded by Crews did not constitute materially adverse claims. The issue in this case is determining whether the district court was correct in ruling the summary judgment in favor of the City of Mt. Vernon. The City and its agents allegedly rescinded Crews’s work scheduling policy, denied Crews opportunities for personal development, made negative comments towards him and retaliated against him. The police Department denied Crews his benefits of employment, an action that is against 38 U.S.C Section 4311(a); the benefit of employment defined in this section are provided to both military and non-military employees. The department has fixed Crews’s days off on Mondays and Tuesdays, limiting him the opportunities for bidding his preferred days of the week. Crews alleges that the defendants retaliated by denying to permit his desire to attend FTO classes after he was promoted to corporal position; this action denied Crews opportunities for his career

Business organisation and policy Essay Example | Topics and Well Written Essays - 2250 words

Business organisation and policy - Essay Example ............................................. 6 5. Discussion of Merger Seeking...................................................................... 7 6. Conclusion..................................................................................................... 9 References / Bibliography Business organisation and policy 1. Introduction Many businesses attempt to improve their revenue stream or maintain a higher competitive advantage through the process of acquiring or merging with other successful companies. Corporations believe that they can gain a considerable growth potential, improve overall service delivery or produce better and more innovative products by consolidating talents that exist within the business being acquired and amidst the new business entity acquired. However, many board members and executives at these companies do not fully understand the realities of what affects successful acquisition and merger philosophy, with most of these driven by the external marke tplace and external stakeholders. In order to understand what causes failures in merging and acquiring other firms, it is necessary to explore real-life case histories of two different companies with radically different success and failure outcomes after merger. Air France merged with KLM and found a considerable growth potential and synergy development, whilst Daimler-Chrysler suffered substantial loss of business competitiveness and capital growth after the merger. It is likely that board members and executives, despite such a high margin of failed mergers and acquisitions, continue to seek out these opportunities for a variety of financially-based rationales, for the potential benefits achieved with shareholders and stakeholders, and as a generalised strategic methodology to improve efficiency, productivity, and cultural development. This report examines the two merged company case studies and comes to a determination as to why businesses continue to seek merger and acquisition o pportunities despite numerous failures in this process. 2. The case of Air France and KLM Air France and KLM were both highly successful airline carriers that found independent revenue growth in their home markets of France and the Netherlands respectively. Both airlines agreed that a merger would improve their competitive position in the airline marketplace and could develop long-lasting synergies that would ultimately lead to sales growth and cost reduction in key divisions of operations. The Air France and KLM merger should be considered a significant success in merger philosophy. Why is this? In key markets, Ryanair and other low cost carriers were beginning to expand their fleets by using lean models of operations that allowed for cost reduction to be passed on to consumers in the price of lower fares. This was impacting the profitability bottom line of both major carriers which had higher overhead costs and administrative costs associated with labour payments to maintain their broad hub networks. These low cost carriers were using dynamic pricing and were able to reduce marketing and advertising costs; thus, it was becoming more attractive to multiple target market consumers (Malighetti, Paleari and Redondi, 2009). Because of regulatory restrictions, Air France and KLM, separately and in their host countries and markets, could not adjust their costs of operations to successfully compete with Ryanair and other growing low cost carriers using penetration or dynamic pricing models. Together, however, it gave

