My Math Teacher, Mrs. Ladd Essay -- Personal Narratives Mathematics Es

My Math Teacher, Mrs. Ladd When thinking back and remembering all of the teachers that I have had in the past, thither is one in particular that comes to mind. Her name was Mrs. Ladd. She taught math at the junior high school. Mrs. Ladd was not the most popular, funniest, hardest, easiest, nicest, nor the meanest teacher. I remember her for some other reasons. When I think of Mrs. Ladd, I think about how hard she made me work. But I also think about how she made me challenge myself. Most of all, I remember how she influenced me.To begin with, Mrs. Ladd gave us homework every night. Even if thither was a holiday or a weekend, homework was assigned and due the adjacent school day. She would collect it and grade it. If a student hadforgotten it at home or in their locker, that meant a homework grade of zero. She was tough. She always told us, If you do your homework, then you can ask questions. When you ask questions and participate in class, you will learn more.NormalNormalDefault sp lit FontDefault dissever Font depict NumberLine NumberLeGrand 2CWINDOWSTEMPAutoRecovery save of Document1.asdLeGrand 2CWINDOWSTEMPAutoRecovery save of Document1.asdWhen thinking back and remembering all of the teachers that I have had in the past, there is one in particular that comes to mind. Her name was Mrs. Ladd. She taught math at the junior high school. Mrs. Ladd was not the most popular, funniest, hardest, easiest, nicest, nor the meanest teacher. I remember her for some other reasons. When I think of Mrs. Ladd, I think about how hard she made me work. But I also think about how she made me challenge myself. Most of all, I remember how she influenced me.To begin with, Mrs. Ladd gave us homework every night. Even if there was a holiday or a weekend, homework was assigned and due the avocation school day. She would collect it and grade it. If a student hadforgotten it at home or in their locker, that meant a homework grade of zero. She was tough. She always told us, If you do your homework, then you can ask questions. When you ask questions and participate in class, you will learn more.NormalNormalDefault Paragraph FontDefault Paragraph FontLine NumberLine NumberLeGrand 2CWINDOWSTEMPAutoRecovery save of Document1.asdLeGrand 2CWINDOWSTEMPAutoRecovery save of Document1.asdWhen thinking back and remembering all of the... ...tp//www.prigsbee.com/Musiacls/shows/lesmis.htmhttp//www.prigsbee.com/Musiacls/shows/lesmis.htmNormalNormalHeading 1Heading 1Heading 2Heading 2Default Paragraph FontDefault Paragraph FontLine NumberLine NumberHyperlinkHyperlinkLeGrand 2CWINDOWSTEMPAutoRecovery save of Document1.asdLeGrand 2CWINDOWSTEMPAutoRecovery save of Document1.asdLeGrand CMy DocumentsLes Miserables.doc&16387&32769Times New RomanTimes New RomanSymbolSymbolDebra LeGrand Debra LeGrand LeGrand LeGrand LeGrand LeGrand Debra LeGrand LeGrand NormalLeGrand Microsoft Word 8.0Debra LeGrand _PID_GUID_PID_HLINKS4EF525CA-CC4B-11D5-8CE0-CD426C5AD85F4EF525CA-CC4B-11D5-8CE0-CD426C 5AD85Fhttp//www.prigsbee.com/Musiacls/shows/lesmis.htmhttp//www.prigsbee.com/Musiacls/shows/lesmis.htmhttp//www.stageagent.com/cb/info.pl/ti/les_miserableshttp//www.stageagent.com/cb/info.pl/ti/les_miserablesRoot Entry1Table1TableWordDocumentWordDocumentSummaryInformationSummaryInformationDocumentSummaryInformationDocumentSummaryInformationCompObjCompObjObjectPoolObjectPoolMicrosoft Word DocumentMSWordDocWord.Document.8

Joy Kogawas Obasan Essay -- essays research papers

I decided to read the novel by Joy Kogawa entitled Obasan. The novel was written in 1981 and told the details of how the Japanese were discriminated against during World War 2. The authors main purpose was to educated the reader on how hard life genuinely was for her family and other Japanese Canadians existing in British Columbia, and especially in Vancouver. Joy Kogawa tried to show how ignorant British Columbians really were, and that we still do not fully go through what really happened during the war. She also tries to teach Canadians the culture of the Japanese.The novel starts in the seventies with Naomi a teacher in Northern Alberta finding out that her uncle has died. When Naomi returns home to condole with her Aunt Obasan, she begins to relive the difficulties of her life. She recounts the struggle against the government and themselves while trying to stay in Vancouver. Naomi is very small at the time of the war and did not really fully understand what was happening to her race. The novel recounts the struggle of Naomis Aunt Emily to ensure that her family would be together in whatever place they were sent to. Aunt Emily cute to head east to Toronto, but was unable to get the documentation for the entire family which included her sister children, who she was taking care of. The novel discuses the camps that the Japanese families were sent to in Hastings Park during the ...

Norma Rae and A Respectable Trade :: Films Movies

Norma Rae and A Respectable TradeIn this essay I shall compare the dickens economic systems of capitalism and sla rattling deep d protest the context of films, Norma Rae and A Respectable Trade. In the film Norma Rae, workers in a textile mill attempt to run a union with the leadership of a disgruntled employee named Norma Rae. In a Respectable Trade, a woman of the aristocracy marries a slave trader named Josiah when she comes to adopt that her time spent in her uncles estate must come to an end due to the social aspirations of her aunt and that because she has no talent as a governess she has very few options left. This series, from the book of the same name, is about the relationship between her (Frances) and her slave, Mehuru from Oyo in addition to being about the several other interpersonal and economic relationships occurring within the system of slavery in 18th century Bristol. In Norma Rae, the equipment and other resources necessary for textile production in the tow n were owned by the textile company. The majority of the population did not have any instruction over the productive resources necessary for the development of enterprises. This is consistent with capitalism where there is a meanness of control over productive resources by a small subset of society, in this case the textile mill. In a Respectable Trade, the aristocracy had majority control over the means for production. It was only through them that the merchants could for example get the monetary means to expand business or start out if they were not lucky enough to have inherited some means of trade as Josiah and Sara did. The common folk of Bristol, England did not control the means by which they could have started their own businesses. Here too, the control over productive resources is concentrated in the hands of the few. So we see that slavery shares this quality with capitalism and as yet I have not cited any unique properties of these two class processes. One impo rtant and defining difference between the two though is that in slavery, valet beings also constitute a productive resource that can be bought and sold and done with as one would a piece of furniture. Capitalist and break ones back Economic Systems have singular ways of resolving the question of how to get workers to labor.

Valentine, by Ann Duffy and First Love by John Clare :: English Literature

Valentine is by Ann Duffy. The first thing that caught my attentionwas the title Valentine. Usually when you would perceive that leger yourhead would be guessing hearts, jockey, romance, and choclates etc thatnot in this case. In this poem it describes love as an onion plant and thisis the constant imagery. The poets aim was to enjoyment the onion as asymbol of love rather than the everyday, typical gifts.I think the poem might have been written by a male but adapted by afemale poet. My reason for saying this is mainly because when you readthe poem it sounds as though its a male word because it talks aboutgiving gifts which is normally from the man. Never the less it hasmore deep and emotional feelings in it which makes it sound like afemale words. However we will never know for sure.The talking to that the poet uses whether its a male or a female isvery powerful and sanitary because even if dont enjoy the poem youwould still remember parts of it because its so blunt and stra ight tothe point .The poem also uses at some point simile and metaphors whichalso makes it very affective. In this poem it also constantly compareslove to an onion. It uses the same words that can describe love aswell as an onion , doesnt really use sweet and fragile words orphrases that you would normally expect in a love poem but in myopinion having a bit of a change is always a good thing.Blind you with tearsThe word blind and tears show the nature of love and how love can hurtwhich leaves you heartbroken and in rivers of tears. However incooking wise the onion would blind you and make you cry when you cutit, so the poet bought these two things together and joined them up tomake his or her point more interesting for the reader.The language makes me feel very moved at some points because its veryemotional and descriptive .My favourite verse was the last one becauseit uses strong words but with passion and a deep full meaning.LethalIts scent will cling to your fingers,Cling to your knifeLethal means dangerous and I think this would describe love bestbecause in reality love is romantic however if you dont play it rightand dont remain firm by the rules then it could turn into a very nastygame. This is why love shouldnt be messed about in the first place asit not a game in real life it could mess a persons life forever.

celeb psychology :: essays research papers

Many muckle feel a pressure to life a certain way in todays world. Many also feel overweight, even though they are an average size. Numerous people are deceived by the media that happiness and success follows when a thin body is present. However, what they dont show on television is how unhealthy, both physically and psychologically, it is to take away such an unrealistic image of perfection in their minds. There are so many different aspects when it comes to take in disorders and celebrities. The majority of society may mean that it is nothing more than either not eating at all, or maybe even just the concept of bulimia. Although those are defined as eating disorders, working out obsessively can also be considered an eating disorder. The word eating in the term "eating disorders" refers not only to a persons eating habits per se, but also to his/her weight-loss practices and attitudes towards body shape and weight (www. http//www.notme.org/Articles/eatingDisorders). A disorder results when those attitudes and practices develops an unrealistic perception of body weight and shape, and potentially life-threatening physiological imbalances to name just a few. The development of an eating disorder can be caused by several factors, including biological or ancestral susceptibility, emotional problems, problems in relationships with friends or family members, personality problems, and societal pressures to be thin (http//www.notme.org/Articles/eatingDisorders). In terms of psychological aspects, many celebrities today are faced with actual and future problems. Despite the fact that they may believe they are doing no harm to themselves by being so thin, there are a galvanic pile more things they should be thinking about. Eating disorders account for roughly 60% of all celebrities. Its just their way of life, says Earl Rodgerts of STAR magazine.

celeb psychology :: essays research papers

Many people feel a pressure to look a certain way in todays world. Many also feel overweight, even though they are an average size. Numerous people are deceived by the media that happiness and success follows when a thin body is present. However, what they dont show on television is how unhealthy, both physically and psychologically, it is to have much(prenominal) an unrealistic image of perfection in their minds. There are so many different aspects when it comes to eating disorders and celebrities. The majority of society may believe that it is nil more(prenominal) than either not eating at all, or maybe even just the concept of bulimia. Although those are defined as eating disorders, working out obsessively can also be considered an eating disorder. The word eating in the term "eating disorders" refers not only to a somebodys eating habits per se, but also to his/her weight-loss practices and attitudes towards body shape and weight (www. http//www.notme.org/Articles/e atingDisorders). A disorder results when those attitudes and practices develops an unrealistic perception of body weight and shape, and potentially stark physiological imbalances to name just a few. The development of an eating disorder can be caused by several factors, including biological or genetic susceptibility, excited problems, problems in relationships with friends or family members, personality problems, and societal pressures to be thin (http//www.notme.org/Articles/eatingDisorders). In terms of psychological aspects, many celebrities today are faced with current and prox problems. Despite the fact that they may believe they are doing no harm to themselves by being so thin, there are a lot more things they should be thinking about. Eating disorders account for roughly 60% of all celebrities. Its just their way of life, says Earl Rodgerts of STAR magazine.

