History of Abortion Controversy in the U.S.

In the United States, abortion laws began to appear in the 1820s, forbidding abortion after the fourth month of pregnancy.  Before that time, abortion was not illegal, though it was often unsafe for the woman whose pregnancy was being terminated. Through the efforts primarily of physicians, the American Medical Association, and legislators, as part of consolidating authority over medical procedures, and displacing midwives, most abortions in the US had been outlawed by 1900. Illegal abortions were still frequent after such laws were instituted, though abortions  became less frequent during the reign of the Comstock Law which essentially banned birth control information and devices as well as abortion. Some early feminists, like Susan B. Anthony, wrote against abortion. They opposed abortion which at the time was an unsafe medical procedure for women, endangering their health and life. These feminists believed that only the achievement of womens equality and freedom would end the need for abortion. (Elizabeth Cady Stanton wrote in The Revolution, But where shall it be found, at least begin, if not in the complete enfranchisement and elevation of woman? ) They wrote that prevention was more important than punishment, and blamed circumstances, laws and the men they believed drove women to abortions. (Matilda Joslyn Gage wrote in 1868, I hesitate not to assert that most of this crime of child murder, abortion, infanticide, lies at the door of the male sex...) Later feminists defended safe and effective birth control — when that became available — as another way to prevent abortion. Most of todays abortion rights organizations also state that safe and effective birth control, adequate sex education, available health care, and the ability to support children adequately are essentials to preventing the need for many abortions. By 1965, all fifty states banned abortion, with some exceptions which varied by state: to save the life of the mother, in cases of rape or incest, or if the fetus was deformed. Liberalization Efforts Groups like the National Abortion Rights Action League and the Clergy Consultation Service on Abortion worked to liberalize anti-abortion laws. After the thalidomide drug tragedy, revealed in 1962, where a drug prescribed to many pregnant women for morning sickness and as a sleeping pill caused serious birth defects, activism to make abortion easier escalated. Roe V. Wade The Supreme Court in 1973, in the case of Roe v. Wade, declared most existing state abortion laws unconstitutional. This decision ruled out any legislative interference in the first trimester of pregnancy and put limits on what restrictions could be passed on abortions in later stages of pregnancy. While many celebrated the decision, others, especially in the Roman Catholic Church and in theologically conservative Christian groups, opposed the change. Pro-life and pro-choice evolved as the most common self-chosen names of the two movements, one to outlaw most abortion and the other to eliminate most legislative restrictions on abortions. Early opposition to the lifting of abortion restrictions included such organizations as the Eagle Forum, led by Phyllis Schlafly. Today there are many national pro-life organizations which vary in their goals and strategies. Escalation of Anti-Abortion Conflict and Violence Opposition to abortions has increasingly turned physical and even violent, first in the organized blocking of access to clinics which provided abortion services, organized primarily by Operation Rescue, founded in 1984 and led by Randall Terry. On Christmas Day, 1984, three abortion clinics were bombed, and those convicted called the bombings a birthday gift for Jesus. Within the churches and other groups opposing abortion, the issue of clinic protests has become increasingly controversial, as many who oppose abortions move to separate themselves from those who propose violence as an acceptable solution. In the early part of the 2000-2010 decade, major conflict over abortion laws was over termination of late pregnancies, termed partial birth abortions by those who oppose them. Pro-choice advocates maintain that such abortions are to save the life or health of the mother or terminate pregnancies where the fetus cannot survive birth or cannot survive much after birth. Pro-life advocates maintain that the fetuses may be saved and that many of these abortions are done in cases that arent hopeless.  The Partial-Birth Abortion Ban Act passed Congress in 2003 and was signed by President George W. Bush. The law was upheld in 2007 by the Supreme Court decision in  Gonzales v. Carhart. In 2004, President Bush signed the Unborn Victims of Violence Act, permitting a second charge of murder — covering the fetus — if a pregnant woman is killed.  The law specifically exempts mothers and doctors from being charged in any cases related to abortions. Dr. George R. Tiller, the medical director at a clinic in Kansas which was one of only three clinics in the country to perform late-term abortions, was assassinated in May 2009 at his church. The killer was sentenced in 2010 to the maximum sentence available in Kansas: life imprisonment, with no parole possible for 50 years. The murder raised questions about the role of repeatedly using strong language to denounce Tiller on talk shows.  The most prominent example cited was repeated description of Tiller as a Baby Killer by Fox News talk show host Bill OReilly, who later denied having used the term, despite video evidence, and described the criticism as having the real agenda of hating Fox News.  The clinic where Tiller worked closed permanently after his murder. More recently, abortion conflicts have been played out more often at the state level, with attempts to change the assumed and legal date of viability, to remove exemptions (such as rape or incest) from abortion bans, to require ultrasounds before any termination (including invasive vaginal procedures), or to increase the requirements for doctors and buildings performing abortions.  Such restrictions played a role in elections. At this writing, no child born before 21 weeks of pregnancy has survived more than a short period of time. Books About the Abortion Controversy There are some excellent legal, religious, and feminist books on abortion which explore the issues and the history  from  either the  pro-choice  or  pro-life  position. Listed here are books which outline the history by presenting both factual material (the text of actual court decisions, for instance) and position papers from a variety of perspectives, including both  pro-choice  and  pro-life. Articles of Faith: A Frontline History of the Abortion Wars: Cynthia Gorney. Trade Paperback, 2000.A history of the two sides and how their proponents developed deepening commitments during the years abortions were illegal and then after the  Roe v. Wade  decision.Abortion: The Clash of Absolutes: Laurence H. Tribe. Trade Paperback, 1992.Professor of Constitutional Law at Harvard, Tribe attempts to outline the difficult issues and why  legal  resolution is so difficult.Abortion Controversy: 25 Years After Roe vs. Wade, A Reader: Louis J. Pojman and Francis J. Beckwith. Trade Paperback, 1998.Abortion Dialogue: Pro-Choice, Pro-Life, American Law: Ruth Colker. Trade Paperback, 1992.

Themes in Wide Sargasso Sea by Jean Rhys Essay examples

Themes in Wide Sargasso Sea by Jean Rhys The main themes in Wide Sargasso Sea are slavery and entrapment, the complexity of racial identity and womanhood or feminism. In all of these themes the main character who projects them are Antoinette and Christophine. The theme slavery and entrapment is based on the ex- slaves who worked on the sugar plantations of wealthy Creoles figure prominently in Part One of the novel, which is set in the West Indies in the early nineteenth century. Although the Emancipation Act has freed the slaves by the time of Antoinettes childhood, compensation has not been granted to the islands black population, breeding hostility and resentment between servants and their white employers. Annette,†¦show more content†¦In this manner, power structures based on race always appear to be on the brink of reversal. The theme of womanhood intertwines with issues of enslavement and madness in Rhyss novel. Ideals of proper feminine deportment are presented to Antoinette when she is a girl at the convent school. Two of the other Creole girls, Miss Germaine and Helene de Plana, embody the feminine virtues that Antoinette is to learn and emulate: namely, beauty, chastity and mild, even-tempered manners. Mother St. Justines praises of the poised and imperturbable sisters suggest an ideal of womanhood that is at odds with Antoinettes own hot and fiery nature. Indeed, it is Antoinettes passion that contributes to her melancholy and implied madness. Rhys selected the first decade of 19th century as the best possible period in which her novel would take place. The story is set just after the emancipation of the slaves, in that uneasy time when racial relations in the Caribbean were at their most strained. So, the combination of the period used the themes exposed by Rhys go hand in hand, being the themes a consequence of the period used to manifest such themes. They both are relevant to one another and will be as far as this novel goes. The main symbols that are identified are a bird, forest, trees, and her garden at Coulibri Estate. The bird in this novel is Coco, Annettes pet parrot, enacts Antoinettes own doom. With his wings clipped by Mr.Show MoreRelatedThe Theme of Misunderstanding in Charlotte Brontes Jane Eyre and Jean Rhys Wide Sargasso Sea876 Words   |  4 PagesThe Theme of Misunderstanding in Charlotte Brontes Jane Eyre and Jean Rhys Wide Sargasso Sea In both classical novels Jane Eyre by Charlotte Bronte a Wide Sargasso Sea by Jean Rhys the theme of misunderstanding is represented very widely. Both Victorian era dramatical romantic fictions have some impact in them from their respective authors. Brontes lonliness is transformed into Jane Eyres Character whom mostly all characters in the novel misunderstand her until they truly get to recognizeRead MoreJane Eyre vs Wide Sargasso Sea Essay example1635 Words   |  7 Pagesï » ¿Tyler Perimenis Professor Mathews English 2301W 21 October 2014 Symbolism through Theme Of Jane Eyre and Wide Sargasso Sea â€Å"To produce a mighty book, you must choose a mighty theme. No great and enduring volume can ever be written on the flea, though many there be that have tried it,† stated Herman Melville. As implied, without theme, no novel can be considered â€Å"mighty† or have any depth. Theme is essential in any work of art. Jane Eyre is a novel by Charlotte Brontà « that takes the readerRead MoreTrapped in the Red Room: A Look into the Mind of the Original Mrs. Rochester1399 Words   |  6 Pagestale that is desperately begging to be told. 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What a shame to make Rochesters wife, Bertha, the awful madwoman, and I immediately thought Id write a story as it might really have been. (Jean Rhys: the West IndianRead MoreComparing Wide Sargasso Sea and Jane Eyre Essay1325 Words   |  6 PagesAuthors, Jean Rhys and Charlotte Bronte constructed their novels in completely different time periods and came from different influences in writing. Jean Rhys’s fiction book, Wide Sargasso Sea is an interesting relation to Jane Eyre. The female character of Jane Eyre forms into a furiously, passionate, independent young woman. The female character of Jean Rhys’s illustration is a character that Jane will know further on as Roches ter’s crazy wife who is bolted in an attic. Jean Rhys further studiesRead MoreFire Causes Mental Illness in Jane Eyre and Wide Sargasso Sea1273 Words   |  6 Pagescompletely destroy the type of character that a child has been molded into. 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The Wide Sargasso Sea is an imaginative and innovative rejoinder to Charlotte Bronte’sRead More Contrasting Gender Differences in in Medea versus Wide Sargasso Sea1722 Words   |  7 PagesGender Differences in in Medea versus Wide Sargasso Sea Stereotypical attributes traditionally associated with women, such as having a propensity to madness, or being irrational, frivolous, dependent, decorative, subordinate, scheming, manipulative, weak, jealous, gossiping, vulnerable and deceitful were common in the times relevant to both works, i.e. Ancient Greece and in the 19th and early 20th Century. Masculine attributes in Euripides time were more along the lines of being valiant, heroicRead MoreFire in Hean Rhy ´s Wide Sargasso Sea Essay2032 Words   |  9 Pagesresource for humans. Physiologically fire can provide protection, hope, and direction. (thesis) In Jean Rhys’s novel Wide Sargasso Sea fire is the symbol used to represent the motif of trauma. 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Leading professional development Free Essays