Science Investigatory Project Essay Example for Free

Science Investigatory Project Essay Dissatisfaction and discouragement are not caused by the absence of vision. Many things from afar are cannot be seen by the naked eye. Unlike cameras, eyes don’t have the capacity to magnify or zoom. In today’s generation, many people call for the use of binoculars but not everyone can afford. Due to this problem, the researchers decided to conduct this study â€Å"Improvised Binoculars out of worn-out gadgets.† To seek an alternative and affordable binoculars. Binoculars are a pair of identical or mirror-symmetrical telescopes mounted side-by-side and aligned to point accurately in the same direction, allowing the viewer to use both eyes when viewing distant objects. Most are sized to be held using both hands, although sizes may vary from opera glasses to large pedestal mounted military model unlike a telescope, binoculars give users a 3 dimensional image: for nearer objects the two views, presented to each of the viewer’s eyes from slightly different viewpoints, produce a merged view with an impression of depth. Modern binoculars consist of two barrel chambers with an objective lens, eyepiece and a prism inside. The prisms reflect and lengthen the light while the objective lenses enhance and magnify images due to stereoscopic vision. As telescopes were improved, binoculars evolved. Binoculars consist of an objective lens and eyepiece with two facing, right angle prisms arranged to invert and correct two facing, right angle prisms arranged to invert and correct the orientation of the image. The applications of binoculars are vast, ranging from being used in military operations to leisure activities. A must for bird-watchers and hunters, bi noculars are even used at sporting events by spectators who may be seated far from the action, thus using binoculars to get clearer and closer views of the action. Many tourist destinations around the world also have swivel-mounted binoculars to allow tourists to get better views of distant objects. In professional situations, militaries use binoculars for day-to-day operations. Binoculars are essential for them as with the binoculars, the military personnel would be able to spot enemies at a distant and take the necessary action. Not only that, they can also safeguard their territory and prevent and intruders from coming in. Their use, together with sophisticated 21st century technology makes the military much more efficient than it previously was. Statement of the Problem The main purpose of the study is top produce a simple improvised binocular. The researchers aim to answer the following questions: a. What are the methods to be used in constructing simple prism binoculars? b. Are binoculars a good magnifier? c. Compare the improvised prism binocular with commercial binoculars. Hypotheses * Null Hypotheses (Ho) There is no significant difference between the images magnified on the improvised prism binoculars and that on the commercial binoculars. * Alternative Hypotheses (Ha) There is a significant difference between the images magnified on the improvised prism binoculars and that on the commercial binoculars. Significance of the Study Binoculars are a handheld optical instrument composed of two telescopes and a focusing device, and usually having a prism to increase magnifying ability. Binoculars are used to view distant objects using both eyes. The applications of binoculars are vast, ranging from being used in military operations to leisure activities. A must for bird-watchers and hunters, binoculars are even used at sporting events by spectators who may be seated far from the action, thus using binoculars to get clearer and closer views of the action. Many tourist destinations around the world also have swivel-mounted binoculars to allow tourists to get better views of distant objects. An example can be the Grand Canyon, where tourists would not be able to see far away objects, thus these binoculars have been installed for the convenience of the tourists. In professional situations, militaries use binoculars for day-to-day operations. Binoculars are essential for them as with the binoculars, the military person nel would be able to spot enemies at a distant and take the necessary action. Not only that, they can also safeguard their territory and prevent and intruders from coming in. This will give the researchers an idea of making improvised prism binoculars. Some consider cans, lenses from worn-out gadgets and caps of plastic bottles as waste and there is nothing to do with them. But these materials can be a good raw material that has the potential in making improvised binoculars, which will help to see distant objects, instead of buying those expensive binoculars. This is the reason why the researchers will make an improvised prism binocular. Scope and Delimitation This study will only focus on making improvised prism binoculars from gadgets that are no longer in use or worn out. This study will show the steps and the procedures to make simple prism binoculars and show the comparison between the said binoculars and the commercial ones. II. A. Review of Related Literature History of binoculars Almost from the invention of the telescope in 17th century the advantages of mounting two of them side by side for binocular vision seems to have been explored. Most early binoculars used Galilean optics; that is, they used a convex objective and a concave eyepiece lens. The Galilean design has the advantage of presenting an erect image but has a narrow field of view and is not capable of very high magnification. This type of construction is still used in very cheap models in and in opera glasses or theater glasses. The Galilean design is also used in low magnification binocular surgical and jewelers loupes because they can be very short and produce an upright image without extra or unordinary erecting optics, reducing expense and overall weight. They also have large exit pupils making centering less critical and the narrow field of view works well in those applications these are typically mounted on an eye-to-eye glass frame or custom-fit onto eye glasses. An improved image and high er magnification can be achieved in binoculars employing keplerian optics, where the image formed by the objective lens is viewed through a positive eyepiece lens (ocular). This configuration has the disadvantage that the image is inverted. Porro prism binoculars are named after Italian optician Ignazio Porro who patented this image erecting system in 1854 and later refined by makers like the Carl Zeiss Company in the 1890’s. Binoculars of this type use a porro prism in a double prism Z-shaped configuration to erect the image. This feature results in binoculars that are wide, with objective lenses that are well separated but offset from the eyepieces. Porro prism designs have the added benefit of folding the optical path so that the physical length of the binoculars is less than the focal length of the objective and wider spacing of the objectives give a better sensation of depth. Thus, the size of the binoculars is reduced. Binoculars using roof prisms may have appeared as early as the 1870’s in a design by Achille Victor Emile daubresse. Most roof prism binoculars use either the Abbe-Koenig prism (named after Ernst Karl Abbe and Albert Koenig and patented by Carl Zeiss in 1905) or Schmidt-Pechan prism (invented in 1899) designs to erect the image and fold the optical path. They have objective lenses that are approximately in line with the eyepieces. Binoculars tend to come in two main styles, the Roof Prism and the Porro Prism design, both have their unique advantages and disadvantages over each other and so often it will be down to your specific needs and preferences as to which you should choose. Roof Prism Binoculars one of the two main styles of binoculars is the Roof Prism (the other being Porro Prism), this refers to the type of prism used in their construction. In this design the prisms are aligned with each other in a straight line, and thus they tend to be sleeker and more compact binoculars than the Porro prism design. You can easily identify a roof prism binocular as the eyepieces and the large objective lenses line up with each other. Roof Prism Binoculars Advantages: * Compact Design * Less internal parts than porro prism design, so less to go wrong and easier to make dust and waterproof. Disadvantages: * The image quality of roof-prism binoculars can suffer slightly because of the aligned prisms, although the top models of the roof-prism and porro-prism binoculars are now generally considered to have equal optical quality. To be really good, roof prism binoculars have to be in the high price range. Do not attempt to economize on roof prism binoculars. * Good for Ideal general use binoculars that can be used for bird-watching, wildlife viewing and at sporting events. Porro Prism Binoculars It is easy to identify a Porro Prism binocular because the eyepieces and the objective lenses are offset from each other (objective lens is not in line with the ocular lens), this is because of the design of the prism (porro) used in its construction. Advantages: †¢ Porro prisms have objective lenses spaced wider than roof prisms, and so can produce a slightly better stereoscopic image than the roof prism design. †¢ Cheaper to make quality porro prisms than roof prisms so they tend to be cheaper to buy. Disadvantages: †¢ Less compact design than roof prism binoculars †¢ More moving parts, more to go wrong and harder to make fully water and dust proof. Good For Like the roof prisms, porro prism binoculars make perfect general use optics ideal for things like bird-watching, wildlife viewing and at sporting events. Review of Related Studies Creating Binoculars The prismatic telescope is an astronomical telescope plus a pair of prisms for erecting the image. The most common example of this type of construction is the binocular instrument. One half of a binocular is a monocular. Some telescopes are used for a specific purpose and are named accordingly. A typical example is a spotting scope, which is used to view the target in rifle shooting. Prisms: Prisms are polished, angular pieces of glass, the kind commonly used in telescopes being 45-45-90-deg. prisms. The long side is the face, while the two short sides are the reflecting surfaces. The size of the prism is the width of the face Made specifically for telescopes, the prisms are grooved across the face in order to make a definite dividing line and avoid ghost images which would be caused by overlapping rays at this point. The ends are usually rounded to conserve space. The prime advantage of the prism erecting system is compactness. It adds somewhat to the bulk of the instrument but shor tens the length considerably. The prism glass has an elusive quality of brilliance but actually the light loss through the two prisms is somewhat greater than through the two erecting lenses of a lens erecting system. The 23X prismatic spotting scope This design calls for a 20-in. focal length objective, which, with a 22-mm. focal length eyepiece (from Army 6X), gives 23-diameter magnification. Prisms are 1-in. face. The scope body is of wood construction in simple box form. The first prism, the one the light strikes first, is located in an upright position at the back of the box; the second prism is mounted flat on the box bottom. Plywood spacers hold the prisms in place and also provide for the passage of the cone of light admitted by the objective. The eyepiece is fitted in a threaded mount. This type of focusing is satisfactory at set distances but is much too slow for general use. If you want this scope for general observation, it should be fitted with spiral focusing like the 10X monocular to be described later. It would also be practical to focus with a simple draw tube system. The principal point of the construction is to get the various holes lined up square. Use prism center lines as a guide and locate all holes from one master pattern drawn on cardboard Base on which the floor flange is mounted pivots on a carriage bolt and is tilted by means of a tilting screw. Designing- prismatic telescopes Designing your own prismatic telescopes follows much the same procedure as used for astronomical and terrestrials. Primary consideration should be given the objective and eyepiece. The prisms contribute nothing to the magnification; therefore, the power you want must be obtained entirely by the ratio of FO to FE. Prisms should be of such a size or so located as to receive the full cone of light from the objective, although it is practical to sacrifice extreme edge rays. The layout (at top of drawing) is what you make to determine the size and location of prisms and also the general overall dimensions. In this example, the objective has a 52-mm. diameter by 193-mm. focal length (from Navy 7X binocular) and the prisms are 1-in. face (from Navy 7X). As used by the Navy, this glass has a 27-mm. eyepiece, which gives a magnification of 7 diameters. If you want higher magnification, you have to use a shorter focus eyepiece. The Army 6X binocular eyepiece, 22 mm, could be used and would giv e you 9X. The eyepiece shown uses an Army binocular eye lens, but a shorter focus field lens, the combination giving 20-mm. focus, hence, about 10X magnification. The preliminary calculation should determine the exit pupil and luminosity. This glass has excellent illumination at 92 percent. However, Don’t get the idea that the 13 percent rating of the 23X spotting scope is hopeless—13 percent is a good value for anything over 20X magnification. It is worth mentioning here that prism instruments are often rated for illumination on the basis of the exit pupil squared. Thus, if the scope has a 5-mm. exit pupil, it would be rated 25. Using this calculation, the 100 percent standard would be the normal size of the eye pupil, squared: 25 for daylight and 49 for night. Bench setup Set up the objective and focus on well-lighted copy or a bare light bulb, not less than 20 ft. from lens. Use tracing or waxed paper as a ground glass to pick up the image as in Fig. 49. Measure the distance from the rear side of the objective to the image plane. Start your layout and transfer this dimension to the layout. Next, put the two prisms face to face and move the assembly back and forth until you pick up a sharp image of the copy or light bulb. Measure the distance to the face of the first prism and set off this distance on your layout, now you will note that the distance the light travels through a 1-in. prism is 2 in., a total oX 4 in. for both prisms. Set off this distance, C, on your layout to establish the back image plane. Determine the image size. In this instance, the multiplying factor is .070, and this figure multiplied by the focal length of the lens (7% in.) gives .53 in. for the image size. Call this Ha in. for an even figure and mark the image size at the normal image plane and again at the back image plane, as indicated by L. Draw lines K and M representing the marginal rays and the full cone of light. Your prisms must catch the marginal rays K and also as much of the weaker edge rays as possible. The best way to determine prism-placement is to make -two 1 by 2-in. oblongs of cardboard or celluloid. Manipulate these over your layout. The forward edge of the first oblong represents the face of the first prism. You can tell at a glance how far forward you can push it and still pick up the marginal rays. The distance between the two oblongs is the spacing between the prisms. The distance between the back edge of the second oblong and the back image plane must be sufficient to permit focusing. What you finally arrive at in this case is D, %s-in. allowance for the distance the image plane will set inside the eyepiece tube; E, % in. for focusing travel; F, %-in. prism spaci ng; G, 2 in., the distance through the second prism; H, %-in. prism spacing again, coming back; I, 2 in. for the first prism, arriving at J,-the face of the first prism. This may sound complicated, but it is really very simple if you are actually on the job. If desired, you can now draw an outline of the prisms. This shows both prisms flat; the same way you test them in the bench setup. At this point J, it will be noted that the face of the prism catches all of the marginal rays and about halfway out to the lines representing the full cone of light. As mentioned before, it is practical to sacrifice some or all of the weak edge rays, so that this placement of the first prism face is quite satisfactory. What next? Well, you know that the maximum cone of light you can catch on the first prism is 1 in. in diameter at J, so lines drawn from here to image size at the back image plane will establish guide lines for hole diameters needed to pass this same cone of light back to the image pla ne. These lines are marked N in the drawing, and O, for example, shows the diameter of the hole at the back face of the second prism. If you want to use one or more glare stops ahead of the prisms, the hole diameters are determined in the same way, as at P. Monocular construction You will need two wood blocks exactly 1 in. thick to house the prisms. The Vs-ia spacing between prisms is taken up by a spacer of %-in. plywood, and similar plywood pieces are used at the back and front of the housing. The whole thing is glued up like a triple Decker sandwich, the prisms being held securely in the cutouts and between the various layers. Work carefully to prism center lines. Be sure that prisms are exactly at right angles since any rotation here will rotate your image twice as much. Prisms must be spotlessly clean and polished. The eyepiece tube is 1 in. in diameter, this size permitting it to work alongside No. 1 prism; Focusing is by means of a spiral groove cut half way across the eyepiece. Shows the monocular partly assembled and also shows how the turning which joins the main tube to the prism housing is cut away to fit over the second prism covered with a gray pebble-grain oilcloth. General notes Cut the main tube long when making any prism telescope. Check the final position of the objective by actually using the instrument; run the eyepiece in as far as it will go and then place the objective so that distant objects are in focus. Then the full focusing range is available e for picking up nearer objects. The 23X spotting scope £ will focus down to about 40 ft.; the 10X monocular to about 30 ft. or even 20 if you want to make it that way. If you use spiral focusing, it is necessary to know in advance how much you will need for focusing. This travel will be very short with a short focus lens, but much longer with a long focus objective. Allow % in. for lenses less than 10-in. focus; % in., up to 14-in. focus; 1% in. at 18 and 1% in. at 20. These allowances will let you focus down to 30 or 40 ft. in all cases, -possibly closer. When you make a bench setup at close range , remember that this represents the maximum extension of your telescope. If you make a bench setup by focusing on a distant object (this is advisable if you are using an objective of over 20-in. focal length) the setup will represent the telescope at its shortest draw. The Kellne r type of eyepiece gives best results with all prismatic instruments. The objective should always be a cemented achromat. If the lens is not cemented l^^^^^^^ M when you get it, you can dummy test it by cementing with glycerin. Final cementing should be done with Canadian balsam; i n a pinch you can use a good grade of water white (clear) lacquer. The diameter of the objective controls the luminosity of the telescope. The diameter of the objective does not control the field of view; except in the Galilean instrument, you can see just as much through, a small objective as a large one.

