Woodrow Wilson and Vladimir Lenin Essay -- History

Through the years, peace has been achieved in different ways, yet the manner in which it is accomplished has been endlessly debated about. Woodrow Wilson and Vladimir Lenin were two very different individuals who were increase in two different countries. Lenin was born and raised in Russia, and Wilson was born and raised in the United States. They each had their own ideas on how peace should be achieved, but they were alike in one way though they were both important revolutionaries of the twentieth century. Wilsons vision for the postwar world was direct and accommodating of the entire world and was much appropriate unlike Lenins vision Lenin believed peace is obtained by waging war first, a belief I believe is more realistic.Wilson believed that peace could be obtained through diplomacy, and this is exhibited through his address to a union session of Congress on the Conditions of Peace. Wilson states, What we demand in this war.is that the world be made fit and safe to live in p articularly that it be made safe for every peace-loving nation. Wilson believed that the fourteen points that he addressed to that joint session of Congress would lead the world to a happier, safer world, a peaceful world. He first points out that all covenants of peace (Wilson) should proceed in the eye of everyone. Secondly, he points out that there should be absolute freedom of navigation upon the seas (Wilson) during a time of war or peace. For his third point, he states that should be a decrease in trade barriers and an establishment of an equality of trade conditions among all the nations consenting to the peace (Wilson). For his fourth point, he believes that there should be a diminution in the amount of national armamentsto the l... ...I eventually led Wilson to involve America in the war, yet he still did not encourage it as a way to obtain peace. He addressed a joint session of Congress on January 8, 1918 about his fourteen points that would lead the world to peace, and on November 11, 1918, creative activity War I ended.Works CitedWar and Revolution in the Twentieth Century. In Lives and Legacies Biographies in Western Civilization, Volume Two, ed. Jonathan S. Perry, 97-109. Upper Saddle River, New jersey Pearson Education, Inc., 2009.Wilson, Woodrow. Address to a Joint Session of Congress on the Conditions of Peace, January 8, 1918. John T. Woolley and Gerhard Peters, The American Presidency Project online. Santa Barbara, California University of California. (hosted), Gerhard Peters (database). Available from World Wide weathervane http//www.presidency.ucsb.edu/ws/?pid=65405.

State of Research on the Snowball Earth Hypothesis Essay -- essays res

State of Research on the Snowball priming coat meditationThe Snowball Earth Hypothesis also known as the Varangia glaciation is a hypothesis presented in 2001 by Geologist Paul Hoffman. (Wikipedia, 2002)The hypothesis purposes that 540 million years ago during the Neoproterozic, a meter wide of ice covered the oceans and glaciers the continents for 100 million years. Albedo when ice and snow reflect solar radiation into space, in absents of car parkhouse gases, which dont exist within the atmosphere, affectionateness therefore escapes the planet. A condition of temperature disequilibrium occurs, when freezing c grizzly reaches a state, the climate never warms to normal, and cold freezes the hemisphere and buries it under massive glaciation. The glaciers begin when a green house gas, carbon dioxide, is depleted from erosion of silicates. Once the atmosphere is depleted of carbon dioxide, it advise not absorb solar radiation. The global tempertures makes to cold and glaciation o ccurs, glaciation continues, temperature gradients drop further to colder, below freezing, cold is irreversible, glaciers reflect solar radiation into space. The lack of atmospheric carbon dioxide prevented babys room from occurring, earth is frozen until the hemisphere is totally glaciated. (Hoffman, 1998)Deglaciation can occur when volcanic eruptions saturate the atmosphere with carbon dioxide gas and resume the greenhouse effect on climate. Solar radiation is absorbed by greenhouse gases, rewarming the climate. A dramatic expansion of the biosphere occurred. (Cold) History of Snowball Earth HypothesisA tree toppled during a hurricane. A 700 million year old rock bed was discovered in Appalachia. The rock, diamictite consisted of basalt -size cobbles mixed with a slurry of fine silt and sand. The region consisting of Appalachian Blue Ridge range, Sharp Top troop had once bordered a seaway cutting through Rhodina, a giant continent that included most of the worlds land. Sharp Top contained signs of tides, indicating the glacier had streached down to the sea. During this time, Virginia was 15 to 30 of the equator. Scientist precious to know why ice was on the equator during the Neoproterozoic era. (Monastersky,1998)The team of scientists consisted of a biogeologist, geochemist, and tectonic geologist with the common goal of understanding the coevolution of life and environ... ...excursions a record of gas hydrate destabilization following Earths coldest intervals? Geology 286-287Hoffman, Paul F. Schrag, Daniel P. Snowball Earth Scientific America 21 Jan 2000 Scientific American Online. Online 31 Mar 2003Kennedy, Martin J. Christie - Blick, Nicholas Prave, Anthony R. (2001) Carbon isotopic idea of Neoproterozoic glacial carbonates as a test of paleoceanographic models for Snowball Earth phenomena. Geology 1135-1138Kennedy, Martin J. Runneger, Bruce Prave, Anthony R. Hoffmann, K -H. Arthur, Michael A. (1998) Two or four Neoproterozoic glaciations? Geology 1 059-1063Knoll, Andy The Planet ary Context of Biological Evolution occupy Teams Online. NASA Astrobiology Institute 2Apr 2003Monastersky, Richard, Popsicle Planet, The king of all ice ages may have spurred animal evolution 22Aug 1998 Science News Online Online. Science Service 2 Apr 2003Simpson, Sarah Triggering a Snowball, Did Methane addiction Set Off Earths Greastest Ice Ages? Scientific America 16 Sept 2001 Scientific American Online. Online 1 Apr 2003Wikipedia, the free encyclopedia. Snowball Earth 29 Sept. 2002. Online. Wikipedia Internet 31 Mar 2002

Movie: Whats Eating Gilbert Grape Essay -- essays research papers

Movie Whats Eating gilbert Grape"Whats Eating Gilbert Grape", as say by Lasse Hallstrom, is acomedy, drama, romance, all wrapped up into one grand movie. Leonardo DiCaprioplays a mentally impaired boy with a caring brother, who eternally took care of hisbrother until the love of his life came to town, proposing the essentialquestion What is a boy willing to sacrifice in order to be with the one heloves?     Johnny Deep plays Gilbert Grape whose father left when he was little,causing his mother to become depressed and never leave the house again. Gilbertreferees to her as a beached whale because she has gained so much weight. Oneafternoon a silver camper had engine trouble, forcing them to stay in town for afew weeks until it is fixed...

Korea Two Pieces of a Puzzle :: essays papers

Korea Two Pieces of a Puzzle Korea is a population that is rich with culture and corruption. Korea has been a unified nation for over 1500 years and in that magazine they have been persecuted and then divided. Before all this happened the Koreans were becoming a very culturally enriched society. Around the same time as the fall of the Roman Empire the Koreans were coming up with new ideas on architecture, art, science and even a central government. The Korean people lived in peace for 500 years under the rule of Choson (Yi) dynasty. After Japan overcomeed China in 1895 and then the Russians in 1905, Korea was then under bump off control by the Japanese. This is when the Japanese entered the scene. When the Japanese took over they first annexed Choson in 1910 and then began their attempt to destroy the Korean culture for the next 35 years. The Korean government was taken over every upper level government position was taken from the Koreans. The Japanese went as far as to outlaw the Korean language and even tried to ban Korean family names. Not until the end of World War II, was when the Koreans finally overcame Japans rule. At the end of World War II is when Korea became a divided country. The United States, Great Britain and the former U.S.S.R defeated nazi Germany and then went on to take out Japan. After Japan was out of the discover the U.S., U.S.S.R. and Great Britain decided that Korea should become their own nation once again. The U.S. was to accept the Japanese defeat south of the 38th parallel and the Russians were to accept the Japanese defeat north of the 38th parallel. This was the first step into dividing the Koreans as a people. All forces and all foreign military were to be evacuated from Korea this is what was supposed to happen. What actually happened was a allow of the Cold War tensions. Because of the Cold war the Russians enforce a Communist government on all Koreans north of the 38th parallel and the United States imposed a nati onalist/capitalist democracy south of 38th parallel. After the U.S. and the U.S.S.R. imposed their own style of government on Korea came the formation of the Democratic volumes Republic of Korean in the north and in the south was the Republic of Korea, in 1948.

