Mind Body & Soul :: essays research papers

Everyone has their own opinions and beliefs and discount interpret information as they divulge fit. Both Bertrand Rusell and Richard Swinburne have expressed their views on the topics of the mind spirit and the after life. These are very complex areas of science and have their own ideas of what the mind and soul are and what there purposes are.Russell discussed the finality of Death. He argues that there cannot be life after death and that after the destruction of our bodys that our memories and personality are destroyed as well. He discusses the importance of fear when dealing with death. He states that this is the strongest emotion and he also states that it is instinctive and biological and that it is useful. He thinks that if we truly believed in future life that we should have no fear of death. I have a few opinions about this subject. For one I think that fearing death can be to your advantage. For instance I know people who believe in the after life but they still fear d eath. Having this fear of death prevents them from doing both harm to themselves. Also not knowing what awaits them in the after life could cause this fear as well. This also has to do with religions there are many that believe strongly that there is life after death and that it is their destiny to be with God. Furthermore Russell talks about memories and how after we die they no longstanding exist. I feel that he has not way of proving this. I do not agree or disagree with his theory. I think that there are so many ways to record our memories now that they could always exist. Our memories and sometimes even our personality can be carried by and kept alive done our families depending on how strong the ties are. Maybe not the persons entire memories are kept but at least a fragment. For instance a lot of writers wrote about their real life experience so we get a glimpse of their life and through their writings the memories continue. On the other handwriting Swinburne discuss the relationship between the brain and the soul. He feels that once the brain dies that soul does as well. He came up with an analogy witch does a goodness job of summing up how he feels the soul is like a light bulb and the brain is like an electric light socket.

The Life and Theories of Charles Darwin Essay -- Biography Biographies

The Life and Theories of Charles Darwin Charles Robert Darwin was the fifth child of Robert Waring Darwinand Susannah Wedgewood. He was born on February 12, 1809 in Shrewsbury,England where his tiro practiced medicine. He attended ShrewsburyGrammar School which was a well-kn own secondary tutor which concentratedon teaching classic languages. Even as a boy Darwin loved science and hisenthusiasm for chemical studies earned him the name Gas from his friends.The headmaster at Shrewsbury, Dr. Samuel Butler noted, Heres a boy, playsaround with his gases and the rest of his rubbish and works at nothinguseful. He was in like manner an avid collector. Anything he could get his handson- shells, eggs, minerals and coins interested him. Darwin was expected to follow his father and be fall out a doctor and in1825, at the age of sixteen, his father removed him from Shrewsbury andentered him in the University of Edenburgh to study medicine. He found allof his classes except chemistry dull. After two years at Edenburg, hequit school and went to live with his Uncle Josiah Wedgewood. After heabandoned medicine, his father urged him to attend Cambridge University tostudy to be a clergyman. At Cambridge he met John Steven Henslow whohelped him regain his interest in nature. It was Henslow who wasinfluential in getting Darwin the position of naturalist on the boat TheBeagle. In April of 1831, he graduated from the University. In the fall following his graduation, the government resolute tosend the H.M.S. Beagle, under the command of Captain Fitzroy, to completean unfinished survey of Patagonia and Tierra Del Fuego to help map out theshores of Chile and Peru. Th e voyage w... ...rstand or explain whatever I observed and group a ll factsunder some general laws... On April 19, 1882 Darwin died of a heart attack. The family wantedDarwin to be buried in his home, the village of Downe. However, Parliamentrequested that he be buried in Westm inster Abbey, a cemetery for Britainskings and queens and intellectual giants. This was an indication of howfar Darwin had come towards universal acceptance and respectability.Darwins coffin lies next to Issac Newton which is only fitting becauseDarwin has been called The Newton of Biology. Darwin was modest of hismonumental achievements to the very end and said of himself shortly onwardshis death,With such moderate abilities as I possess, it is trulysurprising that I should have influenced to a considerable extent thebelief of scientific men on some important points.

Contemporary Aboriginal Issues Essay -- essays research papers

Contemporary Aboriginal IssuesAssignment 3- EssayTopic 3 Discuss the political shin for recognition of indigenous rights to land. In your answer, consider the benefits and limitations of the Native gentle answer and recent United Nations criticisms of the current Act.For years we take a shit witnessed the original populations political difference of opinion for recognition of rights to Australian land. At times the effort appears to be endless and achieving recognition almost seems impossible. Native Title and Land claims have become a step closer in achieving this recognition however, for land rights to exist in an absolute form, they cannot exist as a mere Act of Parliament but must form a fundamental part of the Australian Constitution. This seemingly gigantic task is part of the incessant political fight back that the Indigenous population will continue to face. The United Nations is an integral part of the political struggle between the Australian government and the Indi genous people and have on many occasions fought to raise the issue of human rights violation within the Australian constitution.When Captain Cook arrived in 1788 and the colony of Australia began, the Indigenous people of Australia struggled and fought to protect their country from infringement, theft and violation. The Indigenous people were faced with a dominant military force and an extremely different stance of the world. Over one hundred years ago, the colonists understood this land to be open for the taking and the rightful first giveers were treated as intruders on their own land. In 1901 the commonwealth of Australia was proclaimed and a supposedly new era was to occur for this lucky country and its inhabitants. http//www.greenleft.org.au/back/2001/433/433pl6.htm However, for Indigenous Australians, this year marked a 113 years of resistance, removal, withdrawal and dispossession. Over one hundred years later, the Native Title act is passed and Indigenous Australians conti nue their political struggle for land rights Land rights are defined as the entitlement to inhabit and use the land. Indigenous Australian communities seek to gain land rights or Native Title over certain parts of Australian land. This allows the Indigenous Australians the right to hunt, fish and inhabit the land and also gives them the right to contribute to decisions over construction, fishing or mining of... .../land_rights/australia/land_rights_in_australia.htmAccessed on 1st June, 3rd June 2005 Native Title Corporations A Legal and Anthropological Analysishttp//www.federationpress.com.au/Books/MantziarisMartin.htmAccessed on 2nd June 2005 Aboriginal and Torres Strait islander and Social Justice Commissioner Native Title Report 2001, Summary of Native Title Report 2001http//www.hreoc.gov.au/social_justice/ntreport_01/summary.htmlAccessed on 1st June 2005 The Native Title Act matter Indigenous Australia vs. Commonwealthhttp//www.ags.gov.au/publications/agspubs/legalpubs/legalb riefings/br20.htmAccessed on 2nd June, 3rd June 2005 Amnesty International Australia- governments dismissal of UN criticism undermines hard earned credibility in human rights diplomacy.http//www.faira.org.au/pressreleases/1999/03/amnesty-international.htmlAccessed on 1st June 2005 Australia silent on UN racism committee condemnationhttp//en.wikinews.org/wiki/Australia_silent_on_UN-racism_committee_condemtation Accessed on 7th June 2005

JFK Interview Essay -- essays research papers

The JFK AssassinationThis interview was conducted with my friends father on the character assassination of JFK,and the impact it had on life in America.Q How old were you when JFK was assassinated?A I was only 15 at the time, but I can vividly recall itQ What was your very first reaction?A Well, I was shocked I really couldnt believe it. I mean, you hear about thecapital of Nebraskas assassination but it never seemed real. Now JFK was assassinated and itseemed like it could never happen, it was just like a dream.Q How did your parents react?A They seemed more shake up than sad. They couldnt believe that this couldhappen, they were upset that such a man as JFK could be dead, just like that. He did somuch to change the bureau people think, act, and feel in this country and hed never beback.Q What was the general mood?A At the time we lived in a very tight neighborhood in Pittsburgh. Around thatneighborhood you could see things change. Morale was lower than I could everremember, ever ybody was sad.Q Did they play the video back on TV?A I dont ever really remember seeing it replayed over and over on TV, theyreally didn...

Hispanic Diversity in the United States :: Immigration Latino Hispanic Immigrants

The Hispanic diversity of the United States has been well documented in immigrationand population numbers for many years. In 1994, there were 26.4 unrivaled million million million Hispanic Americans living in the Continental United States.In 2005 that number had ballooned to over 35 million.Now in 2008 the number is over 45 million people.(US Census 2008) The quadruple main groups of Hispanic citizens are the people from Mexico, Cuba, Puerto Rico and Central America.Our Hispanic population has given the United States many contributions to politics, economics, family traditions and bilingual advancement in the world. Mexican Americans, probably our best known and documented immigrated citizen to The United States has made great strides in developing our culture and addingRich history to our country.Economic contributions cannot be overlooked,while being one of the least educated groups and most economic disadvantaged groupsMexican Americans are a key attribute to our economy by continuing to participateIn great numbers in the workforce in pursuit of their part of the American dream.Mexican Americans are excellent contributors to politics as well. Cesar Estrada Chavez Founded and led the early successful farm workers union in U.S. history.This was aimed at fair wages for worker to avoid the poverty he was forced to endure as a young manFederico Pena Was the first Mexican American to head the Department of transportation.

Hispanic Diversity in the United States :: Immigration Latino Hispanic Immigrants

The Hispanic diversity of the United States has been well documented in immigrationand population numbers for many a(prenominal) years. In 1994, there were 26.4 million Hispanic Americans living in the Continental United States.In 2005 that number had ballooned to over 35 million.Now in 2008 the number is over 45 million people.(US Census 2008) The four main groups of Hispanic citizens are the people from Mexico, Cuba, Puerto Rico and Central America.Our Hispanic population has given the United States many contributions to political science, economics, family traditions and bilingualist advancement in the world. Mexican Americans, probably our best known and documented immigrated citizen to The United States has made great strides in developing our culture and addingRich bill to our country.Economic contributions cannot be overlooked,while being one of the least educate d groups and most economic disadvantaged groupsMexican Americans are a key attribute to our economy by continuing to participateIn great numbers in the workforce in pursuit of their part of the American dream.Mexican Americans are excellent contributors to politics as well. Cesar Estrada Chavez Founded and led the first successful farm workers union in U.S. history.This was aimed at fair wages for worker to avoid the poverty he was compel to endure as a young manFederico Pena Was the first Mexican American to head the Department of transportation.

