Old Testament Exegetical Psalm 74 Essays - David, Ketuvim, Psalms

Old Testament Exegetical: Psalm 74 Old Testament Exegetical Paper: Psalm 74 For my Old Testament exegetical paper I have chosen Psalm 74. This passage was hard for me to read because it rebukes God for letting temples and other holy places be destroyed. In this paper I hope to gain a better understanding of this chapter. I will define two terms that I find to be key to understanding this passage. Reading two commentaries on Psalm 74 I will discuss the authorship, date and place of writing, audience and purpose of this passage. The term congregation is defined by The Eerdmans Bible Dictionary as a gathering of various types. More specifically congregation is defined as the popular assembly or the Israelite religious community (Meyers 232). The Zondervan Pictorial Encyclopedia of the Bible says that congregation expresses the assembly of the people of Israel (Carey 939). Congregation is used 138 times in the Old Testament (Kohlenberger 265). I examined five other passages outside of Psalms to try to gain a better understanding of the term. All the passages I Kings 8, 2 Chronicles 5, 7, 24, and Ezra 10 use the term congregation to describe a specific group of people. Ezra 10 is the only passage that does not use congregation to describe the people of Israel. The Zondervan Pictorial Encyclopedia of the Bible defines deliver as the saving, rescuing, redeeming, or setting free of material and temporal things, but also of spiritual and eternal things (Barker 89). W. R. F. Browning uses deliverance to describe the saving of Gods people, as well as the giving over of traditions (96). In the Old Testament the word deliver or one of its derivatives is used 107 times, predominantly in Psalms (Kohlenberger 319). I read Genesis 32, Exodus 3, Deuteronomy 32, Amos 6, and Micah 5 to find out how the term is used in other passages throughout the Bible. In Genesis 32 Jacob uses deliver as a plea. He says, Deliver me, please, from the hand of Esau, for I am afraid of him. God uses deliver to describe his preserving of the Israelites from Egypt in Exodus 3. However in Deuteronomy 32 God uses deliver to say that no one can be saved from his judgment. Micah 5 uses a metaphor with a young lion amongst the sheep with no one to deliver or save the sheep. God refuses to protect the inhabitants of earth from evil in Zechariah 11. Derek Kidner breaks Psalm 74 down into 5 parts. Verses 1 3 deal with the cast-off heritage, 4 8 speak of the pillaged temple, verses 9 11 convey the impenetrable silence. In verses 12 17 the ancient exploits are reviewed and 18 23 concentrate on the continuing ordeal (264). 1 O God, why do you cast us off forever? Why does your anger smoke against the sheep of your pasture? 2 Remember your congregation, which you acquired long ago, which you redeemed to be the tribe of your heritage. Remember Mount Zion, where you came to dwell. 3 Direct your steps to the perpetual ruins; the enemy has destroyed everything in the sanctuary. The psalm takes as its starting-point the protest of the people against their God, a protest based on their belief in their election (Weiser 518). It is faith, more than doubt, that precipitates the shower of questions which begins and ends this half of the psalm, since the real perplexity is not over the bare fact of punishment but over its apparent finality. Is it for ever?yet how can it be when this is thy pasturethy congregationthy heritage (Kidner 265)? With the sanctuaries in ruin, the enemy laying siege to the land of the Israelites they question their faith in Gods promises in verses 1 3. Verses 4 8 show the destruction and violation of the sanctuaries of God. 4 Your foes have roared within your holy place; they set up their emblems there. 5 At the upper entrance they hacked the wooden trellis with axes. 6 And then, with hatchets and hammer, they smashed all its carved work. 7 They set your sanctuary on fire; they desecrated the dwelling place of your name, bringing