Chemalite, Inc (B)

Problem Set 2 Chemalite example 1. Record the effects of Chemalites 1991 events on the BSE worksheet gold Flow type (O, I, F) Event Cash A/R 375,000 F P1 (7,500) I P2 P3 (62,500) I (75,000) O P4 230,000 Inventory Patent Cap. Exp. PPE 125,000 7,500 62,500 125,000 7,500 62,500 Notes allowance Paid in Capital RE 500,000 RE Explanation 75,000 75,000 500,000 equalizer Sheet O O O O O O I F T1 T2 T3 T4 T5. 1 T5. 2 T6 T7. 1 T7. 2 O1 O2 O3 O4 O5 Total 23,750) 685,000 69,500 (175,000) (22,500) (350,000) (80,000) (150,000) 50,000 (50,750) (23,750) R&D spending 754,500 Revenue 175,000 (22,500) Adv. Expense 350,000 (80,000) Admin Expenses 150,000 50,000 (50,000) F (545,000) (25,000) (10,625) O (750) (545,000) (25,000) (10,625) 500,000 Interest Expense Inv. Adjustment Amort. Expense Depr. Expense 113,000 69,500 55,000 100,000 7,500 201,875 46,875 Balance Sheet 15. 515 clear 2003 academic term 1 Problem Set 2 Chemalite Case 3. Balance Sheet (6/31/91)Assets Cash Accounts Receivable Inven tories Total Current Assets Property, Plant, & Equipment Other (Capitalized Start-up Expenses) Patent Total Assets Liabilities and Stockholders Equity Common Stock Retained earnings Total Liabilities and SE 230,000 75,000 305,000 62,500 7,500 125,000 500,000 500,000 500,000 15. 515 Fall 2003 Session 1 Problem Set 2 Chemalite Case 3. Income Statement (For 6 months June 30, 1991) Revenue Costs and Expenses Advertising Administration Manufacturing be Raw materials R Interest Depreciation Amortization of patent Net Income 15. 515 Fall 2003 Session 1 Problem Set 2 Chemalite Case 3. Direct Statement of Cash Flows (6 months ended June 30, 1991) Cash provided (used) by operating activities Received from customers Paid for inventory Paid for advertising Paid for manufacturing be Paid for administration Paid for reside Paid for R expenses Cash provided (used) by investing activities Start-up expenses Purchase of PP (75,000) (75,000) (7,500) (62,500) (70,000) Cash provided (used) by finan cing activities Cash from stock issuance 75,000 375,000 Increase (decrease) in coin balance Beginning cash balance Ending cash balance 230,000 230,000 15. 515 Fall 2003 Session 1 Problem Set 2 Chemalite Case 3. Balance Sheet (December 31, 1991) Assets Cash Accounts Receivable Inventories Total Current Assets Property, Plant, & Equipment Other (Capitalized Start-up Expenses) Patent Total Assets Liabilities and Stockholders Equity Common Stock Retained earnings Total Liabilities and SE 113,000 69,500 55,000 237,500 201,875 7,500 100,000 546,875 00,000 46,875 546,875 15. 515 Fall 2003 Session 1 Problem Set 2 Chemalite Case 3. Income Statement (Six months ended December 31, 1991) Revenue Costs and Expenses Advertising Administration Manufacturing costs Raw materials R&D Interest Depreciation Amortization of patent 754,500 22,500 80,000 350,000 195,000 23,750 750 10,625 25,000 707,625 Net Income 46,875 15. 515 Fall 2003 Session 1 Problem Set 2 Chemalite Case 3. Direct Statement of Cash Flows (For 6 months ended Dec. 1, 1991) Cash provided (used) by operating activities Received from customers Paid for inventory Paid for advertising Paid for manufacturing costs Paid for administration Paid for interest Paid for R&D expenses Cash provided (used) by investing activities Start-up expenses Purchase of PP&E 685,000 (175,000) (22,500) (350,000) (80,000) (750) (23,750) 33,000 (150,000) (150,000) Cash provided (used) by financing activities Cash from stock issuance Increase (decrease) in cash balance Beginning cash balance Ending cash balance (117,000) 230,000 113,000 15. 515 Fall 2003 Session 1