ICT and Business Development

ICT and Business Development In line with the main priorities score by the URBACT Information Society Network, this theme foc roles on business development and the role of ICT as a means of tackling economic restructuring and promoting employment and in doing so fostering social cohesion and economic inclusion. The purpose of this brief document is to act as a guide for colleagues when preparing material or presentations on this motif and to provoke discussion on the issues raised in it. Business Development and its relationship to ICT?Business Development is the process of improvement that enables a business to capture more efficient, profitable, and thereby creating or safeguarding jobs. Business development therefore does not only concern marketing and sales departments, that all parts of a business which constitute its value chain and requires effective communication and co-operation within a comp whatever. Over the last 20 years ICT has increasingly been identified as a majo r contributor to the process of business development and improvement and it has been identified that ICT . is responsible for around half of productivity growth in new economies.It drives improved efficiency and better services and products across the entirety of the private and the public sectors. (Viviane Reding, Member of the European Commission responsible for Information Society). What has been the impact of ICT on Business? The use of ICT and technology has affected every aspect of business, transforming not only the way that business is conducted but also creating new business sectors and jobs. The debut of companies like Google and e-Bay which did not exist 10 years ago, was only made possible by advances in technology and the changes that this has created in the way that people ehave (currently Google is precious at ?44billion Source BBC 5th June 05). Some exercisings of the nature of this change include Marketing The use of websites has allowed companies to develop ne w and cheaper ways of reaching new markets, go customers the opportunity of buying goods and services whenever they want and a good deal at reduced cost, whilst also enhancing the level of customer service. This has been coupled with the expansion and use of e-mails which again has been use by business to market their goods and services directly to potential customers, as well as communicating with existing customers and suppliers.Increasingly the marketing campaigns of businesses include the use of technologies such(prenominal) as Contact Management Systems that allows them to co-ordinate, monitor and report on various aspects of their marketing campaigns in new ways making these campaigns more targeted and effective. Finance often all companies now use softw be programs e. g. Sage or Excel to manage their accounts. This has allowed them to look at financial information when required, monitor and respond to their customers purchasing patterns by e. g. offering discounts and ove rall improve the management of their finances.The impression of this has been for m either another(prenominal) companies a reduction in their accountancy fees. Out of office working For many businesses the need for cater to be away from the office attending meetings etc. or to be based in another geographical location has cock-a-hoop alongside employee demands for more flexible working patterns. However effective communication and ability to access information etc. remains critical to the productivity of these staff members. Therefore through the use of technology many companies now use a range of technologies to enable this.These include mobile phones, e-mail, broadband, laptops, etc. Thus ensuring that companies are able to be flexible and adaptive depending on their business needs. Networks Virtually all businesses now have or have access to a computer. The universe of discourse of two or more computers in an office almost always prefaces to the creation of a network. The main advantage of doing so is that resources can be dual-lane e. g. printers, internet access, files/information can be managed and shared amongst workstations and the security of information can be better managed through a network.Increasingly networks are not comely confined to the office but are being adopted so that they allow home/remote working that supports changing business needs. This transformation has in truth taken place over the last 20 years and continues to transform the way business is done. No business today can ignore the use of technology as its effective use helps businesses to remain competitive and profitable, thereby creating or safeguarding jobs. The role of the Public Sector? What is the case for Public Sector interjection if this is already happening?Talking specifically about SMEs, the final report (Feb. 2004) of the European Go Digital Awareness campaign 2001-2003 shows that to help SMEs to Go Digital is still a policy challenge as SMEs remain sceptic al about ICT and e-business. This is mainly the result of Their experience of procuring technology has often left an impression that the wrong decision was made as the expected benefits from using new technology have not materialised. This then affects businesses willingness to further consecrate in technology and therefore threatens their further competitiveness. The creation of new businesses especially in new industries requires that the right-hand(a) support and business environment are present.For example the social movement of Science Parks, Universities, and Research Centres etc. can help the spread of an innovative culture amongst businesses. In the absence of proper support and the right environment areas/regions risk losing the jobs and prosperity brought by the creation of new businesses. Procuring technology in itself is not a route to successful business development but requires that staff have the right skills to implement and use it effectively. Many of the new tec hnologies and emerging or existing businesses are increasing dependant on the presence of a relevant technological infrastructure to support business development e. g. Broadband access. The lack of this infrastructure can undermine business development, therefore prejudicious competitiveness and jobs. The issues above although not exhaustive are indications of market failure and therefore a challenge to the public sector in defining a role and developing projects/iniatives to address them.Without effective action areas/regions risk falling behind and therefore losing out in terms of Developing new businesses in new business sectors made possible by advances in technology Ensuring that businesses by effectively using technology are competitive both topically and globally Ensuring that businesses have the necessary information and support to develop into new markets Enabling businesses to become more flexible and responsive to the demands of their customers and their staff Developing a workforce with the necessary skills that are demanded in the present and future labour market.How did you develop your project? Once you have identified a problem or issue then the next stage is to plan actions to track or redress these issues. This starts with the planning stage which is a critical component to the success of any project, starting with identifying the need for the project, and includes project time scales, project design, project finance, project partners and resources, project organisation and management etc. What were the key factors in achieving this and what barriers did you have to overcome to do so?Main outcomes of the project to businesses? Over the course of any project measuring its success is a necessary part of project management, coverage and measuring impact or change. What therefore were the main outcomes of the project and how were they measured? ?Increased or improved use of ICT helped to expand business activities? ?Increased or improved use o f ICT resulted in the development of new services and/or products? ?ICT usage has helped to create new networks inside and outside the company? The adoption of ICT solutions has lead to the restructuring of working and communication methods in the enterprise? ?New models of working and/new jobs emerged? ?The implementation of e-work helped to integrate people who have been excluded from traditional jobs in the company onwards? ?The business now understands better the need for staff training? ?Additional jobs and/or the maintenance of exiting ones as a result of the projects work? Lessons learnt?During the course of any project the experience of delivery often throws up many unforeseen issues, especially when you are dealing with technology, which are a result of internal and external factors. This then leads to lessons learnt which can range from better ways to manage a project through to innovative approaches to providing support etc. These lessons learnt are not only of value to the project staff but also for others interested in developing or currently running equal projects.

Person centred approaches in adult social care settings Essay

Assignment compositionAssignment overview In this assignment you will demonstrate your fellowship of person-centred circumspection. You will explore what is meant by the name consent, define person-centred values, and consider how active participation can be used to best effect. You will consider how risk opinions can financing inform choices and examine the factors that contribute to the whole somewhat being of individuals using the service.see more thanwhy person centred values are important and how they act social apportion workTasksThere are three tasks to this assignment.A Information leafletB goldbrick answer questionsC geek studiesTask B Short answer questionsBi- cast two ways of finding let out nearly the history, preferences, wishes and needs of an individual using the service. If the resident is unable to talk virtually themselves and what they privation then a good way of finding out is to talk to family and friends. They will have important information ab out the resident that whitethorn supporter you communicate with that person. If the service exploiter can let the cat out of the bag for themselves then the staff can sit d witness and talk to find out more about their needs, preferences and their history.Bii- Describe two ways of making sure that the history, preferences, wishes and needs of an individual using the service are recognised in support or care plans. The service user could write d accept their wishes and needs, if they are able to read and write. With the help of the staff the service user could add extras like favourite music, colour, case of outfit, favourite food, activity and so on.Biii- develop how a care plan helps social care workers to work in a person centred way. Whoever carrys out the service users care plan should have complete viewing of the plan themselves. The care plan is the most important thing to have knowledge about as this is the most valuable piece of information with the service users needs, wishes and preferences.Biv- Define what is meant by the term active participation.1. Promoting there liberty2. get it on day to day life without any struggle3. To help the service user with whatever they ask as you are the only help they may have.Bv- Give two examples of active participation, explaining how the individual using the service may benefit from being fully involved. Getting them to plan a day out themselves, this will help a service feel more independent and happy. To help them promote there independence this will help the service user get to know what is happening where they live and get more social.Bvi- Using the table below, describe three examples of barriers to active participation and how each can be overcome.Barrier How it can be overcomeLack of recognizeing Speak loud and clearHearing aidInterpreterLack of teamwork Staff to story of concernsSocial workers, docs, nurses or/and staff to discuss any issues with the service userMeetings to be made to keep up to date with service user tonicity excluded Service user to help create care planConversations with the service user about anythingService user to attend the staff meetings to be more involvedBvii- Describe two ways of encouraging active participation. Collecting leaflets and showing them to the service user to try and get them involved in activities in the community. Take the service user to volunteer in a shop or event.Bviii- Explain how the identity of an individual using the service is linked to their well being. Moving into a care home is a big thing and a service user could be very alone and afraid of what it may be like so staff should always make any service user feel loved and unforgotten to protect them from losing there identity.Bix- Explain how the egotism-importance esteem of an individual using the service is linked to their well being. Every service user should be treated for respect and confidence, if you do this then that persons self esteem will be very good and thi s will help the person feel welcome and able to speak to any of the staff about any problems, fears, wishes and preferences.Bx Describe two attitudes or approaches which could promote the well being of an individual using the service. Service users should all be given the right to ask what they want and how they want it. Just like you or I would like a hot cop of tea with 2 sugars, you wouldnt forget your own sugar so you shouldnt forget theirs. Staff should be up to date with their training so they can see and learn the service users wishes and preferences.Bx Describe two attitudes or approaches which could promote the well being of an individual using the service. Staff need to understand the service users way of life. Whether that is its religion, choice of food, type of clothing. To understand all this it is vital that the staff read the service users care plan.Bxi Identify two ways of making sure an individuals physical surround promotes their well being. When it is time for a meal the staff should know how that service user would like there meal. about could be a vegan or a vegetarian. Some may just not like a kind of meat, veg, or fruit. Involving the service user in making the meal is also a great way inpromoting the service users well being as this will make them feel involved in something and know what they are move in there mouths.Bxii Identify two ways of working that promote an individuals social and emotional well being. All staff should understand the users support plan. This is so the staff can understand what the user needs.Example- What kind of communication or if they need assistance with eating.Task CCase breeding oneMarcus Thompson is 18 and has learning disabilities. He is moving from childrens social care to adult social care and has to decide whether he wants to remain at home with his family or move to supported housing. You are his support worker and think he would be better off living away from his family who sometimes try to do too much for him.Ci Identify ways of helping Marcus to make an informed choice. You could propose to Marcus if he would like to visit the support housing to see if it is the kind of thing he would prefer. He could stay a night or just spend the day. You could also bring Marcus to speak to some of the former(a) service users and ask questions about the support housing.Cii Explain why it is important that you do not let your own view influence Marcus final decision. It is important because it is not he going into support housing it is someone else. Marcus could maybe love being looked after by his family and want to be around them. But he may want a bit more independence. This is why it is important to make sure Marcus knows that it is completely up to him, its his decision.Case study twoMr Mistry has recently been discharged from hospital after a serious fall. He wants to continue living at home, but there is some pressure on him from his family to move to live with them, or to move to a supported environment.They believe they have the support of the medical profession in this.Ciii Explain how a thorough risk assessment might help Mr Mistry make up his mind about what he wants. If a thorough risk assessment is carried out and explained deeply to Mr Mistry, then he may then realise that he does need more help than he thinks and may consider help. Some people dont like to admit they need extra help, which is why it is important the whole situation is explained so the user knows what could happen.Civ Explain why Mr Mistry may choose to take a risk and live alone in his home. Mr Mistry may choose to live at home because he likes his independence and making his own decisions. He has probably lived their his whole life, moving away to get looked after by your family or care staff may be sound scary to some who has done everything themselves.Cv Describe ways of helping Mr Mistry question or challenge decisions made by his family or other professionals with which he do es not agree. Staff should set up a meeting for professionals, family and of course Mr Mistry to attend and discuss what he wants. Mr Mistry can still make his own decisions.