string(32) " whatever means is appropriate\." Analyze the extent to which the approach relates to an organizational context known to you. The abstract I have selected for review and analysis, with most relevance to my own professional development and therefore is of most interest to me is that of Lyndon king : can a single, short continuing professional development workshop cause change in the classroom ? This article refocuses attention on the classroom, specifically on the importance of teacher Professional development in enhancing and changing teachers’ knowledge and skills in ways that lead to improvement in student performance. It is based on research carried out for SEES study into how far is short continuing professional development is effective? The demonstrated success of the SEES model of short, single workshops in bringing about lasting change in practice is noteworthy, given the emphasis in the literature that CAP can only be effective if it is sustained ; is delivered by a well-trained provider, within a well-structured workshop that provides opportunities for exploration, practice and peer feedback. We will write a custom essay sample on Leading professional development or any similar topic only for you Order Now Providing a factual framework discussed by many educational researchers, Lyndon and king summarize the context, content, and process of effective and high-quality teacher professional development. Years ago, I have participated with many short and long PDP workshop at 2 schools in which I was a teacher . And to be objective few workshop gave me opportunities to acquire and practice new skills over relatively extended eroded of time, and it provided an ideal environment for interaction with other colleagues . While many other workshop stopped short of producing their intended results; they pointed out problems with traditional teaching but offered little help in changing what happens in the classroom and provided no opportunities for us to practice what we learnt. So the problem was not the lack of professional development activities or whether they are short or long ,to the contrary professional development for teachers has been included in every major initiative designed to improve student performance. The problem is that the quality of those programs has been inconsistent. Nevertheless, many like Joanne- in the group tutor – would agree with Errata’s typology session 10 that the scope of professional development is wider that simply the measurements of results, outcomes and standards, and therefore suggests CAP which is encompassing of other dimensions should be considered Anyone,2013). On the other hands Stephanie had to admit that there was in most of the attended CAP a great deal of scope for personal development, team working, developing greater awareness/understanding and developing problem solving skills. However in order for the school to Justify the resources it is expending, he sees that there must be at least some organizational benefits too (Stephanie, 2013) I agree with Lyndon king that Professional development can succeed only in settings, or contexts, that support it . And this support must come from administrators. Drawing on the case studied in this article (short workshop for science department in many schools designed by the earth science education unit) it shows that one of the finding outcomes of professional development initiative is depended ultimately on the factor whether its administrators consider it important. For this reason, buy-in on the part of administrators (whether state directors, superintendents, or principals) is critical to success (McLaughlin Marsh, 1978). Leaders can approach decisions about professional development with intellectual rigor and discipline or give them a cursory treatment as an afterthought to more pressing matters. Likewise, their decisions may be implemented with attention to quality and serious reflection on their impact or haphazardly executed with a sense of discharging an unpleasant responsibility. Those are the choices leaders face each time they meet to plan professional development. Harebell,2003) I believe that Short or long workshop is â€Å"not an event, it is a process â€Å"(Harebell, 2003). By â€Å"process† I mean â€Å"the innovation† in the sense of having an adequate theory base; introducing methods for which there is evidence of effectiveness; being supported with appropriate high quality materials. And that the PDP program sometimes needs to be of sufficient length and intensity ;uses methods which reflect the teaching methods being introduced; includes provision for in school coachi ng (Dade ,2004). By the â€Å"process † I mean that the teachers should work in group to share experiences; communicate effectively amongst themselves about the innovation; should be given an opportunity to develop a sense of ownership in the innovation and be supported in questioning their beliefs about teaching and learning and giving them opportunity for practice and reflection( Dade,2004). By â€Å"process† I mean the knowledge or awareness, changes in attitude, development of skill, and transfer of training and ‘executive control which are needed to maximize the chances of CAP leading to change in the classroom Joyce and Showers, 1988) In y point of view , CAP is an opportunity to learn new strategies for teaching to rigorous standards ,and it is not a matter whether the CAP is long or short ,as long as it has this four criteria : a clear focus on learning and learners, an emphasis on individual and organizational change, small changes guided by a ‘grand vision’, and ongoing professional development that is procedurally embedded ( Gushes ,2000) in addition to Andy different factors and principles listed before agree with Lyndon that all these elements need to be present if it is to have impact in the lassoer for the benefit of every student. Art 2 Critically analyses an approach to leading professional development you have identified in your work on Theme 3, using at least two ideas selected from the list below. Professional identity and values Professional learning communities/networks Informal learning Mentoring/coaching Developing capacity Whole team/organizational development Forms of professional development Professional development for individuals Power and culture in organizations Professional development contexts Leading PDP is of great importance in the life of schools, it contributes directly and indirectly to professional and personal development for staff and to the improvement in teaching and learning. Harris reminds us that ‘managing human knowledge is a critical dimension of organizational survival’ (Harris, 2001). So it is important that the leader of professional development enables knowledge development by whatever means is appropriate. You read "Leading professional development" in category "Papers" Professional development is a complex endeavor. Understanding its elements, mastering its implementation and considering its impacts involve continual reflection and analysis. Although it is possible to identify elements and factors that affect professional development is important to hold on to the issue of their interrelationship in terms of development. Many researchers suggest links to individual and organizational issues and influences for the leader of professional development. These include: individual professional identities and values organizational vision, culture and targets the means, availability and accessibility of professional development the role of communities of practice and networking both formal and informal means of development the influence of the nature and context of organizations the influence of peers, mentors and coaches professional teaching and training expectations While these themes can all contribute to professional development leadership, they do so in different ways. In this part I will analyze how organization’s context, power and culture contribute to PDP A considerable literature has emerged in recent years concerning the relationship between organizations and learning. Many questions have arisen about how organizational arrangements enhance or inhibit the ability of their members (whether viewed individually or as groups) to learn? And to what degree are individuals’ learning experiences determined by the ways in which opportunities are structured? Examining the role of organization context may enhance our understanding about these questions. The complexity of the educational professional development context lies in the scope of cultural understandings, factors and influences, which all play a part (Theme 3 section 10). The key is the extent that organization can conduce to the changes that the professional development is designed to bring about. Before change can take place there must be a shared sense of need for change-?the more strongly and widely felt the better. Lack of organization support and change can sabotage any professional placement effort, even when all the individual aspects of professional development are done right. And where staff development opportunities are poorly conceptualized, insensitive to the concerns of individual participants and make little effort to relate learning experiences to workplace conditions, they make little impact upon teachers or their pupils (Day, 1999) In addition the decisions taken about the structure and functioning of the organization, and the design of work within it, are of fundamental importance in influencing the extent to which individuals can participate in the process of learning (Gaston, 2004). We have to focus on the conditions that organization creates for its members to engage effectively with learning. As Billet states:† Workplace readiness was central to the quality of learning experiences. Readiness is more than the preparedness for guided learning to proceed. It also includes the norms and work practices that constitute the invitational qualities for individuals to participate in and learn through work. Such factors may influence individual le arning in a number of ways. They may provide access to knowledge or information; they may facilitate participation in activities with learning attention; they may provide support and guidance to help make learning effective; and they may reward learning activities and outcomes â€Å"(Billet, 2001) On the other hand, a full analysis of leading professional development requires an investigation of power . The inclusion of an analysis of power within educational change is vital because power legitimates and drives change. A post structural views of power rests of three core principles (l)power is not restricted to a dominate few but circulates within school affecting all its members;(2)power relies on language and discourse to instruct its truths;(3)individuals perceive who they are via discourses of truth (Halyards and Leonard,2001). So what is important is the strong relationship between structure and agency in the workplace . And this can provide learning opportunity through : Involving participation in communities of practice, especially opening up opportunities for learning through moving beyond a tightly situated and context bound approach to participation Involving work organization and Job design, especially the creation of environments which allow for substantial horizontal cross- boundary activity, dialogue and problem-solving. Emphasizing the importance of access to knowledge-based qualifications and off-the-Job learning. ( Fuller and Union , 2004) there is an increasing recognition of the importance of culture in designing leadership developments programs (study guide ,IPPP) Good seeds grow in strong cultures . Understanding the school’s culture ,therefore, is an essential prerequisite for any internal and external change agent. Organizations should open up space for generating shared meaning, reconstituting power relations to broaden access to knowledge and provide cultural tools to mediate learning. The basic essence of organization ‘s culture is the deeper level of basic assumptions and beliefs that are shared by members of an organization , that operate unconsciously ,and that define in a basic taken for granted fashion an organization’s view of itself and its environment (Sheen . 1985) Stool and finks see Cultural norms _ such as :shared goals ;responsibility for success; collegiality; continuous improvement; lifelong learning ;support ;mutual respect ;risk taking; openness celebration and humor -are the unspoken rules for what is regarded as customary or acceptable behavior and action with shape reaction in the school( Stool,1999) . These norms shape reactions to imposed improvement. It is therefore, important for those working in schools to understand their norms because the acceptance of improvement projects by a school depends on the fit between the norms embedded in the changes and those within the school’s own culture (Carson,1996). To be effective these cultures norms need to be reflected in strategies that enabled their underlying values to be translated into genuine engagement of all staff. The norm collegiality most likely seen to lead to improvement. Example of collegiality includes team teaching, mentoring, action research, peer coaching, planning and mutual observation and feedback. These derive their strength from the creation of greater interdependence, collective commitment, shared responsibility, and perhaps most important, greater readiness to participate in the difficult business of review and critique (Fallen and Harvests 1991). This culture will allow teachers to focus upon their own learning, career and promotion ambitions and to consider new responsibilities within their own school context. The assumption is that this will lead to an improved and enhanced sense of professionalism for teachers, plus an increased motivation to stay within the profession. With the additional benefits that come with familiarity of context. A supportive, blame-free environment that encourages and facilitates professional dialogue, and provides opportunities to extend and experiment with new practice can further the benefits of peer collaboration and support (Errata, 2001). To sum up, contexts and cultures may not Just provide or close down opportunity; it may also influence the ability and willingness of individuals† to exercise personal agency in pursuit of developmental goals† (Billet, 2001). As Stool said real improvement cannot come from anywhere other than within schools themselves and within is a complex web of values and beliefs, norms, social and power relationships and emotions . Changing schools is not Just about changing curricula ,teaching and learning strategies ,assessment structures and roles and responsibilities . It requires an understanding of and respect for the different meaning and interpretations people bring to educational initiatives ,and the nurturing of the garden within which new ideas can bloom( Stool. 1999) part 3 : Evaluate the effectiveness or potential for effectiveness of leading professional development in an organization or team known to you. In your evaluation you will need to define the sense(s) in which you are defining effectiveness. You may consider changes in: the development of individuals organizational capacity and capability Capability and changes in student and/or staff learning and links to goals or targets. Finally make recommendations for developments drawing on your practice, the ideas and the materials from Theme 3 In this part I will examine the effectiveness of leading and implementing curriculum innovation using CIT ,which took place in a Lebanese primary school. My definition of the term† effectiveness â€Å"is when an appropriate professional development provision is successfully matched to particular professional needs. The curriculum implementation required the use of high levels of skill in all of the key areas of leadership including strategy development and implementation, human resource management, teaching and learning, financial management, accountability, and liaison with key stakeholders and the community. Effectively led curriculum innovation, in our school, did improve standards of achievement and increase dents’ enjoyment and engagement in learning which the focus of all the staffs efforts was. After the long term assessment of CIT use in the classroom, as a teacher I can confirmed that this professional development had deepened our teachers’ knowledge of the subjects being taught; sharpened teaching skills in the classroom; kept up with developments in the individual fields, and in education generally; generated and contributed new knowledge to the profession; Increased the ability to monitor students’ work, in order to provide constructive feedback to students and appropriately redirect teaching. From (The National Commission on Mathematics and Science Teaching for the 21st Century, 2000) In addition the sense of community, and the â€Å"supportive coaching†, and the follow up that was provided by the school leaders,-especially during the early phases of implementation when most problems is usually encountered- helped me and my colleagues† to develop and maintain a sense of efficacy regarding new teaching strategies† (Showers, Joyce, Benn ett, 1987). It was the collaborative and sustained and a blame free environment that encouraged us with opportunities for discussion and exploration with colleagues, ND provided opportunities to extend and experiment with new practice. Monitoring and assessments were important steps were taken to track progress across thematic as well as subject- based curricula. In Such a way we were able to identify failing and vulnerable children, as well as giving leaders and teachers a detailed understanding of what they need to do at the end of each Key Stage in order ensure progress. In addition, the well-developed assessment systems provided accessible and user- friendly data to help teachers advance within-year progress . III these elements laded a key roles in the effectiveness of leading curriculum innovation. Recommendations: I agree with Levine that CAP should no longer be comprised solely of short courses; teachers need opportunities to reflect, engage in professional dialogue, work with pupils, and engage in peer observation, coaching and feedback (Levine, 1999) And I agree with Sparks and Hirsch, who recommend the following national professional development model for teachers: ; Create learning schools in which all staff is involved in â€Å"sustained, rigorous study of what they teach and how they teach it. Provide time for teacher professional development equaling 25 percent of time during each day for teachers to work together and to collaboratively plan lessons and share information. Base professional development on the collaboration model-?teachers learning from each other. How to cite Leading professional development, Papers