The Debate Over the Glen Canyon Dam Essay -- Nature Environmental Essa

The Debate Over the Glen canyon DamOver the years Glen canon Dam has been the spark for hundreds of debates, rallies, and protests. These debates have been going on for almost forty years now. The fact is that the dam created a huge lake when it was built, this is what bothers environmentalists. This lake is called Lake Powell and thousands of bulk depend on its tourists for income. The lake also filled up a canyon called Glen Canyon, some people say it was the most beautiful place on earth. The anti-dam side of the debate has its solid ground in the fact that Lake Powell is currently c everyplaceing Glen Canyon. It was very remote so few people got to witness its splendor. This is probably the reason the dam was built in the first place, ignorance. The lake supports a small city called Page, not to mention the hundreds of thousands of people who vacation there. The people who live in or around page and the people who use the lake for recreation are the people who like the dam and they hold up the pro-dam side of the debate. The argument is why should we drain Lake Powell when thousands upon thousands of people enjoy it each(prenominal) year compared to the few hundred if that that might have ventured into Glen Canyon if it were still there. Also people argue that the rock formations, plant life, and even streams and rivers of the old Glen Canyon have long since been destroyed and it will never be the same even if we were to drain the lake. This Paper will describe and analyze three articles pertaining to the on-going debate for and against Glen Canyon Dam. Two of these articles were found in the 1999 edition of A Sense of Place, and the third was downloaded off a site on the Internet (http//www.glencanyon.net/club.htm). These articles wi... ...ion that the proposal of marriage to drain Lake Powell is not a very good one First off two partnership members in page, AZ quit the club over the Lake Powell proposal (www.glencanyon.net/club). The writer thinks that the board is wrong to propose such an idea Lake Powell violated the clubs policy that major decisions should start at the ground and work their fashion up (www.glencanyon.net/club). The author seems to want to clear guilt of the proposal from the club members. The authors point of view seems to be of someone who is involved in the Sierra Club organization itself, whether the author is or isnt a member they have something to do with the organization. The author is in a protective mode, The Board (of the Sierra Club) pulled this idea protrude of thin air (www.glencanyon.net/club) trying to state the fact that not all members are in favor of the plan to drain the lake.

The Debate Over the Glen Canyon Dam Essay -- Nature Environmental Essa

The Debate Over the Glen Canyon DamOver the years Glen Canyon Dam has been the spark for hundreds of debates, rallies, and protests. These debates have been spillage on for almost forty years now. The fact is that the dam created a huge lake when it was built, this is what bothers environmentalists. This lake is called Lake Powell and thousands of the great unwashed depend on its tourists for income. The lake also filled up a canyon called Glen Canyon, some people say it was the most beautiful place on earth. The anti-dam side of the debate has its basis in the fact that Lake Powell is currently application Glen Canyon. It was in truth remote so few people got to witness its splendor. This is probably the reason the dam was built in the first place, ignorance. The lake supports a small urban center called Page, not to mention the hundreds of thousands of people who vacation there. The people who live in or around page and the people who use the lake for recreation are the people w ho like the dam and they hold up the pro-dam side of the debate. The argument is why should we drain Lake Powell when thousands upon thousands of people enjoy it each year compared to the few hundred if that that major power have ventured into Glen Canyon if it were still there. Also people argue that the rock formations, plant life, and even streams and rivers of the old Glen Canyon have long since been destroyed and it go away never be the same even if we were to drain the lake. This Paper will describe and analyze three articles pertaining to the ongoing debate for and against Glen Canyon Dam. Two of these articles were order in the 1999 edition of A Sense of Place, and the third was downloaded off a site on the Internet (http//www.glencanyon.net/club.htm). These articles wi... ...ion that the proposal to drain Lake Powell is not a very good one First off two Club members in page, AZ quit the club over the Lake Powell proposal (www.glencanyon.net/club). The writer thinks tha t the board is terms to propose such an idea Lake Powell violated the clubs policy that major decisions should start at the ground and work their way up (www.glencanyon.net/club). The author seems to want to clearly guilt of the proposal from the club members. The authors point of view seems to be of someone who is involved in the Sierra Club organization itself, whether the author is or isnt a member they have something to do with the organization. The author is in a protective mode, The Board (of the Sierra Club) pulled this idea out of thin air (www.glencanyon.net/club) trying to terra firma the fact that not all members are in favor of the plan to drain the lake.

Iron & Coppersulfate

Introduction Making observations are very important in chemistry. It should be done carefully and precisely to ensure no mistakes. This experiment was all about observing. In this experiment, a set of chemicals were used to set up an experiment. The experiment was observed for three days. The chemicals used were papal bull sulfate (blue crystals), sodium chloride (salt), and smoothing iron.Copper sulfate is a chemical compound which is produced commercially by reacting various crap (II) compounds with sulfuric acid 1. It generally appears as a bright blue or green crystal 1. Its chemical formula is CuSo4. Iron is silver-white magnetic metal-looking and readily rusts in moist air 3. Its chemical formula is Fe. The chemical reaction was demonstrated by the iron reacting to the copper sulfate. Copper Sulfate Crystals 4 Materials & MethodsMaterials 2 small circles of filter paper, 1 iron pillory, 5 grams of copper (II) sulfate, 10 grams of sodium chloride (salt), and 1 small piece o f plastic wrap Method Briefly, 5 grams of copper (II) sulfate was placed in a running tube. Filter paper was placed on top of that, 10 grams of salt were so added, and then more filter paper was added. An iron nail was placed faced down on top of that last filter paper and then the test tube was filled with enough water to cover up the nail. Last, the test tube was observed for the next three days.Results Time Observation Day 0 * The tip of the nail had turned pinkish-red * The bottom of the tube, which was clear and blue from the copper sulfate was now bright green Day 1 * The entire nail was now pinkish-red * Some copper had shed off of the nail and was resting on top of the salt * The water turned yellow(a) * The tube is now dark-almost abusive green at the bottom * There was less copper sulfate Day 2 * The entire nail was pink * The water was still yellow * A lot of copper has shed from the nail *The copper sulfate has dissolved (it is only about 1 gram left) The above can b e summarized by this chemical reaction Fe(s) + CuSo4(aq) Cu(s) + FeSo4(aq) iron copper (II) copper iron (II) sulfate sulfate Discussion The purpose of this experiment was to show how iron reacts to copper sulfate. It seems like iron got jealous of copper sulfates chemistry so iron stole sulfate from copper. Thats how iron sulfate came to be and that is also why copper is now alone. The purpose of the salt was to slow the reaction down.The purpose of the water was to dissolve the copper sulfate. The purpose of the filter text file were to separate the chemicals. The evidence of the change that was observed was that there was no more copper sulfate but there was now iron sulfate. Bibliography 1. http//www. wisegeek. com/what-is-copper-sulfate. htm 2. http//www. finishing. com/4000-4199/4134. shtml 3. http//www. merriam-webster. com/dictionary/iron 4. paulslab. compaulslab. com http//www. paulslab. com/crystals/copper-sulfate. html