Answers to Questions About Possessives

Answers to Questions About Possessives Answers to Questions About Possessives Answers to Questions About Possessives By Mark Nichol Here are three queries from DailyWritingTips.com readers about pesky apostrophes, followed by my responses. 1. Please tell me the proper placement of an apostrophe when making possessive a singular abbreviation that ends in an s. In other words, for â€Å"Office of Financial Services,† should it be written OFS’s or OFS’, or something different? Either form is correct, depending on which style you use. Associated Press style, for example, which prevails in newspaper journalism and other less formal contexts, requires the possessive form for the spelled-out name as shown here: â€Å"The Office of Financial Services’ report has been delayed,† so the abbreviated form is â€Å"The OFS’ report has been delayed.† However, The Chicago Manual of Style, which prevails in book publishing and other more formal contexts, and similar style guides recommend, for example, â€Å"The Office of Financial Services’s report has been delayed.† The abbreviated form is â€Å"The OFS’s report has been delayed.† I recommend this style. (Note that an s follows the apostrophe even when a word or an abbreviation ends in s, such as in â€Å"Thomas’s report has been delayed.†) 2. I edit corporate documents that use this rule: The first time a government name appears in the document, spell out the name for example, National Institutes of Health and follow it in parentheses with its acronym (NIH). But when the name’s first appearance in the document is in the possessive form, do I use the possessive form in the parentheses? For example, should it read, â€Å"The National Institutes of Health’s (NIH’s) new mandate is clear† or â€Å"The National Institutes of Health’s (NIH) new mandate is clear†? The Chicago Manual of Style does not cover this issue, but its website recommends what I suggest to resolve the related issue in this post: Recast the sentence to avoid the possessive form (â€Å"The new mandate of the National Institutes of Health is clear†). 3. The title of a brochure I’m designing is â€Å"Wholesale Buyer’s Guide.† Is the possessive apostrophe needed on Buyer’s, or is it just â€Å"Wholesale Buyers Guide†? Or, perhaps, â€Å"Wholesale Buyers’ Guide†? â€Å"Buyers Guide,† â€Å"Buyer’s Guide,† and â€Å"Buyers’ Guide† are all common, and they all have some merit, though I favor the latter. In â€Å"Buyers Guide,† Buyers is an attributive noun one that serves as an adjective (just like school in â€Å"school bus† or window in â€Å"window seat†). It means, essentially, â€Å"guide of the buyers,† which I don’t think sufficiently expresses that idea that it’s something offered for someone’s use. â€Å"Buyer’s Guide† suggests that it’s for one person technically correct, but the guide was created for all buyers, not just one, so I think â€Å"Buyers’ Guide† is the best option. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:When to Use â€Å"That,† â€Å"Which,† and â€Å"Who†Yay, Hooray, Woo-hoo and Other Acclamations10 Varieties of Syntax to Improve Your Writing

Application of Marketing Theories to Practice

Application of Marketing Theories to Practice Introduction This report shows the different field of businesses and the methods that our company was using in SimVenture comparing with theories. Marketing and Sales Our company’s main marketing tool was advertising but we were using different like direct marketing, exhibitions and our website. However, digital marketing is limited only to website in the game, although this is getting more popular these days (Pittsburgh Post-Gazzette, 2006). Digital marketing defined by Jobber, 2007: â€Å"The application of digital technologies that form channels to market (the Internet, mobile communications, interactive television and wireless) to achieve corporate goal through meeting and exceeding customer need better than the competition.† Digital marketing is almost completely missing from the game, it is only limited to website. Network theory studies relationships of all sorts, whether between people, animals or things. Social network analysis is an overlapping tool for learn ing about patterns that develop within social networks and how they influence behaviour. Digital marketing channels such as Facebook, Twitter, Foursquare and Instagram are useful in this regard, as they allow marketers to listen to what consumers are saying, and they allow marketers to leverage the power of influential users to spread messages throughout their networks (Harvard Business Review, 2006.). Generational marketing theory holds that consumers born of the same generation — defined as a 20-year period — have common attitudes and behaviours because of shared experiences that influenced their childhoods and shaped their views of the world. The relevance of generational theory to digital marketing is primarily in the ways in which each generation communicates and the online places where marketers can reach them (Zickuhr, 2010.). The customer research in the game is only limited to where the customers heard about but nothing who they are (age, gender, education, et c.). All in all the game had good opportunities in traditional marketing channels like direct marketing and advertisement but digital marketing part is really limited which makes it less realistic. Operations Efficient operations management is a key element to make a company successful. Without supply network a company cannot exist. A supply network perspective means setting an operation in the context of all the other operations with which it interact some of which are its suppliers and its customers. Materials, parts, other information, ideas and network of customer-supplier relationships formed by all these operations (Slack, Chambers, Johnston, 2004.). The supply network view can also help in decision making about the design. The design activity in operations has one overriding objective: to provide products, services and processes which will satisfy the operation’s customers. During the game our company used ‘Just in time’ method for the production because i f there was more order then our organisation was able to produce then we contracted some out when it was financially possible. Furthermore, in the meanwhile of last year in the game, all of our production was contracted out because the four employees weren’t enough to build the product and to handle other task that were essential to run the company at the same time. High dependency theory is one of the explanation of the ‘Just in Time’ approach to operations management. With high inventories insulating each stage in the production process, the dependency of the stages on one another was low. Take away the inventory and heir mutual dependency increases. The ‘Just in Time’ practice of empowering ‘shopfloor’ staff makes the organisation dependent on their actions (Slack, Chambers, Johnston, 2004.). However, this theory perfectly suits with SimVenture, thus it is realistically show the opportunities and limitations of ‘Just in Timeâ₠¬â„¢ delivery and production because in the first year when financially it was not a possibility to contract out some of the production we bumped into some limitations according to the ‘Just in Time’ manufacture technique.