James Joyces Dubliners - Analysis of Joyces Araby :: Joyce Dubliners Araby Essays

An Analysis of James Joyce's Araby James Joyce's "Araby" may seem at first glance to be only a story about a young boy's first love. However, there is an underlying theme of his effort to escape an inimical reality by transforming a neighbor girl into something larger than life, a spot of light in an otherwise dark and somber environment. Joyce's description of North Richmond Street evokes images of a vacuous, joyless, and stagnant environment. The house in which the young boy lives seems equally cold and gray. The narrator's description depicts a close and stifling environment: "Air, musty from having long been enclosed, hung in all the rooms, and the waste room behind the kitchen was littered with old and useless papers." (38) Another passage speaks of, "The high cold empty gloomy rooms" in the upper part of the house, and evokes a picture of a gloomy and repressed existence. The protagonist detaches himself from this ugly atmosphere leached of vitality with dreams of Mangan's sister. In contrast to his dark surroundings, he sees her as a something bright in his life, as evidenced by his description of "her figure defined by the light from the half-opened door". (38) Later, as he talks with her at the railings, the narrator relates: "The light from the lamp opposite our door caught the white curve of her neck, lit up her hair that rested there and, falling, lit up the hand upon the railing." (39) His preoccupation with first love is consuming and serves as an escape from the harsh, dirty truths of his existence. On a rainy evening, the object of his fascination spoke to the boy as he stood, hands clasped, and murmured, "Oh love! Oh love!" (39) Her address must seem almost miraculous to him. When she mentions how much she would love to go to Araby, his promise to bring her something from the bazaar seems to imply his feeling that this might somehow bring about a reciprocation of his love. His anticipation of the trip "cast an Eastern enchantment" over him as he looks forward to his trip to what his love describes as a "splendid bazaar" (39), which sets him up for the disappointment that lies ahead. The boy's final disappointment begins with his uncle's drunken preoccupation with his own agenda, which causes him to forget about the promised trip to the bazaar and come home late.