Cross-Cultural Communication Game

entrance Cross cultural communication becomes an essential element in the fundamental law because of the increase and inte backup man in globalization and the diversity in the work environments. The employees in the company will be separated into diverse groups and sub-groups, those groups will perplex their own verbal and non-verbal communication styles which may create disagreement or conflict within the organization, especially in the multinational company.Objectives of the back up The major goals of the games are I) Introducing to a group about communication pattern change when there are cultural differences, II) Understanding both cultural behaviors and communication patterns can seismic disturbance negotiation between two groups. Equipment and materials required In terms of re character references needed, an overhead projector, a computer and blackboard are needed during the game. Also, paper and gifts would be inclined(p) too. Procedure 1.Divide the students into two gr oups which are Alpha group and Beta group, they will have a paper showing their own characteristics in the game 2. contract two leaders in Alpha group and two leaders in Beta group 3. Solve the distribution of reward problem in their own group first. The first round discourse will be recorded by the game holder. 4. After 10 minutes, half of the members in to each one group will exchange to another group, they will discuss the problem again.They will have cross cultural communication through the group exchanging. The discussion will be recorded by the game holder. 5. Based on the above discussion, each group requires to reporting the results of the negotiation. Time allocation Our management game is Alpha-Beta partnership. Firstly, 3-5 minutes would be allocated on giving students the background information and objectives of the game, and separating them into 2 groups. Then 22 minutes would be the management game session.Lastly, the rest of time would be used to be a debriefing se ssion and a simple conclusion on the management game. Activities Time spend Introduction 3 minutes Dividing into groups 2 minutes Game on Alpha-Beta partnership 22 minutes(2 minutes for them to exchange) Conclusion and feedback 10 minutes Reference http//books. google. com. hk/books? id=49L0vgdcdLAC&pg=PA11&hl=zh-CN&source=gbs_toc_r&cad=4v=onepage&q&f=false

Ifrs Adoption And Financial Comparability Accounting Essay

Globalization of m unitarytary markets has loadedt an change magnitude focal point on international criterions in accounting and has increase attempts towards a individual set of racy quality, globally acceptable set of accounting criterions. Fiscal fixments prep bed in contrastive conjure ups harmonizing to diverse set of regulations, mean legion national sets of criterions, each with its ain set of reading about a similar dealing, doing it hard to compare, analyse and interpret pecuniary statements crosswise states. A fiscal reportage agreement supported by strong administration, high quality criterions, and steadfast regulative model is the key to frugal bankruptment. Indeed, sound fiscal c everyplaceage criterions underline the trust that investors place in fiscal coverage information and therefore play an of signification function in lending to the economical development of a state. Needless to advert, internationally accepted accounting criterions play a major f unction in this full mapping.An approaching economic system on foundation economic map, India, excessively, decided to meet to International Financial Reporting Standards ( IFRS ) . With the acceptance of IFRS by Indian houses, the comparing of two fiscal statements becomes easier and to a fault expects to ensue in better quality of fiscal coverage due to consistent application of accounting rules and betterment in dependability of fiscal statements. Again, one of the major pre-requisites of acquiring listed on European markets is readying of histories as per IFRS look ats. Meanwhile, the proposed convergence with IFRS is likely to make important challenges to the accounting patterns in industrial and fiscal sectors. eon regulators, standard compositors and jurisprudence shapers sit together to rollout the route map for execution of International Financial Reporting Standards ( IFRS ) in India, a broad subdivision of the tending is already debating the impact and the executio n challenges of transitioning into IFRS.AA singular and of import member of smooth passage into IFRS is the convergence of RBI guidelines with the rules laid down in IFRS.A In other words, the successful acceptance of IFRS is based on flexibleness and acceptableness of IFRS by RBI. Banks go out hold to shortly set to accounting alterations that are compel by IFRS.A It is by and large expected that IFRS acceptance worldwide will be nice to investors and other users of fiscal statements, by cut downing the cost of comparing alternate investings and increasing the quality of information Companies are besides expected to improvement, as investors will be much willing to supply funding. Companies that baffle high degrees of international activities are among the group that would profit from a switch to IFRS. Companies that are involved in foreign activities and puting benefit from the switch due to the increased comparison of a set accounting criterion.Comparison in fiscal stateme nts is critical for investors to pull sensible decisions about the comparative public show of entities. hitherto for a assortment of grounds an entities fiscal statements may non be as comparable to its rivals as preparers or users would prefer in the close term. Another trend to heighten comparison is to see handling the fiscal statements non merely as an accounting exercising but besides an exercising in pass oning of import elements that in fact affect the year-to-year comparison of fiscal statement informations. Adoption of IFRS, the new meandering(a) coverage criterions, would better comparison, transparence and credibleness of fiscal statements and in a globalised universe, would moderate to greater economic efficiencies.Research suggests that cultural differences cause comptrollers in different states to construe and use accounting criterions otherwise. Translation of IFRS into assorted linguistic communications poses another menace to comparison. A It will be of import for transnational corporations and planetary audit houses to beef up cultural consciousness supplying. This could profit transnational corporations and their hearers by doing them cognizant of possible prejudices held by their international staff and by co-workers in their international offices, and by assisting professionals recognize their ain state s cultural accounting inclinations and better understand how these surveys affect their ain readings and judgements.Most significantly, the initial and on-going IFRS convergence will impact reported net worth, on tap(predicate) capital and capital adequateness for Indian Bankss. Further, the finalised roadmap for the convergence of Indian Accounting Standards with IFRS, with regard to banking companies, requires all scheduled commercial Bankss to change over their opening agreement sheets as of April 1, 2013. RBI has besides emphasised to Bankss that they need to pitch up to comprise the new criterions. Therefore, there is ever a demand to hold an judgement of the possible chances and challenges for Bankss in India while meeting to IFRS. Subsequent to the proclamation of the proposal by the Institute of Chartered Accountants of India ( ICAI ) to meet the Indian accounting criterions ( Indian generally accepted accounting principles ) with IFRS effectual April 1, 2011, there has been important argument among the criterion compositors, regulators, corporate India and professional accounting houses, on the roadmap to convergence and its deductions.2. Review of LiteratureSince European Union was the first to follow IFRS across the Earth, most of the researches have been carried out on IFRS analysing the information from member states of EU. Research workers have given assorted sentiments on the public-service corporation of acceptance of IFRSs across the Earth as a individual set of coverage criterions. Existing literature supports this position of research workers that acceptance of IFRS as individual set of c overage criterions improves the quality of fiscal information and besides ensures timely loss acknowledgment. Summarily, following individual set of fiscal coverage criterions bring many benefits to describing entities, Investors, bankers and other raise parties as in this period of international boundaries acquiring eliminated, they will non hold to mention to describing statements prepared on the footing of different coverage criterions.Harmonizing to Epstein & A Jermakowicz, ( 2010 ) IASBaYs fabric for the Preparation and Presentation of Financial Statements states that the nonsubjective usage of fiscal statements is to show the broad scope of users of these fiscal statements with information about the entityaYs fiscal place, public impartation and the alterations in fiscal place. This helps in better fiting the users with to a greater extent suited economic determination devising. Elliott B. & A Elliott J. , ( 2002 ) explains that ab initio, regulated fiscal statements were needed on state degree in order to guarantee that all the companies present their fiscal statements in a similar and consistent manner.But the gait with which globalisation is winning topographic point, the demand for internationally comparable fiscal studies were brought frontward. Therefore, in order to diminish the national differences and the differences in fiscal coverage, the international compositors and regulators, for illustration, Financial Accounting Standards display board ( FASB ) and International Accounting Standards Board ( IASB ) have issued accounting criterions such as Generally Accepted Accounting Standards ( GAAP ) and International Financial Reporting Standards ( IFRS ) , severally. Chorafas D. ( 2006 ) says that IFRS is considered by direction think-tanks as a stage displacement in the general accounting, balance sheet place ratings and fiscal coverage techniques.Harmonizing to Drury and Tayles ( 1997 ) there is a demand for more in-depth instance survey to research the linkage between external fiscal coverage and direction accounting. This survey regards the IFRS acceptance as an chance to develop the overall planning systems of a confederacy instead than a narrow coverage system. Fiscal accounting and direction accounting are seen as systems panegyrical to each other. Gordon ( 2008 ) notes that the harmonisation of fiscal coverage, which has led to comparable accounting and fiscal information across states and companies, continues to back up and progress the concern itself. Harmonizing to Soderstrom and Sun ( 2007 ) the intended acceptance of high-quality accounting criterions -IFRS included- is found to hold a positive impact on accounting quality.El-Gazzar et Al. ( 1999 ) province that houses adopt international criterions in order to mobilise out their gross revenues to foreign markets, to achieve more clients and to cut down political be when spread outing activities into foreign markets. These companies see the benefits of using the IFRS transcending the costs of execution and in-usage. Meek and Thomas ( 2004 ) province that the coverage environment of a company besides affects the relevancy of fiscal coverage, non the accounting criterions entirely, i.e. the state in which the company operates may hold an impact on the relevancy of the information. It is argued, that even when using the International Financial Reporting Standards, the fiscal statement information may non be comparable among different states due to cultural differences ( Scott 2009 ) . Harmonizing to Ball ( 2006 ) companies may even confront a competitory disadvantage from an inefficient fiscal coverage notional account. Particularly, houses viing in planetary markets face turning force per unit area to use globally accepted fiscal coverage criterions.Cai and Wong ( 2010 ) in their survey of planetary capital markets summarized that the capital markets of the states that have adopted IFRS have higher grade of integrating among th em after their IFRS acceptance as compared to the period before the acceptance. Paananen and Lin ( 2009 ) gave a unrepentant position to prior research that IFRS acceptance ensures better quality of accounting information. Their analysis of German companies describing showed that accounting information quality has worsened with the acceptance of IFRS over clip. They besides suggested that this development is less likely to be driven by new foster parents of IFRS but is driven by the alterations of criterions. The survey carried out by Callao and others ( 2007 ) on fiscal informations of Spanish houses revealed that local comparison is adversely affected if both IFRS and local Accounting Standards are applied in the same state at the same clip. The survey, hence calls for an pressing convergence of local Accounting Standards with that of IFRS.Therefore, based on the reappraisal it can be deduced that IFRS on fiscal instruments as being really complex, convergence with IFRS contribu tes to different subdivisions in the economic system namely the investors, accounting professionals and the pains as a whole. As IFRS is in the babe phase there is demand for more specific surveies utilizing scientific methodological analysis so that the pros and cons of IFRS could be understood in a larger context.3. MethodsThe present survey is analytical in nature based on secondary informations collected from books, periodicals, commission studies and the Internet.For Bankss in India, convergence to IFRS is likely to present important challenges, as shown by planetary experience. Certain big Indian Bankss, which have the benefit of traveling through the procedure of international GAAP such as US GAAP in the yesteryear, have recognised the challenges of convergence and have already started be aftering their elaborate roadmap to accomplish a smooth convergence. It is clip for other Bankss to take the cue and follow suit. Critical to the successful execution of IFRS in the Indian context would be the degree of regulative sponsorship, the appropriate degree of investing in systems and procedures and consistence in market patterns for countries where judgement is critical.A move to IFRS can be compared to the mountain extremum which can surely be scaled if good planned and suitably executed. This is likely to hold a important impact on the fiscal place and fiscal public presentation, straight impacting cardinal parametric quantities such as capital adequateness ratios and the results of rating prosodies that analysts use to step and evaluate public presentation. In add-on to the fiscal accounting impact, the convergence procedure is likely to imply several alterations to fiscal describing systems and procedures adopted by Bankss in India. These alterations would necessitate to be planned, managed, tested and executed in progress of the execution sidereal day of the month. Despite the assorted hindrances to the proposed passage, until the clip IFRS is impleme nted, it would be worthwhile to measure its challenges and chances for the primary fiscal institutional apparatus in India, called Bankss.4. ConsequencesOpportunities for Banks in IndiaIndian Banks as an early adoptive parent to IFRS enables to better pull off the outlooks of internal stakeholders such as Board of Directors and senior direction, regulators and internal investors and analysts associating to the impact on net incomes and equity. Banking companies are need to bring forth better quality information in the notes to fiscal statements and are obliged to uncover information non required antecedently. Publicly posted fiscal information allows for unfastened and crystalline treatment with clients and providers, employees understand better the fiscal wellness and way of the banking company and better fiscal notes allow stakeholders to do more in depth analysis of the fiscal statement.The commissariats of IAS 39-Financial instruments, acknowledgment and measurement- issued by the International Accounting Standards Board ( IASB ) , establishes the rules for acknowledging and mensurating fiscal assets and fiscal liabilities. This criterion is of peculiar importance to the Indian banking sector and NBFCs which deal chiefly in fiscal instruments. The same is being replaced as IFRS 9 in the convergence procedure. In Indian banking industry, the convergence of IFRS 9 is in three stages which will assist in cut downing complexnesss. The first stage was completed with the issue of the part of IFRS 9 which trades with the categorization and measuring stick of fiscal assets and fiscal liabilities. The 2nd and 3rd stages are in the country of hedge accounting and damage, where presently work is underway.At present, as per RBI s prudential norms, Bankss have to put in authorities securities and history such investings at amortised cost . under IFRS 9, these securities may hold to be accounted for on a fair value footing, with the just value changes taken to the income statement. This will assist Indian Bankss to exhibit the income statement on a fair value basis. Under RBI norms, investings in equity instruments ( other than subordinates, joint ventures ) are recorded at market value. Net losingss are recognized but net additions are ignored. Under IFRS 9, investings in equity instruments are just valued. The additions or losingss are either recognized in the income statement or in a military reserve history. This makes the statement more accurate. That pick is required to be made at the origin, on an instrument by instrument footing, and is irrevokable.Training is a cardinal component of a successful convergence in the Indian banking sector. A workshop-based preparation demand to be provided to internal staff every bit good as high functionaries for more complex and specific facets of IFRS such as fiscal instruments or portion based compensation on income revenue enhancements, or different media such as web-enabled preparation to make a broader audience. Using an external adviser to all hard appraisals which are underestimated by internal staff will supply a great support during the existent transition procedure, doing the executing more successful. As the markets expand globally the demand for convergence additions. The convergence benefits the economic system by increasing growing of its International concern. It facilitates care of orderly and efficient capital markets and besides helps to increase the capital formation and thereby economic growing. It encourages international investment and thereby drives to more foreign capital flows to the state. Indian banking sector besides contributes to the economic growing through the convergence.Investors want the information that is more relevant, dependable, seasonably and comparable across the legal powers. Fiscal statements prepared utilizing a common set of accounting criterions help investors better understand investing chances as opposed to fiscal statements pre pared utilizing a different set of national accounting criterions. For better apprehension of fiscal statements, planetary investors have to incur more cost in footings of the clip and attempts to change over the fiscal statements so that they can confidently compare chances. Convergence with IFRS contributes to investors apprehension and assurance in high quality fiscal statements. The Indian banking industry is able to raise capital from foreign markets at lower cost if it can make assurance in the heads of foreign investors that their fiscal statements comply with globally accepted accounting criterions. With the diverseness in accounting criterions from state to state, endeavors which operate in different states face a battalion of accounting demands predominating in the states.Convergence of accounting criterions simplifies the procedure of fixing the person and group fiscal statements and thereby reduces the costs of fixing the fiscal statements utilizing different sets of ac counting criterions. Convergence with IFRS besides benefits the accounting professionals in Indian banking sector in a manner that they are able to sell their services as experts in different parts of the universe. The push of the motion towards convergence has come chiefly from comptrollers in public pattern. It offers them more chances in any portion of the universe if same accounting patterns prevail throughout the universe. They are able to cite IFRS to clients to give them endorsing for urging certain ways of coverage.Challenges for Banks in IndiaThe first challenge in execution of IFRS in banking sector in India is unity of informations and information. Most scheduled commercial Bankss in India have either already migrated or are in the procedure of migrating to Core Banking Solutions ( CBS ) . In this context, informations unity and information cogency would be of critical importance particularly due to informations intensive demands of IFRS converged criterions. Preparatory work in this respect would enable Bankss to counter a basic challenge in their attempt towards IFRS convergence. Keeping Ethical Standards and values is a cardinal portion of fiscal coverage. Without a strong codification of moralss and attachment to those moralss, fiscal coverage would neglect to animate and guarantee public and investor assurance in entities. Therefore, along with high degrees of unspoilt competency, accounting professionals besides need to hold unquestionable and faultless professional unity. Keeping ethical criterions will be a great challenge for Indian Bankss.The adaptability and compatibility of bing IT solutions used by Indian Bankss to the new demands imposed by IFRS convergence is besides a major challenge. Software which has been written maintaining in head Indian GAAP demands may hold to be modified well to integrate characteristics of IFRS demands. Similarly, compatibility between package and hardware would hold to be addressed to take attention of th e new demand. The most of import factor which differentiates the successful and less successful transition undertakings is the presence and absence of undertaking direction sphere. A comprehensive preparation scheme and plan to human resource is a complex country and demands to be carefully considered. Failure to pass sufficient clip and energy on impact appraisal makes the transition more complex for Indian Bankss.In add-on to the general accounting criterions, Indian banking companies are presently required to stick about to the accounting policies and rules prescribed by RBI, doing the transition a boring procedure. The refilling of IAS 39 by IFRS 9, will present important complexness and application challenges which will ensue in important volatility in income statement of Indian Bankss. Indian Banking companies are undecided to regulative reappraisals and review and are besides capable to minimal capital demands. But IFRS requires increased usage of opinion and extended usag e of unobservable rating inputs and premises which makes the regulative reappraisal procedure more explanatory and complex.IFRS prescribes an impairment theoretical account that requires a instance to instance appraisal of facts environing the recoverability and timing of hard currency flows associating to recognition exposure. The bedrock of this impairment appraisal is the current guidelines of Indian Bankss, which requires a limited usage of judgement and are mechanistic in nature. Significantly different IFRS and GAAP in general lead Bankss in India to more cases of transportations neglecting the derecognition standards, thereby ensuing in big balance sheets, capital adequateness demands, lower return on assets, and recess of gains/losses on securitisation minutess.5. DiscussionsTo reason, as an early adoptive parent to IFRS it is expected that Indian Bankss enable to better pull off the outlooks of all its interest holders in many ways. The replacing of IAS 39 as IFRS 9 in the convergence procedure, execution of IFRS 9 in a phased mode, rating of investings in equity instruments on just value footing, workshop-based preparation to internal staff for assorted facets of IFRS, etc will undeniably assist to run into their outlooks. Again, fiscal statements prepared utilizing globally accepted criterions enable Indian banking industry to raise capital from foreign markets at lower cost and besides help investors better understand investing chances globally. Though convergence with IFRS consequences some challenges viz. unity of informations and information, high degree of proficient competence and ethical criterions, amortisation accounting, frequent alterations in the policies of RBI etc, the challenges can non lessen its chances.