Future of Forensic Accounting and Accountants Essay

Future of Forensic Accounting and Accountants - Essay Example This takes us to our discussion regarding the future aspects of forensic accounting and the role of forensic accountants in the light of the current events and endless possibilities and opportunities in the profession. The current economic recession has yet again revealed the weaknesses in the corporate structure which is under pressure to sustain itself and the crisis which started from prime loans and credit crisis in the financial sector did not take long time to spill over its adversities to other sectors in the US. Similar conditions also prevail in other countries in particular European and Far Eastern countries which rely heavily on US interests in these countries. Present glooming conditions are not favoring businesses and stocks are plummeting as shareholders hold a more conservative approach and feel that presently a more careful approach is required. In this situation businesses are not able to benefit from the capital markets as raising capital becomes difficult and slowing trading activity making businesses fall back on their commitments and disputes are more than likely to happen. In addition to this to stay as a favorable investment choice amongst shareholders it is imperative that companies will indulge in manipulation of their accounts to report healthy view of their companies which may not be the case. Despite of the tougher regulation of the accounting profession and attempts by international regulators to converge all countries on a single set of accounting standards there still remains certain loopholes as participants are not willing to compromise their sovereignty and identification. Fraudsters and culprits are always in search of such gaps that remain in both accounting and legal systems and it is in their interests to misreport their financial condition or avoid such commitments which they may not be able to fulfill. This scenario would surely create further demand for forensic accounting and forensic

Try to apply keneth waltz's three images to the orgins of the Article

Try to apply keneth waltz's three images to the orgins of the cold war and analyize which image considerations were more important in the development of the cold war - Article Example In the second image, Waltz posits that wars are mainly caused by the domestic ambitions of the states (Waltz 45). He employed the Lenin theory of imperialism to explain that capitalists are driven by their ambitions to create new frontiers in other places to increase their domestic economic power. Separates states structures influence war. This is why Waltz argued that multipolar systems had a higher likelihood of war conflicts that bipolar systems. The third image, one that he put great emphasis, is a fine tuning of the structural realism that he had devised (Waltz 56). The anarchic structure of the international system is a huge influence of the international relations. The structure of the international power is dependent on frequency and size of power fluctuations, offense-defense balance, size of first-move advantages and the amount of resources. Arguably, the cold war was about the balance of power. Kenneth Waltz third image shows more concern to the dynamics of the anarchic nature of the international system (Suganami 384). The standoff between the United States of American and the Soviet Union during the cold war depicts a scenario where the two major powers were exhibiting interests in third parties. On this note, Waltz argues that bipolarity stands to lessen a conflict such as that of the cold war because the countries would go back to relying on their resources instead of competing for those of the third parties to try and bring a balance of power. This third image shows an in-depth focus on the bigger perspective of the cause of war by showcasing the underlying causes rather than only highlighting the superficial causes such as the human nature in the first image and the domestic influence of the second image. This implies that the third image is more refined to show how the players of the cold war envisioned the mann er to influence the balance