Accounts: Generally Accepted Accounting Principles and Assets Essay

Executive summaryThis report has been made to evaluate the pecuniary performance of the Mountainarious sporting connection for the owner to connect a meeting with the bank for future sanctioning contribute. This report offers an assessment and investigation of the present and future profitability liquidity and financial stableness of ltd. Procedures of study comprise trend of vertical and horizontal analysis as well as dimensions such as debt, stream and pronto ratios. Remaining calculations includes range of return on shareholders equity, t everyy assets and earnings per share to name a few .All calculations have been shown in the appendices. Results of data analysed explains that the ratios are below industry averages .In partingicular, comparative degree performance is poor in the areas of profit margins, liquidity credit envision and inventory management. This report finds the prospects of the confederacy in its current position are not commanding .The major areas of weakness require further investigation and changes by the management.See more Experiment on polytropic process EssayINTRODUCTIONMountanarious dissolute Co. a well-reputed store owned by a sole-owner Steve Donne that has been a high-end specialty seller of branded, exclusive sporting replete(p)s and merchandise for the past 11 historic occlusive. Steven Donnie had always been a fanatic in the field of sports. Donnie as an owner is well-versed in customer-service and product knowledge, expertise in setting his store according to the latest needs and had a great personality. The MSC has always been a popular store at Barron, Ontario and also with the localsports community and organizations, local gyms coaches and running clubs by promoting the merchandise on hand(predicate) in the store by Donnie.With the emergence of new stores like big-box retailers, specialty/boutique and online services the competition change magnitude and hence soft goods were introduced to maintain profi tability in the business. Customers frequented the store therefore, Donnie is keen for an expansion of the existing store which will be an exclusive merchandising for both sporting equipment and soft goods. Donnie wants to limitinate the lease portion of the store to create a new store with a separate staff, headed by Donnies wife Allison who previously worked as part-time at his store and also possess some retail experience in hardware and flower shop.Body of Report Financial Statement Analysis is an reading processing system designed to provide data for stopping point making models, such as the portfolio selection model, bank lending decision models, and corporate financial management models. (Dr. Jawaharlal,2009,p.536)Financial statement analysis or information are not used in a vacuum there are the part of vast array of information available to investors , creditors, managers and others to assess the past performance, current position, growth prospects and also used by finan cial institutions or banks to make a sound loan or credit decision.( Trotman & Gibbins,2005)Here we are making a business report which evaluates the performance of Mountainarious Sporting Co. to take loan from Canadian Commercial Bank. With the given basic financial reports by the gild we have used few methods of analysis which includes horizontal, vertical and trend analysis as well as ratios such as Debt, Current, Acid Test and Asset Turnover ratios. We also used other ratios such as go across of Total Assets, Return on Equity , net profit margin and so forth.Horizontal and vertical analysisThe Financial Statement analyses how gross sales are increasing and whether the sales are fenceable for the company.The companys sales and gross profit positively grew from the year 2003 to 2007 with a slight decrease of 15.6% in sales in the year 2005. The gross profit continuously increased with the introduction of soft goods in the store although the merchandise found in the store next admittance affected his sales considerably. Companys gross profit was 28.73% of net-sales in 2003 and it increased by 3.12% of net sales in 2007 which is a sign of good financial health and company is able to hand its operating and other expenses and build for future.Operating expensesThe companys heart and soul operating expenses continuously embossed at a slow rate from 2004-2007 except in 2005 which express company is not maintaining its expenses properly and its vertical analysis also shows operation expenses were highest that were 29.68 %of the total sales in 2006 comparatively other 3 years.Net incomeThe company go about net passing game instead of income in the year 2003 and 2004 due to the sack accident and the re-establishment of his store in the new location. Net Income hiked in 2005 and 2006 as Donnie introduced soft goods and promoted them with the local gyms and running clubs. There was a loss again in 2007 Net Income as the company required a new strategy to dev elop the sales of soft goods as there were ironlike competitors. The company faced Net Loss of 4.92% of the total sales in 2004 but it gained net income of 2.60% of the total assets in 2007. Here, the overall situation is that company is not so often profitable over the years.Retained earningscompanys beginning retained earnings records fluctuations in all years,after added net income and subtracted net loss it shows increasing trend from 2004 to 2007 which seems company reinvest its retained earning where it can creates growth opportunities.that is a positive sign for companies good financial health.Balance sheetTotal current assets continuously move upward from 2005 to 2007. it was lowest in 2005 as there was superior competition in the market with the emergence of Big-Box Retailers, Speciality Stores and Online Sales and company needed more assets to fund day to day operations. After 2005 there is a slight increase in the TCA and a sharp increase open in 2007 by 38%. In 2004 t he TCA were 49.09% of the total assets and dropped to 47.50% of the total assets in 2007.The Net Fixed Assets reflects similarities in all the years whereas Total assets were raised from 2005 to 2007 which indicates the positive value of firms operations. The Net Fixed Assets were 43.12% of total assets in 2004 and 44.50% of total assets in 2007.The Total Current Liabilities increased in all the years and in 2005 there is a noticeable drop of 101.13% as the online sales increased. The introduction of the soft goods decreased the expenses as the company availed a good share with better purchasing discounts and longer terms of payments in 2005. The TCL were 56.92% in 2004 and 36.45% in 2007 of the Total Liabilities and Equity of the company.The total long-term liabilities of the company increased due to the come off accident and the re-establishment of the new store in 2003. In 2005 the TLT Liabilities increased due to the shareholders loan. In 2007 the TLT Liabilities increased as the owner had taken loan from some family members which was unsecured loan. The TLT Liabilities were 30.50% in 2004 and 31.23% in 2007 of the Total Liabilities and Equity. The Total Liabilities and Equity increased in 2004, decreased in 2005 and gradually increased thereafter. valueability complete(a) Profit Margin The gross profit margin of the company witnesses a significant increment from 2004 to 2006. Predominantly, the Companys Gross profit produced 26% in 2004 to 32.6% and 36.9% in 2005 and 2006 of net sales growth respectively. On the other hand this ratio experiences a visible fall in 2007 with 31.9%. Hence the situation of the company indicates a rise in cost of goods as there is unplanned purchase management.Net Profit Margin The Net Profit Margin experiences a drastic fall in 2003 and 2004 i.e. -0.8% and -4.9% respectively and there was increment in the next two years 3.8% to 6.1%. This increasing ratio shows company has better control over its costs. However, in 2007 it again loosed its net profit due to the higher cost of goods sold which create negative image of company. As the Gross Profit Margin dropped so as the Net Profit Margin witnessed a fall.Return on Equity-Mountainarious Sporting Co.s return on equity was increased in 2005 to 2006 by 34.2% and 40.7% respectively that is the indicator of how much profit company generates with the money shareholders invested. But in 2007 company generated only 15% on the shareholders investiture which was 25.7% less than the previous year.Return on Average Assets-The return on assets was -8.11% in 2004 then it climbed continuously next two years from 5.7% in 2005 to 10.7% in 2006 which demonstrates that assets had made more benefits and company utilized its assets more effectively. Nonetheless, the company encountered a fall in 2007 to 4.7%. It seems company is not able to handle its assets in a planned manner.LiquidityLiquidity is a measure of the firms cash position and it keeps a company in business in the bypass run.Acid test/ quick ratio-This ratio indicates whether current liabilities could be paid without having to sell inventory. Generally acid test ratio of 11 is considered comforting as a firm can easily meet all current claims. But in Mountainarious Sporting Cos case quick ratio from 2003 to 2007 is less than the standard ratio. It seems company would find it difficult to pay its current liabilities.Current ratio-the current ratio which measures the companys ability to pay current liabilities from its current assets. Current ratio is greater than 1 ( current assets exceeds current liabilities) in all years from 2003 to 2007 but less than industry ratio that is 1.9 . In particularly, companys current ratio is acceptable when it is more then industry ratio. Therefore, its working capital and financial position is not strong to lower the risk for creditors and ownerSolvencyDebt ratio-The debt ratio tells the proportion of a business assets that it has financed with debt. (Horngren, Charles T.,7th ed.) Mountainarious sporting cos highest debt ratio was recorded 87.42% in 2004 which indicates in 2004 company faced more financial risks. Then it started to decline from 2005 to 2007 by 78.53% to 67.69%. It seems now companys leverage goes downward and financial risk is also decline. change Debt Coverage Ratio cash debt coverage ratio was -11.41% in 2003 while it increased to 26.35% in 2005 which reveals companys better ability to carry total debts. Nonetheless it dropped to .035% till 2007 which means now companys ability is not sound to cover total debts with its yearly cash flow from operations.RecommendationsThe adjacent recommendations have been made in order to the performance of the Mountainarious sporting Co.ProfitabilityMountainarious sporting Co. should review their pricing strategy and effectiveness of any advertising campaigns, including marking back the level of advertising in the short run to minimise costs and improve profit margins. Str icter employment policies can also improve productiveness and reduce employee absenteeism without any increase in costs.EfficiencyIf labour productivity does not lead to the operation of idle assets, it would be wise for Mountainarious to sell all idle assets to free up cash whilst and from not sacrificing profits. Along with selling its idle assets, Mountainarious have to buy back excess shares from inventors. It should be noted that this decision would likely turn current investors away and encourage them to sell leading to as much larger than intended fall in equity. This could pose finance future investments.LiquidityAdopting a just in time approach for stocking shelves to reduce inventory costs and the risk of attaining unusable stock. A short term solution to free up cash flow would be to sell idle assets as discussed earlier, howeverwith less assets, revenue and profits are limited. alternatively Mountainarious can choose to no longer offer store credit, however it must be n oted that this conservative approach may limit sales and net profits. Tighten customer credit policies such that the maximum receivable settlement period is at least the duration of the shortest payable settlement period agreed to with suppliers.SolvencyReview product marketing strategy and pricing in order to achieve price premiums and boost sales and profits, reducing their reliance on debt for finance. Sell idle assets to free up cash flow and pay off a portion of current liabilities to improve attractiveness and solvency to a potence lender.ConclusionFrom the above analysis horizontal and vertical, we can conclude that the companies performance as compare to the industries average is below par and the current ratio, quick ratio shows that the current assets are not managed properly which further deepen the problem of repayment of the liabilities, secondly there is no cash in flow from the financing activities as shown in cash flow analysis and more over the assets were increasin g in 2007 but they were not utilized in the manner so as to maximize the profits.The sales over the five fiscal years were showing the increasing trends still the profits were not as it is expected reason being the cost of good sold is too high and the inventory level is also high of the company, thus to conclude as the company do not have the repayment potential as evident from the above ratios, hence it wont be a wise decision to dole out loan in the present scenario.ReferencesDr. Jawahar Lal, P2009, Accounting Theory and Practice,Himalaya Publishing House PVT.LTD., Mumbai, India.Horngren, Charles T.,7th edition,Financial accounting, Pearson, AustraliaKen Trotman & Michael Gibbins,3rd edition, Thomson, Australia.