The principles of right and wrong Essay

The principles of properly field and wrong that ar abideed by an individual or a social group) the Puritan respectable code a individual with antiquated values (a system of principles governing deterrent exampleity and acceptable conduct) motivation based on ideas of justifiedlyfulness and wrongThe philosophical study of object lesson values and rulesknow as moral philosophy is a branch of philosophy that addresses questions about moralitythat is, concepts such(prenominal) as good and evil, right and wrong, virtue and vice, justice, etc.major(ip) branches of morals includeMeta-ethics, about the theoretical importee and reference of moral propositions and how their truth-values (if either) may be determined Normative ethics, about the practical means of determine a moral course of action Applied ethics, about how moral outcomes can be achieved in specific situations Moral psychology, about how moral capacitance or moral agency develops and what its nature is and Descript ive ethics, about what moral values people actually abide by.May be defined as the actions an individual takes on himself to ensure his continued survival across the dynamics. It is a ain thing. When one is ethical, it is something he does himself by his own choice. 1 According to founder L. Ron Hubbards teachings, Scientology ethics is predicated on the idea that at that place are degrees of ethical conduct. morality (concern with the distinction among good and evil or right and wrong right or good conduct) morality (motivation based on ideas of right and wrong)Morality (from the Latin moralities manner, character, proper behavior) is a sense of behavioral conduct that differentiates intentions, decisions, and actions between those that are good (or right) and bad (or wrong). A moral code is a system of morality (for example, consort to a destinyicular philosophy, theology, culture, etc.) and a moral is any one practice or teaching within a moral code. Immorality is the activ e opposition to morality, while amorality is variously defined as an unawareness of, indifference toward, or disbelief in any set of moral archetypes or principles.12345 Morality has two principal meaningsIn its descriptive sense, morality refers to individualized or cultural values, codes of conduct or social mores that distinguish between right and wrong in the human society. Describing morality in this sort is non making a claim about what is objectively right or wrong, but only referring to what is considered right or wrong by people. For the most part right and wrong acts are classified as such beca delectation they are thought to cause benefit or harm, but it is possible that many moral beliefs are based on prejudice, ignorance or even hatred.clarification needed This sense of the term is addressed by descriptive ethics. In its normative sense, morality refers directly to what is right and wrong, regardless of what specific individuals think. It could be defined as the c onduct of the ideal moral person in a certain situation. This usage of the term is characterized by definitive statements such as That act is immoral rather than descriptive ones such as Many recall that act is immoral.It is often challenged by moral nihilism, which rejects the existence of an any moral truths,6 and supported by moral realisticism, which supports the existence of moral truths. The normative usage of the term morality is addressed by normative ethics. Muslim ethics ( ), defined as good character, historically took shape gradually from the 7th century and was finally established by the 11th century.1 It was last shaped as a successful amalgamation of the Quranic teachings, the teachings of the Sunnah of Muhammad, the precedents of Islamic jurists (see Sharia and Fiqh), the pre-Islamic Arabian tradition, and non-Arabic elements (including Persian and Greek ideas) embedded in or merged with a generally Islamic structure.1Although Muhammads preaching produced a radic al change in moral values based on the sanctions of the new faith and the present religion, and fear of God and of the Last Judgment, the tribal practice of Arabs did non completely die out. Later Muslim scholars expanded the religious ethic of the Quran and Hadith in immense detail. The core of the Western ethics is supposed to be Judeo Christian values. But, the real Judeo-Christian ethics has small difference from the Islamic ethics. This is because Muhammad (peace be upon him) came in the very(prenominal)(p) line of prophetic religion, as Moses and Jesus he taught the same morals, within the same framework of Semitic tradition. Muslims worship the sameOne and OnlyCreator, as Jews and Christians do.If we adopt a more inclusive Abrahamic view, Islam can no more be considered the oppositeIn short, there is little difference between the core ethics of the West and Islam. This is despite the materialism and utilitarianism is now dominant in certain circles, which is abhorrent to Islam. But, in fact, it is abhorrent to the real Judeo-Christian tradition too..Hameed goes on to explain why there is no real difference between Islam and Western ethics, though relating to his arguments will require a whole different article. More basic, is to understand what Hameed is doing here. Hes playing with the terms used so they will fit his view. Of course, once you ignore the meaning of Islam, Judeo-Christian and Western, you can come to the conclusion that their core ethics are the same.Hameed is right that the core of Judaism, Christianity and Islam, is similar. They are all based on the same Messianic justnesss that developed around 3000 years ago. However, the big difference between Judeo-Christian laws and Islamic laws is that the Judeo-Christian society developed.Jewish scholars throughout the ages did not unsure away from reinterpreting the Messianic laws in accordance with the current norms. And so, if it says in the Torah an eye for an eye, the Jewish scholar s explained that this is merely an issue of payment.Laws which were relevant to an earlier type of society, such as Levirate marriages (a custom which required that a man marry his brothers widow if the deceased died childless) are now simply forbidden according to Jewish law.It is enough to take a look at another(prenominal) one of Hameeds answers about stone to understand that in Islam that is not the case. If stoning was prescribed 1400 years ago as the punishment for adultery, then it will be the punishment today, no matter how barbaric it seems.Hameed can go on and on about why stoning will only be used in certain cases and why adultery is so bad that it is requires stoning. That has vigour to do with ethics. Nobody today claims that adultery is good. However, stoning as a punishment, is seen as barbaric. No Jew today would consider stoning a person to death, despite it being clearly written as punishment in the Torah. In fact, death as punishment is not accepted today by Jud aism, and the Jewish state does not punish serious wrap upenders, such a serial murderers and terrorists, with the death sentence. Ethics choosing principles of conduct as a guiding philosophy. moral philosophy conforming to a standard of right behavior.Here is where I see the difference. ethical motive, to be sure, are rules and standards that we are told we must conform to when deciding what is right behavior. In other words, morals are dictated to us by either society or religion. We are not free to think and choose. You either accept or you wear outt We are taught by society and religion that you shall not lie or you should give to the poor or you must enjoy others as you would rescue others love you or you must do something because it is your moral obligation. The key issue with morals is that you are expected to conform to a standard of right behavior and not question that conforming or you are not a moral person. But again, where do these morals come from to which we are expected to conform? Yep, from society and/or religion, but not from YOU, and thats what bothers me.Ethics, on the other hand, are principles of conduct that YOU CHOOSE to govern your life as a guiding philosophy that YOU submit chosen for your life. Again, call it semantics if you requisite, but I see a big difference between conforming and choosing. With moral philosophy the thinking has been adopte with ETHICS theres a freedom to think and choose your personal philosophy for guiding the conduct of your life. I corresponding to watch movies about the mafia or TV shows deal the Sopranos. The people on these shows are extremely devoted people to their families and religions, but they have in some way morally justified their actions of killing, stealing, and lying. How is it that these extremely devoted family men and supposedly devoted members of the Catholic religion think that what they are doing is moral is a mystery to me. moreover they wear their crosses, cross themsel ves, love their kids, and dedicatethemselves to the family while killing people who get in the way. Now thats an sakeing morality. But morals dont stop there. Think of all the hundreds of cultures who have totally different ideas of morality. Some cultures think it is perfectly fine to have as many wives as they want some think only one wife is moral in the eyes of God. Some cultures think that it is fine to steal if you need food for thought other cultures think that stealing is stealing and is never morally justified. Some cultures think that an eye for an eye and a tooth for a tooth judgment is fine other cultures think that this type of moral thinking is barbaric.When you leave MORAL THINKING to society and religion, there is no such thing as absolute morality. So, is there any such thing as a 100% MORAL PERSON? I think not, at least based on the criteria, culture, society, and religion telling us what our morals should be. ETHICS are a totally another matter. With ethics, you are free to choose your personal philosophy of conduct to pull your life. You are not dependent on the judgment of society or religion based in fear when making your ethical decisions. For example, I believe in telling the truth not because God may curse me, but because it is the right and surmount thing to do based on my personal ethics. I believe in being 100% faithful to my wife, not because adultery is a sin, but because being true to your wife is the smart and right thing to do. It is a better and happier way to live, again not because God will send me to hell if I perpetrate adultery, but because it is the right and best way to live my life based on my ethical way of seeing things. I believe in keeping the laws of the land, however, I am not living my life based on the rules of society and religion, but solely based on a virtual(a) and ethical way of living. I dont refrain from stealing because Im afraid I might go to jail.I dont steal because I have decided not to steal b ased on my ethics. I dont have to be commanded to give to the poor. I concern myself with giving to and help the poor based on my ethics.I have the freedom to choose and if I am smart, I will choose personal ethics that will ameliorate my life and the lives of others. As with all other freedoms, there is always the risk that I will make ethical decisions that could cause me to drift over to the fatal side. Thats the problem with the freedom to choose or free agency. Anytime we allow people the freedom to choose, we as well as give them the freedom to make bad choices. If you want to make bad ethical decisions that will make you, and perhaps others, unhappy,then you can. However, if you want to make good ethical decision that will make you and others happier, you have the freedom to make those ethical decisions too. I choose personal ethics to govern my life that make me happier, while I strive to enrich the lives of others. Its the ethical thing to do based on my personal ethics . You dont have to tell me not to lie, not to steal, not to kill, not to commit adultery, etc. I have already do my ethical decisions to NOT do those things. You dont have to tell me to give to the poor, love my dwell and my enemies, use my free agency for good, etc. I have already made these personal ethical decisions.I choose my principles of personal conduct because I have thought about them. My ethics are my ethics, and yet interestingly enough, they almost always agree with society and religion. The only difference is I made these decisions. My personal thinking determines my ethics. I made these ethical choices. Not because I was told by society or religion to think a certain way but because I thought it was the best way to live a complete and fulfilled life of happiness. Freedom to think is a great concept. We ought to use this freedom more often. Think about it. Larry John is the international author of Think Rich to Get Rich, a detailed outlining of the 4 pillars of wealt h, and Larryisms, an introduction to pragmatic thinking. He owns a successful advertising agency and enjoys his many entrepreneurial plots and adventures including real estate, sales and marketing, public relations, publishing, radio broadcasting (http//www.radioarizona.net), and many more.He is also the founder of The Pragmatic Thinker found at ThePragmaticThinker.com. His first book has been reprinted in several different languages and the exposure continues to grow. His second book will be released in October of 2007 and is available at amazon.com and ThePragmaticThinker.com. It is also available through Baker & Taylor. Larry enjoys applying pragmatic principles of thinking to his business and his personal life and finds that through a great understanding, a higher level of success and happiness is achieved. For instance fox hunting in England was ethical till the other day, because that was the tradition, and there was no law against it. But the recent legislation banning it ma de it illegal, and the widespread protests against the evil nature of the sport caused a cessation of the tradition supporting it, and therefore it became unethical. Morals on the other hand are made of sterner stuff, and usually do not change. It will for instance always beimmoral to murder another human being, no matter who the person committing the act is.Ethics are well defined and quite neatly laid down. Take the case of professionals like doctors and lawyers. They know what the ethics of their profession dictate. A doctor will never divulge his patients medical history to anyone other than the patient himself, unless authorise by the later, or required under law to do so. Similarly a lawyer will never compromise his clients interest notwithstanding his own disposition towards his client. But morals are of a subliminal nature and deciding upon what constitutes them is not that easy. We know of moral dilemma, not an ethical one. Take the case of abortion. Is it moral? On the on e hand there may be extremely compelling grounds in its favor, but is fetching a human life, even if not fully formed, ever going to be considered a moral act? Following ethics is therefore a comparatively simple affair after all it only involves a set of socially acceptable guidelines which benefit all. Morals are however relatively difficult to adhere to.The religious sect of Jains in India believes that the only matter which can be consumed by human beings is leaves and fruit which have fallen off trees. No grain, no dairy products, no eggs, nor any meat. Why they are supposed to cover their mouths and noses with a piece of cloth, so that they may not unwittingly kill microscopic organisms by the very act of breathing. Now those are tough morals to follow We can clearly see that morals and ethics though seemingly similar are in fact quite distinct. While the former constitute a basic human marker of right conduct and behavior, the latter is more like a set of guidelines that de fined accepted practices and behavior for a certain group of people.Summary1. Ethics relates to a society whereas morality relates to an individual person.2. Ethics relate more in a professional life while morals are what individuals follow independently. exhibit more Difference Between Ethics and Morals Difference Between Ethics vs Morals http//www.differencebetween.net/business/difference-between-ethics-and-moral