E-Learning Sites Essay Example for Free

E-Learning Sites Essay E-learning has emerged as a revolutionizing concept in 21st century. It has given numerous opportunities to educational institutes and students in the form of flexibility, construction of knowledge and knowledge transfer using electronic media components. Contemporary services are more in need of e-learning facilities especially for educational institutes that aim at providing convenience and flexibility to students with better accessibility to course material/information content. E-learning websites have popularity due to its enormous benefits to individuals; however, raised several ethical and social issues that need to be addressed. E-Learning Sites Growth of internet and advancement in technology integration for supporting application processes has provided an opportunity to educational institutes to move towards e-learning educational facilities. E-learning sites provide user accessibility to course material from diverse places that increases the flexibility and information sharing capabilities of system. Majority of universities have developed e-learning management systems for its students that have multiple advantages both to university and students (Stair, 2008). These learning management systems involve the integration of technology and communication medium to enhance learning processes. Students have access to electronic features routing them to information sharing, customizability of information, presence of electronic contents and downloading features for supporting advance and better learning processes. Considering the advantages of e-learning sites several issues in dimensions of ethics, social, and professional principles arise that require evaluating the functionality and viability of e-learning sites. These issues place consideration on information system developers for proper analyzability and management to restrain the system effectiveness from potential risks associated with such issues. A number of social, ethical and professional issues have arisen concerning the development of e-learning sites for a university. These issues include the exercise of power, data quality, access to data and system, privacy and data protection, intellectual property rights of material available on website, plagiarism and copyright policy, prevention of fraudulent actions by users, equity for users, and impact of such information and communication system on the perception of individuals (Weert, 2003). E-learning Sites and Ethical Issues Electronic data is accessible to users irrespective of geographical boundaries. However, certain restrictions by regulatory authority may restrict the flow of traffic from specific IP locations. Development of e-learning sites although provided many benefits to individuals but also resulted in certain ethical implications for a professional. These ethical issues require proper management in order to maintain the practicability of system. It is essential for professional to analyze the component system of e-learning sites. Site should provide quality data to students based on their educational standard and need; such as availability of research papers and reference sections is being provided to university students. Data quality available on site must be proven for effective information and knowledge transfer ability to users that increase the understanding and enhance the knowledge level at better rate (Azari, 2003). Material available on e-learning websites is exposed to certain ethical challenges which include intellectual property rights; copy/pasting of text highlighting the principles of plagiarism, and use of owner’s content without his prior permission which directly affects the legal procedure for cyber theft crime (Azari, 2003). Such issues require maintaining the content material ownership rights and copyright policy in compliance with legal code of conduct. Students are given access to wider range of information and material content uploaded by teachers, and university management for students’ flexibility; such material content can be downloaded, easily transformed and integrated into other piece of content. This raises question on ethical responsibility of students for preserving the rights of material available on e-learning site and require considering it as theft, and cheating in case of plagiarised material (Weert, 2003). Cyber-technology provides accessibility to system development content which is exposed to serious threats for modification and alteration that reduces the effective functionality of such e-learning websites (Azari, 2003). Considering the role of e-learning sites in providing rich information benefit to students; viability issues raised on the ethical principles of information issue and subsequent loss risk for other student associated with such malpractices. E-learning Sites and Social Issues E-learning site development also encompasses certain social issues in relation to subjecting ethical obligations. System development professional must ensure that e-learning site for university does not result in discrimination at operative level. At some places, racial and cultural discrimination is observed by restricting the right of specific group to e-learning site (Adams McCrindle, 2008). This results in serious destructive behaviour by students affecting the reputation of university. Focus must be given to equity principles for users to e-learning site functions and materials irrespective of gender, racial or cultural differences. E-learning sites now offer advantages to student to share their views in blog’s section page on e-learning site. Such functionality components although are encouraging students to be productive in information and views sharing, but in some cases it create discrepancies among students behaviour which results in destructive behaviour action by students (Weert, 2003). It must be ensured that such blog section provides access to students only to filtered blog content. Perception of student is also influenced greatly by the information available on website and communication system that directly impact their behaviour and constructive attitude building. However, in consideration to that social issues strengthen concerning e-learning site; therefore, greater emphasis should be on formal aspects of education. Discriminatory behaviour must be restricted and equitable social practices must be adopted towards providing facility to students irrespective of their social class (Cross et al. , 2002). This would enhance the equity principle for learning and enhance the effectiveness of system. E-learning Sites and Professional Issues A number of professional issues are associated with e-learning sites development. First of all, security concern of sites must be addressed. Plagiarism, data theft, and unauthorized accessed to secure and restricted contents by users must be prevented through proper security system management (Bullen Janes, 2007). Professional issues enlarge concerning the prevention of fraudulent actions by users, and managing the access rights for specific group. Such as teachers panel must not be viewable to students, and students must have access to material only related their subjects. Customizability of features and privacy in relation to intellectual property rights advances the responsibility of professional towards addressing the ethical issues. E-learning sites encompass application system to foster easy access to information content for students. Professional must ensure that system procedure manual is easily conveyable to students and users while maintaining their privacy rights. Copyright policy must need to be formed to address the potential risk of plagiarism and copy/pasting of material irrespective of owner’s consent (Adams McCrindle, 2008). Related to this site security and content access must be proactive to potential harms and risks of modification by unidentified identity. Students are more oriented towards cracking the shortcut methods for doing their academic works especially assignments. Hence they prefer copying it from source that can not be detected from plagiarism detection software (Khan, 2005). Including to this, material available on e-learning sites can be changed and uploaded on other e-learning sites without consent of actual teacher especially presentation files. Professionals criticize this activity by claiming it as malpractices and direct theft on the intellectual property of teacher. Hence cyber crime act protect individuals (owners) from such activities and enforce legislations for preventing issues like unauthorized access to e-learning site material resources, protect intellectual property owner rights, and specifies code line for legal obligations on e-learning sites (Cross et al. , 2002). RECOMMENDATIONS Considering the issues specified in the above text following recommendation will enable managing the issues effectively. First of all, a specific user id and password must be assigned to all individuals on equality basis. To limit the unauthorized access student must be allowed to view only contents of courses in which he is registered. To protect the unauthorized use of owners’ material downloading option must be removed; only view feature for specific files will allow university to protect intellectual property rights and avoid plagiarism cases (Khan, 2005). Access to data can be secured through encryption of data content which will enable to access only limited feature and restrict the unwanted users to decrypt the high quality data content. In order to effectively manage the social issues associated with e-learning sites complete freedom must be given to students irrespective of their cultural/racial differences. E-learning site should encompass a protection feature to avoid fraudulent actions by users; document sharing feature by students must be refine and only approved featured responses/sharing documents by students must be allowed to visible on e-learning site for user flexibility (Adams McCrindle, 2008). CONCLUSION E-learning sites are attractive solutions for university to manage its need for information and learning material sharing with students. However, certain issues related to security, fraudulent actions, and malpractices by students such as plagiarism content reduce the effectiveness of such system. In order to effectively manage the ethical, professional and social issues for e-learning sites system developer must use contemporary techniques being used by other e-learning sites developers that not only maintains system security but also provides flexibility and customization feature to both students and faculty members while managing the issues related to intellectual property rights, plagiarism, and quality of data availability including accessibility based on equity rights. REFERENCES Adams, Andrew A. McCrindle, Rachel. (2008). Pandoras box: social and professional issues of the information age. Edition: 1. John Wiley and Sons Azari, Rasool. (2003). Current security management ethical issues of information technology. Edition: 1. Idea Group Inc. Bullen, Mark. Janes, Diane P. (2007). Making the transition to E-learning: strategies and issues. Edition: 1. Idea Group Inc. Cross, John A. et al. (2002). Implementing e-learning. Edition: 1. American Society for Training and Development Khan, Badrul Huda. (2005). Managing e-learning: design, delivery, implementation, and evaluation. Edition: 1. Idea Group Inc. Stair, Ralph M. (2008). Principles of Information Systems. Edition: 9. Cengage Learning Weert, Tom J. Munro, Robert K. (2003). Informatics and the digital society: social, ethical, and cognitive issues. Edition: 1. Springerlink