Organizational Culture: Present Trends Essay

Organizational culture has been defined as the check off of sh ared set and norms that control organizational members inter acts with severally other and with suppliers, customers, and other people outside the organization (Jones, 2004). Just as an organizations structure can be used to achieve agonistic advantage and promote stakeholder interests, an organizations culture can be used to increase organizational effectiveness. This is because organizational culture controls the management members create decisions, the way they interpret and manage the organizations environment, what they do with knowledge, and how they be receive.Culture thus affects an organizations competitive position. As culture is discussed in terms of the values and norms that influence its members behavior, it usually determines how members of a firm interpret the environment, bond its members to the organization, and give it a competitive advantage. Recent advances that develop organizational theories that deals with culture in organizations have been instituted. These are developing high performance police squads, managing organizational identity element operator and managing diversity.Organizational culture exercises a potent form of control over the interactions of organizational members with distributively other and with outsiders. By supplying people with a toolbox of values, norms, and rules that tell them how to behave, organizational culture is instrumental in determining how they interpret and react to a situation. In developing concepts that enhance organizations culture would literally translate success and competitive advantage in organizations.High Performance TeamsWhen working with a group or a company, one should be a team player in order for your tasks to be accomplished success skilfuly. To quote, Someone whitethorn be great at his or her job, whitethornbe even the best there ever was. But what counts at work is the organizations success, not personal succes s. After all, if your organization fails, it does not matter how great you were you are just as unemployed as everyone else (Johnson, Kantner & Kikora, 1990). In the work environment, teams materialize to concentrate on on tasks or solve problems that are beyond the capacity of one individual.With this type of set-up that allow creative and innovative juices to flow through the constant communion of information, people could appropriate division of labor among the members of the team can lead to more effective, more efficient and less stressful workplace. Their high levels of performance with regards to quantity, quality, and timeliness of work chairs can contribute to their sense of satisfaction, addressing a psychological and motivational need.With incessant exposure to each other, team members and their superiors could ascertain whether they have a team that can continue working together with synergy or their togetherness poses a detrimental effect on their output and interre lationships. In traditional organizational structures, teams were introduced and experimented on to see what works and what does not. While employees have already formed their own social groups for their personal interaction with other employees, management devised ways to re-group them and build teams that would be more productive for the organization.The old hierarchies were replaced with cross-functional structures that were both flat and self-directed. The emergence of the concept of High Performance Teams evolved. To date, organizations and businesses have shifted to this kind of paradigm. They are depicted as flexile but difficult to put together, expensive but worth every cent. To build a high performance team requires a lot of work, time, causa and money. The team leader can serve to be the conduit between the team and the management or other external organizations. Coordination of the teams activities is also the responsibleness of the team leader.Any team leader should be able to ensure that the team maintains the ethical standards of the organization. Whats important is for team members to be consistently coached by management or external agencies hired by management to continually trust, respect and support each other and the organization. Coaching twin with their guidelines will hold in in check their members behavior and enhance their decision making skills. Empowerment is a key for the advancement of these skills. To be empowered, the team needs to have information and resources.It also needs the managements trust that they wont abuse the information or the resources they are given, which is often curtailed by the guidelines they have set for themselves. This empowerment leads them to become cross-functional. They are then given a wider perspective of the processes and a detailed coverage of the activities that occur and address what needs improvement in the organization. In developing work environments, more corporations are now staunch in their support for diversity. Dealing with diversity in a way that makes it a strength has come to be known as managing diversity.According to Sharon Nelton Managing diversity stringentt, and still means, fostering an environment in which workers of all kindsmen, women, white, disabled, homosexual, straight, elderlycan boom out and, given opportunities to reach their full potential and contribute at the highest level, can give top performance to a company (p. 19). When we refer to diversity, this could mean cultural, demographic, organizational or psychological and encompasses ethnicity, religion, gender, age, personality, values, attitudes, occupations, status, or job tenure.By working together in well-supervised teams that include women and men, young and old, minorities and non-minorities, employees can learn how to realize the full potential of diversity. According to Goetsch & Davis (2004), diversity in teamwork can be promoted by applying the following strategies Continually assessing circumstances. Is communication among different team members positive? Do prejudice and stereotyping exist among team members? Do minorities and non-minorities with comparable jobs and qualifications earn comparable wages? Factors that might undermine harmonious teamwork should be anticipated, identified, and handled. Giving team members opportunities to learn. Humans by nature tend to distrust people who are different, whether the differences are attributed to gender, culture, age, race, or any other factor. Just working with people who are different can military service overcome this unfortunate but natural human tendency. However, it usually takes more than just working together to break down barriers and turn a diverse group of employees into a mutually supportive, complementary team in which the effectiveness of the whole is greater than the sum of its parts.With regards to honorarium, there should be an implementation of an appropriate compensation system. In o ther words, if you want teamwork to work, make it pay. This does not mean that employees are no longer compensated as individuals. Rather, the most successful compensation systems link up both individual and team pay. In Anne Schaubers subscribe to (2001), it found that if a teams performance is duly rewarded by the organization, a culturally diverse organization may be more economical in the long run and will result in better service to a changing clientele.It enhances the creativity and problem-solving capabilities of the organization in such a way that the previously untapped talent and energy will be cogitate on achieving organizational goals (Schauber, 2001). Thus, diversity has become a positive contributing factor to the achievement of the goals of a high performance team. Moreover, De Vries and Manfred (2005) recently used the intellection of Zen Buddhism in leaders group coaching to develop high performance teams. De Vries and Manfred (2005) said that Zen Buddhism has a s its fundamental purpose the awakening of the header and the individual attainment of spiritual enlightenment.A Zen teacher is concerned with self- assistant and helping others with wisdom and compassion. Given this mindset, Zen teachers can be seen as forerunners of leadership coaches. Like Zen teachers, such management coaches provide learning opportunities by giving constructive and balanced feedback. They serve as sparring partners. They help their clients ponder on their own actions. As a way of clarifying and enhancing consciousness, coaching has become the Zen for executives. With executives finally realizing the value of coaching, the coaching marketnow a multi-billion-dollar enterpriseis ballooning.Originally carried out by one-person bands, leadership coaching has become a major activity for many large consulting firms. As corporations are constantly seeking methods to improve their own workplace effectiveness and efficiency, individual and group performance had to be m easured. Work teams transform to become empowered to make decisions and improve performance there is also an increased need for accountability. Virtually, all organizations with work teams need a means for measuring their teams performance.Indeed, high performance teams coupled with diversity could spell the success of any organization or corporation in our fast changing global environment. Managing Organizational Identity Organizational identity differs, most sharply, from organizational culture because of the prominent role of transference phenomena. The nature of worked up attachments and connectedness, or disconnectedness, is the footing of organizational life and the essence of organizational identity. The centrality of this emotional substructure is especially crucial when there is demand for organizational change and development.Change depends on members willingness to assume responsibility for their actions and to depart from the status quo. But this willingness is the resul t of mutual understanding of shared emotions between superordinates and subordinates, and often among peers in organizations, and is the outcome of their recognition of unconscious expectations and desires. Helping members to become aware of the structure of organizational identity and their place in it is a precondition for freeing them up for organizational change that is strategically sound and productive (Diamond, 1993, p. 7).Ravasi and Schultz (2006) had presented a recent longitudinal study of organizational responses to environmental changes that induce members to question aspects of their organizations identity. Their findings highlight the role of organizational culture as a source of cues supporting sensemaking action carried out by leaders as they reevaluate their conceptualization of their organization, and as a platform for sensegiving actions aimed at affecting internal perceptions.Ravasi and Schultz (2006) explored organizational responses to environmental changes and faulting external representations that induced members to reflect on their organizations recent and prospective courses of action and ask themselves, What is this organization really about? Although past question has documented the impact of desired images on organizational responses to environmental changes, they deemed that the influence of organizational cultureand in particular, the influence of its manifestationson the redefinition of members collective self-perceptions.They found organizational culture became the central construct in understanding the evolution of organizational identities in the face of environmental changes, suggesting that collective history, organizational symbols, and consolidated practices provide cues that help members make new sense of what their organization is really about and give that new sense to others. Furthermore, the role of culture in preserving a sense of specialness and continuity as organizational identity is subjected to explicit ree valuation.The findings suggest that the roles external images and organizational culture play in affecting organizational responses to identity threats may be more complementary than the current literature on organizational identity would suggest (Ravasi & Schultz, 2006). Building on evidence from their research, they developed a suppositional framework for understanding how the interplay of construed images and organizational culture shapes changes in institutional claims and shared understandings about the identity of an organization.