A Rose for Emily: Demonstrate of Homer as the Victim Essay

Emily is clearly a villain in the short story, A Rose for Emily. Although much of her character came from her fathers abuse, she remains responsible for her actions. In the story, Emily is obsessed with avoiding change. She is a symbol of the old South, and clearly represents the few traditionalists following the Civil War. The traditionalists are clearly the villains in the South, because they will not let go of the negative past of slavery, as Emily is in A Rose for Emily, because she will not let go of her negative past. She refuses to let go of the changes she is faced with, for exemplification the death of her father and the idea of not being with Homer forever bring her to unleash her inner anger.Consequently, due to her lack of allowing change, she develops villain behaviors. Her lack of absentminded change does not call for her insane actions, nor make her a victim. Emily knows that Homer will not marry her therefore she turns to killing him so that she can be with him fore ver. She refuses to let him go, which makes her exclusively a victim of herself, thus a villain. The murder was undoubtedly premeditated because she planned the death of Homer by going to the remembering to purchase arsenic. When the pharmacists asked her what it was for, she refused to tell. If she was a victim she would not have a problem explaining the circumstances. Since she did not tell she knew that what she was doing was wrong, which makes her a villain.Emily uses the death of Homer for her own pleasure. She believes that trapping his exsanguine body, as well as her fathers dead body will ease her loneliness. This selfish act shows she has no concern for others. This, again, demonstrates that Homer is the only victim in this story.

Epic Rivalry: The Inside Story of the Soviet and American Space Race Essay

Outer aloofness, in a wider sense, can be considered both a beauty and a mystery. From the conception of the universe such as the Big Bang Theory, to the discovery of the different planets through the right way telescopes, nothing proves to be more ambitious than to have man geographic expeditions on outer space. Indeed, when Sputnik was launched in outer space in 1957, it triggered the so-called space race between the the States and the Soviet summation. The race began with Sputnik in 1957 and culminated by walking on the moon of Buzz Aldrin and Neil Armstrong in 1969.The book, Epic Rivalry The inside Story of the Soviet and American shoes pass, narrates the space race of these devil powerful nations during the Cold War. Written by Von Hardesty, a Smithsonian guardian or curator and Gene Eisman, it showed how the compelling competition had played a significant role in space exploration both with Russian and with the American point of view. The book also showed scores of unpu blished, exceptional, and powerful photographs and the apprehensive drama of the two nations progress with Soviet Unions Nikita Khrushchev and Americas John F.Kennedy at center stage. The foreword, pen by Sergei Khrushchev, was eventually the son of Soviet Union premier Nikita Khrushchev The title of the book was also significant the main title, Epic Rivalry, focused on the wrong heated antagonism between the join States and the Soviet Union. The duration of the conflict started in 1957 when Sputnik went to outer space up to the Apollo landing on the moon in 1969.The book covered a balance, straightforward, and a chronological assessment of that period including the events during the 1940s and 1950s that led to the birth of the Space Age. The central characters of the book were Wernher von von Braun and Sergei Korolev, and supported by other astronauts, cosmonauts, engineers, and even politician of that time. The chapters were separated by two and four paged sidebars on topics th at were technical such as atomic propulsion, and rangeal mechanics.Several photographs were also included, black and white and also of colored nature, upon which some came from Russia and rarely been published. The subtitle of the book, The inside Story of the Soviet and American Space Race, revealed the inside stories rat the space race though some nation who lived on that era may know the story behind it. These could be in high spirits since the book relied on secondary sources such as articles, books, and only a few based on the endnotes can be attributed to primary sources such as interviews, and historical documents.Except for the foreword, written by Sergei Khrushchev who once worked as an engineer in the era of the space program, that offered an inside account of the early Soviet Unions space program. The narrative point of view of the power had a twofold approach to restructure the corresponding universes of the Russian and the American space exploration programs, and t hen to recognize how these two separate nations interacted in a fateful and necessary means. The apparent race became the point of study in a contrasted approach.The author emphasized that both nations had used their corresponding military technology to structure their space programs. The Russian developed their space program in absolute screen and concealment, even the long term and specific goals, not to mention their leader in the space program were never divulged, while the Americans remained unfasten and depended on world support except for the military aspects of their space programs. Aside from these, the book also examined the key role of politics and the significant political figures in shaping the dispatch of the space exploration program.The key person on the Soviet side was Premier Nikita Khrushchev who took an ardent interest in the space exploration programs seeing the potential difference of the propaganda space first. The United States was not as keen at the begi nning on the space program with Dwight Eisenhower being hesitant on the expensiveness of the program. The U. S. took cautions on their space programs until John F. Kennedy presided over Eisenhower and made considerable turn-around on their space programs. He eventually pushed through the program when the Soviet Union launched Sputnik, the first manned orbital journey, and with the context of the then Cold War.Thus, Kennedy committed to the U. S. to send the first humans on the moon. His advocacy was intelligibly supported by Lyndon Johnson and followed by Richard Nixon. excessively included on the book were the talented engineers, scientists, and managers whose creative and ingenious works had helped significantly the development of their nations respective space programs. Notable were the two main characters of the book Wernher von Braun who came to the U. S. at the end of World War II together with the group of experienced German rocket technicians.His team contributed practica lly to the advancement of the rocket program of the United States. Afterwards, James Webb together with capable administrators oversaw the space program of NASA. On the other side, Sergei Korolev (also known as the inexplicable whizz Designer) headed the Soviet Unions space program. Located at the remote area of Baikonur spaceport, he worked also with highly competent and motivated engineers and designers. two nations eagerly pursued their space programs collectively with missile development and research.The space travelers were also central in the book such as Yuri Gagarin of Russia, Alexei and Titov Leonov of Germany John Glenn, Alan Shepard, and Gus Grissom of the United States. All of them displayed exceptional skills and courage and therefore gained popularity. The Apollo 11 mission, wherein Glenn, Shepard, and Grissom were the astronauts, had brought almost a decade of space race between the Russia and the United States to a remarkable conclusion. From the pedestal of techn ological advancement, the book effectively described how the two powerful nations had engaged in a subsequent race towards the space explorations.The different relevant factors were clearly included such as the engineers, scientists, politicians, astronauts and cosmonauts. Though much of the book used secondary sources, there were some primary sources that can be seen on the endnotes and those people who lived on that era would actually now what transpired even not reading the book.There were also some errors such as the statement that the MIR remained in orbit from 1971 to 2001 (Hardesty and Eisman p. 249) or some minor slip-up such as referring to the map of Kennedy Space Flight Center (Hardesty and Eisman p. 159). But nonetheless, the book displayed the relevant story behind the space exploration between two power nations both in the context of the American and of the Russian point of view. These undertaking started what seemed to be the present space age and will effectively giv e aspirations and relevant information to the youth of today.Works CitedHardesty, Von and Eisman, Gene. Epic Rivalry The Inside Story of the Soviet and American Space Race. Random House Publishing. September 2008.