Supernatural in Shakespeares Macbeth - Power of the Witches :: GCSE English Literature Coursework

The Power of the Witches in Macbeth      Ã‚   Myths and religions often include divine or devilish beings with incredible powers. William Shakespeare incorporated witches with bizarre powers in his play, Macbeth. These witches possessed devilish powers to set the course of events in the plot and added to the flavor of the story. The witches' powers included omnientness, vision and apparition creation, and the ability to set the conditions for disaster, and the utilization of these abilities sets the movement of the play.    As opening characters in the story, the witches establish the major theme of the tale and predict future events. Upon hinting of their insight to the end of the war and revealing their relationship with demonic forces, the witches call out, "Fair is foul, and foul is fair,"(I, i, 12). In his first meeting with the Weird Sisters, Banquo questions the witches powers and asks, "If you can look into the seeds of time and say which will grow and which will not?"(I, iii, 65). The witches prophecies linger through the story and reveal their accuracy, and Banquo takes notice and comments to Macbeth, "I dreamt last night of the three Weird Sisters. To you they have showed some truth,"(II, i, 25). The witches prophecies place an underlying thought in Macbeth and Banquo's minds and hide there throughout their actions with an ever-present influence.    Another influential power of the Weird Sisters was their ability to create visions and apparitions. Early in the murder scene of Duncan, Macbeth sees a bloody dagger   and in a phantasmagoric state, remarks, "Thou marshal'st me the way that I was going, / And such an instrument I was to use,"(II, i, 51). Macbeth also states, "Witchcraft celebrates Pale Hecate's offerings,"(II, i, 60). Both of these statements may suggest a supernatural force in the affair. The witches' powers also extend to the summoning of apparitions that foretell future events. The three apparitions tell Macbeth, "Beware the Thane of Fife,"(IV, i, 81), "none of woman born / Shall harm Macbeth," (IV, i, 91), and "Macbeth shall never be vanquished be until / Great Birnham Wood to high Dunsinane Hill / Shall come against him,"(IV, i, 106). These visions and apparitions, as seen later on, have a profound effect on Macbeth's actions.    The most significant power of the Weird Sisters lies in their ability to set the conditions for disaster.