Reaction Paper on Restructuring

Director of Pony Express called a strategic planning meeting. They predicted from numerous rumors some possible problems and potential competitions. Pony Express was a mail service delivering messages, newspapers, mail and simple packages from SST. Joseph, Missouri, across the Great Plains, over the Rocky Mountains, and the Sierra Nevada to Sacramento, California, by horseback, using a series of relay stations.It is the westerners most direct means of east-west communication before the telegraph was established and was vital for trying the new state of California with the rest of the country. (Wisped) Because of that time that there was so many opportunities of change, there are so many ideas that everybody is doing something to make a change, to make a name or something like inventing ideas and make them come possible. With a professor with them during the meeting, they started doing SOOT Analysis ad identifying their mission statement. Previously, I thought that nobody can ever thi nk something like breeding a six-legged horse. For me, reading the article seems to be unrealistic and the thinker is so desperate to meet the expectations of the customers and the demand of the changing environment. I have also noticed that there are instances that a rider must have a degree in master. Although it is a little bit exciting that horse riding instructors that time do have some opportunities that they have their profession upgraded by taking their masters.How about today, does still exists? Harcourt is the world's largest esquire college and provides courses university level (undergraduate and post graduate) BEET diploma and short courses. This is a college that has world- class esquire facilities students can bring their horses to live on campus. (http:// www. Harcourt. AC. UK/courses/esquire) With the ideas in mind of the Board of Director, why does Pony Express didn't last for long? According to Wisped, there were numerous attacks Pony Express have encountered.These attacks were done by the Indians during the Apatite War. Apatite Indians tribe in Nevada, does minor series of raids and ambushes which resulted in the disruption of mail services of the Pony Express. It took place from May through June 1860, through sporadic violence continued for a period afterward. Pony Express operated only once did the mail not go through. After completing eight weekly trips from both Sacramento and Saint Joseph, the Pony Express was forced to suspend mail services because of the outbreak of the Apatite Indian War in May 1860.In addition to their threats, maybe this has contributed large impact on the operations that they cannot manage during the time of operations. Having read this article, I now realized that SOOT Analysis is one of the tools from the many management tools that can be used in strategic planning. On the article that I have read, SOOT Analysis was the tool only used and none other tools were stated. Furthermore, I have earned that analysis are being done by the groups of the Board lust outsiders.Outsiders are the experts that can contribute much on the planning. They may be a number of different planners and/or experts and that can attend on numerous meeting until all such possibilities has been tackled perfectly. Now I have slightly developed me knowledge and understanding on our strategic planning. This makes me feel comfortable on our next strategic planning for the big project our Institute is facing. This knowledge could be essential to me as a learner, a practitioner, a leader, and a public servant.

Communication in the Classroom Essay

A college class discussion would differ from a casual conversation with a friend in that there are many viewpoints, from your classmates and professor, that you need to take into consideration when communicating your thoughts and ideas in an open classroom discussion, where as in a casual conversation with a friend you would probably feel more comfortable expressing your point of view with less concern for the tone of your message. It is important to word your messages in a class discussion in a respectful manner that leaves the floor open to others opinions, which allows for a more productive interaction with your classmates. Usually, you would not choose your words as carefully in casual conversation with a friend, as you likely know each other well, and aren’t worried about what you say being misinterpreted. Another key difference is that a discussion normally pertains to a specific subject while a conversation could be about anything Three ways you can show respect for fellow classmates during class discussions would be By first being responsive, that is to say if you are working together online, responding to questions or comments in a timely manner to maintain positive relationships. Another way to demonstrate respect would be through tentativeness, or being open to change. This means that when you are communicating your thoughts and ideas, you use open language, keeping in mind your classmates may not share the same point of view. Finally, by empathizing with your fellow classmates, you acknowledge and try to understand their viewpoint even though it may differ from your own.

Free Essays on My Living Experience In Usa

MY LIVING EXPERIENCE IN USA During the month of August 2000, I was in 11th grade in India. My father came home on august 11 and told me that we are now able to go to United States. I was so excited and I felt so happy at that particular moment. My father sent application to embassy and they also called us for visa appointment. We went for visa appointment and we were accepted. That was the nicest moments of my life. My heart was so excited, that I was unable to hold my happiness in my body. We started packing our bags to come here. On March 17th, 2001 my father came here. He traveled through plane for the first time in his life. My mother and my brother also came with them. I came late on May 3rd, 2001 here, because I had my 11th grade exams. On the evening of May 3rd I put my feet on land of United States of America, and my whole body was in joy and excitement. The air breeze through my body like a joy and happiness. This was a great experience in my life. This country was new for me and the people were new for me. The surroundings were new and the weather was new. The roads were new and the cars were new. So everything was different and new for me. I started learning the traditions and new rules about how people live here. My relatives were living here since last 20 years. They helped us to get settle here quickly. My father got job as Quality Inspector, much better than he had in India. First I started working as a Cashier at Stop & Shop supermarkets, which was my first work experience in my life and in U.S. This job helped me in lot of ways. First it gave me work experience, and I also came in different peoples’ touch. I learned ways about how people communicate in United States. After four months from my arrival to U.S. I was re enrolled in 11th grade. This was a total new experience for me. I was in different classrooms and I was among new students. My first day of school was very electrifying and very exciting. I mad... Free Essays on My Living Experience In Usa Free Essays on My Living Experience In Usa MY LIVING EXPERIENCE IN USA During the month of August 2000, I was in 11th grade in India. My father came home on august 11 and told me that we are now able to go to United States. I was so excited and I felt so happy at that particular moment. My father sent application to embassy and they also called us for visa appointment. We went for visa appointment and we were accepted. That was the nicest moments of my life. My heart was so excited, that I was unable to hold my happiness in my body. We started packing our bags to come here. On March 17th, 2001 my father came here. He traveled through plane for the first time in his life. My mother and my brother also came with them. I came late on May 3rd, 2001 here, because I had my 11th grade exams. On the evening of May 3rd I put my feet on land of United States of America, and my whole body was in joy and excitement. The air breeze through my body like a joy and happiness. This was a great experience in my life. This country was new for me and the people were new for me. The surroundings were new and the weather was new. The roads were new and the cars were new. So everything was different and new for me. I started learning the traditions and new rules about how people live here. My relatives were living here since last 20 years. They helped us to get settle here quickly. My father got job as Quality Inspector, much better than he had in India. First I started working as a Cashier at Stop & Shop supermarkets, which was my first work experience in my life and in U.S. This job helped me in lot of ways. First it gave me work experience, and I also came in different peoples’ touch. I learned ways about how people communicate in United States. After four months from my arrival to U.S. I was re enrolled in 11th grade. This was a total new experience for me. I was in different classrooms and I was among new students. My first day of school was very electrifying and very exciting. I mad...