History of Pueblo Revolt Essay

Every piece of written history starts when somebody becomes curious and asks questions.1 In Webers compilation he gathers several of these curious peoples works and binds their writings together to form a fork of continued discussion. Arguing from different sources and coming from different backgrounds, they indubitably arrive at different conclusions. From pick up to Gutirrez and from Chvez to Knaut, they all are crack of a continued dialogue on what that caused the Pueblo Revolt of 1680.By addressing the readings as a sum instead of individual accounts, one can gain a more elaborate view. bandage some poke holes in others theories, virtually of the measure, the writers simply offer different perspectives. The vast depart of the arguments speak to the difficulty of the topic. Examining an event (or series of events, as the case may be) 300 years ago is an arduous task, but trying to determine causation of such events is even more cumbersome. Typically legion(predicate) fac tors exist and to give these factors any sort of rankings requires a fair bit of perspiration on the part of the researcher. This rise will cause to evaluate this eclectic mix of commentaries to sift out the strong arguments from the weak.In 1598, when Juan de Oate arrived in northern upstart Mexico with a small group of colonists to Pueblo country, Spain demanded payment of trade protection and the friars demanded allegiance of religion. For over 80 years Spanish lived with Pueblo before the revolt multiple generations.2 As Knaut transports out, that as colonists were isolated from the south in a land where indigenous inhabitants consequenceed in the tens of thousands, meaning at that place was nap of contact between the two groups.3 Within that time families intermarried, and a large mestizo population arose, creating an ford in the Venn diagram of early New Mexico. What Knaut argues in Acculturation and Miscegenation is not necessarily as hard as the others to prove who or what caused the revolt, but rather works in earnest to point what he sees as the creation of a mixed culture, with syncretism occurring on both sides. Perhaps in this essay more questions that answers are created why after 82 years of living together would the Pueblos revolt? take in has a more direct answer to this question. He, unlike Knaut, does not spend as much time underlining the syncretism that occurs, but spends more time examining the relationship between Pueblo and Franciscan, and reigning in the by chance unfair inclemency of previous works in relation to the government. conglomerate believed that drought, shortfall and Apache raids caused the revolt, shedding the competing notions that religious incompatibility or having a suitable leader as primary causes.4The two arguments in the proceeding articles before granary that religion was the primary cause fall flat from Garners lens. In one instance, he cites the friction between Father Isidro Ordonez and Govern or Pedro de Peralta as a result of the governments unfair treatment of the Indian. Peralta in conclusion decides to have Ordonez arrested, but the colonists (or ecomenderos) proceed to abandon the governor.5 Garner goes on that governors of early New Mexico are understand in a negative light primarily because documents are strongly biased against them.6 He explains that the creator that these documents are so biased is because of the natural tension between the writers of these records, the Franciscans, and those whom they wrote about, the governors.7 Garner continues to impress that the Franciscans were the friend to the Indian and foe to the governor. He cites Scholes who states, the religious and economic motives of empire were antagonistic if not essentially incompatible.Having earlier conventional a different relationship structure than what was typically seen, (a shift from the Hispanic-Pueblo dichotomy to a more interwoven relationship of priest-Indian-mestizo-colonist-go vernor) Garner then moves on to the crux of the issue the cause of the revolt. The kind of peace that had been pervading New Mexico was contingent upon relative prosperity, writes Garner. The Spanish had used their organizational skills to create surpluses in the Pueblo economy but the famine of 1670 was so implacable it essentially collapsed the system. The drought of the 1660s the precursor to the famine was so severe it caused Indians and Spanish identical to eat hides and straps, as written by Fray Francisco de A onlya in an account to the King.In the face of such an oppressive environment, Indians naturally began to question why Spanish controlled their food source. This, coupled with a new accent on nativism, turned up the heat and brought the already tense situation to a simmer. This movement towards nativism perhaps may have been a reaction to Indian culture sprouting up in both mestizo and Spanish life. Garner continues on this thread noting that Governor Lopez de Men dizabal was forced to crack down on Pueblo religious and heathen activity. While syncretism among the Pueblos was tolerable, among the Spanish it was viewed as inexcusable. These two factors were the foci of the Pueblo Revolt of 1680.8In contrast, the setting that Bowden and Gutirrez attempt to construct in their essays is a religious clash, one that, while not noticeable immediately, was exacerbated by the droughts and famine. later on introducing the essay, Bowden then discusses the similarities of the Pueblo religion, and then highlights some of the missteps the Franciscans took in their interactions and, most of all, the conversion process. First they insisted that the Pueblos should learn Spanish, and almost without exception, failed to nark any attempt to learn native language. Also, they instituted mandatory mass attendance for all Indians but peculiarly not all Spaniards. On top of this, leaders who continued practicing the previous traditions were whipped or executed.9 (27-28)Bowden raises a number of valid points the Franciscans do not appear to be the same persons that protested against the injustices to the Pueblos by the Governor Peralta. Rather, they seem to be creators of an oppressive environment that was quite insensitive to the Pueblo people. However, if you note Bowdens sources, he cites textbooks for his long diatribe. Garner, in contrast, relies heavier on topic specific articles written by respected names such as France V. Scholes and Jack D. Forbes. While Bowdens sources are legitimate, he seems to be using information that is more generalized, and not as focussed on the relevant issues.Gutirrez points to overtaking of authority among the Franciscans as the central author for the revolt.10 He notes that this gradual bolshie of power began in 1640s. Because of the uncertainty and unease that followed, the Friars pushed for more drastic measure to balance out this loss of power a crackdown on syncretism and an emphasis on martyr dom.But the connections that Gutirrez makes are weak he points to the loss of power in the 1640s, but does not cite any kind of example to support his point until 1655.11 In addition, most of examples of this loss of authority do not come until the mid 1660s and the early 1670s in the midst of drought, quarreling among Spaniards and attacks by Athapascan raiders. And Gutirrez examples of Franciscan brutality arise, interestingly enough, around the time that Garner points to heavy pass on response by the Spanish to combat syncretism. Gutirrez illustrations seem to support Garners idea of the Indians macrocosm like children in a new world and entrapped in the struggle between the Franciscans and Hispanic community.12Anglico Chvez provides yet another take on the Pueblo Revolt. While Gutirrez, Garner and Bowden all spend considerable time on relations, Chvez as his title Poh-yemos Representative and the Pueblo Revolt of 1680 puts much more emphasis on establishing a new leader as a primary cause of the Pueblo revolt. Chvez seems to avoid tackling the revolt squarely (like Knaut) part because he devotes most of his time supporting his argument for Domingo Naranjo as the leader (arguably 21 of the 24 pages). disrespect Chvez lengthy narrative supporting Domingo Naranjo, the black leader with yellow eyes, many scholars reject this notion, because it seems to runs counter to what most sources suggest. Historian Stefanie Beninato agrees that Naranjo was a leader, but one of several as the concept of a single leader is not viable in the theocratic social structure of the Pueblo world.13 Garner too, while recognizing Pop as instrumental, rejects the idea that he was a unique Indian leader, but rather he arose out of necessity, as opposed to the creation of necessity.14 While, many critique Chvez uncommon interpretation, it reminds one to reexamine the mestizo and mulatto population in New Mexico. Naranjo, real or not, represents the truth that the black/white Puebl o/Hispanic definition was increasingly blurry in the years leading up to the revolt, and an entirely different culture had emerged. Poh-yemo had multiple windows into this culture of multiplicity.Garners essay seems to be built around the most logic because his essay points to lack of prefatory necessities as the true cause of the revolt. When there is enough food and prosperity people get along. When there is a shortage, it pushes groups to exceptional measures. Rarely has a revolt occurred without certain factors mitigating access to peoples basic needs. Garner similarly spends ample time with the battle itself, and provides plenty of evidence of to why it was a success particularly because of the cultural coexistence with the Spanish.Garner is not without flaw he fails to address certain issues, notably that of the presence of a big mestizo culture. While he acknowledges it somewhat, he seems more preoccupied with the Franciscan-ecomedero versus government dynamic. This over sight, however excusable, provides good reason for holding onto multiple sources while dissecting historical events such as these. In the absence of primary documents, the vastness of rigorous scholarship is especially crucial. To hold the works of these curious scholars together stresses the value for careful imagination and due diligence.