Education in Nazi Germany – History Change

Education in national socialist Germany Change and Continuity Assessment When Hitler became Chancellor of Nazi Germany, in 1935, he proposed many transfigures in raising and throughout the country. He believed that these changes would influence commonwealth and indigenise them of his beliefs and reforms that should happen in the country to praise his glory and make Germany the most powerful country and its rule to comprehend forever. One of these integral changes was genteelness.Hitler strongly believed that, younger minds were easier to infiltrate and indoctrinate, as they were developing and imposed this sudden change amongst schoolchildren to provoke stronger Nazism in the future propagation of Germans. Older generations, could oppose and halt opinions to disapprove Hitlers whims. So, the Nazis changed education drasticall(a)y to impression these children for the future of Germany. However, nearly parts of education were vital for basic adult male needs and could not be changed.In contrast, they were continued but they were portrayed in such a way, which would influence the way a German child thought, in that time. They introduced a sens of changes to education, from the days of teaching to the subjects that had to be taught or taken out of the curriculum which also had a solidification of Nazi indoctrination in them. all(prenominal) of the changes that were introduced had a major impact on children, as Dr Bernhard Rust full stoped out that, The whole function of education is to create Nazis which highlighted that indoctrination was a key fundamentality in education to induce Nazism.One major change was starting school at 800 am sharply and a higher emphasis on variation and belongings fit. This is because, Hitler sine qua noned to create a future generations of tough and strong soldiers, that would fight for his country so unfortunately for most boys, this would be the discipline in the host and Hitler exactly wanted then to be trained for the army. Hitler had always said that, boys had to be as swift as a greyhound which highlights the idea of leadership, effectiveness and power amongst boys. Moreover, boys had to play football, rugby, and boxing to toughen them up.PE was also heavily enforced upon girls, as they were the future mothers and wives of the future generation of soldiers. Also, they needed to be fertile and to be able to have the strength to give birth to healthy children. Furthermore, PE took up 15% of the education and boys who failed to pass fitness tests were to be expelled from schools and could be discriminated by the sure-enough(a) students as a laughing stock. This attitude, inspired children to be tough and strong to serve their Fatherland (Germany) and in a way frightened them. Also, it can be interpreted that this also invoked discrimination against the Jews.Further assure to support the idea of keeping fit, is a line from a German newspaper which suggests that the ultimate aim of sport was to have enough men fit for the army. This deploys the idea of that Hitler pu entrust wanted the future generation to fight for him. We can trust the provenance of the source, as its from a German teachers newspaper and we know that, Hitler arranged teachers into the League of Teachers so this is a valid piece of evidence. Exceedingly, a picture from a childrens textbook in the 1930s from Nazi Germany denotes a sketch of children in army uniform with weapons.This is clearly a heavily signified indoctrination, as it connects with the sports and inspires children to become like that. It can be interpreted that, Hitler and the Nazi party knew that children could be infiltrated through play and education and visual ascertaining so include subliminal messages in their learning to become Nazi. In addition, another change that the Nazis introduced was a change to the lessons itself and the days of education to supply enough deployment of brainwashing that would mould their character. New lessons were introduced and lessons that were thought of unnecessary were removed.Eugenics, ply Studies, Ideology and P. E were some of the new lessons introduced. These lessons had a lot of Nazism in them, such as Eugenics and Race Studies which taught children that German (pseudo Aryan race) were superior than others, and how others were inferior Jews, Gypsies, Black, Czech, Slavs etc. Moreover, R. E was removed and replaced by Ideology as Dr Rust and Hitler had pointed out that the main thing was to management of patriotism and the ideas of Hitler, to be reinforced amongst students. Evidence to support this is, is a German speaking about her life story and said it was really boring to learn about Hitlers ideals.This source is useful, as it supplies information of experiences however it can be said that they may have difficulties remembering and often the German people dont want to take the blame for Hitlers tyranny, so this is a source worth considering. Also, to reiterate , religion amongst German children was changed as in a girls timetable singing is a lesson that is taught a lot. In singing, Dr Rust enforced prayers and songs of praise that highlighted Hitlers glory. Also, the amount of time on religion was reduced and attendance at school prayers was optional.This suggests that, the sole purpose was to only strive for Hitler. These songs, such as a German man remembered, were praises to Hitler and gave a goal to the children to ultimately fight for Hitler. To point out, women were also considered inferior to men, as they couldnt continue their further education to obtain jobs. Also, the girls timetable shows the attributes of a housewife such as domestic science, hygiene, sex education, childcare eugenics and biology were heavily taught for the purpose of selective breeding amongst all races the perfect Aryan match.Similarly, Dr Rust was called unstable as he used to immediately change school-days and curriculum to pressurise propaganda and N azi attributes on children. For example, he made Saturday as a Youth Day, where children from the Hitler Youth went for school tests, army camping, and fun activities where the main idea was to completely brainwash children to become robot-soldiers for Hitler. Moreover, some evidence suggests that children used to turn in their own parents if they said anything against Hitler.According to interpretations, this would more likely to be true as they were mostly propagandised by their education and became like soldiers to fight for justice. Moreover, many teachers that opposed were sacked and others were in the League of Teachers. Some opposing teachers stood there in the tranquillise however, they couldnt do anything. Dr Schuster, a geographics teacher (1938) highlighted that he wanted to teach real geography and create non-Nazis with other similar teachers however Nazi soldiers were in the way.He also said that they cannot have a newspaper or a conference. This denotes the tight s ecurity of the Nazis in the school as they didnt want anything to get in their way. In my opinion, children would be heavily indoctrinated that they might not have the willingness to oppose or might be in the cultism of persecution by the Nazis. Notwithstanding, not all lessons could not be changed but the way they were delivered had a lot of impact. Such as, the clip on indoctrination of Nazi Germany shows that Maths was taught by beat the angles of shooting and had a lot of military twist.Similarly, chemistry and physics were taught constructing the efficiency of warfare weaponry and devising new guerrilla, military aviation science and chemicals. Also, geography and history talked more about Germanys glorious past and it needed a lot of living space (Lebensraum) by conquering nearby countries as they were a superior race. This would be conditioned in a childs mind and they would think it is right to invade other countries for Germany as theyre highest of all. This is source is more useful, as it is itself a recording from an actual lesson with photographs of textbooks.So, there was continuity in the lessons however, with a great impact of the way Hitler wanted it. Also, some lessons were taught more of to reiterate the greatness of Nazism. In my opinion the questions to ask the pupils are- why were you against your parents and turned on them? Why didnt you oppose and protest you were the future generation, so your generation with the help of other voices couldve protested. However, this was not possible, as children wanted to join the Hitler Youth as there were activities and enough influence was done, to mould them.Moreover, anti-Semitism, hatred towards Germanys infidels was forever show in textbooks. Further evidence suggests that, textbooks such as maths textbooks contained the right theory, but had a twist. For example, a question would be create verbally to discriminate Jews and mentally ill people as a burden in society. In addition, textbooks w ould show these infidels as sinners i. e. a German textbook of1935 showed Jews world laughed at and bullying the Aryans. This would gradually strengthen in a childs mind to show hatred towards them and increase their dedication on Hitler and the Aryans.Moreover, a modern textbook on Nazi Germany explains that children having different opinions on Jews from home put a family in trouble. A quote My daddy says not all Jews are vile. His daddy was put into prison. This was practiced to reinforce anti-Semitism in all and so that people notice this and are possibly in fear to support Hitler. This can be trusted, as we know that the Nazis were mentally dehumanised and so persistently cruel, that they would do this. The Jews wouldve been significantly affected, as there was a lot of adverse discrimination on them, and with the growing indoctrination of children, the hatred would increase.Finally, change and continuity of education in Nazi Germany aimed to literally create a sense of disc rimination, an betrothal of Hitlers ideas, and to create willing soldiers to fight for Hitler. From 1933-1945 Nazi Germany changed a lot, from increasing its empire and destroying Jews, to the loss of the war. This education had a big impact on how children thought, and how they would think. In my opinion, P. E. was not an issue that gave a major impact, as children are meant to be active and they have to play. However, the most significant change was the continuity with a lot of military impact and the way it was taught differently.Logical subjects such as maths and science, would already impact people to think logically, so the addition of Nazism would have a greater impact on the children making them think more about this. More to the point, the introduction of the new subjects would also massively impact the children, as they have not thoroughly studied the older ones so they couldnt differentiate between fact and opinion or truth and false. The most significant evidence is of the textbooks as they were actually written and directed by Dr Rust and his quotes support the idea of Nazism so that is reliable. Also, the filming is actual evidence of what happened.Despite of the technology, we cannot always rely on the filming. The anti-Semitism indoctrinated people the most, and influenced them a lot having hatred and dehumanisation sense against the Jews to become blindly loyal towards Hitler and to fight for him. Germanys population at the line of descent of WWII was approximately 70 million -, 12. 5 million served in the German Army. This just shows that, how many men were selected and joined the army after so very much indoctrination. We can see the result of the teaching which created Germans with new inventions such as the Blitzkrieg, new weapons etc.