How to Write a Comparison and Contrast Paper †Pro-Academic-Writers.com

How to Write a Comparison and Contrast Paper We often hear phrases that begin with â€Å"In contrast to†¦Ã¢â‚¬ . Moreover, students often face assignments where they have to compare two or more things based on some reasoned criteria. Since elementary school where kids are asked to compare apple with the orange, we face the question of contrast and choice almost every day. Thus, this type of task is relevant for all ages. We’re going to discuss how to write comparison and contrast essay based on the most relevant academic materials and internet sources. When you write an introduction with thesis, you have to stress what you’re going to compare and contrast. In fact, words â€Å"compare† and â€Å"contrast† are synonyms. You should choose a specific topic in order not to waste time on many other subjects that can be compared. To begin your paper, search for good examples which you can download or view for free on the web. A compare and contrast essay example makes the majority of students wonder whether they need just to compare, just to contrast, or mix those two processes. Some people do not see the difference between these two. So, before you write different essays of this type, you must understand whether there any difference between comparison and contrast. Anyway, you should write about: General information on two topics Similarities Differences Arguments That is why it is recommended to take no more than 2 subjects at a time to write about. Well, some teachers prefer reading short summaries instead of detailed analysis, so they would love to see a comparison essay only. Others make the assignment more complex by asking to point to the similar features in a separate paragraph as well. After all, your essay would be too short with different points mentioned only. How to Write a Compare Essay Introduction and Other Parts? Because it is hard to find two 100% opposite things to compare, you will find at least one similarity for sure. No matter what you are asked to write about, your thesis statement must reflect your professor's expectations. Thus, if I had a desire to write about Social Networking sites like Facebook or Twitter, I'd have to come up with different thesis sentences according to my compare/contrast assignment. The final organization of your essay should look like: Introduction with powerful thesis 3-5 body paragraphs Discussion (if needed) Conclusion Compare and contrast essay is that type of task that do not require massive research and a lot of sources. Of course, if you write about something you know better than others. However, there are some exceptions. Comparing basketball and football, dancing and playing guitar, dogs and beavers  is an easy deal as you basically know the differences and similarities of these pairs. Besides, they are all coming from the same groups (sports, creative activities, and animals respectively). It is recommended to choose your subjects from one field before you write a compare essay. Using research is crucial when the time comes to write compare and contrast essay on things you know worse. I.e., when you are asked to compare more complicated things like balance sheets of company A and company B, you might want more specific information for your further paper. Pick Comparison Contrast Essay Topics We are often asked this question by students and even professionals of all ages. Marketing specialists often need to write about differences between various marketing analysis in order to discover and discuss what works better for company’s profitability. Anyway, how you write your contrast essay depends on how well you understand tutor’s instructions and whether you make a decision to start working for his or her improved academic performance. Does it seem too difficult to write comparison paper all alone? Sometimes it is better to leave the job to someone else, especially when you are not sure in own competence. Under â€Å"someone† students usually mean professional and trusted online academic companies. Today, every student can turn to creative academic writers that are eager to compare and contrast everything at the highest level in just one essay: from two, three to ten subjects at a time. You just need to mention whether you require a more artistic or offi cial approach. The example of a good comparison or contrast essay may be (in case you have to choose topic on your own): Hitler vs. Stalin World War I and World War II Harry Potter vs. Lord of the Rings Russian Literature and American Literature McDonald’s vs. Burger King You need to make your contrast essay related to your course readings, of course. If we deal with philosophy, most probably students would write about different concepts of freedom, equality, and justice in civic life. It also makes sense to find out what is the same and what is different between legal and ethical aspects of human life. Pay attention to the syllabus when you have to write a compare and contrast essay. It is full of great ideas for your introduction, body paragraphs, and conclusion. This paper usually has a list of good sources as well. By using them, you increase your chances of getting the highest grade. Let’s look at the structure of your future compare essay once again before you write: The title page should have â€Å"Running Head:† and an abbreviated Title flush left and the Page Number flush right. It works for APA and Chicago style only. Write your title at the bottom of your page and repeat it in the middle before your introduction. Your introduction should have a specific thesis. Compare and contrast things in the body paragraphs. Your conclusion should include a brief discussion of the main points. Don’t forget to cite every source properly and recall all sources in bibliography! Coming back to the question of online services, it is worth mentioning that all of the customers who order those essays from talented academic writers received their â€Å"A’s† as well as valuable experience in composing a contrast paper. Now they know how to write a paper on similarities and differences of several things better than anyone else. Who knows where they would need those valuable skills in their life? As we have told already, comparing and contrasting are those two necessary processes that assist us in making serious steps and decisions. While we write your compare and contrast essays to increase your academic performance, we are assisting you in your decision-making too. Solve your academic problems thanks to our certified English speaking writers – order comparison essay now!

Presentation on Propaganda Essay Example | Topics and Well Written Essays - 500 words

Presentation on Propaganda - Essay Example They have been and are applied to other people, groups, gangs, tribes, colleges, political parties, neighborhoods, and states, sections of the country, nations, and races." (Institute for Propaganda Analysis, 1938) DISCUSSION: Although name-calling could be interpreted as trivial, name-calling is the basis upon which many instances of [propaganda is based The premise behind the name-calling and the beliefs associated with these names is in most instances fueled by propaganda. THE PSYCHOLOGICAL EFFECTS OF PROPAGANDA IN RELATION TO TOTALITARIANISM: Propaganda can evoke varying degrees of psychological effects that depend on interpretation of the propaganda as can be seen in the example involving names that we discussed earlier in the presentation. The psychological effects of propaganda in relation to totalitarianism are complex. It is important to remember that in relation to totalitarian propaganda works most successfully when it I psychologically effects the masses. Ellul elaborates on that premise by pointing out "when propaganda is addressed to a crowd, it must touch each individual in that crowd, in that whole group. To be effective, it must give the impression of being personal, for we must never forget that the mass is composed of individuals, and is in fact nothing but assembled individuals.

UNIT 4 seminar Research Paper Example | Topics and Well Written Essays - 250 words

UNIT 4 seminar - Research Paper Example Process evaluation comprises of assessment activities integrated into the implementation of the program. The purpose of the process evaluation is to determine the potential success or failure of a certain program. It assesses the implementation of a given program (Royse, Thyer, & Padgett, 2010). It may require a detailed description of the program, constant monitoring as well as quality assurance check. On the other hand, outcome evaluation is carried out after the conclusion of the implementation program in a bid to determine whether the program really works. Moreover, outcome evaluation assesses the efficiency of the program on the target population. After a successful search for formative evaluation in the Kaplan Library, 8,648 appeared. This number was shocking because the scholarly articles yielded were too many. With such a high number of results, only a limited number of them are relevant. After the search of process evaluation in the same library, 1,182,652 results appeared (Smith, 2006). When outcome evaluation was searched on the Kaplan Library, the search yielded only 16 results. This number was also shocking because it showed that limited researches on this aspect has been done. When formulating objectives, experts have highlighted that they should be measurable and specific. Measurable objectives are subject to successful assessment or evaluation yielding results that determine whether they are effective (Kellaghan, Madaus, & Stufflebeam, 2000). On the other hand, specificity is critical in formulating objectives as it minimizes chances of confusing ideas. Evidently, the three types of evaluation are critical in the adoption of any program as they reflect the potential of any program in addressing the needs of the target