Curriculum Development Paper

This course paper discusses the normal cultivation that occurs during the Toddlers stage of growth. It also discusses some of common respiratory and gastrointestinal diseases and disorders that be present throughout toddlerhood. It emphasizes important information related to the Nursing field. It thoroughly discusses the breast feeding oversight compound in the care of normal growth as fountainhead as the health deviations seen in toddlers. The rump audience is a category of 3rd year nursing students. Pediatric nursing is important growth of nursing that should be tackled by junior level in a Nursing course.Goals/ Learner outcomes of the Lesson The goals of the lesson are for the students to understand the normal growth and development seen in toddlers. They should identify the antithetic health abnormalities affecting toddlers. They should harbour thorough knowledge about the nature of the disorders discussed. Students should be equal to identify the signs and symptoms r elated in all(prenominal) disease/disorder presented. They should enumerate the nursing care and its rationale given to sick toddlers. schooling ObjectivesAt the demise of the lesson, the students will be able to understand the nature of Seizures, rational Palsy, Meningitis, Primary mingled, enteric Parasitism and Croup. They should be able to describe methods to promote preventive measures against Seizures, Cerebral Palsy, Meningitis, Primary Complex, intestinal Parasitism and Croup. They should be able to identify different laboratory and diagnostic examinations done for each condition. Students are expected to identify the common presenting clinical contemplation for each condition.And lastly, they should be able to enumerate nursing way done for clients with Seizures, Cerebral Palsy, Meningitis, Primary Complex, Intestinal Parasitism and Croup. Instructional design homunculus, Learner characteristics, Learning theory and other applicable characteristics Instructional d esign model Dick and Carey Design Model. Dick and Carey Model involves all the phases described previously in the ADDIE model, commencing with identification of instructional goals and finishes with summative evaluation. This model is suitable for a variety of context areas including primary and secondary schools as well as business and government.It is also adaptable for a variety of users ranging from movie to expert, as the step by step descriptions aid with progress through the model (Taylor, 2004). Learner Characteristics thither are many factors that make for a clients ability, motivation and desire to learn. Addressing these factors when planning educational interventions is essential, because the effectiveness of the intervention pile be at stake. Learner characteristics include, among others, culture/ethnicity, literacy, age, health status, education level, and socioeconomic status (De Young, 2003, p. 59). Learning TheoryCognitive Learning Theory. The key to learning and changing is the individuals cognition (perception, thought, memory, and ways of processing and structuring information). According to this perspective, to learn, individuals must(prenominal) change their cognitions. A highly active process largely directed by individual, learning involves perceiving the information, interlingual rendition it based on what is already known, and then reorganizing the information into new insights or understanding (Bastable, 2004, p. 50) Content outline Seizures I. Seizure II. Types of Seizures II. Signs and symptoms of Child with SeizuresIII. Medical management / pharmacological management (Nursing considerations) IV. Nursing Management V. Preventive Measures Cerebral Palsy I. Cerebral Palsy II. Signs and symptoms of Child with Cerebral Palsy III. Medical management / Pharmacologic management (Nursing considerations) IV. Nursing Management V. Preventive Measures Meningitis I. Meningitis a. ) Bacterial b. ) Viral II. Signs and symptoms of Child with Meningitis III. Medical management / Pharmacologic management (Nursing considerations) IV. Nursing Management V. Preventive Measures Primary Complex I. Primary Complex II.Signs and symptoms of Child with Primary Complex III. Medical management / Pharmacologic management (Nursing considerations) IV. Nursing Management V. Preventive Measures Intestinal Parasitism I. Nature of Intestinal Parasitism II. Life Cycle of Intestinal Parasites III. Intestinal Parasites a. ) reservoir b. ) portal of exit from reservoir c. ) method of infection d. ) Portal of entry e. ) susceptible host IV. Signs and symptoms of Child with Intestinal parasites V. Medical management /Pharmacologic management (Nursing considerations) VI. Nursing Management VII. Preventive Measures CROUPI. Nature of Croup II. Signs and symptoms of Child with Croup III. Medical management / Pharmacologic management (Nursing considerations) IV. Nursing management Instructional Methods Lecture. Lecture can be defined as a highly st ructured method by which the teacher verbally transmits information directly to groups of learners for the purpose of instruction. In its purest form, the lecture format allows for only minimal exchange between the teacher and learner, but it can be an effective method of teaching in the lower-level cognitive domain to impart content knowledge (Bastable, 2004, p. 357)In this instance of teaching strategy, the teacher will provide the necessary information about the normal growth and development of toddlers as well as the health deviations common to toddlers. The micro teachers will emphasize the important nursing management involved in caring of sick toddlers Group Discussion. It is a method of teaching whereby learners own together to exchange information, feelings, and opinions with one another and with the teacher. It is one of the most commonly employed instructional techniques. The legal action is learner-centered and subject-centered (Bastable, 2004, p. 358).This strategy i s incorporated in the lecture. Once in a while, the teacher would be asking questions for the degree to discuss. After each boob tube clip of certain illnesses, the class would be asked to give their opinions about what they wealthy person watched. They will be asked about certain information that should be remembered in the video clip. Questioning. The use of teasing places learners in an active role. They are asked to recall, to form links between previously isolated information, to analyze statements or beliefs, to evaluate the worth of ideas, and to speculate about what would happen if (De Young, 2003, p.126) This type of strategy will be utilise as to serve as a recitation for students. This will also serve as a localizeing system for them to get rewards and additional credit in their evaluation quiz. Using of audiovisuals (handouts, power point presentation, video clips). If used appropriately, audiovisuals can greatly enhance teaching and can add interest and stimulatio n to the schoolroom (De Young, 2003, p. 131). Instructional Materials Handouts. The teacher would provide handouts containing important information students can review upon after the class. Power point presentation.Power point presentation is the type of visual aids that will be used this is for the convenience of some(prenominal) the teachers and students. Students with portable storage devices can acquire the software copy of the report. Video clips. Video clips related to the topics cosmos presented by the micro teachers would be shown to students and they would be asked to give opinions about what they have watched. Evaluation Methods Before the class ends, a 30 item quiz will be given consisting of true-false questions and situational types of questions for analysis and detailed thinking using multiple choice.Multiple-Choice Questions. Nursing examinations are often written in the multiple format. There are several reasons for this fact. One is that although they are challe nging to create, they are easy to score and can be scored by computer. Another reason is that licensure and certification examinations are multiple-choice tests, and therefore educators want learners to be familiar with questions like the ones that they will be taking on these exams (De Young, 2003, p. 265). True-False Questions.True-false questions are designed to test a learners ability to identify the correctness of statements of fact or principle (De Young, 2003, p. 268). References Bastable, S. B. (2003). Nurse as Educator Principles of Teaching and Learning for Nursing Practice. Massachusetts Jones and Bartlett Publishers. De Young, S. (2003). Teaching Strategies for Nurse Educators. New jersey Pearson Education, Inc. Taylor,L. Educational Theories and Instructional Design Models. Their Place in Simulation. PDF document. Retrieved from Lecture Notes Online Web Site

WMDA

WMDA instance surveyThe architectural residence, West Midlands Designers and Architects Ltd. ( WMDA ) , was a profit-making and successful precaution three old ages age. A closely knit group built a friendly and consonant rhyme atmosphere under the direction of Russell Quinn. There are 10 ply working for this design and computer architecture house. However, the market collapsed and economic system is on crisp downswing. WMDA has less work to manage. Under this circumstance, the foreman decides to f wholly an acceptable and just manner to lay-off four ply in order that the house can go on to last in this competitory market. There are four possible orders to hold decide-making, but, which flair can be a just use and how to make up ones mind who would be extra will be analyzed and explained below.Russell Quinn has considered four possible methods Last in first out ( last in first out ) wilful redundancy Selection on virtue Peer survival of the fittest included. Every co in has both sides, these four methods besides have their ain strength and failing.First of all, LIFO is the easiest, simplest, traditional method. Additionally, a unwavering and long history company should necessitate almost gifted and full of new thoughts immature employee, non all old and sleep with employee to pull off the house. On contrast, the freshman came to the house in a piddling period, therefore, the house has input less gold and preparation on them. For illustration, Paul is a no experience fresher in the company and have non created nigh value or major part for the company. purge though the house whitethorn blow recruit and advertisement money spent earlier, it is the best sort to salvage money than lay-off an experience labour remaining in the house for several old ages. However, the house besides need to see if makes the youngest designers redundant, they may see the house has age favoritism.Another method is Voluntary redundancy. Employees own the sentiment that they have the right to take, non oblige to go forth, furthermore, they think the house take to be them in this pick. Hence, this method can let go of concern and fright of the other employee. However, this may non be a good method. First, it is non just wholly. The company normally has a predetermined program who will be lay off so that the top direction will use some method to coerce some staff, such as conversation, deduction and exert force per unit area, etc. Additionally, to a certain extent, it may be a venture for the company. Sometimes the house will lose some superb staff or some you want to go forth buttocks.In comparing, Selection on virtue is a good deal more just. Every house wants to hold superb public presentation and value staff who has the capability to convey benefit to the corporation. However, merely to detect one staff s result can non decide it is superior or non. Working procedure may be important, for illustration, new employees have less determi ne and clip to make value and outstanding design, we can merely judge them harmonizing to working procedure.Last, Peer choice is non really utile. Even though the communicating and apprehension among employees are much better than director to employee, therefore, to some grades, equal assessment has valuable mention. However, under this circumstance, staff may all desire the house to engage another method ( slash wage, take a vacation, work rotary motion, etc ) than make staff redundant. Furthermore, nitty-gritty may be when they submit names.As what has been analyzed above, merely to do usage of one method is non just and unreasonable. Integrated attack should be an appropriate manner. Virtually, the house should hold known its nonsubjective, long-run emergence mark good and travel over every item( hypertext transfer protocol //uk.askmen.com/money/career_200/248_how-to-lay-off-employees.html, accessed on Dec 20 2009 ) , public presentation assessment is a important and most util e method to mensurate staff, equal assessment besides can be valuable mention to judge staff contribution.. Some people may non be leave behind if their end are non equal to the involution of the house. For illustration, Henry wants the company to diversify into new countries, the house is at low tide that there is non fair to middling money to put in another concern, which neer has invested before. Additionally, Hiroshi wishes Nipponese companies to put up in Britain, stock-still the fiscal state of affairs is non allow.In decision, the company is loath to lay-off employee. Hence, neer make a determination before punctilious deliberation. Harmonizing to the house s monetary status and corporate involvement to do a long-run aim, so remain staff who canassist company to win the conflict.I propose that the house should do out a theoretical account for development in future and beam with all employee in the company often. It can assist protect against staff anxiousness and avoid s taff job-hopping. Reward superior designers besides be a good manner to promote and back up the remainder of them as a consequence of morale and coherence betterment. On the other side, the house should esteem and back up the staff redundant. Recommendation missive and friendly salutation besides can be a good manner to comfort. ( hypertext transfer protocol //www.chinahrd.net/ZHI_SK/jt_page.asp? articleid=178823, accessed on Dec 2 2009 )Reference & A 65292 1, ZhiZhong Chen, suit Layoff Employee Correctly ( 2009 ) , hypertext transfer protocol //www.chinahrd.net/ZHI_SK/jt_page.asp? articleid=178823 & A 65292 accessed on Dec 2 20092, Dimitri A.C. Ly, hypertext transfer protocol //uk.askmen.com/money/career_200/248_how-to-lay-off-employees.html, accessed on Dec 20 2009

The meaning of beauty essay

I believe that beaut Is In the eye of the beholder. What one person would consider a flaw some other might think it an adorable quirk. Since no one is Identical, this means theres no true definition of knockout. Its only based on our perception. First of all, the way we perceive beauty Is affected largely by the media. suppuration up In a heavily media Influenced culture many people believe that being lovely Is synonymous to being hot.In movies, the ugly girl rarely ever gets the guy. The way television portrays beauty Is wrong, and hurtful, because It reinforces the Idea that to be pleasing, you must be attractive. Beauty Is more than Just skin deep. The word beautiful encompasses the mind and soul of a person, not Just their body and face. Regardless, people may argue that the gist of beauty Is Ingrained In us biologically. What we find naturally attractive helps us define who an sample mate would be.But now that the arrival of our race doesnt depend on our reproduction, w e can redefine the definition of beauty to suit our psychological needs. People have ruined their health and taken unnecessary risks, since theyre willing to do whatever it takes to be beautiful. In conclusion, saying that beauty is in the eye of the beholder would embrace the fact that there are infinite definitions for this word. For this reason, I celebrate that beauty is more than what is merely on the outside.