Harmonization of Accounting Standards

Question: Discuss about the Harmonization of Accounting Standards. Answer: Introduction: Significance of harmonization of different accounting standards is towards serving the global stakeholders of the business organizations as the direct result of global economy. The main rationale is lying on the concept of standardized accounting policy amongst the nations(Haldma, 2003). The significance is categorically divided into following features: To facilitate the transactions internationally with minimization of costs of exchange with provision of true and fair facts of accounting information. To ensure standardization of accounting information for the global economic policy makers(Das Pramanik, 2009). To improve information of global financial markets To ensure improvement of accountability of government. To help providing a global level playing field To make a standard platform for the accounting professionals globally in the forms of auditors and regulators in respect of the standardized form of accounting information to ensure standardized form for evaluation process. In case of absence of free trade, international accounting standards will fix tariff, quotas and other trade restraint instruments of the nations to make the system more perfect with involvement of lesser risk for the players engaged in trade. Ability of Stakeholders in the forms of managers and investors for making right decisions(Unc, 2013). Efficiency level of global resource management will be enhanced with right allocation. Present expansion of global capital markets with availability of global communication demands of providing useful information with comparison within the international borders.(Rivera,1989) With the above changed global scenario, the significance of harmonization of accounting standards are getting more importance day-by-day. The European Union Countries, a major stakeholder of international trades are more conscious about the importance of this convergence. Lately Australia and New Zealand is also realizing the emphasis and implementing Australian Accounting Standard which is in the process of convergence with International Accounting Standards with the implementation o0f International Financial Reporting Standards of IFRS as the common the platform to ensure treatment of different accounting information for the finalization of accounting report(Gulin et al., 2003). Promoter of harmonization of accounting with reason: The main promoters of harmonization of accounting are European Union members, with USA, Australia and Canada. The main reason for harmonization of accounting is lying on the fixation of common platform on which the international standard of accounting can be established. Emphasis is being given on the foundation of standardized format of accounting application with relation to different issues in which different countries are adopting different system of accounting which defies the common purpose of standardization of accounting. With the newly emerged concept of global economy, the stakeholders of the business organizations are spread over globally. The practice of common accounting standard will help them to understand the accounting information depicted through financial reporting. The role of IFRS is self explanatory regarding the reporting of financial information as endorsed by the four giants of audit practices globally in the forms of Deloitte, KPMG, Ernst and Young and PWC(F ossung, 2010). Challenges of harmonization of accounting: Although it is theoretically acclaimed globally that the harmonization of accounting standards are necessary for the global economy, there are barriers or challenges to implement the same. The basic challenges are: Reluctant attitude- It is observed that US is not willing to accept the systems sponsored by International Accounting Standard Committee or IASC. As US is considered as the biggest market, it is really tough for international business houses to run their business without the acceptance of IASC. Being considered as the Big Brother of G4, the activities of IASC is restricted as a mere spectator in G$ meeting without the power of voting. Environmental difference- In case of application of harmonized accounting standards- legal, social, economic and cultural environments are playing major role which are main causes of diversity in the practiced accounting standards globally amongst the nations. Quality of Financial reporting It is depending upon the culture of accounting standards applied in the countries. Proper regulation with other support can ensure proper implementation of accounting standards and harmonization can only be possible if the countries are ready to accept the changes on accounting practice as per IASC. Rules vs. Principles- Conceptual difference of application of accounting standards raise doubt for the countries. International Accounting Standard Board is based on principle based guideline. There are countries which are more prone to rules and the concp0tual conflict is raised between rules and principles so far application of accounting standard is concerned. Main problem in this aspect is application of IFRS as a strong instrument of harmonization which cannot be acceptable for the countries that are habituated in rule based accounting system(Shil et al., 2016). References: Das, B. Pramanik, A.K., 2009. Harmonization of Accounting Standards through Internationalization ; https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.659.4546rep=rep1type=pdf. International Business Research, 2(2), pp.194-202. Available at: https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.659.4546rep=rep1type=pdf. Fossung, M.F., 2010. Harmonisation of accounting standards: disclosure policies and practices of european commercial banks. [Online] Available at: https://www.memoireonline.com/10/09/2775/m_Harmonisation-of-accounting-standards-disclosure-policies-and-practices-of-european-commercial-bank6.html [Accessed 29 December 2016]. Gulin, D., Ferdo, S., Vai?ek, V. Lajo, Ã… ½., 2003. History of accounting regulation in the Europe and its effects on theaccounting regulation in Crotia. [Online] Available at: https://www.crefige.dauphine.fr/recherche/histo_compta/gulin.pdf [Accessed 29 December 2016]. Haldma, T., 2003. Harmonization of Estonian accounting system with the European framework. [Online] Available at: https://www.mattimar.ee/publikatsioonid/majanduspoliitika/2003/2003/6_Ettevotluspol/49_Haldma.pdf [Accessed 29 December 2016]. Shil, N., Das, B. Pramanik, A.K., 2016. Harmonization of Accounting Standards through Internationalization. [Online] Available at: https://www.researchgate.net/publication/42385908_Harmonization_of_Accounting_Standards_through_Internationalization [Accessed 29 December 2016]. Unc, 2013. The EU and the Global Convergence in Accounting Standards. [Online] Available at: https://europe.unc.edu/wp-content/uploads/2013/08/Brief0709-accounting-standards.pdf [Accessed 29 December 2016].