Need a management theory and explain it Research Paper

Need a management theory and explain it - Research Paper Example In this paper communication has been discussed within the context of helix and structuration theories. Globalization has exerted more pressures to operate efficiently and effectively and has pushed organizations to employ skillful means to enhance efficient organizational functions. The effectiveness of an organization’s employee is grounded on organizational culture, effective communication and solid leadership at the workplace. From the case study provided, it is evident that Ford clearly lacks these important elements that can motivate employees and hence increase productivity. It is obvious from the excerpt that there is a complete lack of leadership from the supervisors employing old school tactics to manage new age problems. Culture, communication and leadership are critical elements of an effective homogenous work force that is bent of increasing productivity. These three elements are intricately linked and must be continually sought by the dynamic and high achieving organisation out to make a competitive edge in business. the role of the leader with an organizational s et up is to steer the firm towards realization of a common objective goal. In the case study, Bob through application of this principles management to successfully meet and surpass his quotas daily, much to the chagrin of other supervisors. Communication enjoys a crucial place within organizations and its importance is not in doubt; in fact it is the lifeblood of any organisation that seeks to gel and improve as a unit. The success of an organization can be partly attributed to the degree of communication within an organization as it serves as an essential link for any formal organization, thereby linking the mutual objectives that people within the familiar setting seeks to achieve. In the case provided, communication between the management and the hourly employees has completely broken down and their mode lacks the essential elements that define

Car Accidents: Causes, Statistics and Prevention

Car Accidents: Causes, Statistics and Prevention Introduction Cars today play a vital role in our lives. They bring ease and satisfaction to our lives, because these vehicles help us transport from one place to another without exerting so much effort on it. Wherever you desire to go cars are the fast and easiest solution for your problems. Plus it’s mostly used in our daily activities, transportation from home to school safely, going on road trips; since you will not be able to walk carrying your luggage easily, etcetera†¦ In addition, it comes in handy during emergencies. Moreover, cars are helpful when it comes to safety, but accidents sometimes occur. Scientists and mechanics are attempting to overcome accidents by trying to figure out the faults behind the car. As explained in â€Å"Importance of Cars† article, submitted on June 25th, 2012. Reasons behind car accidents There are plenty of reasons behind car accidents: The speed of the car: For example, in Ireland it is one of the biggest factors that contribute to road deaths. Excessive and inappropriate speed causes more than 40% of deadly collisions. Excessive speed is when you cross the speed limit. The table below explains how a small difference in the speed of the car could be the difference between the life and the death of a defenseless pedestrian. The figure below sums up the stopping distance of the car in wet conditions. While the other figure explains the stopping distance of the car in normal conditions. â€Å"The pictures above are provided by Holroyd City Council Australia.† Driving in Fog: Fog can be defined with â€Å"thick cloud of tiny drops of water in the air† according to Oxford Learner’s Pocket Dictionary. It makes driving perilous in these conditions, since it reduces visibility to around 400 metres. How fog affects vision First of all, the ones vision of speed is twisted. He might think that a vehicle is driving slower than it actually is, as a result to the lowered distinction. Furthermore, as this person will not be able to judge his own speed by taking a look at his surrounding, since he is enclosed by a foggy atmosphere. Secondly, distance may be underestimated. Since people distinguish between far and nearby vehicles based on whether they are blurry or not. As a distant object or vehicle might appear blurry, and the driver’s mind will interpret that the object is actually far. Therefore accidents are more likely to take place. Distraction: If a person diverts his attention away from the road it can cause an accident. Whether that person is adjusting the stereo, using his cell –phone, or even a distraction outside on the streets, it all might happen in a split of a second. As explained in the picture above, using a mobile phone while driving will reduce the driver’s reaction time as slow as a 70 year old. Driving under influence: Driving under the influence of alcohol leads to accidents, because it’s like a tranquillizer and a powerful depressant drug, so it slows down brain functions. The brains ability of processing information is affected by alcohol. As it diminishes consciousness and sight A drunk driver would find it hard to: â€Å"judge the speed of your vehicle; Judge the distance between your car and other cars; Notice traffic lights, pedestrians and other hazards; Concentrate on the task of driving; Keep your balance, especially if you are riding a motorcycle; Stay awake when you are driving; and react appropriately to things going on around you, particularly if an unexpected hazard should suddenly appear.† As reported by the Department of Transport. Furthermore, a person may take more risks than usual, and alcohol would slow down their nervous system, and some people may not react at all. Here are some statistics: â€Å"Every 53 minutes in America, someone is killed in a drunk driving crash. That equates to 27 people every day.† â€Å"211 children were killed in drunk driving crashes in 2010. Of those 211 children, 62% were riding in the car with the impaired driver.† How Physics Improves Car Safety: Seatbelts: According to Sir Isaac Newton in his 1st law which is â€Å"if the resultant force is zero, then the object will If stationary, remain stationary. If moving, keep moving at a steady speed in a straight line.† During the accident, forced are exerted on the car. But not directly to the passenger, since he will keep moving even when the car comes to a stop. They might even hit the steering wheel or go out through the window. The speed of the car before it crashes is sharply equal to the speed of the passenger when it hits anything inside the car. That’s why seatbelts are made; to slow the driver down. Again, Newton’s 2nd law states that: The acceleration of an object is directly proportional to the force applied and inversely proportional to its mass. This law is represented by the equation below. When the accident occurs the seatbelt diminishes the stopping distance. As explained in the diagram that’s on the left. The total force exerted on the passenger’s body equals the mass of the vehicle times the vehicle’s acceleration. When seatbelts are used in the correct way, they lessen the external force of the accident and allocate the initial inertia of the collision across the body. Throughout crashes, seatbelts reduce a lot of force sensed by the passenger and lessen the severity of that person’s injury. Airbags: When the person’s head jolts forward during the vehicle crash, it will be protected by the airbags that inflate whenever the car crashes from certain aspects. So basically, its purpose is to help reduce the passenger’s speed when they collide with the interior vehicle without getting injured. Each and every object in a car has mass, speed and direction (velocity). If a person is not secured inside a car he will continue moving in the same direction (forward, or depending on the crash itself), with the same speed as the car’s, and when the car comes to a stop, until a force is exerted on that person. This passenger has momentum. So in order to stop it, a force has to act on them. Such as airbags that provide impulse. The more time the force has to act on the passenger to slow them down, the less damage caused to the passenger. The airbag has a certain amount of time to inflate when the car crashes with another object, and then the passenger hits the steering wheel. After the collision occurs in 15-20 milliseconds, the crash sensors will decide whether to inflate or ot to inflate the airbag (6-10km/h). If the sensors decide to puff up the airbag it Is about 25 milliseconds after the collision. The airbag takes about 20 milliseconds to inflate, so the person can crash onto it. The person has made contact with the airbag around 60 milliseconds, and then it begins to deflate. The deflation process take about 35-40 milliseconds. Today, airbags can be found in different places in the vehicle. Such as the head airbags, steering wheel airbag, passenger airbag, and side airbags, Even though airbags are found, the passenger still has to buckle his or her seatbelt, because it will decrease his injury. Rule and Regulations In Canada Fog. (n.d.).The American Heritage ® Dictionary of Idioms by Christine Ammer. Retrieved May 12, 2014, from Dictionary.com website:http://dictionary.reference.com/browse/fog http://www.roadsafetymayo.ie/CausesofAccidents/ http://www.roadsafetymayo.ie/media/Media,4515,en.pdf http://boltsaction.com/the-importance-of-cars-in-our-lives/ http://kimenglish9.wordpress.com/2010/12/09/car-accidents/ http://ffden-2.phys.uaf.edu/211.web.stuff/sill/ http://www.who.int/world-health-day/previous/2004/en/traffic_facts_en.pdf http://www.jstor.org/discover/10.2307/1830396?uid=3738872uid=2uid=4sid=21104009116417 http://www.roadsafetymayo.ie/CausesofAccidents/ http://seriousaccidents.com/legal-advice/top-causes-of-car-accidents/fog/ http://tristanmac.tripod.com/id14.html http://books.google.ps/books?id=kE9wMh6DjlMCpg=PA94dq=how+roads+improve+car+safety+physicshl=ensa=Xei=XDlxU9eLEaLe7Aax2ICoDAved=0CCgQ6AEwAA#v=onepageq=how%20roads%20improve%20car%20safety%20physicsf=false https://www.google.ps/search?q=how+seatbelts+workoq=seatbelts+workaqs=chrome.1.69i57j0l3.3914j0j4sourceid=chromeie=UTF-8 http://tristanmac.tripod.com/id8.html http://www.transport.wa.gov.au/mediaFiles/licensing/LBU_DL_B_AlcoholAndDriving.pdf