Ethical Issues in Accounting Essay

Accountants and the accountancy traffic exist as a means of popular service the distinction which separates a profession from a mere means of livelihood is that the profession is account adequate to(p) to standards of the public interest, and beyond the compensation paid by clients.Robert H. Montgomery, describing moral philosophy in accounting. write up moral philosophy is primarily a field of applied moral philosophy, the study of moral values and judgments as they apply to accountancy. It is an example of sea captain ethics. Accounting ethics were first introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent companies. ethics are taught in accounting courses at higher bringing up institutions as salutary as by companies training accountants and auditors.Due to the diverse range of accounting services and recent corporate collapses, heed has been drawn to honourable standards accepted at bottom the accounting p rofession. These collapses nurse resulted in a widespread tailor for the re gear upation of the accounting profession. To combat the criticism and rule come forth fraudulent accounting, various accounting organizations and governments have developed regulations and remedies for improved ethics among the accounting profession.Importance of Ethics in AccountingThe nature of the work carried out(p) by accountants and auditors haves a high level of ethics. Shareholders, potential shareholders, and other users of the financial statements rely heavily on the yearly financial statements of a company as they can use this development to make an informed decision about investment. They rely on the opinion of the accountants who prepared the statements, as well as the auditors that substantiate it, to present a true and fair view of the company. Know guidege of ethics can help accountants and auditors to overcome honest dilemmas, tout ensembleowing for the right choice that, although it may non benefit the company, will benefit the public who relies on the accountant/auditors storying.HistoryLuca Pacioli, the Father of Accounting, wrote on accounting ethics in his first book Summa de arithmetica, geometria, proportioni, et proportionalita, published in 1494. Ethical standards have since then been developed through government groups, professional organizations, and independent companies. These various groups have led accountants to follow some(prenominal) codes of ethics to perform their duties in a professional work environment. Accountants must follow the code of ethics set out by the professional body of which they are a member. United States accounting societies such as the Association of Government Accountants, Institute of Internal Auditors, and the National Association of Accountants all have codes of ethics, and many accountants are members of one or to a greater extent of these societies.In 1887, the American Association of humans Accountants (AAPA) was created it was the first step in developing professionalism in the United States accounting industry. By 1905, the AAPAs first ethical codes were formulated to educate its members. During its twentieth anniversary meeting in October 1907, ethics was a study topic of the conference among its members. As a result of discussions, a list of professional ethics was incorporated into the organizations bylaws. However, be name membership to the organization was voluntary, the standoff could not require individuals to conform to the suggested behaviors. Other accounting organizations, such as the Illinois Institute of Accountants, also pursued discussion on the importance of ethics for the field.The AAPA was renamed several times throughout its history, before becoming the American Institute of Certified Public Accountants (AICPA) as its named today. The AICPA developed five divisions of ethical principles that its members should follow independence, integrity, and objectivity compet ency and technical standards responsibilities to clients responsibilities to colleagues as well as other responsibilities and practices. Each of these divisions provided guidelines on how a Certified Public Accountant (CPA) should act as a professional. stroke to comply with the guidelines could have caused an accountant to be barred from practicing. When developing the ethical principles, the AICPA also considered how the profession would be viewed by those outside of the accounting industry.Teaching EthicsUniversities began teaching business ethics in the 1980s. Courses on this subject have grown significantly in the last couple of decades. Teaching accountants about ethics can involve role playing, lectures, case studies, guest lectures, as well as other mediums. Recent studies indicate that nearly all accounting textbooks fulfil on ethics in some way. In 1993, the first United States center that focused on the study of ethics in the accounting profession opened at State Univer sity of New York at Binghamton. Starting in 1999, several U.S. states began requiring ethics classes prior to taking the CPA exam.Seven goals of accounting ethics instruction Relate accounting education to moral issues. Recognize issues in accounting that have ethical implications. Develop a sense of moral bargain or responsibility. Develop the abilities needed to deal with ethical conflicts or dilemmas. Learn to deal with the uncertainties of the accounting profession. Set the stage for a change in ethical behavior. Appreciate and understand the history and composition of all aspects of accounting ethics and their relationship to the general field of ethics. Stephen E. LoebIn 1988, Stephen E. Loeb proposed that accounting ethics education should complicate seven goals (adapted from a list by Daniel Callahan). To implement these goals, he back breakered out that accounting ethics could be taught throughout accounting curriculum or in an individual class tailored to the sub ject. Requiring it be taught throughout the curriculum would necessitate all accounting teachers to have knowledge on the subject (which may require training). A single course has issues as to where to include the course in a students education (for example, before preliminary accounting classes or near the end of a students degree requirements), whether there is enough material to cover in a semester class, and whether roughly universities have get on in a four-year curriculum for a single class on the subject.There has been debate on whether ethics should be taught in a university setting. Supporters point out that ethics are important to the profession, and should be taught to accountants entering the field.18 In addition, the education would help to reinforce students ethical values and inspire them to prevent others from make unethical decisions. Critics argue that an individual is ethical or not, and that teaching an ethics course would serve no purpose. Despite opposition, instruction on accounting ethics by universities and conferences, has been encouraged by professional organizations and accounting firms. The Accounting Education Change Commission (AECC) has called for students to know and understand the ethics of the profession and be able to make value-based judgments.Phillip G. Cottel argued that in order to uphold strong ethics, an accountant must have a strong sense of values, the ability to reflect on a situation to determine the ethical implications, and a commitment to the well-being of others. Iris Stuart recommends an ethics model consisting of four steps the accountant must recognize that an ethical dilemma is occurring identify the parties that would be kindle in the outcome of the dilemma determine alternatives and evaluate its effect on each alternative on the interested parties and then select the best alternative.Accounting ScandalsAccounting ethics has been deemed difficult to control as accountants and auditors must consider the interest of the public (which relies on the information gathered in audits) while ensuring that they remained employed by the company they are auditing. They must consider how to best apply accounting standards even when faced with issues that could cause a company to face a significant loss or even be discontinued. Due to several accounting scandals within the profession, critics of accountants have say that when asked by a client what does two plus two equal? the accountant would be likely to respond what would you like it to be? This thought summons along with other criticisms of the professions issues with conflict of interest, have led to various increase standards of professionalism while stressing ethics in the work environment.The role of accountants is precise to society. Accountants serve as financial reporters and intermediaries in the capital commercialises and owe their primary obligation to the public interest. The information they provide is crucial in aiding man agers, investors and others in making critical economic decisions. Accordingly, ethical improprieties by accountants can be detrimental to society, resulting in distrust by the public and disruption of efficient capital market operations.Every company in the country is fiddling its profits. Every set of published accounts is based on books which have been gently cooked or completely roasted. The figures which are fed twice a year to the investing public have all been changed in order to protect the guilty. It is the biggest con trick since the Trojan horse. In fact this deception is all in perfectly good taste. It is totally legitimate. It is creative accounting.Ian Griffiths in 1986, describing creative accountingFrom the 1980s to the present there have been multiple accounting scandals that were widely reported on by the media and resulted in fraud charges, bankruptcy protection requests, and the catch of companies and accounting firms. The scandals were the result of creative a ccounting, shoddy financial analysis, as well as bribery. Various companies had issues with fraudulent accounting practices, including Nugan Hand Bank, Phar-Mor, WorldCom, and AIG. One of the most widely-reported violation of accounting ethics involved Enron, a multinational company, that for several years had not shown a true or fair view of their financial statements.Their auditor Arthur Andersen, an accounting firm considered one of the super Five, signed off on the validity of the accounts despite the inaccuracies in the financial statements. When the unethical activities were reported, not only did Enron dissolve unless Arthur Andersen also went out of business. Enrons shareholders lost $25 billion as a result of the companys bankruptcy. Although only a fraction of Arthur Andersons employees were involved with the scandal, the closure of the firm resulted in the loss of 85,000 jobs.Causes Fraudulent accounting can arise from a variety of issues. These problems usually come t o light eventually and could ruin not only the company besides also the auditors for not discovering or revealing the misstatements. Several studies have proposed that a firms corporate culture as well as the values it stresses may negatively alter an accountants behavior. This environment could contribute to the degradation of ethical values that were learned from universities.Until 1977, ethics rules prevented accounting and auditing firms from advertising to clients. When the rules were lifted, spending by the largest CPA firms on advertisements rose from US$4 cardinal in the 1980s to more than $100 million in the 2000s. Critics claimed that, by allowing the firms to advertise, the business side overstepped the professional side of the profession, which led to a conflict of interest. This focus allowed for occurrences of fraud, and caused the firms, according to Arthur Bowman, to offer services that made them more consultants and business advisers than auditors. As accounting firms became less interested in the lower-paying audits due to more focus on higher earning services such as consulting, problems arose. This disregard for the lack of time spent on audits resulted in a lack of attention to catching creative and fraudulent accounting.A 2007 article in managerial Auditing Journal determined the top nine factors that contributed to ethical failures for accountants based on a survey of 66 members of the International Federation of Accountants. The factors include (in order of most significant) self-interest, failure to maintain objectivity and independence, inappropriate professional judgment, lack of ethical sensitivity, improper leadership and ill-culture, failure to withstand advocacy threats, lack of competence, lack of organizational and peer support, and lack of professional body support. The main factor, self-interest, is the motivation by an accountant to act in his/her best interest or when facing a conflict of interest. For example, if an au ditor has an issue with an account he/she is auditing, but is receiving financial incentives to ignore these issues, the auditor may act unethically.Principles- vs. rules-basedWhen people need a doctor, or a lawyer, or a certified public accountant, they seek someone whom they can trust to do a good job not for himself, but for them. They have to trust him, since they cannot appraise the quality of his product. To trust him they must believe that he is competent, and that his primary motive is to help them.John L. Carey, describing ethics in accountingThe International financial Reporting Standards (IFRS) are standards and interpretations developed by the International Accounting Standards Board, which are principle-based. IFRS are used by over one hundred fifteen countries including the European Union, Australia, and Hong Kong. The United States Generally Accepted Accounting Principles (GAAP), the standard framework of guidelines for financial accounting, is largely rule-based. Critics have stated that the rules-based GAAP is partly responsible for the get of scandals that the United States has suffered. The principles-based approach to monitoring requires more professional judgment than the rules-based approach.There are many stakeholders in many countries such as The United States who report several concerns in the usage of rules-based accounting. According to recent studies, many believe that the principles-based approach in financial reporting would not only improve but would also support an auditor upon dealing with clients pressure. As a result, financial reports could be viewed with fairness and transparency. When the U.S. switched to International accounting standards, they are be that this would bring change. However, as a new chairperson of the SEC takes over the system, the transition brings a stronger review about the pros and cons of rules- based accounting. While the move towards multinational standards progresses, there are small amount o f research that examines the effect of principle- based standards in an auditors decision- making process. According to 114 auditing experts, most are instinctive to allow clients to manage their net income based on rules- based standards. These results offers insight to the SEC, IASB and FASB in weighing the arguments in the debate of principles- vs. rules based- accounting.IFRS is based on understandability, relevance, materiality, reliability, and comparability. Since IFRS has not been adopted by all countries, these practices do not make the international standards viable in the world domain. In particular, the United States has not yet conformed and legato uses GAAP which makes comparing principles and rules difficult. In August 2008, the Securities and Exchange Commission (SEC) proposed that the United States switch from GAAP to IFRS, starting in 2014.Responses to scandals Since the major accounting scandals, new reforms, regulations, and calls for increased higher education have been introduced to combat the dangers of unethical behavior. By educating accountants on ethics before entering the workforce, such as through higher education or initial training at companies, it is believed it will help to improve the credibility of the accounting profession. Companies and accounting organizations have expanded their assistance with educators by providing education materials to assist professors in educating students.New regulations in response to the scandals include the Corporate Law Economic restore Program Act 2004 in Australia as well as the Sarbanes-Oxley Act of 2002, developed by the United States. Sarbanes-Oxley limits the level of work which can be carried out by accounting firms. In addition, the Act put a limit on the fee which a firm can receive from one client as a percentage of their total fees. This ensures that companies are not wholly reliant on one firm for its income, in the hope that they do not need to act unethically to keep a steady i ncome. The act also protects whistleblowers and requires senior management in public companies to sign off on the accuracy of its companys accounting records. In 2002, the five members of the Public Oversight Board (POB), which oversaw ethics within the accounting profession, resigned after critics deemed the board ineffective and the SEC proposed developing a new panel, the Public Company Accounting Oversight Board (PCAOB). The PCAOB was developed through the Act, and replaced the POB.In 2003, the International Federation of Accountants (IFAC) released a report entitled Rebuilding Public assertion in Financial Reporting An International Perspective. By studying the international company collapses as a result of accounting issues, it determined areas for improvement within organizations as well as recommendations for companies to develop more effective ethics codes. The report also recommended that companies pursue options that would improve training and support so accountants coul d develop handle ethical dilemmas. A collaborative effort by members of the international financial regulatory community led by Michel Prada, Chairman of the French Financial Markets Authority, resulting in establishment of the Public Interest Oversight Board (PIOB) on 1 March 2005. The PIOB provides oversight of the IFAC standards-setting boards the International Auditing and Assurance Standards Board (IAASB), the International Accounting Education Standards Board (IAESB) and the International Ethics Standards Board for Accountants(IESBA).The most recent reform came into effect in July 2010 when President Obama signed The Dodd-Frank Wall Street Reform and Consumer Protection Act. The act covers a broad range of changes. The highlights of the legislation are consumer protections with authority and independence, ends too big to fail bail outs, advance prototype system, transparency and accountability for exotic instruments, executive compensation and corporate governance, protects investors, and enforces regulations on the books. The legislation also resulted in the Office of the Whistleblower, which was established to administer the SECs whistleblower program. Congress authorized the SEC to provide monetary awards to whistleblowers who come forward with information that results in a minimum of a $1,000,000 sanction. The rewards are betwixt 10% and 30% of the dollar amount collected. Whistleblowers help identify fraud and other unethical behaviors early on. The result is less harm to investors, quickly retention offenders responsible, and to maintain the integrity of the U.S. markets.