Mktg Plan for Jollibee free essay sample

Jollibee’s growth is due to its delicious menu line-up – like its superior-tasting Chickenjoy, mouth-watering Yumburger and Champ hamburger, and deliciously satisfying Jollibee Spaghetti -ably complemented with creative marketing programs, and efficient manufacturing and logistics facilities. It is made possible by well-trained teams that work in a culture of integrity and humility, fun and family-like. Every Jollibee outlet welcomes customers with a clean and warm in-store environment and friendly and efficient service. And it is this tried and tested formula of delivering great-tasting food, adherence to world class operating standards and the universal appeal of the family values the brand represents that are driving the expansion of Jollibee both locally and in the overseas market. BUSINESS TREND ANALYSIS Fast food or quick service restaurants have come a long way since 1921 when White Castle, the first fast food hamburger chain, sold burgers at five cents apiece and ended its first day with a US. We will write a custom essay sample on Mktg Plan for Jollibee or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 75 profit. Arguably, AW was the first fast food restaurant having sold the first frosty mug of AW root beer for one nickel in 1919. In the Philippines, Tropical Hut Hamburger is reputedly the first hamburger chain dating back to 1965. The trend of eating out spending and fast food expansion as a vehicle to growth will continue as long as there is fierce competition in the workplace. The drive towards competitiveness with longer working hours and no time for home cooking coupled with the peoples continuing desire for new fast food concepts will allow innovative and progressive food chains to prosper. A downside to this is the changing eating habits, which some researches suggest has led to an unhealthy lifestyle. However, fast foods have been made aware of this situation and are starting to offer healthier options. The fast food industry is not without its challenges, especially in the United States. From rising food costs, economic recession and changing perceptions about health, many fast food franchises have been feeling some heat. But rather than flee from this challenge, the fast food industry has been adopting new practices and offering new products. Modern society is on the go, and there is plenty of demand for a quick bite at all times of the day. Fast food franchising opportunities exist in the â€Å"traditional† spaces like burgers and pizza, but are also sprouting up in healthy and unique ways as well. The fast food industry, also known as Quick Service Restaurants (QSR), has been serving up tasty morsels for as long as people have lived in cities. The modern system of fast food franchising is believed to have started in the mid 1930’s when Howard Johnson franchised his second location to a friend as a means to expand operations during the Great Depression. And oh how it has grown! As cars became commonplace, the drive-thru concept brought explosive growth to the idea of food-on-the go. â€Å"Fast Food† was added to the Merrion-Webster dictionary in 1951 and U. S. fast food companies are now franchised in over 100 countries. In the U. S. alone there are over 200,000 restaurant locations! Revenue has grown from $6 billion in 1970 to $160 billion last year, an 8. 6% annualized rate. Fast food franchises focus on high volume, low cost and high speed product.

6 Essential Managerial Skills You Need to Be a Successful Manager

6 Essential Managerial Skills You Need to Be a Successful Manager In order to be a successful manager, you need to create an environment that helps your team to  excel. But the managerial skills needed to achieve that aren’t necessarily taught or set in job descriptions. This doesn’t mean that you’re going to be a terrible manager before developing the managerial skills of a good manager. Not at all.Weekdone.com has provided a  useful infographic  below, listing out the managerial skills any excellent manager should have:Source: [BusinessInsider]

Expansion of Diageo Paper Essay Example | Topics and Well Written Essays - 2500 words

Expansion of Diageo Paper - Essay Example Introduction Diageo is world’s top-notch quality drinks company. Through its universal vision as well as local promotional concentration, Diageo provides its customers an exceptional collection of beverage brands including the spirits, wine, and beer types. It was established during the year1997 after its merger with â€Å"Grand Metropolitan Public and Guinness†. Diageo operates in almost185 nations all over the globe and it is listed on both New York and London Stock Exchange. Diageo controls eight of the global top twenty high-quality spirits brand names, together with Smirnoff, the top brand â€Å"by volume† (Lopes, 2007, p. 76) as well as Johnnie Walker, the top brand â€Å"by value† (Lopes, 2007, p. 76). In beer, Diageo possesses the single international solid brand name, Guinness, along with a collection of bigger brand names traded mainly within Africa. Diageo’s wine brands are traded largely within North America along with Great Britain â₠¬Å"across a full range of price points† (Lopes, 2007, p. 77). Within the developed countries such as North America as well as Europe, Diageo has made sturdy ways to marketplace. Moreover, Diageo is the top-notch global spirits business within the developing nations such as â€Å"Africa, Latin America and Asia† (Lopes, 2007, p. 80). These swiftly expanding markets currently consist of more or less â€Å"one third of Diageo’s net sales† (Lopes, 2007, p. 76), rise from 25 percent during the year 2008. By means of persistent ‘organic’ development triggered by infrastructure ventures in addition to focused acquisitions, these markets are likely to chip in 65 percent of Diageo’s net sales by the year 2017. Diageo unites the advantages from universal level with local expertise in user inclinations as well as behaviours to bring outstanding advertising drives. For instance, the â€Å"Keep walking campaign on Johnnie Walker† (Diageo, 2006 , p. 192) has been broadcasting worldwide for more than ten years, supported by the global demand of individual growth. The advertising campaign is accurate to this vision even though the local innovative implementations seem changed universally. In the same way, user information updates Diageo’s improvement drives along with pipeline. The â€Å"premiumisation† (Diageo, 2006, p. 193) of scotch to create demand in clients of high-quality brand names along with the expansion of ‘ready to serve cocktails’ since ‘at-home’ usage raises have been mainly successful. Diageo is focused on creating a sustainable business along its value chain. The techniques with which Diageo supports a constructive part for alcohol within society; values the innate sources, societies as well as individuals it depends on; and supports traditions of excellent supremacy and moral values are all significant factors for growth. The business takes pride in the responsible wa y with which its brands are promoted and the constructive part that reasonable utilization of its brands has in the lives of numerous individuals. Diageo attempts to stay on the top of industry attempts to sponsor sensible drinking and do efforts with other shareholders to fight against wrong use of alcohol. From the time its start during the year

Nationalized Health Insurance Essay Example | Topics and Well Written Essays - 2000 words

Nationalized Health Insurance - Essay Example hree major areas of concern: loss of health decision choices and lack of privacy, a decline in the quality of health care and the creation of new inequalities. Proponents of nationalized health insurance focus predominately on the issue of monetary savings. They claim that the cost of consumer products is reduced when health insurance is nationalized because savings made by employers who are no longer liable for their employees health insurance are passed on to consumers. In turn, this lowering of the cost of products ensures more local jobs for employees because companies are more able to compete in global trade. Supporters of nationalized health insurance also maintain that employees are more mobile because they are more confident and thus more able to change employment if they are no longer happy with one employer; they are also less hesitant in setting up their own business or company without the anxiety of losing their health insurance. In reality however, while these arguments may be acceptable in terms of monetary savings and mobility, other costs are heavier. Canada and Britain both have nationalized health insurance but with differences. Britain employs a ‘single-payer system’ and people are unable to avoid the system and use private insurers. The government covers all health care costs, with money coming from tax incomes. Patients are not required to pay for any services other than some small amounts towards optical and dental care and treatments bought on prescription. Most doctors and nurses are direct employees of the government and thus paid by the government (Tanner, 2008, p.31). Canada’s system is different to Britain’s in that responsibility is divided between ten provinces and two territories. In other words, the federal government and provinces cover all costs but medical staff are not direct employees of the government. Federal taxes pay for around sixteen percent of health care costs with the remainder covered by provincial taxes.