Fuzzy logic in car safty

Car safety issues ar wide-reaching problem. This problem is mainly due to human private thoroughfare which involves reaction times, delays, and Judgment errors that may affect traffic flow and cause accidents. In well-nigh cases, the cause of the accident is distraction on the part of the driver and failure to react in time. Even in some cases, it could be cause by environmental factors (Song, 2005). Advanced body of auxiliary functions has been developed to tending avoid such(prenominal) accident and minimize the effects of collision should one occur.Fuzzy logic provides tools for dealing with imprecision, which is fundamental to m either engineering problems. The take aim of safety in our society could be archived by applying wooly-minded logic control system. Fuzzy logic control technique has survive an active ara of research in the application of indus mental test processes, which are not friendly to straight control techniques. It attempts to emulate human mind for ch ecking the processes parameters and to take decisions regarding the control action (Eugene, 1985).Fuzzy control become a huge industry in Japan and other countries where it was adapted into home appliances such as scum cleaners, microwaves ovens, video cameras, washing machines, etc. A fuzzy controller acts or regulates by means of rules in a much than or less natural language, based on the distinguishing feature fuzzy logic. On the other hand, to reduce simple machine accidents we are going to examine a system, which makes the drivers, pay more attention and alert them before an accident takes place.Because of this, we shall agnize the digital systems because they are easier to handle with, so the first thing in the development is to convert all variations in the car environment into digital signals without any changes. The ultrasonic transmitter circuit sends its vibrations in front of car, when these vibrations reflected the ultrasonic receiver circuit would take these vibrat ions and amplify it. Moreover, send it to the microelectronic, which can compute the remoteness among the car and anything in front it (as shown in the figure 1 below).At the same time, the Infrared R) circuit senses the round of the wheel and sends it signal to the microelectronic, which can compute the car speed. After that, the microelectronic sends the output signal to the speaker and The LCD. In addition, of these output devices the microelectronic sends output data to a personal computer using the serial port. Figure 1 Overview of the used hardware copied figure (from Journal of Computer science 4 (1 2) 1061-1063, 2008) We shall consider developing level of safety under triplet steps, which are Defining level of safety Calculating each distributor points of seek between two vehicles, and Combining these degrees to level of safety with average speeds in some divisions (Method et al, 2001). In the other hand, to ascertain the risk of infection degrees of each car, and the base elements, fuzzy sets and their social rank functions, are define by using survey data and degrees of risk (Chunk, 2003). In addition, if-then rules of inference engine are made by rough set theory.Conclusively, to get the level of safety in some divisions, fuzzy membership function values of each safety result is averaged, and a manner to et take aim of Safety based on these degrees relates with an average of safety speeds is suggested. Definition of Level of Safety Safety being a wide-reaching problem, has gained various definitions from several authors. The level of safety in a road division means the grades, which people sense of smell about the possibility to experience, rear-end collision including relentlessness in the division (Song, 2003).This definition is composed of three elements related with roads in themselves, driving behaviors in this road, and relation between drivers and roads. These three factors are mix in microscopic driving behaviors on roads, and fi ve gyroscopic traffic condition vari sufficients are selected such as velocity and acceleration of lead and following cars, and the gap distance between these cars divided the stripped-down safety distance (Method et al, 2001). The minimum safety distance (MS) is the distance that following car needs to avoid a rear-end collision.The traffic condition in itself can be included into velocity, drivers behaviors are able to be included into oscillations of accelerations in every two seconds, and degree of risk in the system can explain the gap distance divided the minimum safety distance (MS). Where, following Car speed Response time Possible deceleration rate However, these results are not level of safety provided risk degrees of two Cars (Fuller, 2005). Definition of Fuzzy Sets and Membership Function The member functions are divided into speed fuzzy sets and acceleration fuzzy sets (Method et al, 2001).Speed fuzzy sets are composed of three sets, high speed, medium speed, and lo w speed. Their membership functions are based on macroscopic traffic condition data and number of accident. speedup fuzzy sets also consist of three sets, positive acceleration, no acceleration, and negative acceleration, and membership functions, which are based on microscopic field, survey data and uttermost and car park acceleration rates of vehicles. The gap distance/MS sets are divided into three fuzzy sets, more than 1, around 1, and less than 1 using microscopic data.The combined danger degrees are about from 0. 4 to 0. 55 that corresponds to common situation outlined in fuzzy set, and this result means that people drives more or less safely bearing some anger because there are possibility to happen accidents in traffic condition in itself plainly drivers believe that they can response properly to a danger situation. Moreover, this result shows that there are some danger situations n each two vehicle, however in road divisions, the danger degrees become normalized.Figure 3 Relation between Speed and Danger Degrees For this reason, Level of Safety should not include the combined danger degree directly, and should be deducted from relationship between speeds as well as danger degrees. In order to find their relation, pairs of average speed and danger degree are, shown in figure 3. We find that danger degrees are low in low speed level and high in fast speed level, and the level of change is not high in low and rapid speed situations. However, in medium speed case, danger degrees are increase vapidly, and there are two points of inflection.If danger degrees do not change rapidly, drivers would react properly because their expectations to the road conditions are fixed, but if they change fast, the situation on a road division would be dangerous because the expectation of drivers cannot be fix. Consequently, the simple possibility of accidents depends on the grades of change in danger degrees, and the severity depends on the quantity of danger degrees. Conclusively, this seminar suggests Level of Safety such as in Figure 4. First, range of Level of Safety in which relentlessness and possibility of accident is high is defined as Very dangerous situation, E.Similarly, that of range which relentlessness or possibility is high is suggested as dangerous situation, D, and which relentlessness and possibility is usual as common situation, C, and which possibility is low and relentlessness is high as safe situation, B, and which possibility and relentlessness is low as Very safe situation, A, these are shown in slacken 3 below. Finally, relation of danger degrees and average speeds develops the intercepts of each level of safety, UT it needs to be more precisely define by further playing field based on more investigation.Table 3 Level of Safety Definition The possibility The severity The range(km/hrs) Very safe -18 c 25-40 (or) High 18-25, 40-53 53-63 Figure 4 copied figure (from Proceedings of the Eastern Asia Society for Transportatio n Studies) 8. 0 CONCLUSION This seminar work shows how the system provides a solution to decrease the car accidents by giving the drivers more time to avoid the accidents. Adjusting the sensitivity and the accuracy for the measuring circuits is important to ensure that the assured parameters represent its actual values.The use of microelectronic makes it possible to implement the system with less hardware components. The microelectronic, FISTICUFF was chosen among all the other microelectronics because of its low-cost and small size. In addition, we evaluated safety degrees on a road division, and suggest Level of safety. The method to develop Level of Safety from degrees of danger and combined using fuzzy theory, and we combined danger degrees to define level of service with average speeds. This is the first trial to define