Management planning of Arthur Andersen

Introduction The Arthur Andersen Company is an accounting firm that was founded in the year 1913 by Clarence Delaney and Arthur Andersen. It is an accountancy firm that deals in auditing, consulting and tax evaluation services. It is based in Illinois. About five years ago, the company was one of the most successful accounting firms with an employee base of about eighty five thousand. Presently, the firm has only two hundred employees under its name. Similarly, its revenue has fallen from 9.3 billion dollars in the year 2002 to very low amounts in 2007. In that fateful year 2002, the firm lost its accounting license as a result of fraudulent dealings. Consequently, the firm has lost its business, and is no longer in serious operation. It is a good example of a company that did not apply management skills in its operations. (Harold, 2003) Planning function of management in The Arthur Andersen Company Management within any organization is normally assigned four main roles, these include; leading, controlling, organization and planning. The planning function of management involves developing an organization’s mission and defining specific methods of accomplishing it. This encompasses a variety of ideas. Planning may be applied when starting a project or organization or it may be applied in the day to day running of the organization. The organization under review was already in existence so we shall examine its day to day planning functions. (Norbert, 1967) The first management planning issue that the company under review failed to analyze was financial planning. The company did not allocate its budget to projects that would generate long term income. It focused on short term gains like the WorldCom audit that preceded its bankruptcy. Financial planning involves monitoring the amount of money coming in and out of the organization and noting any fund misappropriation. This was clearly a duty that the Arthur Andersen Company failed since it lost a lot of finances. This aspect also involves planning salary packages, employee benefits, insurance and retirement packages. Before the great fall of the Andersen Company, this aspect was looked into. The employee base was quite large and complaints were quite rare. Another aspect of planning is policy formulation. This entails coming up with strategies that counter the effect of competitors. The Andersen Company played its part in good policy formulation during the 80’s and 90’s. It knew that IT consultancy was receiving a lot of attention; it therefore decided to focus on this sector and tripled its revenue. But in the years following 2000, the organization did not plan its policies well. It decided to focus on client’s wishes instead of establishing a reputation for being a straight forward firm. This policy planning should be put together with policy development and policy implementation. (Norbert, 1967) Thirdly, management involves human resource planning. This begins from recruitment of new employees when beginning the organization to hiring of new employees. This was well done by the Arthur Andersen Company at its inception because most of its employees were in line with the companies’ mission. In the mid twentieth century, the company founder frequently took his employees for training and ensured that they were in top notch condition. But this was later forgotten because the firm hired employees that were dishonest and untrustworthy. The company did not evaluate its employees to ensure that they were inline with its founding principles. It should be noted that the employees considered during planning encompass all the departments in an organization including managerial posts. The Andersen Company failed in this area because one of its senior representatives in the Legal Department Madam Nancy Temple clearly did not follow due procedures. She failed to withhold company principles. This could have been prevented if employee evaluation was done. Impact of legal issues, ethics and corporate responsibility on management planning. A code of ethics within an organization is a sure recipe to bring about returns on one’s investment. Contrary to what people believe; that ethics are quite theoretical, a recent research by the Ethics Resource Centre in Washington has shown that employees who feel that their management adheres to strict moral standards and codes of ethics, feel valued by their organization. Consequently, productivity will be increased by these employees and company profits will be improved. It was quite clear that the Arthur Andersen Company did not realize this hidden truth before the great Enron scandal that led to its downfall. The Company did not adhere to accounting code of ethics as it allowed numerous irregularities to continue within the Enron Company which it was auditing at that time. All the auditors were focusing on was whether their client’s share prices were increasing. They didn’t pay attention to how the income was being generated. Legalities are a key aspect to be considered during a company’s operations. Companies ought to strike deals that are acceptable within the law of the land. The repercussions from lawsuits are quite severe because they can cause irreparable damage to the company name thus preventing any further business. A case in point is when the Arthur Andersen Company audited the Enron Company is engaged in a deal which it knew was unethical but claimed not to know that it was unlawful. These legalities should have been considered before the firm proceeded with its activities. The consequence of these illegalities was loss of its license authorized by the Securities and Exchange Commission. Even though the decision of the commission was reversed in the year 2005, the company had an ill reputation and no company worth its salt would allow them to audit their firm. (Harold, 2003) Corporate social responsibility encompasses giving back to the community. It is a way of saying thank you to the people who have contributed to company growth. The Arthur Andersen Company did not involve this aspect in its management plans. In the late 90’s and twenty first century, the company began focusing on expanding its client’s base and maximizing profits. It did not realize that giving back to the community would increase its authenticity. This is because, the community would feel like they were partnering or cost sharing when investing in the Company’s stocks or doing business with it. Factors that influenced the company’s strategic, tactical, operational and contingency planning. Strategy can be defined as an action that facilitates realization of long term goals while planning is the coordination of resources within an organization. Therefore strategic planning is analysis of all the information available to come up with the best goals for an organization. One factor that influenced the Arthur Andersen Strategic planning was establishing a reputation in the accounting field. It wanted to be identified with good intentions and strong principles. This was viable during its inception by the founding member. Tactical planning involves putting the strategical plan into action. It usually involves the budgeting process, considering alternatives, studying the market and its competitors. In addition, reviews must be made and reports be made. One factor that influenced this aspect of the company was its revenue. The company wanted to make as much as it could. This meant that it could overlook ethical issues as long as a return on investment was plausible thus causing the company’s downfall. (Erica, 2006) Lastly, operational planning involves the day to day running of the company. This normally involves proper communication between management and its employees. One factor that influenced this aspect was output generated. The company did not adhere to good communication practices within its structure and instead focused on input. Poor communication led to the company’s fall. Conclusion Good management practices are backbone of success within any organization. The Arthur Andersen Company had started out with these practices but was swayed away from them in latter years. If it had stuck to its founding principles, it would still be in operation today. Reference Harold, K. (2003): Project Management: A systems approach to planning, scheduling and Controlling; Blackwell publishing Erica, W. (2006): Strategic public relations management planning; University of York Publishers. Norbert, E. (1967): Management planning: a systems approach; Melbourne publishers                           