What role does assessment play in the teaching and learning of Essay

What role does assessment play in the teaching and learning of Mathematics - Essay Example n the universe understands the progress that they have to make in learning and they can only improve on their learning capabilities if they receive the support that they need in this process (DCSF 2008, p. 3). Ideally, many students consider mathematics to be one of the hardest subjects within a learning curriculum hence influencing the need for motivating students to improve on this perceived weak subject. The assessment process, especially on mathematics can be on a daily, transitional or on a periodic basis in which the findings of the assessment may be shared between the students, parents and the teachers (CERI 2008, p. 1). With this, this essay will delve into the roles in which assessment plays in the teaching and learning of mathematics through the formative and summative assessment strategies. Further, the focus of the essay will also be on exploring the relationship between teaching practice, policies and theories while applying views of the various stakeholders in the learning process. Ideally, formative assessment tends to be a variety of assessment tools in which teachers apply within the learning process as a way of improving the results of the students in teachers may have to making changes to their teaching curricula. The most principle aspects in this assessment form is that it makes use of feedback rather than the scores of the students whose main objective is focusing on the course contents and improved performance of the students (Sammons 2009, p. 110). On the other hand, summative assessment refers to the assessment tool in which learners have to sit for tests after a period of time in which the teacher marks the test and gives scores as per the performance of the learners (Kennedy, Tipps & Johnson 2008, p. 105). The basic component in this is that summative assessment tends to summarize the learnt aspects up to the point of testing and does not influence the improvement of the performance of the students. `Learning tends to draw influence

Technology and tourism

Technology and tourism Introduction Facebook is not a book with your face on it, Tweeting is not the sound of a bird in the early hours of the day, blogging is not something which is related to loggers in a forest; but who would have said that these terms would have actually revolutionised the world that we live in? Social media has had an imperative influence upon the social structure of most individuals. Even though many might utilise such web based tools for personal amusement, the vast marketing opportunities offered by these systems has been increasingly recognised in various industries, amongst which one finds the tourism industry. Technology and Tourism Growth within the travel and tourism industry is driven by a multitude of factors. These factors are determinants towards the practice of tourism and are categorised as four distinct but yet interrelated environments. These environments are the competitive environment, socio-cultural environment, political environment and technological environment. One can say that the tourism and travel industry has been one of the most successful in utilizing the Internet to market its products. Reaching out to possible consumers through the use of the internet has significantly changed the purchase of tourism services and products and changes in technology have created new opportunities for leisure and tourism organizations. Nowadays it is not simply about having an updated website with information on it, but we have moved on to another level whereby tourism destinations, organisations and companies utilise social networks and e-tourism to promote, advertise, showcase and most of all keep consumers abreast of any updated information in seconds. Whilst offering the possibility to provide new products and re-enforce markets, the use of technology has also led to substantial cost reductions when marketing a product or service. As a result of improved technological systems, one is to consider the benefits various components in the tourism supply chain have achieved: Central reservation systems in hotels; accounting programs and yield management services allowing accommodation providers to compare actual demand with predicted demand; Online transportation booking systems are some examples of these advancements made possible through the creation of online software and programmes. But a current issue which will be addressed in this assignment is the use of social media and networking within the tourism industry. Over the past four years the University of Wollongong in Australia has conducted a series of research studies on the subject of travellers and the internet. Featured on their Facebook webpage, an interview with associate Professor Ulrike Gretzel, from The Institute for Innovation in Business and Social Research (IIBSoR) at the Faculty of Commerce, discusses how social media has influenced travel decisions and the marketing perspectives of destinations. â€Å"Our studies find that a majority of travellers think that social media contents are more up-to-date, more fun to read, more interesting, more relevant, more comprehensive, more specific and more helpful in making decisions than information provided by tourism marketers† Featured as one of the sections in the ITB World Travel Trends Report 2010/2011, Social Media is signalled as one of the current travel and tourism trends. Earlier in 2009, Ms. Isabel Bommer, amongst other key note speakers at ITB Berlin had addressed the topic of ‘Market and technology trends in digital travel sales and explained how: â€Å"in the main travel markets, the Internet is a targeted way of becoming the most important channel for holiday sales, information and recommendations† And further describes that nowadays, two out of five reservations are completed online and more than half of all European travellers (55 %) uses the Internet for information about their travel destination, travel providers and special offers†. The development of Web 2.0 has facilitated communication, sharing of information and enhanced collaboration over the World Wide Web. This phenomenon engages participation from viewers and internet users on a free cost basis and thus there are no restrictions as to who can use these channels, when and how. In the article titled ‘The Challenge of Social Networking for Associations by Peter Jackson and Michael Collins, what is referred to as the ‘Digital/Online evolution is described as having taken place in defined stages over the last decade. First ‘the need for a website and ‘email communication was embraced, second was to ‘offer online services such as e-commerce and booking online, third the surfacing of Web 2.0, and now the Social Networking phenomenon. This change has allowed business and objectives to be measurable. This in turn has aided towards analysing, learning and executing demand strategies within the work field. During this years ITB fair ,Rohit Talwar, CEO for Fast Future Research, described in his presentation titled ‘The Future of the Travel Industry-Scenarios for 2020 that there will be an evolution towards â€Å"deliver(ing) personalised service choices through immersive, tactile and Multi-dimensional technology interfaces†. Thus technology will continue to play an important role within the tourism field and a new platform for destination or tourism marketing and branding is being built through the development of social media and enhanced social networking. Defining Social Networking and identifying the technological mediums through which Tourism providers and their products are showcased â€Å"Social networking is the grouping of individuals into specific groups, like small rural communities or a neighbourhood subdivision, if you will† I consider this particular definition as being relevant to the tourism industry due to its reference to the word ‘communities. Tourism is, in itself, a practice which involves individuals. Whether you are a tourism provider or consumer, the human resource is at the basis of this industry and community relationships are created and nurtured through its practice. Through social networking, one is given the opportunity to participate in gaining information, whilst being entertained. If we are to consider the various programs or channels through which social networking takes place, the following medium have gained recognised importance for potential tourists as well as tourism providers around the globe. Review Sites are an example of a user garneted content (UGC), more commonly referred to as a Consumer Generated Content. Consumers are given the opportunity to share their brand experiences and in so doing assist others into making more informed decisions and recommendations. An example related to the tourism industry is TripAdvisor, an online review site which features advice on hotels, flights, travel guides amongst other things. Individuals submitting reviews can upload their images of their vacation, write personal opinions about a hotel, restaurant or establishment visited, whilst portraying their views. Even though one can argue that there is no ‘filtering of reviews submitted, and that certain reviews might be more to the detriment of the provider rather than to their gain. For over ten years, TripAdvisor has earned the reputation of being an invaluable resource for travellers; enabling online users to rate and review travel related experiences and assist prospective tra vellers to make informed decisions. High rankings also result in an achievement for the particular provider and certificates such as the ‘Tripadvisor Certificate of Excellence which was given to the Grand Hotel Excelsior in 2010 make viewers acknowledge that the hotel is trustworthy when it comes to customer expectations. Another hotel which has been awarded the prestigious 4.5 stars out of five for excellence by this same review site is the Hilton Malta. These achievements are newsworthy as hotels, such as both the Hilton Malta and the Grand Hotel Excelsior help raise Maltas international reputation as a tourist destination in the world wide scenario. Blogs are a vehicle for marketing and advertising an event or ‘happening. Through the exposure of information, customers are allowed to interact by providing their comments and suggestions. In the tourism industry, blogs can be utilised to inform viewers about successful accomplishments. A case we could use for this particular example is the blog of the Excelsior Grand Hotel utilised to inform viewers about their award from Trip Advisor, whilst thanking their customers for their loyalty and belief in them. Informing customers and potential customers about new events, promotional activities, special offers ,amongst other things, can lead to repeat business and also new business alike .The possibility of uploading images and videos, as in the case of review sites allows the destination or tourism product to become more visual and thus appealing. In an article titled ‘The Social Revolution, journalist Sarah Lee explores how the growth in the social networking arena is leading to an online marketing revolution diversifying the channels and methods through which marketing takes place. Lee lists social networking sites such as ‘Facebook, Myspace, Bebo, LinkedIn, Plaxo, YouTube, Twitter, WAYN, and Flickr.as being the most popular types of Web 2.0 websites falling under the ‘Social Networking framework. She also shares the views of various hoteliers and industry advisors on this topic and quotes one of the directors of Turner PR, Ms. Angela Berardino as stating that â€Å"In travel, social networking evens the playing field so small hotels can compete with bigger brands. Small hotels can perform better on social networks as they tend to have more personality and are unrestricted by the confines of the corporate marketing strategies of larger brands.† The article goes on to explain how hotels should view their reviews and what is being said about them over these sites. It is now no longer possible to base customer ratings upon hotel room questionnaires since most visitors resort to social networking sites to post their photos, share experiences (whether good or bad) and showcase what their holiday was all about. So hotels, as mentioned in the article, can improve their operations and develop a better knowledge and understanding of their services and products through these reviews. Understanding the importance of Social Media in the tourism field So far, we have identified and listed the various channels through which social media takes place. As associations, organisations, and destinations recognise the importance of keeping abreast with this new opportunity within the marketing field of tourism, it is important to outline the constraints of such medium alike. Social media is ultimately about a service; a service which incorporates information, contact and transactions, entertainment and the creation of relationships. This idea was outlined during a workshop held in February 2010 by the MICE segment within the Malta Tourism Authority. Ms. Karin Elgin-Nijhuis, from TEAM Tourism Consulting, headed a two day workshop programme which was aimed at informing the hoteliers about the subject of Social Media. The over ruling challenge described by Elgin-Nijhuis is that peoples travel decisions are not only structured by a destinations brand image, but also by the recommendations which are spread through word of mouth or ‘mouse. Opportunities will arise as more potential travellers will learn about ones product. So whilst we are seeing a shift in the ‘traditional sales and marketing methods, online e-tourism is offering travellers a primary source of information. Demand patterns are changing as knowledge of destinations and tourism and travel options are increasing and being showcased. Thus destinations and tourism providers have to adapt and develop new skills towards using technology to their benefit. To conclude, it is important that we acknowledge that marketing tourism or a destination brand is not solely about positioning, but rather a practice that requires specialisation, efficiency and effectiveness in order to improve the possibilities within the tourism field which are now limit-less.