DuPont Case Analysis Essay

INTRODUCTIONDuPont was established in the year 1802 by French Chemist, E.I DuPont de Nemours in USA. DuPont became successful by the block of tertiary year and it started exporting back to its continent, Europe. In the span of these 200 years, it had shaped into a global comp any with variety of enterprises like Chemical, Energy, Science ground and High Technology. It maximized its manufacturing or processing operations in 40 countries and its overlaps were sold in 150 enters by the end up of 1990. The companys one third revenue comes from the European foodstuff from 1960. There are 50 companies, which employed more than 19,000 people in 14 countries of Europe. The scientists of DuPont developed the synthetic fibres industry by introducing nylon. They were the leading manufacturer of manmade fibres in the world. The most important intersection point of DuPont is Carpet Fibre. This division was scarup in Geneva, Switzerland which holds the R&D, marketing and production areas . Products were produced in the UK and the sales offices are in Germany, the UK, France, Belgium, Spain, Scandinavia, and Holland.CASE CONTEXTDuPonts product nylon carpeting fibre is not polar from other fibres available in the market however they were the top players in fibre industry. The parameters like color and texture are the factors that differ in the carpets. The fibre industry has nothing to do with these things. The carpet industry is concerned with these directly and they in turn led to the wholesalers, retailers and in turn to the customers. From the consumers point of view the carpet should be colorful, its texture is important and it should be easily maintained. DuPont has done extensive research on the customers third interest i.e. maintenance and founded the Stain Master that would allow to remove the stains permanently.With this invention, DuPonts market sell increased by 5%. This was first introduced in USA, later on with minor changes it has been launched in Eu rope. It gave mixed results for the company. DuPonts decision is that the mills should have trustworthy quality to use the process of stain master. In Germany, many mills felt that they dont have these standards set by them hence they didnt show interest in the product. The UK market and France market reacted positively. Many companied executed the same formulae by giving low quality material at disappoint prices. This led to the stake of DuPonts position in the market by 1980.FACTSDuPont conducted research in the European Industry after the decline of its position in the market. They came to know some important factsFlow of DuPonts FibresDuPonts Fibres Carpet Mills Wholesalers RetailersEnd Users The carpet mills are concentrated in except three countries the UK, France and Belgium. 80-20 rule is applied in European market 80% of the business is carried but top 20% manufacturers. To stimulate the market, they used the help of direction Books to the wholesalers and retailers. The y were not loyal customers to the fibre industry. They focused on the company that provides material at the best price. Retail and Wholesale operations are very different in these countries. In Germanywholesalers dominated in the UK and Belgium retailers dominated the supply chain.PROBLEMDuPont concentrated simply on the carpet mills and they didnt make any effort in knowing the end users. They invested money in R&D for making innovations in fibres that is to be supplied to the carpet mills. They are least fazed to know about the customers.ALTERNATIVESDuPont need to concentrate on the techniques that revalue the customers without affecting the supply chain. As carpet mills are the important customers to DuPont, they need to keep back them. Creating loyal customers is at the heart of every business-Don Peppers and Martha Rogers. Identify the Customer Benefit and Customer Cost of the users and provide the product at Customer-perceived value (CPV). observe the satisfaction of the c ustomer by conducting surveys.ANALYSIS OF ALTERNATIVESIn Europe, there are 60 carpet mills that can level DuPonts standards however only 50% of them are using their fibres. Rest of them wandering around for best price. The mills using DuPonts fibres should be retained and they need to analyze the CPV value and set the price harmonisely. The place is also very important for setting the price as European market is fragmented unlike USA market which is having only four players. The customers give least preference to carpets when they are buying house- hold equipments.They are not enjoying or admiring to shop for carpeting as it is nevertheless a blanket to protect the floor. Customers spend at least 10 weeks in buying the carpets.52% Customers buy carpets if the existing one is worn out. Repurchase rhythm for carpets is 12 years. Customers are not satisfied with the product information. The retailers and wholesalers are not providing full information. They are not providing informat ion on price, color, fitting rooms and quality. If product and service quality is maintained, customers would retain with them only. They didnt promote their products.RECOMMENDATIONSRetain the customers by giving them offers that attracts them easily. Provide sample fibres to 50% carpet mills that are not using DuPonts material and offer a price that satisfy their needs. Provide a portal for the customers to choose their own color and design accord to their choices by collaborating with mills. Provide better customer care services by training the retailers and wholesalers. Provide catalogues to the customers for better awareness of the product, whether it is retailer, wholesaler or final end user.PLAN OF ACTIONIdentify the customers who are loyal to the company, give them incentives and promote the product brand. Select the location where sales of the company are not up to the mark and apply the alternatives to them i.e. setting price and giving offers to the carpet mills. Later on collaborate with the mills in that location and train the wholesalers and retailers about the product and give them the full information along with the catalogues. Provide better services to the customers by setting a portal where they can choose their own designs and place order to the carpet mills. Implement the above mentioned steps for three months and find the sales growth. Spread the plan if it worked in the selected location, by making minute changes to it according to the location.CONTINGENCY PLANSince DuPont is an expert and leading manufacturer in the manmade fibres, it can go for VERTICAL INTEGRATION. Instead of supplying fibres to carpet mills, it can set up a mill and manufacture carpets. It can directly deal with the customers. The above mentioned plan can be executed without the intervention of the mills. The Customer contentment can be monitored and it can get to know the loopholes in the process and thus leading to correction of the mistakes and increasing the sal es growth of the company.