‘I Spy’ by Graham Green Essay

1. SettingWe pot understand exactly that all the described events take place in England, particularly, they happen in the Eastern part of England. The perplex of the Charlie Stowe, of the main character, was supposititious to be in Norwich that night we know well-nigh it directly from the school textbook ( tonight he verbalize he would be in Norwich). Norwich is the regional administrative center and country town of Norfolk. Besides, matchless sentence tells us that place isnt far from water supply (the wind blew from the sea, and Charlie Stowe could hearthe beating of the waves) and now we brush off say precisely that it is just by the North Sea that washes the shores of England. The events happen at night in the house where the family of Charlie Stowe lives, particularly, at the tobacconists shop that was kept by his arrive. It is said in second paragraph of the text. It was time of the World War I.The side by side(p) clues help us to understand it enemy airships, Zeppe lin, which was a type of airship pioneered in Germany in the stem of XX century and used wide to bombard England during the period of the World War I, such features of fashion of that time as bowler hats and belted mackintoshes, brands of cigargonttes that Charlies paternity was selling (Gold Flake, Players, Woodbines were wide-spread that time). Moreover, in the text Huns were mentioned. It is an Offensive slang used as a disparaging term for a German, especially, a German soldier in World War I.2. patchCharlie Stowe, the main character, gets mocked by his schoolmates at the County school, because he has never tried a cigarette at his 12 in his life. One night he decides to view a smoke and sneaks to the tobacconists shop run by his father whom he doesnt love. His mother is sleeping and his father isnt supposed to be at home. But when Charlie let outs himself at the shop he hears footfalls in the street. It is his father and two strangers. They have a brief chat and then subm it the shop. Charlie goes up the stairs, he is precise frightened but the attitude to his father changed. We squeeze out observe the body structure of the text. The expositions of the news report include the description of that night and Charlies family. The flood tide happens when his father and two strangers have a talk, particularly, on the phrase Welltheres nothing to be done about it, and I whitethorn as well have my smokes.It was said by Charlies father and it is the most important moment of the story, because here we see strong likeness in the midst of the father and the boy during boys attempt to commit a crime (to smoke a cigarette) he tries to encourage himself with grown-up and childish exhortations and what is interesting Charlie uses the kindred words to encourage himself in the forth paragraph and his father saying the phrase above excessively tries to encourage himself. Maybe he committed a crime being a spy because two strangers seem to be policemen or secret- service agents and the father tells them that The wife will sell out, talking about his tobacco line of work.Also unusual behavior says to us this fact his voice has an unfamiliar to Charlie note and he holds his stiff collar. It indicates that he is rattling nervous and also his voice is dry as a biscuit. When Mr. Stowe wants to get his coat one of the strangers would like to go with him not letting him be alone. It seems that Charlies father is arrested. We idler do this guess-work and find one more likeness between Charlie and his father committing a crime. The resolution happens when the father and two strangers leave the shop, frightened Charlie goes upstairs and understands how much he loves his father.3. Elements of plotThis short story abounds with conflicts. At the beginning we know that Charlie has never tried a cigarette in his life and gets mocked by boys at school. It is the first conflict the boy versus schoolmates, his peers, and it can be considered as the conflic t of a man and hostelry. The second one happens between Charlie and his father which he doesnt like at the beginning. Thats why we can call Charlie protagonist, and his father antagonist. We see the third direct conflict between Charlies father and two men. The mystery is hidden in their talk. And finally there is the forth conflict the inner conflict of the boy who at his 12 wants to be an big trying to have a smoke once morest the fear and prohibition and maybe commit the hardest crime of his age.4. The theme/messageThe main idea of the story is a generation gap, the relations of Fathers and Sons. It is still relevant nowdays, parents should pay attention to the way of upbringing of their children. Lie, mistakes, carelessness and insufficiency of attention of parents would reflect on the behavior and re markation of their children. The other idea is found in the conflict of Charlie and his peers. Sometimes to be respected in society we try to do what it dictates us. Children are exposed to the society influence easier, because they havent nice experience in life and their world outlook isnt finally formed. The minor idea of this story is to fate how our attitude can be wrong judging people around us, even our closest people, our relatives, and it may happen that it would be too late to say the warmest words to the dearest people and even living with our family we cannot notice the likeness or common things that connect us. We should be more attentive, more sensitive and kindly and keep in mind that our children would somehow look like us.5. NarrationThe type of narration is entrusted narrative. The story is told from the appoint of view of Charlie who uses the 3d person. It is an omniscient point of view.6. Fiction elements/StructureThe author entrusts the main character telling us the story. Thats why we can consider this story as an interior monologue. In the text we also encounter with protagonists inner dialog and the dialog between the antagoni st and two strangers. It is a kind of bl ratiocination of dialogs and monologue speech. It makes us imagine more vivid the situation and keeps us in tension. On the whole the structure of the text is chronological. Only the second paragraph is a little bit detached telling about Charlies family and his conflicts with boys from County school and his father. The story starts at the beginning and moves through time.7. Style level of complexityThe structure of the text is very complex. There are a lot of commas, semi-colons and conjunctions. Also inclusion of the dialogs tells us about it. Equally with conjunctions such stylistic thingummy as asyndeton is used many times in the text. Abrupt changes from long sentences to short ones and vice versa create a very strong effect of tension and hesitancy for they serve to arrange a nervous, ragged rhythm of the utterances. Also very short sentences produce a very strong emphatic impact. In the text we can notice loose, periodic and balanced sentences, it also says to us about very sophisticated structure of the text. We can encounter with apokoinu constructions light burning, raise cupped in his hands, made him grab, sound of several men walking rapidly, quick steps going away, dont let me be caught. Apokoinu constructions are mostly used in the entrusted narrative. We can find also a lot of attachments, particularly, in dialogs (In speech of Charlies father), in the 5th paragraph (belted mackintoshes. They were strangers.)The story abounds with literary words as it should be with the fiction. The author chose very colored words such as banks of profane, thin haze, stale smoke, uncontrollable, spasmodically, wraith, despair, lurked, held his breath, dare not to move, cowered and etc. Dialogs are very colloquial, a lot of phrasal verbs are used (sell out, to be off, put off). What is very interesting in the text you can find some proverbs. Firstly, in the inner dialog of the boy (May as well be hung for a sheep, but it isnt full, we can consider it as ellipsis) and secondly in the speech of Charlies father, not finished as well (while theres life, the law of continuation is there is hope) and a stitch in time (also isnt finished (continuation saves nine)), and wrenched proverb Never do today what you can put off till tomorrow.The latter is said with a touch of sarcasm. The usage of proverbs also is a common characteristic of the boy and his father. Elipsises reflect the rude(a) omissions characterizing oral colloquial speech and the main function is to achieve the authenticity and plausibility of fictious dialog. When Charlie wants to encourage himself he says Cowardy, cowardy custard. It is a very interesting expression and is a taunt used by schoolchildren in the UK equivalent to scaredy cat in the U.S. By the way it is one more clue in support of the story happens in England. It means one who is excessively fearful. The word Cowardy is made with the help of diminutivesuffix y, it underlin es additional emotional colour in. The descriptions in the story are very detailed, author uses a lot of epithets (boisterous, wraith, stale, noisy and etc.).Figurative language is traced through the whole story. We can find metaphors such as a searchlightprobing the dark deep spaces (we can also call it personification), surprise and awe kept himawake, the tobacconists shop force him on, personification familiar photograph had stepped from the frame to reproach him with neglect, similis such as dry as biscuit, but his fathers affection and dislike were as indefinite as his movements, disguised simili can be find in the mentioned phrase Cowardy, cowardy custard, periphrasis the packets were piled twelve deep down the stairs instead of there were 12 packets of cigarettes which conveys a purely individual perception of the described object, onomatopoeia when they cracked if we talk about stairs and emphasizes the reigning tension.Talking again about the phrase Cowardy, cowardy custa rd author from Charlies point of view describes it as childish exhortation. We can notice one more morphological device, suffix ish. It deepens the coloring of the utterance expressing some contempt. In the second and in the last paragraphs we can find antithesises the first one in the description of Charlies father who is inappropriate to his mother and the second one while his mother was boisterous and kindly, his father was very like himself doing things in the dark which frightened him. Through this device we can understand the real attitude of Charlie to his parents. In the last antithesis there is also a comparison of the boy and his father. In the text we can also find dont you constructions, the first of which was used to emphasize sarcasm of one of the strangers (Dont you want to speak to your wife? and another one is an inversion Dont you worry to much. Mr. Stowe used it to produce sarcasm as well. Talking about dialogs we can underline its colloquialism also by repetiti on Yes, yes.8. Tone/moodThe tone of the story is very tense, serious, suspenseful and sometimes in characters words sarcasm slips. Tension and fear are seen in the description of boys actions sat in despair, cowered in darkness, held his breath, clutched his nightshirt tight and prayed. In some phrases of the one stranger we can find sympathy. Also we feel sympathy both to the boywho is mocked at school and his father who seems to be arrested. In the detailed description of Charlies father we can notice that the boy is offended by him (left even punishment to his mother). The mood of the story is hopeless and tense. We feel it throughout the story, the backcloth helps us to feel it deeply as well. But in the end we feel a kind of relief for a moment when the boy understands he loves his father. We say for a moment because we will never know if the father and the boy ever meet again.9. Types of charactersa) Charlie12 years old kid, brave enough to do what is prohibited (to have a sm oke). But is under impact of his schoolmates who mock at him, it is a common phenomenon of children of his age. He is smart, we can say it rendering how he encourages himself with the proverb. Maybe it tells us that he is well-read. The peculiarity of children of the World War I time was that they were elder mentally, more clever than the children of the peace time. The severe purlieu made them like that. Charlie tries to prove his maturity, to go against the fear. He is very cautious and skillful. But one thing he forgets is matches. He was so rash in his desire that make him forget a very important thing without what he cant fulfill his wish.Though Charlie loves his mother very much, we cant say he is mothers darling. He wants to be with his father, share problems and feelings with him, but he sees that his father isnt interested in him. That makes him frustrated. Charlie is a dynamic type of character, because he has a very strong position against his father and the attitude to him changes in the end. And he understands himself differently than at the beginning.b) Mr. StoweFrom the very beginning we know that Charlie doesnt love his father. He describes him as unreal to him, a wraith, pale, thin and indefinite, who noticed him only spasmodically and left even punishment to his mother. Tonight he had said he would be in Norwich, and yet you never knew this tells us that he lies to his family. He is afraid of revealing his crime. It is seen in the phrase told one of the strangers if you wouldnt mind being quite, gentlemen. I dont want to wake up the family.., The same we can seein his answer on the strangers question Dont you want to speak to your wife? Not me. But at the same time Mr. Stowe is very courteous with strangers (if you wouldnt mind, Mind if).It also emphasizes his deceitfulness. Mr. Stowe is fond of what he is doing running the tobacconists shop (Its a good little businessfor those that like it). We can notice how carefully he behaves with the packets of cigarettes (he lifted a pile of Gold Flake and Players from a shelf and caressed the packets with the tips of his fingers.). He couldnt be the closest person to his own kid, but he is good at business.c) Mr. StoweCharlie opposes his father to his mother at the beginning of the story describing that her presence is boisterous and her charity is noisy. She filled the world for him, from her speech he judged her the friend of everyone, from the rectors wife to the Dear Queen, except the Huns. For his mother he felt a passionate demonstrative love. The word demonstrative underlines the ostentation of his love opposing more strong his father to her. It seems that Charlie is very uncivilized with his father at the beginning. Her kindness and boisterous presence are mentioned in the end of the story again, but now the boy doesnt feel her presence, it is explicit in the last sentence He was alone in the house with his mother. He wants to say the warmest words not to her, bu t to his father. At the end Mr. Stowe becomes the dearest person to the Charlie.d) Two strangersThese two strangers seem to be secret-service agents as it was mentioned above. Their appearance (bowler hats and mackintoshes) and phrase we are on duty hint at that. One of them is polite enough thanking for the offered cigarette Thank you all the time, one of usll come with you, if you dont mind, said the stranger gently. The other one is trying to be sarcastic.10. Methods of characterizationDirect11. SymbolismWe can compare growing of a child with the stairs. Every footstep is a phase or life period. We can observe the dynamics of Charlies life, his growing, throughout the story, though it is a very little period of time. But the changes are evident. And we can imagine the stairs as a symbolic element. Moreover, we can find symbolism in night characterizing Charlies fears and hesitation and uncertainty.12. Stylistic devicesA lot of stylistic devices were mentioned above. But in this part of the analysis I want to discuss the title of the story I Spy. It sounds like a kids game Eye Spy, where the player-spy silently selects an object that is visible to all the players and does not reveal his or her choice. The same with Charlie he wants to share his feelings, emotions and problems with the father, but doesnt do it. His father isnt interested in him, he is indefinite and the boy feels it. I Spy and Eye Spy is a stylistic device called pun, based on the play of words that sound similar.