Wendy Citrarasa

PT. WENDY CITRARASA Alexandre Richard Arief Putratama Said Ryandiaz ACCOUNTING 4 pic Campus BSD City Bumi Serpong Damai 15321 Island of coffee bean In dosia June 2011 ACKNOWLEDGEMENTS First of each(prenominal), we would like to thank God Almighty for His blessing during the solelyt on from the start until the end of the converse at PT. Wendy Citrarasa. Our group would in like manner like to thank PT. Wendy Citrarasa, who managed to sp atomic number 18 us both(prenominal) time for the oppugn and provide resources in dedicate to finish the project. Especi every(prenominal)y to Mr.Ipeng Widjojo, the owner of Wendys for this opportunity. The knowledge came from this project has been a great opportunity on a real wrinkleage example on a somatic merchandise. Author also thank to Mr. Bernadus Agus Finardi (Swiss German University merchandising lecturer) for his assitance towards the project. In the end, we would like to apologize if there is each unintentional mis dole out s. It is our deepest anticipation that this project paper whitethorn broaden up the knowledge of the readers and we appreciate whatever feedbacks. Thank you. BSD City, 2011 abstract PT. WENDY CITRARASA his paper are a compilation of what the student had learn during in divide session with Mr. Bernardus Agus Finardi, and the interview with Mr. Ipeng Widjojo as the Head of PT. Wendy Citrarasa. The purpose of this paper is to sack student able to run into to a greater extent about commercializeplaceing theory, and the marketing behind PT. Wendy Citrarasa. The interview was held on 26th may 2011 by Mr. Ipeng Widjojo himself. This project is expect to be submitted on 10th june 2011. The group are expected to anlyze the real sequel in indonesia from the perspective of customer driven Marketing Strategy.The extends of the cabbageic includes some chapter in the Principle of Marketing book which are Comp any(prenominal) General Overview, Marketing Environment and Analysis, Market ing Strategy, Marketing Mix, Customer Driven Marketing Strategy, New-Products Development, Pricing Products Understanding and Caputring Customer Value, and Advertising & Public Relations. a. Background 1. TOPICS downplay Fast intellectual nourishment refers to nutriment that tooshie be prepared and served quickly. Fast nutrient eating ho expenditures usually earn a walk up counter or drive-thru window where you order and pick up your food. on that point is a lot of international fast food eating houses in Indonesia much(prenominal) as Mcdonalds, KFC, Burger King, and many to a greater extent. Wendys Old make Hamburgers (simply cognize as Wendys) is an international fast food restaurant founded by Dave Thomas on November 15, 1969, in Columbus, Ohio, United States. The beau monde decided to move its headquarters to Dublin, Ohio, on January 29, 2006. As of March 2010, Wendys was the worlds third largest burger fast food chain with approximately 6,650 locations, following McDonalds 31,000+ locations and Burger Kings 12,000+ locations.On April 24, 2008, the conjunction announced a merger with Triarc, the evoke company of Arbys. Despite the impudently ownership, Wendys headquarters remained in Dublin. Previously, Wendys had rejected more than two getout offers from Triarc Companies Inc. Following the merger, Triarc became known as Wendys/Arbys Group, a publicly traded company. (RUPSLB), which was held on August 10, 2010. PT Wendy Citrarasa is the firm that covers all the Wendys license in Indonesia. Currently, it is owned by Ipeng Widjojo, who had studied in the Boston University back in the early nineties 2. Interview PurposeThe purpose of the interview is to make student understand about marketing in realism and to make student learn about the process in the company. Added on, it get out go away student stimulate got which be rehearseful for students future. 3. modeology This report is a combination from what the writer has fountainhead -read from university and during the interview period with Mr. Ipeng Widjojo 1. 4 Theory review According to some reliable references, Marketing is the activity, unsex of institutions, and processes for creating, communicating, delivering, and exchanging offerings that keep interest account for customers, clients, powerners, and society at large. Marketing is a ingathering or gain merchandising related overall activities. It generates the dodge that underlies gross trades techniques, dividing line communication, and business developments. It is an integrated process through which companies inning strong customer relationships and create value for their customers and for themselves. Marketing is used to locate the customer, satisfy the customer, and handgrip the customer. With the customer as the focus of its activities, it can be concluded that marketing counselling is one of the major components of business management.Marketing evolved to meet the stasis in developin g new markets caused by mature markets and overcapacities in the last 2-3 centuries The adoption of marketing strategies requires businesses to shift their focus from mathematical proceedsion to the perceived needs and pauperisms of their customers as the means of staying profitable. Marketing is used to identify the customer, satisfy the customer, and keep the customer. With the customer as the focus of its activities, it can be concluded that marketing management is one of the major components of business management. 1. 5 company general overviewWendys/Arbys Group, Inc. is the nations third largest quick advantage restaurant company and is comprised of the Wendys and Arbys makes, two companies distinguished by traditions of step food and receipts. The company, with approximately $12 billion in strategy-wide sales, owns or franchises over 10,000 restaurants. Approximately 77% of Wendys restaurants are franchised, the majority of which are located in North America. Wendys an d its affiliates employ more than 46,000 state in its global operations. In fiscal year 2006, the firm had $2. 469 billion (USD) in total sales.While Wendys sets standards for exterior memory appearance, food quality and carte du jour, individual owners have control over hours of operations, interior decor, pricing and staff uniforms and wages. Wendys arrived in Indonesia back in 1992. In 1997, Wendys Indonesia franchise was bought by PT Sirat. Back in year 2006, PT Wendy Citrarasa bought the franchise from PT Sirat. Currently, it has 26 outlets, which covers some major cities in Indonesia such as Jakarta, Bandung, Jogjakarta, and Surabaya. pic Wendys current logo picpic 1. 5. 1 vision of WENDYSTo continuously grow stakeh sure-enough(a) value by leverage the strengths of our vibrant, independent restaurant brands 1. 5. 2 mission of wendys People Maintain aligned, people-driven grow and values. ?Attract, retain, and develop top talent. ?Offer performance-driven compensation and re wards. bell ringers Support independent, relevant, and healthy brands focused on sales growth and profitability. Select and hold out excellent brand leadership (CEO, Pre posturent, CMO, etc. ). Profitability Set metrics for performance in sales and profits (EBITDA). ?Maintain a lean and efficient support organization.Growth Provide strategies and resources for growth initiatives (new units, remodels, day part expansion, former(a) new platforms, international expansion, refranchising, etc. ).? Seek acquisitions of some other brands and opportunities for growth. Value Establish metrics for creating stockholder value. Provide attractive franchisee ROI/value and competitive business models. Demonstrate community-minded citizenship, and giving back by manduction the wealth. 1. 5. 3 WENDYS CORE VALUE Integrity We pledge honesty, integrity and ethical behavior in everything we do. AccountabilityWe hold ourselves and our team ups accountable to deliver positive results. Respect We trea t people the way we would like to be treated. Responsibility We believe in giving back to remediate the quality of life in our communities. variation We strive to become best(p) every day, both in-personly and in the services and reapings we produce. Team do work We are ordain to put the team and the teams needs forward our own needs. Opportunity We believe in creating opportunity for our people to reach their full potential. B. Marketing Environment & Analysis 1. Microeconomics The companyTalking about interrelated groups such as top management, finance, inquiry & development (R&D), purchasing, operations, and accounting, Wendys Restaurant have the internal environment as follow pic From above, we can see that Wendys restaurant has five departments, which are marketing, operational, bussiness development, leave chain, and finance. Esspecially for the marketing department, they work well-nigh with other departments in making closing in marketing strategies, and all of t he interrelated departments have an impact on the marketing departments fancy and action.They work to touch goals which is customer value and cheer. Supplier Talking about the supplier of Wendys Restaurant, it lead be closely to the material of the foods & drinks and others properties. Generally, 20% of food materials is still imported. For the prefatory material of the recipe, like high mallow, seasoning (chili, tomato), etc, it is imported from the international supplier. The reason is collectable to the taste of those imported material is disparate from the local material, and if Wendys use the local material, it causes the different sea captain recipe of Wendys menu.Similarly, Wendys also imported beef from the international supplier, and the reason is same, which is the different taste. While, they use local supplier for the chicken. Marketing Intermediaries They have no marketing intermediaries because they only sale their product by their own store. Customer The custom er of Wendys is consumer market which comprise of individual and household that buy foods and drinks for personal consumption. Competitor They said that the competitor of Wendys is all the fast food restaurant such as McDonalds, A&W, Burger King, etc.They claim that they have the superiority in some menu like burger, baked potatoes differentiate to their competitor. Public General public which is Wendys need to be concern about general pabric military capability toward its product and activities because the public image of the Wendys lead put on its buying. 2. Macroevironment Demographic Environment Based on passel, Wendys menu can attract all gender, simply for the age they said that old people prefer some less oil menu like baked potato, salad and soup while the younger people prefer the menu like burger, fried chicken, and french fries. Economic EnvironmentTalking about economic insure of their consumer especially in Indonesia Wendys has segmentation to reach middle up c lass. Natural Environment Is infixed resources that are needed as inputs by Wendys such as meat, vegetables, and seasoning food material. scientific Environment Is a forces that create new technologies, creating new product and market oportunities. As a fast food restaurant, Wendys has use some technology that supported its operating process. For example when customer order the food, the waitress directly tell to the other part of kitchen using mic which relates him to the staff in the kitchen.So, kitchen staff can make the food order faster. Political Environment Is laws, government agencies, and pressure groups that limit and limit motley organization and individuals in a addicted society. Especially in Indonesia, the laws that closely related to the food business is about Halal. So, in implementing their business, Wendys sale the halal product to attract their customer in Indonesia. Cultural environment Is made up institution and other forces that affect societys basic value s, perseption, preferences, and behaviour.Wendys as a branch of West culture restaurant has been sucsessful renting its own culture to Indonesia. We can see that condition from many Indonesian people like the western food including Wendys restaurant. Generally the influence of microenvironment and largeenvironment for the company is about how Wendys restaurant can research, send off, and implement their marketing strategy by considering both of the environment in order to achieve customer value and satisfaction. While, the obstacle of microenvironment and macro environment for Wendys restaurant is (CompetitorWendys moldiness compete to many fast food restaurant in Indonesia. Such as McDonald, KFC, Burger King, CFC, A&W, etc which has their own specialty. So, Wendys has to improve their quality and promotion to achieve customer value and satisfaction. (Political Wendys has to face many rules and laws in Indonesia which can limit the freedom to make the creativity of their own menu . C. Marketing Mix Chapter 3 Marketing Environment The microenvironment in Wendys will second Wendys to build relationship with customers. Because all of the streams of companys environment will merge with the marketing team.The companys has all interrelated groups of people. The company has suppliers from Indonesia and foreign countries. They still need the US for the burgers because the taste of beef is very elastic in accordance of geographical side. These suppliers are very different in behavior, needs, interests, and everything. The marketing intermediaries do to promote, sell, and distribute its products to final emptors. They include resellers, physical distribution firms, marketing service agencies, and fiscal intermediaries. In Wendys they only have physical distribution firms marketing service agencies, and financial intermediaries.Marketing service agencies is fully controlled and walk solely with other part. And also banks is in companys master(prenominal) role. Th e customers hold a very important role in the life of the company. The company will certainly crock up the customers best service, quality and everything that counts into account to make the customers loyal to the company. Mr. Widjojo says that quality that is the one thing that attracts customers. The competitors of Wendys are the other fast food companies like Kentucky Fried Chicken, A&W, McDonalds, and other domestic food channels like Hoka-Hoka Bento, and so on.Chapter 4 Wendys have its own marketing nurture system to support the daily operations of Wendys. Because of the many division Wendys have, they need its own marketing information system to help the. Information system will create better information for the marketing team and in the end, the marketers will have better target, and win the goal of companys challenge. Wendys keep daily sales and transfer the information to the headquarters. So they can budget and give approximation for the stocks of food in the store. So, internal database is very crucial in the companys aim to have better service.In other words, Wendys does market research on the design, collection, analysis, and reporting of data in marketing to improve the effectiveness of selling. When Wendys wants to launch a new product, they ceaselessly start it with doing market research and take information from customers. Usually Wendys does survey research. And take sample from it, which is their customer. After that the information is given to the market researchers. And make something out of the research. Chapter 5 Consumer Markets and Consumer Buyer Behavior The customers cultural factors arent utilize in Wendys.Because everybodys with middle middle-upper economic power will buy their product. Do not affect about occupation, gender, age, lifestyles, personality, everybody is willing to buy Wendys because Wendys is very for everybody. Wendys does not take part markets for limited buyer, for example, bacons, pork, and something like that. And that helps the market to feel that its for everybody. Theres no limitation of buyers. Chapter 7 Customer Driven Marketing Strategy Wendys market segmentation is for middle middle-upper segment. And people will buy if they have the power of buying.And for big middle-up families that want to gather around. Wendys position itself in the market different than the other fast food competitors like Kentucky Fried Chicken, McDonalds, A&W, etc. quality is their turn up of marketing. Most middle-upper consumers are smart buyers. They can choose whats good and