Repressed Sexuality in Bram Stokers Dracula Essay -- Bram Stoker Dra

Repressed Sexuality in Bram Stoker's Dracula      Ã‚  Ã‚   Perhaps no work of literature has ever been composed without being a product of its era, mainly because the human being responsible for writing it develops their worldview within a particular era.   Thus, with Bram Stoker's Dracula, though we have a vampire myth novel filled with terror, horror, and evil, the story is a thinly veiled disguise of the repressed sexual mores of the Victorian era.   If we look to critical interpretation and commentary to win support for such a thesis, we find it aplenty "For erotic Dracula certainly is.   'Quasi-pornography' one critic labels it.   Another describes it as a 'kind of incestuous, necrophilious, oral-anal-sadistic all-in-wrestling matching'.   A sexual search of the novel unearths the following:   seduction, rape, necrophilia, pedophilia, incest, adultery, oral sex, group sex, menstruation, venereal disease, voyeurism" (Leatherdale   155-156).   While there are many other interpretations of the novel, such as th e vampire as a Satan figure who wishes to take away the mortality Christ won mankind, this analysis will explore how it reads as a story of repressed sexuality and the conflict it creates for the characters living in a repressed Victorian world. Christopher Craft, in his review of the novel, argues that the gender roles of males and females were extremely well-defined and limiting in Victorian society.   The male was perceived as the stronger of the sexes, and women were relegated to a voiceless and submissive role.   He argues that Harker's eager anticipation of the incestuous vampire daughters is a direct parallel of the roles of men and women in Victorian society, but the roles are reversed "Harker awaits an erotic fulfillment ... ... novel allows an outlet for natural, human biological necessities, no doubt many Victorian readers were similarly thrilled and repulsed by its deliberate depiction of them. WORKS   CITED Auerbach, N. A. and Skal, D. J.   Bram Stoker:   Dracula:   Authoritative Text, Contexts, Reviews and Reactions, Dramatic and Film Variations, Criticism.   New York, W. W. Norton & Company, 1997. Carter, M. L. (ed.).   Dracula:   The Vampire and the Critics.   Ann Arbor, U.M.I. Research Press, 1988.   Darling, L.   Dracula is us:   the vampire always sinks his fangs into our deepest fears.   Newsday.   Nov. 8, 1992, (07) 1-5. Leatherdale, C.   Dracula:   The Novel and the Legend:   A Study of Bram Stoker's Gothic Masterpiece.   Brighton, Desert Island Books, 1993. Taylor, S. B.   Stoker's Dracula.   The Explicator.   Vol. 55.   Sept. 1, 1996, (29-31) 1-3.  