Introduce About Myself Essay

About Myself, My Hobbies – Interests and My Future Plans My name is Long. I am 25 years old. I just got married about 3 months. Now my wife and I are living with my parent, my young brother, my young sister and my gran in my parent’s house at Tan Binh district. I was born in Ho Chi Minh city, but my hometown is Quang Nam, because my parents were born in there. I have worked as import & export assistant in 4 years at an Indian company. Regarding my hobbies, although I’m 25 years old, but I really like reading comics, I read it on the book, on the internet, on the magazine, and I read it anywhere, at home, at office, at coffee shop and at class. Moreover I also like playing games; it likes computer games and video games. I don’t only like playing games but also I like playing toys, some toys likes models kits of mechanics, cars, battle ships, planes†¦ In addition I like traveling also, specially, I very love sea, I like going anywhere, where has sea, and I can swim in there all day. Beside, earning lot of money is my hobbies too. In future, I want to become a successful businessman, I will open a series coffee shop, it like Gloria Jean’s Coffees, but I think I just can make it with small scale, honestly, I also like drinking coffee. Moreover I want to open a flower shop for my wife, she really love flower. In addition, I’m going to live abroad, because my father and mother in law are living in US, and they want my wife and me to live with them.

Lawrence Snake Essays

Lawrence Snake Essays Lawrence Snake Paper Lawrence Snake Paper The duality of the last part in the poem where he reflects on the pettiness of his actions can be seen as a result of the contrast between a crisis response which is appropriate (attacking the snake as education and social convention would prescribe), and a crisis response which is manly, that is allowing the snake freedom to traverse the area and leave in peace. His poem manages to combine subtle observations of a short, tension-filled drama with the Insights of a moral thinker and writer. Perhaps what is most disturbing about the poem Is not that Lawrence was Indecisive about what to do, but that a poisonous snake presents an Inimitable foe, and that Lawrence for all his bravado was lucky to have escaped with the conclusion that he acted too meanly. D. H. LAWRENCE SNAKE Perhaps D. H. Lawrence (1885-1930) Is a misunderstood writer. This Is not to claim that the writer has understood him correctly. After all It Is a fashion for any curtly of literature, and surely the writer Is not one, to claim that only he/she has understood an author correctly and all others have either misunderstood or partly understood. D. H. Lawrence Is ore known for his novels than for his poetic abilities. If we think that the great writer was obsessed with sex or his works were mainly about sexuality, we will be mistaken. No doubt, D. H. Lawrence was quite serious about the question of relationship between sexes and its impact on human life. A healthy understanding of the human sexuality is a serious question for a healthy life. But mankind had to pay a hefty tuition fees before it understood this fact. It needed a Freud to explain to it the significance of it all. The religious priests thought that mankind was immoral till they name into the scene to preach them morality, particularly sexual morality. But this is a big topic. Let me come to the main question. Snake is a poem written by D. H. Lawrence running to some eighty lines. It is about his act of attacking a snake that was entering a hole after it took water in the water trough under a tree in his garden and his immediate feeling of remorse and self condemnation for the cowardly act. This poem is much talked about for its sexual images. It is not the snake but the authors inference from the little episode that matters. What is the importance of drinking on a hot, hot day? It is a most natural act of human life. It is beautiful. But the Voice of education tells otherwise. It says that there are innocent snakes and Venomous snakes and venomous snakes should be killed. The ugliness is In human mind and in the Voice of education and not In the sexual act as such. Am I confusing? Let me try to make it clear. Do not kill your sexuality, but pattern the same according to the social necessity. One need not feel guilty because of ones sexual force which is biological in nature. But humankind Is afflicted with this guilt consciousness which does not make It moral In any sense, definitely not In the sexual sense. This Is the underlying theme of D. H. Lawrence Snake. Len the end the author curses himself for having thrown that suck at the snake that was entering Into Its habitat after It took water. Sheathed poem Snake, In the Reptiles section of D. H. Lawrence book Birds, Beasts, and Flowers details a powerful few moments when Lawrence Is confronted by a snake at Lawrence water trough, In Terrain, Sicily. Not sure whether to attack it (for it is poisonous) or whether to simply admire it for its AAU , Lawrence ultimately leaves ten reader at ten Ana AT ten poem wit n Nils sense of pettiness at an attempt to scare it off by throwing a pitcher at it as it retreats down a hole in the wall. It is a famous poem roughly three pages in length that is unrushed, written in free verse, and representative of modernist literature. It was first published in 1921 and most critics agree that the encounter between Lawrence and the snake actually happened.