not. So, Wendys does not want to deceive the customers by reducing the quality. So, Wendys set the customers as their exemplary. Value that Wendys given to customers are value in a way. People does not think about the a little telephone number pricey price, because consumers believe that the price is okay with the quality they give to them.Chapter 8 Branding Strategy The brand is well-known in the world and it has been in In donesia since 1980s. And every part of the world is held by one franchisee. So it is not so difficult to market the product. But every part of country has its unique product by geographical side. Chapter 10 Pricing Products Pricing Strategies The price set by Wendys Citra Rasa is base on research, and the value they give in the service, food and everything else they put into their food. Factors to consider when setting prices were very vast. There is value based pricing good value pricing and value added pricing.Value based pricing uses buyers perception of value, not the sellers cost as the key to pricing. Value-based pricing means that the marketer cannot design / make a product and marketing program and set the price. Price is considered along with other marketing mix variables before the marketing program is set. pic Good value pricing offers the right combination and quality and good service at a fair price. For example, Burger King offers value meal for less than the total o f the selected food. In other words, good value pricing give the consumers more quality for the same price or more quality for even less.Value added pricing is a way to build pricing power, to escape the price challenger and to righteousify higher prices and margins without losing market share. Its better not to cut prices to challenge competitors, but to give value added services and then, support higher prices. Even nowadays it is not al shipway about price, but to keep customers loyal by giving them service that others do not give to them So, in this companys case, all of the above strategies is used by Wendys Citra Rasa. They give customers what they want, and give them service and quality customers do not get anywhere else.Mr. Ipeng said that in Wendys everything is different than the other restaurant in Indonesia. It is all about timing. everything was timed and very precise. The timing is the quality Wendys give into service to customers. It promises the customer what is t he goodness and healthiness of the food they eat. Also, Wendys marketing team uses a strategy they called, Customer Testing Profile. This strategy is used to give random customers a free sample of new product to test. They compiled customers opinion and give report to the headquarters.And the headquarters give commands to other division, say, operational division, and then, the last is taken whether the new product should be launched or not. All the sales daily report is given to the headquarters. In that case, they can decide when to raise the price. Wendys can raise the price by monthly sales journal, and check which are the bestseller products in every stores. When they know it, usually they raise the price Rp one thousand Rp 5000. Chapter 15 Advertising & Public Relation Wendys Citrarasa has its own marketing and announce division.This division controls all the design, public relations, and everything that is connected to communicating to customers. The main advertising obje ctive is to make people interested in the product they create. Strategies Wendys have applied to their advertising method is The advertising strategy that they have done up to now is always below the line. They havent ever tried above the line (TV ads). Unlike any other fast food rivals, that have tried above the line and acquire mediocre response, Wendys always does below the line but it has gain some serious markets in it. Routine type of adverts that they have applied to their stores is for example, when people come to their store, the waiter / cashier always withdraw and give customers recommendation of new products so they can try their new products. And Wendys store motorcoach tried to ask the customers feedback by enquire how good is the food today, etc. Promotional, they applied some method in running their business also, for example, free upsize for drinks and French fries for buying the new mushroom cheese burger.It is promotional because it is only for a limited tim e, and soon the promotion terminated. In the ads problem, Wendys has never encountered any problem. The downside is, sometimes the advertising is so good until the stock of food they run is empty. And they cannot serve customers no more. It happens when new products has been launched. D. Marketing Strategies 1. Managing Marketing Information to Gain Customer Inside Before implementing their marketing strategies / information to customer, Wendys do the research of what their customers like, especialy in Western menu.Then they also compare their menu to the competitor, so what the competitor sale will be considered by Wendys. Wendys also implement their marketing research by expression for the problem that appears (among their stores, their customers, their suppliers, their own managements, and other things) that can hamper their operation. Information system is very important for Wendys which can provide the actual data happened. For examples the complete data of sales which consist of what product sold, phase of product sold, highest sales among 26 stores.One of terminology that Wendys has is If you fail to plan, you plan to fail. That terminology always remember by their company before doing marketing research. That words means that the marketing strategy and plan are the main basic for implementing the marketing action because if Companys makes a mistake in doing the marketing planing, it will make the bad effects of marketing action which cause the failure. For detail the ways that Wendys do marketing research as follow Defining the problem and research objectivesMarketing research projects might have one of 3 types of objectives which are to gather preliminary information that will help defines problems and suggest hypoteses (exploratory research) to better describe marketing problems, situation, or markets, such as the market potential for a product or demographic and attitudes of consumers (descriptive research) to test hypotesis about cause-and-effe ct relationship (causal research) Developing the research plan seek objectives must be translated into spesific information needs. The research plan should be presented in written proposition.A written proposal is especially important when the research project is large and complex or when an outside firm carries it out. The proposal should cover the management problem addresed and the research objective, the information to be obtain, and the way the result will help management decision making. The proposal also should include research cost. Gathering secondary data subaltern data is information that already exist somewhere, having been collected for another purpose. For example Wendys use the data of population demographic in Indonesia. Primary data collectionPrimary data is information collected for spesific purpose at hand. Some research approach of primary data collection are observational research, ethnographic research, survey research, experimental research. Wendys use survey research which is gathering primary data by asking people question about their knowledge, attitudes, preferences, and buying behavior. Implementing the research plan The researcher puts the marketing research plan into action. This involve collecting, processing, and analysing the information. Researcher should watch closely to make sure that the plan is implemented correctly.Researcher must also process and analysis the collected data to isolate important information and determinations. Interpreting and reporting the finding Researcher must interpret the findings, draw conclusion, and report them to management. Researcher should present important findings that are efficacious in the major decision faced by management. Managers and researcher must work together closely when interpreting research result, and both must share responsibility for the research process and resulting decision, 2. Consumer Markets and Consumer Buyer Behaviour. The kinds of sign that affecting con sumer behaviour is AgeYounge people prefer menu like burger, fried chicken, french fries, and softdrink while the older customer prefer some food which has less oil like salad, baked potatoes and soup. It is because the age influence the physical and health condition of people. So, older people prefer some food that can bring the healthiness for them. But, whatever the product is both of them are prioritizing the quality. Economic The consumer market of Wendys is middle up class because comparing to the other Indonesia food restaurant the price of Wendys restaurant is higher than them.The causatives of the buyer that affect the willingness to buy the Wendys product is physicological needs which is hunger and thirst. Especially the drive or motive of customer to effect physical need through Wendys is a quality offered and the kind of the menu that the competitor dont have it. The process going before customer going to buy Wendys product is Need recognition Is the first state of the buyer decision process, in which the consumer recognizes a problem or need, in this case hunger and thirst. Information searchIs the stages of a buyer decision process in which the consumer is arrowsedto search for more information the consumer may simply have heightened attention or may go into active i nformation search. In this case the consumer of Wendys have decide to find the food and drink which can satisfy them from hunger and thirsst, so they will pay more attention to the advertising of restaurant through website, brochure, and also the location of restaurant. Evaluation of alternatives Is the stages of buyer decision process in which the consumer use information to evaluate alternatives brand in the choise sets.Consumer swill face some choise of restaurant that can fulfill their needs, generally they will evaluate the kind of western food or Indonesian food or other kind food. And then after they choose Western food, they will evaluate again some brands of the simil ar food which is the competitors of Wendys such as McDonald, KFC, A&W, Burger King, CFC, etc. Purchase decision Is the buyer decision about which brand to purchase. Generally, the consumer purchase decision will be to buy the most preffered brand, but 2 factors can come between the purchase intention and purchase decision.The first action is the attitude of others. In this case if the customers friends think that he should buy the special menu at Wendys then the chances of his buying at other restaurant are reduce. The second factor is unexpected situational factor. The consumer may form a purchase intention based on factor such expected income, expected price, and expected program benefit. In this case if the consumer friend promote or tell him that there are discunt at Wendys then he will have the intention to buy Wendys product. Postpurchase BehaviourIs the stages of the buyer decision process in which the consumer takes further action after purchase base on their satisfaction or disatisfaction. The answer lies in the relationship between the consumer expectation and the product percieved performance. If the products fall short of expectation, the consumer is dissapointed if it meets expectation the consumer is satisfied if it axceeds expectation, the consumer is delighted. The management of Wendys says that almost consumer of Wendys will be satisfied even more delighted because they guarantee that Wendys give the best quality to their consumer.So, theyre sure that their customer will satisfied and doing the repeat consumption. 3. Customer-Driven Marketing Strategy Market segmentation Dividing a market into smaller groups with distinc needs, characteristic, or behaviour who might require separate products or marketing mix. a. Demographic The demographic segmentation consist of gender (male and female), age (range of ages), etc. b. Geographic Tha geographic segmentation consist of America, Africa, Europe, Asia and Australia. Market targeting Now Wendys m ust evaluate the various segment and decides how many and which segment it can serve best. . Demographic Wendys has a segmentation of universal gender (male and female), all ages. b. Geographic Wendys restaurant covers the America, Europe and Asia region. distinction and positioning Product position is the way the product is defined by consumers on important attribute, the places the products occupies in consumers minds relatives to competing product. Wendys has the position of their product in quality and has various menu which common competitor did not have. Such as baked potato. 4. Product, services, and branding strategy. ProductThe product that offer by Wendys is consumer product which is product bought by final consumer for personal consumption. The type of consumer product is convinience product that the customer usually buys frequently, immediately, and with a marginal of comparison and buying effort. In this case the product is fast food which often placed in many locat ion to make customer Wendys readly available when customer needs them. Branding Brand equity is the positive differencial that knowing the brand name has on customers respond to the product or service.Wendys Indonesia is a franchise of international Wendys so the the brand name just follow the original brand. The choose of the brand name Wendys base on the reason of unbiased word (only using one word) to make the customer remember the brand easily. E. Role as an accountant to help Wendys Accounting division in wendys is under finance division. Wendys finacnce division is straight under mr. Ipengs supervision. The directed division creates the division to be one of the high leveled side of company. They collaborate with all division to create budgets and all of the financial matters of the company.Not only in sales probelms but also in companys staff welfare. All the companys incentives, fee, and wages is hed by this important division The finance and accounting will help the mark eting to plan the budget and give the funding to the respective division that needs it. All the funding are checked and revised by the accounting and finance division. All flow of monetary streams are going in one way, Its finance division In order to create good environment for the company to run its business, the company must have all the resources needed to create it.Accountants must have the authority to give consents to other division. So there is no fraud or collusion around the company. Accounting division must have everything that happens in the company for all Inventory, slips, checks, everything that goes into the action important to the company. Accountants must have the authority to take all proves and bank slips in order to have lower control risk as well as to lower inherent risks. Every loans, borrowings, charity in and out to the company always have to report it to finance and accounting division. It is needed to have credibility to run the company.F. Summary & Recom mendation Wendys has been one of the biggest fast food restaurants all over the world. It arrived in Jakarta back in 1992 and PT Sirat bought it in 1997. PT Wendy Citrarasa took over Wendys Indonesia in 2006. Wendys restaurant has five departments, which are marketing, operational, bussiness development, supply chain, and finance. Esspecially for the marketing department, they work closely with other departments in making decision in marketing strategies, and all of the interrelated departments have an impact on the marketing departments plan and action.G. References www. wikipedia. com www. wendys. com Kotler, Philip, & Gary Armstrong. 2009. Principles of Marketing. 12th Edition. Wendys Pacific Place, Jakarta Wendys Braga, Bandung Marketing Director finance Director Owner Supply arrange Director Operational Director Bussiness Development Director Marketing Comm. Manager Graphic Designer regulate Manager Store Manager 1 Store Manager 2 Store Manager 3 Store Manager 26 Project Man ager Architec Purchasing Manager Logistic Manager Finance Accountancy