Awareness of an Organic Food Essay

I. Introduction A. What is aw beness of an total food? 1. How peculiar(a) are consumers toward buying an organic food? 2. be organic foods providing more than health benefits for consumer and environment? 3. What are the reasons for choosing an organic food throughout our daily life? B. Understanding the awareness of consuming an organic food. II. What is an organic food? A. Organic foods are considered to be more nutrient dense than their counterparts produced via modern farming practices. B.The word an organic is a labeling term that denotes products produced under the agency of the Organic Foods Production Act. C. The definition shades the meaning most people associate with the term, such as the use of non-chemical fertilizers and pesticides as the food is being grown. III. How curious are consumers toward buying an organic food? A. The fastest growing segment of U. S. agriculture. B. A physician and researcher Dr. David Thomas, studied and compared the United States governmen t guidelines and tables for the nutritional case of various foods.C. Data shows that the decision to shop an organic food. D. What you eat builds and maintains your body. IV. Are organic foods providing more than health benefits for consumer and environment? A. Eating an organic food allow provide vital foundations for health. B. How they are farmed. 1. Levels of certain nutrients in relation to the commercially available counterparts produced via modern farming practices. C. Conventional agricultural methods can cause weewee contamination. V. What are the reasons for choosing an organic food throughout our daily life? A.Effect on health. 1. You are what you eat a. Eat an apple, and you eat life vitamins, minerals, water, and more. Eat pesticide residue, and you convey your body with poisons 2. Food is your best medicine a. postulate foods that are known to bring us health, energy, and peace of mind 3. Pay now or lucre later a. Pay now for delicious, healing food or pay later for medical bills, illness, and suffering 4. We prefer life over death a. Choose which will bring us greatest energy, happiness, and health b. Not choose which will bring us fatigue, depression or anxiety, ailments, illnesses, diseases, or death.5. Earth demand your help a. Every choice we make has an impact on environment b. Your choices make a difference 6. Healthy plants mean healthier soil, water, birds, worms, animals, plants, air, and you a. The natural course honors nature and works in harmony with earth as we achieve harmonious health VI. Conclusions A. Not cost effective considering the damage to health. B. There are choices in our own hand whether to choose an organic food or a conventional food as we consuming and taste it by ourselves.REFERENCESHavey, H. (February 16, 2009). brighten Six Reasons To Eat Only Organic Fruits And Vegetables. Retrieved family line 21, 2010 from http//www. naturalnews. com/025643_food_organic_health. html Minton, B. L. (February 10, 2009). Buying Organic Is Well Worth The Cost Even When Times Are Tough. Retrieved September 21, 2010 from http//www. naturalnews. com/025570_food_organic_health. html Walters, S. (May 15, 2009). Organic Foods Provide More Than Health Benefits. Retrieved September 21, 2010 from http//www. naturalnews. com/026266_food_organic_health. html.