The Great Pyramid: Largest Pyramid in the World :: Expository Essays

The Great Pyramid: Largest Pyramid in the World The great pyramid was built during the reign of Khufu, 2nd king of the fourth dynasty (2,720-2,560 BC). It stands on the Giza plateau nearby Cairo and is the biggest pyramid in the world. It measures 230 m (756 ft) on each side of its base and originally measured 147 m (482 ft) high. Beginning in the 10th century AD the entire Giza complex served as a source of building materials for the construction of Cairo; as a result, all three pyramids were stripped of their original smooth outer facing of limestone. The core masonry consists of large blocks of local limestone taken from the nearby quarries and built around and over a rocky knoll. The size of the knoll cannot be determined, since it is completely covered by the pyramid. The entrance to the pyramid is in the center of the northern face. It is located in the thirteenth course of masonry from the base. This entrance has a pointed roof formed of massive slabs of local limestone and opens into a long steeply descending passage. From there a 36 meters long ascending passage leads to a 35 meters long horizontal passage that leads to the so called 'Queen's chamber'. This chamber measures 5.2 by 5.7 meters and the maximum height of its pointed roof is about 15 meters. The north and south walls each have a small hole a few centimeters square about 1 meter from the floor. These lead into narrow channels that originally opened on the exterior of the pyramid. At the juncture of the ascending and horizontal passage is an opening of a shaft which descends to a depth of 60 meters. It opens into the lower part of the descending passage, close to the unfinished, underground chamber, and is believed to have been an escape shaft for the workmen who filed the ascending passage with huge stones after the king's funeral. From the horizontal passage the Grand Gallery, which leads to the king's chamber, starts. It is 47 meters long and 8.5 meters high, and has a corbelled roof. In the center of the floor is a sunken ramp about 60 centimeters deep. The Grand Gallery ends in a horizontal granite passage which serves as an antechamber. It measures 8.4 meters long and 3.1 meters high, and has slots for three portcullises. Beyond the antechamber is the so-called 'King's Chamber' which is lined, roofed and paved with red granite. It measures 5.2 by 10.8 meters and is 5.8 meters high.