Mercury Athletic Footwear: Valuing the Opportunity Essay

Team 10 / Mergers and Acquisitions West Coast Fashions, Inc (WCF) was a large business, which dealt with men’s and women’s apparel. One of their segments was Mercury Athletic Footwear. WCF wanted to dispose off this segment. They just wanted to divest because they wanted to focus more on their core business and move it up to the elite class. John Liedtke was the Business Development Head at that time in Active Gear Inc. He had a clear idea that acquiring Mercury will shoot up AGI’s revenues for sure. It would also ensure an expansion of the key business. In order to get a clearer picture on the acquisition, he needed to compare and analyze the company’s financials well. By this he could gauge the pros and cons of this acquisition. Are the strategic reasons behind the Merger good enough? Explain As a team, we had different views on this question. Some reasons make us think that it may be beneficial for AGI to grab the opportunity but some make us think that it might not be as promising as it seems. Let us see why we feel it is a good idea for AGI to acquire Mercury. Active Gear Inc. Mercury Athletic Footwear Revenue $470,285mn $431,121mn % Revenue Product wise 42% Athletic 58% Casual 79% Athletic 21% Casual Operating Income $60.4mn $42,299mn Revenue growth 2% to 6% 12.5% Active Gear was one of the most successful firms in terms of profitability, in the footwear industry. Mercury looked like a good opportunity for an  attractive investment because they almost have the same revenues, while being smaller in size, in the market. The Percent revenue in the casual footwear in AGI compensates for the gap in Mercury. It’s a perfect balance. When we looked at the industrial average of revenue growth is 10% and AGI is below the standard, however Mercury is above by 2.55%. It is a good sign to move ahead for this acquisition, as it will enable AGI to remain at the top in the market. Both companies are in the same industry and have same products. Both Mercury and AGI does its manufacturing in China. AGI sourced its resources to the contract manufacturers in China. Mercury can leverage with these manufacturers as China just experienced a wave of consolidation favorable for these kinds of manufacturers. This, in turn, can enable AGI to have the opportunity to expand with its top retailers and distributors. Mercury’s cost of manufacturing is low and could help to sync the lower profit margins of AGI, which it had been facing from its suppliers, distributors and consumers. (Refer Case Page 5 and 3). Mercury had always been an autonomous body, which maintained its own financials, data management, resource management and distribution. This would pave a smooth way for AGI to take over. This smoothness could not have been expected had Mercury been totally under WCF. Now let us look at why some of the members of the team thought that the acquisition is not an appropriate decision: There would be strategic clashes because AGI focuses on Classic and elite products with long life, on the other hand, Mercury focused on flexibility and changed its pr oducts based on demand and trend. (Refer Case study Page 2 and 4). There is a huge difference in days Inventory between the two companies. It means that there must be a strategy of keeping their products on shelf. We also come to know that Liedtke believed that Mercury can adopt the Inventory Management of AGI and a bit incremental cost and then it might reduce the levels of DSI of Mercury. Mercury also concentrated on a different geographic section than AGI. We also think that this Acquisition might just entail a complete take-over of the Women’s line of Mercury. However, it might me a loss making business for AGI later (Refer case study Page 6). Review the projections by Liedtke. Are they appropriate? How would you recommend modifying them? We put the Exhibit 7 for reference: As a team we analyzed each segment’s projection: Men’s Athletic This segment indicated a 8,72% average growth rate from 2007-2011. According to the information in the case, Men’s Athletic revenue grew more 40% over the prior year and the average compound rate from 2004-2006 was of 29%, therefore the forecasted item should be based on this assumption from the case of CAGR of 29%. This projection seems conservative and it can be modified towards the expected 29% growth. Men’s Casual Women’s Athletic This segmented shows a growth rate of 2,50% from 2007-2011. According to the information provided in the case, the sales of this business line should be declining at 6,25% per year not increasing. Therefore its sales should decrease in this percentage not increase as projected per Liedtke. Liedtke projected for this business segment, an average growth rate 7,98% (2007-2001). The case indicates a growth from 2004-2005 of 13,5% per year . Therefore this can be somewhat a conservative growth projection. Since this has been solid growth, this could be increased to maintain the 13, 5% sales growth in the upcoming years Women’s Casual Lietdke’s projection assumed that this business line was going to disappear by the end of 2007 this is aligned with was its expected from Mercury management according to the facts stated in the case (page 6). Given this information we can conclude that the Women’s Casual as part of Mercury revenue generator would disappear, therefore this projection seems reasonable if Mercury does not merge. If merger happens this business line can be enhance by the synergies of both companies and it might be a positive approach to keep the brand alive. Estimated Capital Expenditures This projected expenditure was based on 5, 67% average growth rate from 2007 until 2011. The information in the case indicates that Mercury’s capital spending its little since they focus its resources in market research and product designs. Estimated Depreciation This item maintains an average growth rate of 5,67% for the years of 2007-2011. Because there is no more evidence of changes in depreciation this seems reasonable for Mercury’s operations. Cash Used in Operations From the Historical balance of exhibit 4, in 2006 Cash & Equivalents closed with a balance of $10,676. Liedtke projected a 61% decline for 2007 reducing the Cash line item to $4,161. This reduction might be since the historical Balance Sheet (2004-2006) was taking into account Cash & Cash Equivalents â€Å"† where the projected Balance Sheet (2007-2011) it’s only taking into account â€Å"Cash used in operations†. In addition, it might also be affected by the fact of â€Å"Men’s casual footwear† and â€Å"Women’s Casual Footwear† revenue are declining and not generating enough sales. Accounts Receivable The accounts receivable of Mercury, maintained flat growth with a 6% average growth rate from 2006-2011. Probably they have credit terms with retailers and shops, although there is not enough information in the case about this, therefore it seems an appropriate projection. Inventory According to Liedtke projections inventory also maintain an average growth of 6% until 2011. An inventory increase it’s necessary for this type of business, since Mercury needs to supply large retailers with their Footwear. In addition, this increase might be justified with the fact that, Mercury its receiving pressure from suppliers in China who need larger orders to operate at full capacity, therefore Mercury might be forced to make larger orders in the future to maintain its current relationship with the Asian suppliers. However, if Mercury it’s considering Women’s Casual as dead brand this can make the growth to be somewhat conservative. Prepaid Expenses According to Liedtke’s projection these expenses increased from$ 10,172 to  $14,747 in 2007 represented 42% increased. After 2007 Liedtke’s projected an average growth rate of 6% will maintain an average growth rate. Prepaid expenses might be rent of related to their operations however there is not enough information to assume that prepaid expenses can change aggressively over the projected years. Property Plant and Equipments This line item seems to maintain a flat and conservative growth since there is no indications of major changes in this area in the future of Mercury fixed assets. Trademarks &Other Intangibles The amount in trademarks and other intangible should not change since the company already owns the brands of the different segment. If in the future the merger happens then this might decrease Accounts Payable This was projected with a 5% average growth rate per year since 2007. For this type of business model seems reasonable that mercury maintains a conservative growth rate for the future years. The company already has established relationship with retailers and probably their credit terms will remain the same for the upcoming years. Accrued Expenses Accrued expenses which might be related to workers’ wages, increased from 16,981 to 22,778 in 2007 (21% increase). This increase seems somewhat aggressive since the company it’s probably expects to have less staff from the business lines, which are declining. Deferred Taxes Taxes might not suffer any changes, since this the taxes the company will have to pay for the upcoming years. Pension Obligation Projections of pensions seems reasonable and with no changes for upcoming  years. Nevertheless, if we assume that organizational changes will occur in the future such as lay-offs this line could be reduced. Value the target company, first by the DCF approach, and second, by multiples, using Liedtke’s baseline case. Explain all the assumptions that you make in this process We look at the valuation done by Joel L. Heilprin for Mercury when the WACC is 11.06% and the long run growth rate is projected at 2.78%: However, our DCF uses a WACC of 8.73% and a long-term growth rate of 3%. We do understand that there is a significant difference from Heilprin’s calculations; however, it is to reflect upon the probable different values of the treasury securities that we chose. Here is our DCF, but please refer to the excel file (attached through â€Å"Turn it In’) for all the formulas and values we used to give us an idea and to help us reach the solution. In one of our calculations we took Termination Value in 2007 based on the M&A. And in the other one, we took the Termination Value from 2011 because the FCF is growing slowly. (Please refer to the calculations in the Excel) Do you regard the value you obtained as conservative or aggressive? Why? Three calculations give different results because we took assumptions. The DCF method based on case assumption gives higher value than the P/E method. Based on the calculation we get two different market value of the company. The evident one is $236,988. This approach can be considered as aggressive. Moreover the target company has the steady financial statement with a low debt proportion, while the bidder has higher debt in portfolio. We combine the company by â€Å"Pooling Interest† method. This situation considers that the bidder, which tries to target the company with higher price, is considered to be aggressive. From our Lower WACC calculations we drop the Cost of Capital, which can inversely raise the enterprise value. With our high enterprise value we have a higher proposal value to the buyer, higher than Heilprin’s. What kind of synergies or other sources of value not included in Lietdke’s projections? How would you take them into account? The additional opportunities that the company has to improve the results are: Maintain line of Women casual revenues. AGI has the opportunity to add this line of products. AGI can use the infrastructure of Mercury without new investments. Additionally, AGI could change the Women casual brand of Mercury to their own brand, so changing the products style to the concept of lifestyle for women. The company could consider as minimum an EBIT of $0.5M similar to the 2004. Improvement in DSI, DSO, DPO. Mercury has fewer DSI, more DSO, and more DPO. If we analyze the next table, we can consider that AGI have the opportunity to match the DSI of Mercury with the ones of AGI. Additionally, the company has the opportunity of increase the PDO of Mercury with AGI, negotiating days of payment with the providers in China. These opportunities improve the Working capital in $17M for AP, and $22M for inventory. The total improvement for WC is $39M. Increase volume for their providers. AGI reduced the number of providers to allow them achieve more scale and put AGI in a better negotiating position. In that way, AGI could benefit from the bigger scale and continuing consolidation of their providers. Notice that the Gross margin of Mercury is 44%, while it is 50% for AGI. Therefore, with better negotiations for the Mercury products there is an opportunity for reducing COGS in $25M. Elimination of duplicated costs in China. Eliminate the surplus of people the company have in China. AGI manage their providers in China with 85 employees, and Mercury manages 73 professional. The merged company can eliminate at least the 73 professionals of Mercury. The value of 73 employees is $1.7M per year (assuming an average monthly payroll and related of $20k per employee).