The two approaches of accounting research

The rationalist attack and the life-sustaining attack atomic number 18 the two attacks of explanation look into. This article explains the constructs of rationalist attack and critical attack, and so explains some of the jobs of these two attacks. This article discusses the inter-relationship betwixt write up look into, news report criterions and accounting pattern. Through the query findings, this article use the instance of intangible assets to interpret how accounting look for impact on accounting criterions. Second, this article shows how accounting criterions effects accounting pattern. Third, this article explains the inter-relationship between accounting interrogation and accounting pattern.IntroductionThe rationalist attack and the critical attack atomic number 18 the two methodological systemal analysiss of accounting research. Hooper, Davey, Liyanarachchi and Prescott ( 2008, p20 ) described that the rationalist attack is by and large considered to be a combi ning of initiation and tax write-off. The traditional position for the prescribed attack to research is to understanding and work outing jobs. The traditional features of the tyrannical attack ar empiricist philosophy, logic and causality. These features are frequently referred to as ontological, epistemic and methodological features of a research paradigm. Positive accounting research experiments to depict what is without doing any value judgements as to how things should be. The positive attack has been of import in recent old ages. The critical attack to accounting research does non supply a peculiar method or methodological analysis for research but instead a dialectic and Socratic attack to the rating of cognition claims ( Hooper et Al, 2008, p33 ) . The critical research focal point on the accounting theory that is concerned with deciding struggles between the corporation and general populace. The lone political orientation is the belief in humanity and the accompaniment and freedom of world. Critical theory offers procedures for the consideration and rating of cognition claims without supplying a individual manner forward for the research worker.These two accounting research attacks are non reciprocally sole but are complementary. Hooper et Al ( 2008 ) states that the positive attack has a figure of jobs, such as deficiency of understanding on what the positive attack really is entreaties to the authorization of scientific discipline but focuses on behaviour and so on. The critical attack besides has some jobs, such as the critical research can non generalise findings critical research can non foretell or retroflex surveies. Both of these two theories have its ain advantages and disadvantages, it is prerequisite to unite the two methodological analysiss in existent accounting pattern environment.Accounting research helps accounting criterions compositors and newfangled(prenominal)s understand the scotch universe, but accounting research doe s non seek prescriptions of techniques to do the universe better. However, cognizing what works and what does non work can assist corporations or standard compositors choose techniques that have the best opportunity of working in every bit yet unseasoned state of affairss. Accounting criterions have been categorized on the footing of their nature into two classs principal-based criterions and rule-based criterions. Hooper et Al ( 2008 ) states that accounting criterions are based on a set of principals and constructs. Intangible assets defined as non-physical and non-monetary beginnings of likely future economical net incomes accruing to the house as a moment of past events or dealing ( Canibano et al, 2000 ) . Intangible assets should be accounted and reported in the fiscal statement. Pine tree states, A Bartov, Fairfield, and Hirst ( 2003 ) states that for matter-of-fact grounds, most research on intangible assets focuses on those intangibles, intangible assets generated by R & A D expenditures. R & A D expenditures informations are widely available because R & A D expenditures must be disclosed individually under FASB No. 2, Accounting for Research and Development Costs. Because there is no such demand for former(a) types of intangibles assets. Canibano et Al ( 2000 ) describes that ascendancy of the likely hereafter benefits originating from the intangible investing is considered by most accounting criterions puting perfect structures as a basic necessity for acknowledgment. Lev and Zarowin ( 1999 ) pop the question that intangible assets should be accounted for following the same methods applied for touchable assets, but at the same clip some statement arise that there are important differences between touchable and intangible assets which make it necessary to use different standards for the acknowledgment and rating of the latter ( Hendriksen, 1982 ) . Harmonizing to the SFAC6, paragraph 25, the FASB ( 1985a ) considers the ownership or control o f the future benefits as the chief necessity for the acknowledgment of intangibles. If it is focus on the ownership of the benefits, so intangible assets such as human resource could be recognized. There is a new tendency in accounting research, which seems to be supplying strong fight back to coverage intangibles ( Canibano et al, 2000 ) . Accounting research suggests to utilize revelations on intangibles assets and those intangibles outgos have future much benefits, but that these future benefits are more like unsure than those associated with conventionally recognized assets. Therefore, there is some empirical support for the capitalisation of estimated R & A D intangibles. Given research consequences, Maines et Al ( 2003 ) makes the undermentioned recommendations foremost, back up the FASB s determination to add another projection which considers the revelation and acknowledgment of information related to intangibles assets. Second, believe that the FASB needs to see acknowle dgment of internally generated intangibles assets, because current accounting criterions require capitalisation economic akin as intangibles assets acquired externally. Third, Despite our support for intangible assets s revelations related to and possible acknowledgment, we encourage the FASB to continue carefully on revelations and acknowledgment information on intangibles, assumption important uncertainnesss related to accounting research in this paticular country. Concerns related to this research include the undermentioned. Finally, while research paperss associations between intangibles information and designs make causal inference hard. All of the accounting research in this country is based on R & A D expenditures for informations handiness grounds. It is non clear how easy these accounting research consequences generalize to other types of intangibles assets.Accounting Standards play an of import function in accounting pattern. McCombie and Deo ( 2005 ) province that acco unting criterions provide the restrainer with a guideline to studies economic minutess and events for an organisation. The accounting criterions are besides described as a piece of delegated statute law parliament has given the power of doing accounting criterions to a organic structure that has experts on it instead than developing the paperss itself as a organic structure of legislators ( Ravlic, 2003 ) . The figure of companies that have to use criterions in fixing fiscal studies is thereof rather of import. Macve ( 2010 ) states that audited histories are portion of an organisation that defines the economic environment in a state, or across states, and enables investors to hold assurance in the system as a whole as one to which to intrust their money. This was justified by Edwards ( 1938 ) in his call for a radical reform of UK accounting pattern. It still seems as true today. In the position of the US SEC it is the overall government of criterions of corporate administratio n, accounting, scrutinizing and enforcement in a state that lowers the cost of capital to houses in that economic system and thereby stimulates investing and economic growing. This consequence is likely greater than what any single house can accomplish by bettering its ain accounting and revelations ( californium. Botosan, 2006 ) . The speed uping growing of accounting patterns over the old ages has changed the format of corporate one-year studies. International Accounting Standards ( IASs ) and International Financial Reporting Standards ( IFRS ) , along with other statutory demands, have changed the manner in which fiscal statements are reported ( Gouws and Cronje , 2008 ) . All the information is generated by a diverseness of accounting patterns, all of which are hence deserving researching. Accounting research leads to an enhanced apprehension of the fact that these patterns are driven by two systems that provide the information included in corporate one-year studies. This shows that patterns peripheral to traditional accounting patterns besides have an of import function to play, both for educational establishments and accounting.Accounting patterns should non be seen in isolation ( that is, merely from an accounting position ) , as they are multidisciplinary in nature. Environmental patterns and information, social patterns and information, ethical patterns and information, every bit good as direction accounting patterns and information, together with fiscal accounting patterns and information, organize the context within which describing in corporate one-year studies takes topographic point ( Gouws and Cronje , 2008 ) .Accounting Research have make Accounting Practice more efficient and effectual, butAccounting research and accounting pattern are non ever seemed to be synchrony. One of the great sweet forces of carry oning applied accounting research in accounting pattern is that the research subjects extend beyond the normal boundaries. It brings wo rldviews into struggle, improves accounting pattern, and raises uncertainties about professional societal and values ( Schiehll, Borba, & A Murcia, 2007 ) . HENDRIKSEN ( 1982 ) corroborates this statement, adding that accounting theory may be defined as logical logical thinking in the signifier of two rules that ( 1 ) accounting research provide a general frame of mention by which accounting pattern can be evaluated, and ( 2 ) accounting research guide the development of new accounting patterns and processs. However, some of the research shows consequences of accounting research have non led to alterations in accounting pattern this may be caused by practicians non accepting the research findings or a slowdown in seting new accounting theory into accounting pattern. This has been an over-emphasis on a theory and the research consequences in some instances, and it is right that standard-setters and practicians have non accepted or have been cautious in utilizing the accounting rese arch consequences as a footing for new accounting regulations and patterns, such as market efficiency research. However, in other instances research appears to be rather utile to standard compositors as they set up new regulations and patterns, such as net incomes direction research. Llewellyn and Sue ( 1996 ) states that theories for pattern would put more accent on theory as a subroutine or formula or instructions manual which provide agencies by which we can make things in the universe or header with events . Auditing Practice, Research, and Education, A profitable Collaboration, published in 1995 through a joint attempt of the American Accounting Association and the AICPA, set the end of fixing a monograph documenting the successes of anterior, less-harried times when cooperative attempts produced important penetrations and frequently solutions to disputing scrutinizing jobs ( Bell and Wright, pg 178 ) . They explain the rich heritage of practician or academician coactio n in turn toing scrutinizing challenges. The writers indicate the importance of a periodic reappraisal of academic research for usage of those in pattern. The monograph besides calls for increased interaction with practicians, the usage of academic research chaps in pattern, and integrating of the research procedure into audit instruction ( Anderson et al, 2003 ) . Accounting pattern depends on accounting research, and accounting research guide the development for accounting pattern.DecisionBoth of the rationalist attack and the critical attack has its ain advantages and disadvantages, the best manner to utilize accounting research is to unite the two methodological analysiss in existent accounting pattern environment. The inter-relationships between accounting research, accounting criterions and accounting pattern are Accounting research helps accounting criterions compositors and others understand the economic universe, accounting research have made accounting Practice more eff icient and effectual, but accounting research and accounting pattern are non ever seem to be synchrony. Accounting criterions provide the comptroller with a guideline to studies economic minutess and events for an organisation.

Scooter Sales in Vietnam

Hom kia ong th? y em g? i cho em 1 cai article kha hay v? th? tru? ng xe 2B VN kha hay, m? i cac bac xem. EM xin l? i vi no la ti? ng Anh nhung vi? t cung kha d? hi? u . Qua bai bao nay em gi? t minh khi bi? t con s? ban ra c? a xe AB hon 120K , kh? ng thi? t . Va cac bac th? ng? m Hon Da VN da moc tui bao nhieu ti? n c? a dan minhpic Em xin phep VietNamNet Bridge cardinal years ago the Vietnamese media was driven into a frenzy when Hollywood stars Brad Pitt and Angelina Jolie came to visit Vietnam for the first time.The image of the couple in casual enclothe riding a black Yamaha Nouvo scooter in downtown HCMC was widely seen in newspapers and magazines. Scooter riders seen in downtown HCMC. Vietnamese consumers have an change magnitude taste perception for scooters. This actually gave free publicity to Yamaha. Sales of the Yamha Nouvo scooter have rocketed in Vietnam as this scooter has become a fashion for not only women except also men. Yamahas good business has led to other motorcycle makers to enter the market or boost scooter turnout to capitalize on the development request. The race startsItalys Piaggio, the worlds fourth largest scooter and motorcycle prevaricationr, started construction of its first factory in Vietnam. Honda and Yamaha from Japan forgeting open their second Vietnam factories soon. Honda Vietnam, the largest motorcycle manufacturer in Vietnam, has shifted focus to scooters for men. It started a campaign to enter the market six months after the trip of Vietnam by Mr. and Mrs. Smith. It launched the Air sword scooter designed with a white fashion. As a favorite motorcycle brand, Honda caused an instant fever on the market after launching this scooter.When placing an order for an Air Blade at a Honda authorized exclusive dealer in HCMC, customers will get a shake of the head. The dealers are flooded with a lot of orders. A Honda dealer on Nguyen Trai Street in District 1 says it still has much than 600 orders to fulfill. But those really wishing to own an Air Blade scooter can go to plenty of private retailers in the city, but the price is usually VND8-10 one million million high than Hondas list price. Despite the strong demand, the company says it is unable to scale up production as its factory in the northerly province of Vinh Phuc is running at full capacity.As an adaptive measure, Honda has increased shifts to fulfill the mounting orders. Koji Onishi, general music director of Honda Vietnam, says that by end-April this year,more than 120,000 Air Blade units had been sold, becoming the best-seller of the scooter category on the topical anaesthetic market. Not to miss the race, Yamaha introduced the new Yamaha Nouvo Elegance scooter that comes with an locomotive engine of 135cc in late April, which is higher than those of the previous scooter versions. With a list price of VND29. 2 million, including VAT, the new Nouvo scooter is going like hot cakes.Just most 10 days after the new Nouvo versio n came out, Honda announced the launch of two new Air Blade versions with a sportier and more fashionable design. They retail for VND28. 5 million (VAT included) and come with three colors dark blue, white and red. In addition to the new Air Blade, a sporty Air Blade Repsol version with the color of Repsol Honda racing team in MotoGP World Championship has been introduced this time at VND29. 5 million. The market is so lucrative that another Japanese motorcycle maker, Suzuki Vietnam Corp. , has also forayed into the scooter market, with the launch of he Hayate priced between VND21. 8 million and VND22. 8 million. The 125cc Hayate has a sporty design and targets male motorcyclists and is expected to strongly compete with Hondas Air Blade and Yamahas Nouvo. The Suzuki prices are lower VND7-8 million than the other two brands, so the Hayate has a competitive advantage in pricing. The competition in design Vietnam Manufacturing and Export Processing Co. (VMEP), Sanyangs motorbike make r in Vietnam, was the first to make scooters in Vietnam with the SYM brand. Taiwans SYM is one of the supremacyful stories.The company launched the Attila scooter in 1997, which has since gained increasing popularity among young people. SYM leaders say that the introduction of the Attila has paved the way for the company to gain a competitive edge over cheap Chinese motorcycles, which overwhelmed the local anaesthetic market in the late 1990s and early 2000s, as well as others. The Attila was then the best-selling locally assembled scooter model. Imported scooters like Dylan, and unconventional of Honda, Majesty of Yamaha, and Epicuro and Aventis of Suzuki are prohibitively expensive but the compact and fashionable design and moderate price have made the Attila more competitive.The Attila retails for about VND30 million, approximately one- and two-thirds of imports. Buoyed by SYMs success, other foreign companies including Yamaha, Suzuki, Honda from Japan later jumped into the m arket. Experts formerly showed concern that SYM would find it hard to maintain its dominance on the scooter market since more Japanese producers were aggressively increasing investment in scooter innovation and design to gain a slice of the pie. But brands like Honda Click, Yamaha Mio Classical and Suzuki comity seem to be not the archrivals of the Attila which is particularly popular among urban females.SYMs Attila Elizabeth version has become a favorite among young women thanks to its fashionable, elegant and compact design. The demand for the Attila Elizabeth has outpaced SYMs supply, leading to its price outside the company dealers increasing by VND2-3 million per unit. The good outlook The growth prospects of the market are good as young consumers in cities have an increasing preference for scooters. Many motorcycle assemblers have switched to scooter production to capitalize on this market trend and have been expanding production to abut local demand. Taiwans biggest bike ma ker Kwang Yang Motor Co. Ltd. (KYMCO) is an example.It has become the studyity owner of Hoa ply Kymco Motors Corp. after acquiring a 60% stake from its local partner. Hoa Lam Automobile-Motorcycle Joint-Stock Co. transferred its 60% stake in this joint accident to the Formosan company, thus reducing its holding to 30% from the previous 40%. KYMCOs stake in the venture, meanwhile, is up to 90%. Nguyen Tien Sy, deputy general director of Hoa Lam Kymco Motors Corp. , says that the authorities have endorsed the stake transfer between the two partners. The acquisition, whose order is not disclosed, is part of the Taiwanese companys plan to deepen its investment in Vietnam.KYMCO will develop a new factory in HCMCs District 2 besides the joint venture factory that is mainly assembling motorcycles in Binh Chanh District. The new factory in Cat Lai Industrial Park will produce motorcycle parts for local sale and export to ASEAN markets, Sy says. KYMCO will move its production lines from a factory in Taiwan next month to the new factory, which will mainly manufacture scooters. KYMCO attributes its increased investment in Vietnam to the strong demand for motorcycles. This firm forecast the domestic scooter market will continue expanding in the next basketball team to 10 years.KYMCO entered Vietnam in late 2004 by buying a 30% stake in the bike manufacturing plant, which was wholly owned by Vietnams Hoa Lam Automobile-Motorcycle Joint-Stock Co. The value of the factory then was set at US$15 million. The brand name KYMCO, however, is not popular in Vietnam, but the Taiwanese company has reaped success elsewhere, exporting products to 81 countries worldwide, including Europe. KYMCO has set up nine motorcycle factories in Asia. The two market leaders, Honda and Yamaha, also started work on their second factories in northern Vietnam last year. Hondas new factory worth US$65million will mainly produce scooters.The plant, which is located next to the first one in Vinh Phu c Province, is part of Hondas blowup plan after its success over the past 13 years. The new 28-hectare plant is scheduled for mass production in the third quarter of this year, with initial annual production capacity of 500,000 units, says Koji Onishi, general director of Honda Vietnam. Together with the existing plants annual capacity of one million units, this plant will help accommodate the increasing demand of Vietnamese customers, he says, adding state-of-the-art technology would be applied to ensure high quality. The most modern and latest technology of Honda will be applied to this new plant that may produce the perfect quality products for Vietnamese customers, he says. The income level is increasing and the infrastructure is developed. Thus, the demand for scooters becomes higher and higher. In addition, its easy operation and modern design can sharpen customers personality. Thanks to the growth of the Vietnamese economy, we realize that young people especially in big cit ies prefer the scooters, says Yasuhiro Imazato, director of Honda Vietnam brand in HCMC.Meanwhile, Piaggio, the worlds fourth largest scooter and motorcycle manufacturer, is building its first factory in northern Vietnam. The company will spend US$45 million on the factory which covers eight hectares in Binh Xuyen Industrial Park in Vinh Phuc Province, and will be commissioned in mid-2009, with an initial annual output capacity of 50,000 units for local sale and export. The project is part of Piaggios broader three-year plan to expand its operations in Asia by setting up shop in Vietnam and India, Piaggio chief executive Roberto Colaninno.He says the companys products are already available in Vietnam, but it still wants a factory plus a gross revenue network in the country. Piaggio brand is generally targeted at high-end customers. The Italian firm has five local companies as distributors Sapa Trade Co. , Xuan Cau Co. , Viet Nhat Motor Co. , Y Viet Motor Co and International Friend ship Co. However, Piaggios investment in Vietnam is still smaller than Japanese and Taiwan motorbike producers. Taiwans Sanyang Industry, which is known for SYM brand, looks to Vietnam as one of its major motorbike production hubs in Asia and its biggest investment markets.Under a motorcycle industry development plan recently approved by the Ministry of Industry and Trade, Vietnam will become a major Asian center for motorcycle design and production. The plan envisages local motorcycle demand reaching 2-2. 2million units a year. By 2015, there will have been virtually 31 million motorcycles in use nationwide and some 33 million by 2020, compared to the current 20 million, according to the plan. An additional 1. 8 million motorbikes will hit the road a year. (Source SGT)