Expansion In The Supermarket Commerce Essay

As we know that enlargement in the supermarket and now it is besides diversified in the Fieldss like communicating, insurance, fiscal services. Here we are we are sing the vision of the Tesco and the ways Tesco comes up with the taking rival in the market for the remainder of companies. Here we will be discoursing the assorted stairss and schemes, policies, theoretical accounts used by the company in order to increase its public presentation in the market. Introduction: Here we are we are sing the vision of the Tesco and the ways Tesco comes up with the taking rival in the market for the remainder of companies. Here we will be discoursing the assorted stairss and schemes, policies, theoretical accounts used by the company in order to increase its public presentation in the market. In the supermarket and now it is besides diversified in the Fieldss like communicating, insurance, fiscal services. Talking about Tesco it is presently the UK ‘s most successful supermarket with a UK market portion in surplus of 30 % and one-year net incomes of some ?2bn. It is the universe ‘s 4th largest retail merchant. Although after the debut in the US markets Tesco was the one of the most sensible retail merchants for the clients but it have to confront the critics of some of the analyst who was analyzing the consequence of debut of Tesco into the retail market of US. It was said by some of the analyst that if Tesco effort to come in in the American market it has been a failure that the company should retreat. One of the known analysts named Piper Jaffray has estimated the cost for the company which will be the set uping cost if the Tesco will retreat from the US markets which would be near about one billion lbs. The company ‘s environmental claims have come un der analysis, along with its belongings scheme, its non-unionisation policy in a comparatively strongly nonionized sector of concern and its refusal to subscribe a community benefits understanding. Community benefits understandings are used by shops in the USA to derive client trueness. Tesco, in bend, has countered these unfavorable judgments. Jack Cohen ‘s concern slogan was â€Å" pile it high and sell it inexpensive † , although this was rapidly replaced with the stating â€Å" You Ca n't Do Business Siting On Your Buttocks † . He was known to administer points bearing the acronym to his gross revenues force. Talking about the history of this company who has strong clasp In the UK markets was started in 1919. This was the started by Jack Cohen who started his concern calling by selling the food markets from the streets of London. Tesco is the name that was billed by the names of provider the individual who brought the cargo of tea his name was T.E Stock good and the label was made by utilizing the initial of his name and by adding the name of the proprietor Jack Cohen and they gave this house a name called Tesco that is a shop now sits in the sites. When Tesco stepped in to twenty-first century it was the most effectual period for the company to turn and supply its excellence services to the clients as in 2001 they had started the online shopping for the food markets as after achieving more that one-fourth interest in the food market works and it was good feedback from the clients. In the period of 2002 they made the major alterations to the shops in UK as they have purchased more than 80 0 T & A ; S shop in one spell. They have besides shown some of the biggest influence in the Polish market when they purchased more than ten biggest hypermarkets in Poland. The twelvemonth 2003 can be called the technological twelvemonth for this company as they have entered in to the telecommunication universe consisting nomadic and place phone services, to complement its bing Internet service supplier concern. In 2004 Tesco was the other company to launch broadband services but unluckily the program for Tesco in Thailand for making and running the hypermarkets in the coaction with Charoen Pokphand Group was non really successful as confronting the heavy unfavorable judgment in the market the Charoen Pokphand Group sold their interest. In the twelvemonth 2005 when there was the breakage of contract between Safeway and BP so Tesco bought some of the shop to increase its market In 2007 Tesco was placed under probe by the UK Office of Fair Trading ( OFT ) for moving as portion of a tru st of five supermarkets ( Safeway, Tesco, Asda, Morrisons and Sainsbury ) and a figure of dairy companies to repair the monetary value of milk, butter and cheese. They were reportedly paid i5 million ( US $ 10 million ) . In April 2009, Tesco announced that it had created a ace tomato that â€Å" does n't leak † . The tomato is grown in Holland and is meant to be a better tomato for sandwiches since, being less juicy, they will non do sandwiches every bit boggy as regular tomatoes do. 2 Strategic Decisions for the company Before stating the strategic determination, plans or aims for the company foremost of all we have to understand â€Å" what are the thing that can be covered under these determinations? † In the simple words we can state that it is the systematic and the analytic attack which review the concern as a whole in relation to the environment and which can be said into two different footings To develop an integrated, co-ordinate and consistent position of the path the company wishes to follow To ease the version of the organisation to environmental alteration. They together describe the construct of the house ‘s concern which specifies the sum of growing, the country of growing, the way of growing, the taking strengths, and the profitable marks. In add-on they are stated operationally in a signifier useable for steering direction determinations and actions. It is concerned with the preparation of the schemes within the model of company policies. It involves the procedure of strategic direction that will take through assorted operational and undertaking programs for the accomplishment of the aims ( Michael Armstrong, 1990 ) . Now speaking about the company which is tesco the basic attack they use for the preparation and completion of the aim and ends is the IBM attack in this attack the company will demo the type of concern they are making and they will show the sense of concern the endeavor is in and the way in which they are traveling. For doing it simple for the client to understand what they want to accomplish is some clip shown by the aid of graph and pie charts or the waggon wheels. Before utilizing this attack they have to maintain in head some of the basic characteristics or demands for the theoretical account. Operational Plans Undertaking Plans Recourse Plans Corporate Management Strategic Management Aims Valuess Policies Mission Feedback Actions Budgets So this is the chief flow of program which should be followed while utilizing IBM attack. Now in the instance of tesco they have followed the same form but in the different format. So now we should look at the different strategic determination or programs for the tesco. There are three type of the schemes that the tesco following in order to accomplish their ends and aims as they are typed below: Cost leading: One of the schemes that are used by Tesco for accomplishing their ends in a simple and easy manner id the cost leading as we can place from the word cost that they are taking about the monetary value thing as they have the scheme to supply their client with the lower monetary values from any other company. The ability for cut downing the cost for client or to take down the monetary values they control their operating costs in such a manner that they are easy able to take down the monetary values as in compared to others which help them to bring forth the high net incomes and therefore assisting them in the important manner. Scheme of distinction: Now this is the scheme that will distinguish the offer and the services that they have to offer to the clients and the featured clients. On the footing of this scheme they can make their trade name vicinity for the clients that they have to offer in footings of publicities, engineering, heath merchandises, bakeshop, etc. Customer service is popular attacks to distinction. Focused market. In prosecuting a cost leading scheme Tesco focuses on the creative activity of internal efficiencies that will assist them defy external force per unit areas. As we have seen that how tesco take attention of their client by utilizing the assorted schemes for the clients and which makes us to believe that tesco will be in the regular connexion with the operational governments and the other in the same sectors such as purchasers. While seeing to these schemes we can state that the schemes of cost leading and market distinction are aimed at the wide market and by utilizing these schemes they can settle their merchandises to any markets ( thrower, 1980 ) . Or we can state in other words that they pursue a scheme of cost leading or distinction either in a specific market or with specific merchandises. The danger some administration face is that they try to make all three and go what is known as stuck in the center. In instance of Tesco it is non appropriate, as they do hold a clear concern scheme with a clearly defined market section. Swot Analysis Strengths Raising market part: One of the strengths of the Tesco is the big size in the retail market which covers about the 13 per centum of the entire value. Just because of it versatility in every field it will be continuously turning in the UK market and part will besides be increased non in merely in nutrient sector but besides in non nutrient. Tesco ‘s general growing and ROI show no mark of slaking: One of the other strength of the Tesco is big investing in the West midlands departmental shops name called T and S Group which was considered the one of the monolithic measure taken by the company for the vicinity markets. In add-on in this twelvemonth Tesco became the UK ‘s 2nd largest convenience concatenation as compared to the co-operative shops and they besides opened more than 5o new shops this twelvemonth. If we take a expression towards the international concern portion of Tesco so we can see that it is continuously turning and the anticipation made by the board of the company that it will lend about one one-fourth of its net income in following consecutive five old ages. Now it is so much grown that it entire gross comes to 23 per centum of the entire group net incomes. And in terminal if we talk about the regional or geographical strength that is immense and will continues to turn. Insurance: In the twelvemonth 2003 Tesco reached the new stat mi rock of finishing the one million clients under the insurance subdivision by selling the motor insurance policies which made Tesco one of the fastest service supplier and marketer for the motor insurance. One of the characteristics that Tesco provides a simple characteristic to their club card holders that they can buy the vacations or travel insurance really easy at the sections. In the field of life insurance it gained award for most competitory life insurance supplier in the money facts awards 2003 and got the good response of the clients. It besides sells more than 330,000 pets insurance for the Canis familiariss and cats. Tesco online: One of biggest and the most convenient characteristic that Tesco provides is the on-line shopping. Tesco web site is the universe ‘s one of the biggest online shopping site. In this online shopping that about had a sale of over 550 million lbs which shows the addition in the company of more that 27 per centum in the last twelvemonth stats. We can run this site in more than 250 shops around the UK and have the client count of over one million to whom they provide on-line service. This company is besides demoing the strong development in its gross watercourse. UK market leading reinforced: If we take into consideration the size and the competition of Tesco to their rivals in this graduated table Tesco is really huge and immense in the service supplying. As they got the figure one ranking the twelvemonth 1996 for the best markets every bit merely because they have the multi format programs to follow which make them successful to accomplish the ends easy. And in the study by the competition committee as they have said that it is really hard for any company in the retail markets to vie with Tesco as if we see UK their gross revenues are 71 per centum larger than any company. And if it will turn at this rate so it will convey down the Wal- marketplaces opportunities of being the largest marketer in UK. Failings Reliance upon the UK market: As this the one of the best and the biggest company in the UK markets but it is really limited in the most of the UK markets. Although it s turning internationally but their chief stairss are based in the UK market will is the most important failing of the company. As we know that they are lifting twenty-four hours by twenty-four hours but we have to see the competition in the market as it was in the studies that in the supermarket industry over the period of one twelvemonth Morrison group will purchase the Safeway group will be the affecting for the market sharing for the company. Debt decrease: One of the other failing for the Tesco Idaho of high pitching ratio for the company as their Debs Ate increasing at really high rate and they are n ready to cut down that as because they had used all the money in the immense investing for the increasing the assets for the company and in the meeting with the pull offing manager he said that there is small program to return the debts as batch of money is being used in the other sectors. Signs point to consecutive acquisitions: One the company assets and the operation we have seen that this company is tremendously large in every province but to make fulling up the spread they have to sued the certain methods or programs that can assist them to accomplish the things easy. Thays why they have used the fill the spread scheme and has been the instance with the UK convenience market, there is the danger of Tesco going a consecutive acquirer, as this tends to cut down net incomes visibleness and quality. Opportunities Health and beauty: Opportunities are the things that are good for any company to turn as we have seen in the instance of Tesco that it have increased its market in the wellness and beauty merchandises from rather a piece and became the taking retail merchant in the field of wellness and beauty. As the secondary things they have one of the best toilet articless and health care and they have progressively become the figure marketer of baby goods. They have invested in the wellness and beauty about 27 million entirely in the market the money in the immense investing for the increasing the assets for the company and in the meeting with the pull offing manager he said that there is small program to return the debts as batch of money is being used in the other sectors. Further international growing: Tesco has shaped a strategic association with US supermarket, Safeway Inc, to take the tesco.com place shopping theoretical account to the US. Telecommunications are the latest phase in its scheme to develop popular retail services. It has repeated its attack in banking, by capitalising on its trade name. In 2004 the company plans to come in the Chinese market, as China is one of the largest economic systems in the universe with enormous prognosis growing and will show many chances for Tesco. Menaces UK structural alteration could trip a monetary value war: Menaces are the more likely to be in the big concern as they have more things to worry approximately as per the little things can do large harm to them. As now the biggest menace to the concern is the monetary value for the clients and as in UK the clients are more aggressive for the monetary values merely because in the competition the companies are cut downing their monetary values and in the instance of Morrison they are diminishing the monetary values by 6 per centum on every point as in comparison to Tesco. For these things they have to be committed to monetary value alterations in approaching hereafter. Overseas returns could fall: In the instance of the UK it is developed and they have nil in comparison able to the others but it will non be the good for the company to travel to the other state and put up the concern as they are certain factors that they have to see while puting up. They have to look at the economical, political, societal factors and rival ‘s status. So that they are ready to take the effects if we take the illustration of China and Japan they are have wholly different conditions. Talking about the challenges faced by the company here we can take the illustration of Tesco ‘s experience in the in-between land like in the state like China and the center of the Asia. As they all are saturated markets and all these are maximum the developed states and they have the maximal competition and really less chance so the Tesco is believing about the most effectual and the simplest schemes so that they can construct up at that place. Ut we have to see the assorted factors which have to be keep in head like the economic, political, societal and environmental issues. Decision So here in this paper after speaking about the one of the biggest group in the retail markets we merely came to decision that it is working really good from every facet as there are many Fieldss where we have seen that Tesco was new but utilizing their most simple and easy schemes they made them self a really immense and big industry and have reached to the success in one twelvemonth clip that is so impressive. The manner they trade name their merchandises and the manner they provide the client service to their client ‘s is beyond the thought. It had fostered powerful individualities by doing their retailing construct into a virus and disbursement it out into the civilization via a assortment of channels: cultural sponsorship, political contention, and consumer ‘s experience and trade name extensions. So here we did the grind analysis of the company which give us the fact that there are many planetary and internal factors that rhenium associated with the companies ‘ public presentation. In last 30 old ages sentiment of the market has altered from a merchandise and client way to strategic class. Here we are we are sing the vision of the Tesco and the ways Tesco comes up with the taking rival in the market for the remainder of companies. Here we will be discoursing the assorted stairss and schemes, policies, theoretical accounts used by the company in order to increase its public presentation in the market.

Create a Mouseover Color Highlight Using Delphi

Create a Mouseover Color Highlight Using Delphi Have you ever seen a menu or table column or row highlight to a different color when your mouse hovers over it? Thats what our goal is here: to have a row become highlighted when the mouse pointer is within range. The TDBGrid Delphi component is one of the jewels of the VCL. Designed to enable a user to view and edit data in a tabular grid, the DBGrid provides various ways of customizing the way it represents its own data. For example, adding color to your database grids will enhance the appearance and differentiate the importance of certain rows or columns within the database. However, dont be fooled by over-simplistic tutorials on this topic. It might seem easy enough to just set the dgRowSelect property, but remember that when dgRowSelect is included in Options, the dgEditing flag is ignored, meaning that editing the data using the grid is disabled. What youll find below is an explanation on how to enable the OnMouseOver type of event for a DBGrid row, so that the mouse is recorded and located, making the record active so as to highlight the corresponding row in a DBGrid. How to Work With OnMouseOver and Delphi Components The first order of business is writing code for the OnMouseMove event in a TDBGrid component so that it can locate the DBGrids row and column (cell) that the mouse is hovering over. If the mouse is over the grid (handled in the OnMouseMove event handler), you can use the MoveBy method of a DataSet component to set the current record to the one displayed below the mouse cursor. type THackDBGrid class(TDBGrid);...procedure TForm1.DBGrid1MouseMove (Sender: TObject; Shift: TShiftState; X, Y: Integer);var gc: TGridCoord;begin gc: DBGrid1.MouseCoord(x, y); if (gc.X 0) AND (gc.Y 0) thenbegin DBGrid1.DataSource.DataSet.MoveBy (gc.Y - THackDBGrid(DBGrid1).Row); end;end; Similar code can be used to show which cell the mouse hovers over and to change the cursor when its over the title bar. In order to correctly set the active record, you need to hack a DBGrid and get your hands on the protected Row property. The Row property of a TCustomDBGrid component holds the reference to the currently active row. Many Delphi components have useful properties and methods that are marked invisible, or protected, to a Delphi developer. Hopefully, to access such protected members of a component, a simple technique called the protected hack can be used. With the code above, when you move the mouse over the grid, the selected record is the one displayed in the grid below the mouse cursor. Theres no need to click the grid to change the current record. Have the active row highlighted to enhance the users experience: procedure TForm1.DBGrid1DrawColumnCell (Sender: TObject; const Rect: TRect; DataCol: Integer; Column: TColumn; State: TGridDrawState);beginif (THackDBGrid(DBGrid1).DataLink.ActiveRecord 1 THackDBGrid(DBGrid1).Row) or (gdFocused in State) or (gdSelected in State) thenbegin DBGrid1.Canvas.Brush.Color : clSkyBlue; DBGrid1.Canvas.Font.Style : DBGrid1.Canvas.Font.Style [fsBold]; DBGrid1.Canvas.Font.Color : clRed; end;end; The OnDrawColumnCell event is used to handle the need for a customized drawing for the data in the cells of the grid. You can use a little trick to differentiate the selected row from all the other rows. Consider that the Row property (integer) is equal to the ActiveRecord (1) property of the DataLink object that the selected row is about to be painted. Youll probably want to disable this behavior (the MoveBy method in OnMouseMove event handler) when DataSet connected to a DBGrid is in Edit or Insert mode.​