Consolidation of Financial Statements Research Paper

Consolidation of Financial Statements - Research Paper Example This paper seeks to analyze how the acquisition method compares with the earlier two methods in consolidation of financial statements, its impact on financial statement reporting quality, potential Impact on decision making and International implications of consolidation of financial statements. The paper also discussed the differences between the standards of IFRS and GAAP in respect of consolidation of financial statements with a view to resolve the differences for enhancing uniformity, comparability and transparency in consolidation of financial statements. Acquisition Method Primarily there are two types of treatment under this method. In the first one, the investor acquires assets (and often liabilities) and investee goes out of business and the investor continues to do the business with the controlling interest. The investee company becomes a subsidiary and the stock of investee is shown as investment in the investor’s books of accounts. This process involves accounting for the fair value of the company acquired by ascertaining fair value of the assets and liabilities including contingencies based on risks associated as well as the consideration in line with the international standards. If the consideration is not equal to fair value either it is treated as good will where consideration exceeds fair value or as gain on acquisition where the consideration is less than the fair value. Direct costs associated with the acquisition are expensed. It may include fees payable to legal advisors, appraisers, auditing firms and investment bankers. Indirect costs of acquisition such as secretarial and managerial efforts are expensed. However, fair value is reduced by the costs associated with registration and issue of securities. In the second case, the acquired company continues to function as a separate entity without dissolution. In this case, the financial statements of such entity are considered in the accounts / financial statements of the acquired compa ny. The balances are consolidated separately without formal entries in the books of accounts. Assets with indefinite life are reviewed periodically for impairment in line with the accounting / reporting standards. How Purchase Method differs from Acquisition Method Application of fair-value principle is common to both the purchase method and the acquisition method. However, under Purchase Method transactions costs are included in the purchase price in the books of accounts of the subsidiary. The transaction costs and restructuring costs included in fair value under purchase method are considered as business expenses under acquisition method. Also, fair value is measured as on acquisition date under acquisition method. The acquisition method is based on recognition and measurement of the assets. The acquisition method takes into account non-controlling interests and contingencies, whereas purchase method ignores this aspect. Pooling of interest method The investor records investment in sub account and consolidation is outside the books of accounts by eliminating investment account and equity account in subsidiary’s accounts. Book values of the companies are simply combined together in consolidation of financial statements. Goodwill is not recorded in the books of accounts. Revenues and expenses are added together with retrospective effect. Rezaee, Z. (2001, p. 291) stated â€Å"Under the pooling of interest method: (1) carrying amounts on the books of combining entities should be carried forward; (2) no goodwill should be recognized; and (3) prior financial statements should be restated as if the combining entity had always been combined.† Acquisition method has significant improvements over this method to suit the needs of the businesses. Impact on financial stateme

International Business Essay Example | Topics and Well Written Essays - 3000 words - 5

International Business - Essay Example People from one region within a country used to go to other regions to exchange goods. Different communities realized that there were other goods that they did not know and were available in long distances. This was realized when people from different regions travelled long distances in search for more resources. Word soon spread across the world and communities from different parts of the globe started to look for the different goods. There were goods that were more precious. Merchants went across the world just to get those goods. Such countries included China, India, America and Europe. International business started to blossom at that time leading to a number of civilizations. Domestic business or trade is a form of business, which is confined to the borders of a country. People within that country or territory buy goods and services within their borders. Domestic trade is usually good as it develops local infrastructure and also plays a role in enriching its own. This form of tr ade is probably the oldest form of trade. It was the main type of business in many parts of the world long before, merchants started to go to far lands. On the other hand, international business is business between countries. In this case, merchants from different countries exchange goods for money. Different countries are endowed differently. There are some that are good in industries while others have resources that can be used as raw materials for their industries. The country with industries, for example, would buy raw materials from the country with those resources. Money paid to the country with the resources would be used to buy industrial goods from the industrialized country. Ideally,what is sold to another country is export and what is received from another country is imports. The two countries benefit by getting what they did not have and foreign exchange (Curtin, 2002). One country can trade with many countries depending on its needs. Some countries have been found to im port much more than they import while others export much more than they import. Countries importing more are known as net importer countries, for example, the United States while countries that export more are known as net exporter countries, for example, Japan. International business has assisted many countries to develop and share with others. The unique characteristic of international business is that it also boosts domestic business in some way. Use of the terms domestic business and international business has been very confusing to some people in some scenarios. For example, there are some people who may argue, since domestic business is in certain territories or countries, then in countries with state government systems, the individual states experience both domestic and international trade in some way. Such people will argue that a State like California and Texas trading is international business. Nevertheless, different counties within California do domestic trading. Accordi ng to such people, interstate trade is the same as Britain and France trading (Curtin, 2002). This theory is true, to some extent, and wrong in another way. The different states in the United States represent some form of territorial jurisdiction. In fact, some states operate very differently from others. They have their own regulations for different things and differ from others. Each state has its own governing body that is responsible for drafting and passing policies. As such, the different countries of diverse