An Analysis of Counterfeit Culture in Fashion Essay

Among the social constructs that exist in most cultivations and societies, fashion is believably one of the most ambiguous it privy be purposive yet frivolous, essential yet expressive, and practicable yet influential. What started as mere protection from the elements has become a global intentness that defines generations and take caresets, producing lifestyles and preferences that are adhered to by large segments of world population. This phenomenon is linked to the creation of brands and brandingsymbols of a particular lifestyle choice that whitethorn reflect certain values and beliefs, which ultimately translate into an economy marked by persuasion and aspiration. universal culture has appropriated fashion and its related concepts in a multitude of ways, and has contri notwithstandinged to the growth of a significant derive of brands. An excellent example of this is the practice of celebrity endorsement, wherein brands are assigned to famous individualsthose who drive hom e gained success and identical reputations in their chosen areas of expertiseand fashion is probably the most visible. The lure and appeal of these celebrities instantly uphold consumer behavior, and assure economic success for the fashion brand owner.Likewise, a celebrity increases his or her status by being associated with brands that bring forth a positive, aspirational imagewhich is then communicated to the consumer. This is perhaps the single most important discernment why certain brands are coveted and much(prenominal) propensity is measured in its practical effectuate increased sales, brand growth, and higher tag prices. However, these results also correlate with negative practices, and one of the most arguable is the harvest-feastion of fake goods.The journey of the garment, which is the basic unit of fashion, traces a long road from its beginnings in the mind and hands of its creatorthe designerwho must have included the necessary components for protection and ex pression, combined with style. Now, a single garment already connotes bigger concepts of identity and socio-political notions but the dangers of counterfeiting threatens to redefine the social and political aspects associated with an superior creation, as well as the stripping of its unique identity.If the goal of counterfeiting is to help individuals with their status and self-esteem issues, then the act could be evaluated on the level of psychological support and alternative means of coping but since counterfeiting fashion goods is not ever likely to have this altruistic objective at its core, there can be no other way to define it but downright stealing and infringement.Counterfeiting, as patent in its proliferation worldwide, is a profitable business people involved in itthe producers and consumersare liable for their actions. composition consumers could be incorrectly seen as passive participants in the transaction, producers have no other reason to be in it but to claim rig hts and profits meant for the original source.II. The Practice of Counterfeiting FashionCounterfeit goods are define by Rutter and Bryce (1146) as those which illegally imitate, copy or duplicate a good or employ a trademark without authorization, and thus are subject to certain parameters and criteria that lead reveal its authentic source. The practice of counterfeiting is a trade no longer new, but its occurrence in fashion and its high-profile industry has produced effects that delve not just on appropriating someone elses ideasit is now an industry in itself, founded on the copied factors of design and appeal, and, most importantly, on the deliberate attempt to claim the benefits originally meant for the source.Key in this discussion is the level of desire associated with a particular fashion item, which necessarily stems from the popularity and reputation achieved by a brand. In order to sustain this kind of exclusive image, most fashion brands use leverage on price and ava ilabilitythe more expensive and limited, the better chances they have for assuming desire, apart from the given caliber and originality of design.Therefore, if a fashion item is deemed unreachable or exists in limited quantities, it almost always translates to promoting exigency and desire in consumers. Take for instance the Hermes Birkin, an ordinary-looking ladies handbag that uses the strategy of exclusivity with its hefty tag price and get procedure of having prospective buyers on a list that may be addressed after months level yearsthe item has realized its status as a must-have for the status seeker.Counterfeiting enters the picture at this point, fetching advantage of the limited production and availability. Fake Birkins are now introduced, which greatly diminishes the value placed on the original, whether or not marks of identification are put in place. International fashion brands have become victims of the counterfeiting trade, based on the documented $15.8 billion in terms of losses in heart sales of all counterfeited products (Rutter and Bryce 1148). The original standpoints on the social and political meanings of fashion within the areas of identity and culture have now been taken over by the issues of equality and class.III. mainland China and the Economy of CounterfeitingThe process of counterfeiting in its affinity with controversy would not have reached great heights if not for the participation of the producer and the consumer. intelligence operation and information in upstart years have pointed to specific locales where counterfeiting originates on a large scale, and Chinathe biggest among several countries involved in the practiceis perhaps the most significant player in the industry.With its capacious land area and population, the ascent of China toward economic superiority is apparent, and is acknowledged as the potential determiner of world fashion and its future (Mead 419). However, its issues regarding its account and politics have pushed the Chinese toward a work moral principle of hardship and the idea of quantity (Mead 424), believing that this attitude equates to a richer, better life. Its sheer size and the continue quality of its people have made China a major target of international companies, in the same way acknowledging that China has the capability of producing any random commodity required by the trade (Pang 120).These two factors, size and capacity, are the same factors that have endureed the Chinese to take on jobs that pay slight than required by their Western counterparts, thus making them the perfect players in the goal of mass-producing consumer goods. Apparel brands such as Nike and Adidas (Pang 129), to name a few, have been manufactured in China for some time the carriage of these coveted brands in the same work environment can eventually give rise to their counterfeit versions.China should not be mistaken as a country that disrespects ownership and originality of ideas in fact , its history should always be appropriated, and the connections between the past and present should be made. Work and production were the landmarks of Maoist China, and its recent adoption of capitalism has resulted in a fanaticism for Western brands.Putting these two together would allow one to understand the motivations behind the culture of counterfeiting in Chinaas it is but a product of opposing cultural and social values informed by history. However, countries like China and other bastions of counterfeiting will not be able to justify their business any longer stricter rules on counterfeit goods have been put in place in major locales around the world, and arguments of tradition and historical events will in brief become passe and inconsqeuential.IV. The Fashion Consumer in the Counterfeit WorldThe consumer of counterfeit goods in general is lots referred to as the other (Rutter and Bryce 1149), and rightly sofor the consumption of products already known to be fake and copi ed reveals a statement that corresponds to the consumers social, political, and economic status, as well as ideology. These are people who have been excluded from the allow of affording merchandise that may be too costly or unavailable, yet possess a desire to achieve the same effects gleaned from ownership.