Controversy Surrounding Animal Testing in the Cosmetic Industry The WritePass Journal

Controversy Surrounding Animal Testing in the Cosmetic Industry Abstract Controversy Surrounding Animal Testing in the Cosmetic Industry , pp. 1) utilizes the qualitative post positivism approach in order to evaluate a large number of subjects to the Draize eye test.   This form of analysis employed a large number of animals in the quest to determine the influence of external irritants on the eye. The utilization of qualitative data and surveys enabled a quality assessment of conditions that illustrates the full range of potential. The need to expose a large number of subjects to chemicals in order to achieve credible results was rewarded with substantial steps forward in the industry (Loprieno1992, pp. 809).   The utilization of the scientific method, in close proximity with the subjects, in order to create empirical evidence, coupled with experience is a viable practice when facing large numbers of potential subjects. The area of animal testing, in every form, is credited with allowing major advances in the production of medicines and cosmetics (Marzulli and Maibach 1983, pp. 281).   With a proven value that enables the ability to combat skin disease in both the human and animal kingdom, the justification for the methodology is argued to lie in the medical advances. Further supporting the benefits of the practice of quantitative studies, Bronaugh and Maibach (1999, pp. 167) point to the demonstrative aspects of the results which assist in determining the end parameters of the research. The converse ethical argument points to the unreliability of many of the test results to the large difference between species (PETA 2013, pp. 2). Both the qualitative and the quantitative approach have been utilized in an applicable manner, yet, the most relevant form for a well-balanced study of the animal testing in the cosmetic industry would be found in the qualitative mixed Post Positivist approach, as employed by Wilhemus (2013, pp. 1) and Degrazia (1996, pp. 72).   This method allows the production of empirical data via the questionnaires, alongside the addition of personal experience which will be essential in the study of the animal testing in cosmetics industry. The potential for large sample groups during the examination will be addressed in the approach, thereby adding to the value and potential of the application. Research Strategy In order to achieve the goal of this study and develop a fundamental understanding of the role of the controversy that surrounds animal testing in the cosmetic industry, a qualitative approach utilizing a questionnaire structure together with industry review was determined to be appropriate (Yin 2003, pp. 16). Yin (2003, pp. 16) argues that the use reliable elements in any given analysis adds to the overall substance of the results.   This approach will provide the foundation for an inclusive well rounded study. Studies that utilize empirical research advance due to theory and logical inquiry that are developed alongside each another (Yin 2003, pp. 15). Data Collection Data for this study will be collected the through questionaries’ and case studies in a qualitative approach we (Yin 2003, pp. 16). This method allows for a perception of balance in the results. Data Analysis It is vital to efficiently decode, interpret and examine qualitative research findings (Pope, Ziebland and Mays 2000, pp. 20). Reliability, Validity, and Generalizability Reliability and validity are argued to be one of the most critical aspects of data analysis and collection during research (Miles and Huberman 1994, pp. 23). The credibility of quantitative results is in the associated reliability of the data and methods as well as the underlying findings. Silverman (2006, pp. 21) illustrates that reliability can be created when respondents fully understand the question. This must be present in order so that the responses can be coded correctly. Codification is achieved by formulating questions as directly as possible, avoiding any obvious forms of ambiguity (Silverman, 2006, pp. 23). Before starting each questionnaire a brief explanation of the research as well as its themes are given to the interviewees. This facet enables interviewees to understand the exact meaning of the questions which were asked.   In each instance the subjects should be informed with the same information and starting point for the discussion, this serves to putting each person at ease (Silverman 2006, pp. 24). The potential method in which to achieve validity is through the comparison of different kinds of data, this is referred to as triangulation (Silverman 2006, pp. 25). This approach illustrates that the results have demonstrated that triangulation helps to assure the truth status of each person. The truth status was further cemented by assuring that the personal information, alongside information about the interviewees firm would be treated confidentially. Finally, the findings are promised to be reported anonymously. This anonymous strategy was applied because anonymity is presumed to improve the content of truth of the interviewees’ responses (Silverman 2006, pp. 25). Ethical Issues Ethical issues should be clearly and directly addressed in order to alleviate potential issues (Yin 2003, pp. 17). Research Limitations The primary limitation to this study stems from the methodology utilized.   Qualtitative studies often are subject to a large amount of variables that have the potential to alter the results (Creswell 2003, pp. 53). The answers to the questionaries’ are often dependent of the background of the person being interviewed (Creswell 2003, pp. 51). This fact tempers the final results of the study. References Anderson, M. 2006.  Tasks and techniques. New York: Nova Science Publishers. Bronaugh, R. and Maibach, H. 1999.  Percutaneous absorption. New York: Dekker. Creswell, J. 2003.  Research design. Thousand Oaks, Calif.: Sage Publications. Degrazia, D. 1996.  Taking animals seriously. Cambridge: Cambridge University Press. Ec.europa.eu. 2013.  Ban on animal testing European Commission. [online] Available at: http://ec.europa.eu/consumers/sectors/cosmetics/animal-testing/ [Accessed: 8 Aug 2013]. Kimmel, A. 2007.  Ethical issues in behavioral research. Malden, MA: Blackwell Pub.. King, G., Keohane, R. and Verba, S. 1994.  Designing social inquiry. Princeton, N.J.: Princeton University Press. Marzulli, F. and Maibach, H. 1983.  Dermatotoxicology. Washington: Hemisphere Pub. Corp.. Miles, M., Huberman, A., Hlady Rispal, M. and Bonniol, J. 2003.  Analyse des donnà ©es qualitatives. Bruxelles: De Boeck università ©. Miller, N. 1985. The value of Behavioral Research on Animals.  Teh Rockefeller University, 40 (4), pp. 423-440. PETA.org. 2013..  Cosmetics and Household-Product Animal Testing. [online] Available at: peta.org/issues/animals-used-for-experimentation/cosmetic-household-products-animal-testing.aspx [Accessed: 8 Aug 2013]. Pope, C., Ziebland, S., Mays, N. 2000. Analysing qualitative data. BMJ, 320(7227), 114-116. doi: 10.1136/bmj.320.7227.114 Silverman, D. 2006. Interpreting Qualitative Data (3 ed.). Oxford: The Alden Press. Yin, R. 2003.  Case study research. Thousand Oaks, Calif.: Sage Publications. Questionnaire: Controversy around animal testing and experimentation in the cosmetics industry Is animal testing in the field of cosmetics beneficial? Should animals be subject to death in order to determine the level of toxicity in proposed cosmetics product? Yes No. Should skin irritation testing be tested on mice if the animal in question will not feel any ill effects? Yes. No. Would you employ alternative methods over live animals in the cosmetics industry? Yes. No. Should the test animal be restrained during a testing? Yes. No. Is it allowable for a product to not be tested prior to market entry? Yes. No. If a test on a non-animal subject is considered inconclusive, should a live animal test be utilized? Yes. No. Is the European ban on animal testing a positive step? Yes. No. Should international companies that utilize animal testing be able to sell products in markets that ban the practice? Yes. No. Given the long history of animal testing, do you think that the practice has served to keep the general public safe? Yes. No. Is the potential for medical advances a good enough reason to use animals in testing? Yes. No. Does the prospect of an animal’s death stop you from allowing it to be used in the cosmetic industry? Yes. No. Can advances in technology fully replace the animal in the laboratory? Yes. No. Given the lack of similarity between subjects do you believe the results of animal testing are worth the process? Yes. No. What is your ethical and moral position on the practice of animal testing in the cosmetic industry? What are the primary benefits that are attributed to the practice of animal testing in the cosmetics industry? What are the primary detriments to the practice of animal testing in the cosmetic industry? What do you believe the future holds for the practice of animal testing in the cosmetics industry? Do you believe that animal testing has been beneficial for the animals standard of life? Is the practice of animal testing weakening the ability of the animal to survive?