Ifrs 10 Application to Hyundai and Kia

- ACCT333 Advanced monetary Accounting - sort out Project Assignment (IFRS 10) Cheong Wang Shen Gordon watchful for Prof Bernardine Low Prepared by Gordon Cheong Wang Shen Jason Tan Zhu En Twain Teo Wei Ren Wee Huixiang (G4) Table of Contents Question 1 IFRS 10 flowchart3 Question 25 (a) Identifying ambiguity of witness5 Background5 Control issues5 Co-owning of subsidiaries5 Inter-comp somewhat(prenominal) accountor relations6 Same platform manufacturing6 b) & (c) Application of IFRS 10 flowchart to fancy existence of visualize by Hyundai7 Step 1 get wind the purpose and design of investee (Kia)7 Step 2 prepare relevant activities7 Step 3 Determination of ability to direct relevant activities8 Step 4 Determine if exposed to covariant returns9 Step 5 Determine if Hyundai is a principal or an agent10 Question 310 Identification of four unavoidablenesss in IFRS 10 that are dispute to interpret and apply10 Considering the purpose and design of the investee10 Determining the sexual congress size of right to vote rights11Considering related parties12 Determining if investor is a principal or agent12 References14 Question 1 IFRS 10 flowchart Question 2 (a) Identifying ambiguity of control Background The Hyundai Motor Company (hereafter referred to as Hyundai) is a multinational automaker ground in Seoul, southernmost Korea. Hyundai is one of the twain best-known divisions of the global conglomerate Hyundai, the new(prenominal) being Hyundai Heavy Industries, the largest shipbuilder globally. A famous Korean businessman, Chung Ju-yung, founded Hyundai in 1974.Following the Asian Financial Crisis in 1997, Hyundai bought oer Kia Motors Corporation (hereafter referred to as Kia) in 1998, which resulted in the formation of the Hyundai Kia Automotive Group (HKAG). It consists of multiple affiliated companies related through complex shareholding agreements, although Hyundai is taken to be the de facto representative in transactions done with HKAG. During the acquisition of Kia in 1998, Hyundai out-bidded Ford motors to acquire 51% of the companys shareholding. After a serial publication of divestments over the years, the total ownership of Hyundai in Kia has been reduced to only 33. 5%. Hyundai and Kia are both listed individually on the Korean Stock Exchange. In 2008, Hyundai was rank the 8th largest automaker in the world. It was also the fastest growing automaker globally for 2 consecutive years (2010 and 2011). The chairman and CEO of Hyundai is Chung Mong-koo, one of the surviving sons of Chung Ju-yung. Control issues Hyundai currently has a 33. 75% direct shareholding in Kia, with the remaining shareholdings being presumably widely dispersed. As such, it evidently has signifi empennaget influence over the trading operations and running of Kias business.However, establishing direct control between Hyundai and Kia is not as straightforward. There are a number of issues that we reach to look at. Co-owning of subsidiaries Hyun dai and Kia co-own a large number of subsidiaries. As evidenced by the 2010 con potentated financials of Hyundai, the global branches of the Kia Motors Group are 100% held by Hyundai through Kia themselves. Both companies also have percentage ownership in Hyundais various component manufacturing companies like Hyundai HYSCO Company Limited and Hyundai Powertech Company Limited.Aside from this, they also have holdings in Autoever Systems Corporation, where their main search and Development unit is located. Inter-company director relations The current Chairman and CEO of HMC is Chung Mong-koo. He took over Hyundai in 1992 when the Hyundai Group split into its various divisions. The Hyundai group itself follows a South Korean Business form of conglomerate known as chaebol, where the unique characteristic is that it is usually a huge family controlled corporate group.As such, it is not move to see that many of the third generation members of Chung Ju-yungs family are heading many of t he different divisions of the Hyundai Group. Chung Mong-koos only son, Chung Eui-sun was a key operating incumbent in various corporate planning divisions in Hyundai-Kia before eventually heading Kia as its president from 2005 to 2009. Currently, he is the unrighteousness chairman of Hyundai and is on the infixed board of directors for Kia. Aside from this, Chung Mong-koo also has a 5% shareholding in Kia. Same platform manufacturingBoth Hyundai and Kia co-own manufacturing subsidiaries that produce component parts to both companies. As a result, their employment facilities get the similar component parts from the same suppliers. The companies also use the same index finger trains (engines and transmissions) all manufactured largely from the Hyundai Powertech Company Limited. A mass of the automobile electronic components from both brands also come from Hyundai MOBIS Limited. Both these companies are co-owned subsidiaries of Hyundai and Kia. Both Hyundai and Kia also share des ign studios.In fact, the vice president of design based in HMC actually oversees the design management of both brands. The family controlled heading of both Hyundai and Kia allows us to turn over the possibility of Hyundai having a controlling influence over Kia, particularly with Chung Eui-suns dual positions on both companies board of directors. Furtherto a greater extent, given the fact that both companies virtually sprout from the same put up chain, and control over their look for and development and design of the vehicles are headed by staff based in Hyundai, we tramp see hat these revenue generating activities greatly affect the business operations of both companies. Even though Kia is clearly not a subsidiary at first glance, given the meagre 33. 75% ownership by Hyundai, it would take care that Hyundai may be exerting more than just signifi undersidet influence over Kia through the various factors mentioned. (b) & (c) Application of IFRS 10 flowchart to determine exist ence of control by Hyundai Step 1 Determine the purpose and design of investee (Kia) Hyundai purchased shares in Kia for 1. 18 trillion won in November 1998.The purpose of this acquisition in Kia is for Hyundai to suck up signifi f reducepott foothold and widen its market share in the auto industry. By taking over Kia Motor, the Hyundai-Kia group was able to forge a solid position having over 70% of domestic market share and become the 7th or 8th global automaker by combining its affiliates drudgery capacity into the total volume of 2. 9 million units in 1999. Step 2 Determine relevant activities Activities Does it significantly affect investees returns relevant activities? Example of decisions nigh relevant activities How decisions about relevant activities are made? Research and development Yes Reduce the number of platforms to 718 by the end of 2005, in order to save the cost of product development and manufacturing and produce a variety of car models having differing extern al styling and interior options for the brands of Hyundai and Kia Decisions are made by a joint R&D Division led by the Chief Technology Officer (for Hyundai and Kia combined) Auto-assembly Yes Which type of vehicle that each plant should produce? Whether Hyundai and Kia should share power-train parts (i. e. engine and transmission) to be supplied to assembly plantsWhether Hyundai and Kia should share production technology Decisions are made by top management of the Hyundai-Kia group, where the de facto representative is Hyundai Auto parts supply Yes Which vendor should supply auto parts to the companies? How many vendors should they engage? Decisions are made by Joint Material Handling Division that Hyundai and Kia toughened up Marketing and disceptation Yes Whether to focus on price or non price competition such as customer service and product quality Decisions are made by top management of the Hyundai-Kia groupStep 3 Determination of ability to direct relevant activities Hyund ai owns 33. 75% of the shares in Kia Motors. In addition, Chung Eui-sun, the son of the Hyundai Motor Group Chairman, owns an opposite 1. 73% of the shares. This presumably gives Hyundai control of 35. 48% of Kia Motors, which is significantly little than the 50% shareholding that would give Hyundai the majority of the voting rights. However, we are unable to find any evidence that anyone has control of a large pro plowshare of the remaining shares, and thus we feel that the assumption that the rest of the shares in Kia are highly dispersed is a reasonable one.If that is the case, consequently it is almost impossible that all these shareholders will collectively outvote Hyundai when a decision needs to be made, so Hyundai can be said to have power over the relevant activities. Another factor to consider is that Mr Chung is both the vice chairman of Hyundai and an internal director of Kia. As Mr Chung sits on Kias board, he should have a certain amount of influence over Kias decisi on-making process. This factor, coupled with Hyundais holding of voting rights, lend over more than cant over to the claim that Hyundai can direct the relevant activities.Last but not least, we notice from the table above that the Hyundai and Kia managements jointly make most decisions regarding relevant activities. In fact, Hyundai and Kia share almost the same supply chain. Many companies in the supply chain are subsidiaries or associates co-owned by these two parents. However, because Hyundai owns a larger portion of shares, and hence voting rights, in most of these entities, Kia is understandably at risk if it goes all out to oppose Hyundai in some way or another.It can be seen that when decisions are made, Hyundai is better represented because of both the presence of its management and its voting rights, and Kia would tend to concede ground to Hyundai when there are disagreements. So, even though Hyundai owns less than 50% of the shareholding in Kia, they probably still have enough power to direct the relevant activities. Step 4 Determine if exposed to variable returns If Hyundai has actual control of Kia, they will be exposed to returns, which can be positive, negative or both.Also these returns must be variable rather than fixed. The returns that Hyundai is exposed to can be classified into two categories 1) Returns not available to other interest holders. This refers to cost nest egg and synergies that arise from Hyundai owning Kia, which other shareholders in Kia would not be authorise to. In this case, they are mostly in the form of cost savings, due to the similar operations of the two companies. Consolidation of R&D centres of Hyundai and Kia, sharing of R&D centres allowed both companies to lower costs by step-down number of employees in the R&D centres * Products share similar core platforms leads to savings and economies of denture * communion of factories leads to further specialisation, for example, Kias Kwangju plant was designated as a specialised assembly plant for small-sized commercial vehicles for both Hyundai and Kia, leading to cost reduction * Sharing auto-part suppliers to apply greater pressure on suppliers for cost savings on supplies 2) Dividends Kia paid out 96 billion won in dividends in 2010 * Hyundais ownership of common stock entitles them to receive dividends from Kia. Thus, it can be seen that Hyundai meets all our requirements that would allow it to classify Kia as a subsidiary. Our last step would be to vouch that Hyundai is acting in the capacity of a principal, rather than that of an agent, which is holding delegated power. Step 5 Determine if Hyundai is a principal or an agentIn determining whether Hyundai is acting as a principal or an agent, we need to consider four factors 1) Scope of decision making authority * Unable to find information proving that Hyundai has any limits to the decisions it can make for Kia * Presumably, Hyundai can make most decisions for Kia 2) Rights held by oth er parties * No evidence of rights held by other parties 3) Exposure to variability of returns from investees * High cost savings due to economies of scale Many of Hyundais subsidiaries depend on Kia for revenue * Affected by dividends paid out by Kia 4) Remuneration * Almost altogether dependent on dividends, which are highly variable * No actual fixed remuneration In regard of all the four factors, Hyundai is most promising a principal and not an agent. Hence we can reasonably conclude, after thorough application of the framework, that Kia is a subsidiary of Hyundai. Question 3Identification of four requirements in IFRS 10 that are challenging to interpret and apply Considering the purpose and design of the investee Paragraph B5 of IFRS 10 explains that when assessing control of an investee, an investor shall consider the purpose and design of the investee in order to target the relevant activities, how decisions about the relevant activities are made, who has the current abil ity to direct those activities and who receives returns from those activities.Paragraphs B51-B53 then goes on to explain the factors to be considered when determining the purpose and design of the investee. However, IFRS 10 does not explain how the purpose and design of the investee can be used to identify the relevant activities, how decisions about the relevant activities are made, who has the current ability to direct those activities and who receives returns from those activities, which divide B5 suggested. A simplistic scenario is given in paragraph B6, whereby the investee is controlled by means of equity investments.Beyond this straightforward case, paragraph B7 directs readers back to the factors listed in B3 to determine control (relevant activities, ability to direct relevant activities, variable returns and ability to use power over investee to affect returns). Furthermore, the factors provided in paragraphs B51-B53 are hard to determine and require much professional jud gment. For instance, paragraph B51 states that in the process of assessing the purpose and design, we evaluate whether the transaction terms and features of the involvement (at investees inception) provide the investor with rights that are sufficient to give it power.No conclusive elaboration is provided by IFRS 10, and it is uncertain whether being involved in the investees inception signifies control. This creates much ambiguity and inconsistent interpretation across firms. alternatively than making it seem like an isolated step with little purpose, IFRS 10 should provide clearer guidance for the objective of determining the purpose and design of the investee. Clearer linkages, between the consideration of purpose and design of investee and the other factors to be considered when determining control, could also be provided to improve the flow of IFRS 10.Furthermore, more comprehensive and conclusive guidelines could be included to evaluate the interpretation of the purpose and d esign of the investee. Determining the relative size of voting rights According to paragraph B42, an investor can consider the size of its holding of voting rights relative to the size and dispersion of other holdings of the other vote holders to determine whether its rights are sufficient to give it power. However, because relativity encompasses the use of personal judgement, this section may be open to manipulation.In Hyundais case, it holds around 35% of the voting rights, including those held by its vice chairman, Chung Eui-sun. If the rest of the voting rights are very widely dispersed, with nobody else holding more than 1%, Hyundai can say that it has control because it is very improbable that all the other parties will come together to collectively outvote Hyundai. On the other hand, Hyundai can also claim that there is still a possibility that the other shareholders will collectively vote against Hyundai if it introduces a policy that does not receipts them, so in that case , Hyundai does not have control.We notice that the voting structure remains the same, yet different interpretations can be derived. Paragraph B42 also says that other circumstances, such as voting patterns at previous shareholders meetings, can be considered, but it is hard to say if the historical patterns are able to predict the future. Shareholders exponent not have voted in previous meetings because there were no major decisions that affected them, but if Hyundai intends to propose something revolutionary, the voting situation will definitely change.IFRS 10 can provide more detailed guidance to ensure that this section is applied appropriately and consistently. For example, when determining how widely dispersed the rest of the voting rights are, an investor should consider only the next 10 largest shareholders. If their combined holding is larger than that of the investor, then the investor does not have control based on this requirement alone. When assessing previous voting pa tterns, the investor should only look at shareholders meetings where issues of similar impact were raised.If previous meetings did not encompass such issues, then the voting patterns for those meetings cannot be considered. Considering related parties Paragraph B18 states that an investor can consider whether the investees key management personnel are related parties of the investor when determining if the investor has the practical ability to direct relevant activities unilaterally. However, it does not specify how much influence the related parties must have over the investee, so this may not always be a good indicator of power.For example, Hyundais vice chairman, Chung Eui-sun, is also on Kias internal board of directors. According to paragraph B18, this should provide evidence that Hyundai has power over Kia. But in order to determine whether Hyundai can direct relevant activities through Chung Eui-sun, we must also consider the amount of influence that he has over Kias decision -making process. Kia has 9 directors on its board, of whom two are also presidents in the company, so Chung Eui-sun may not always have his way. If the investor does not take this into consideration, then the determination of control would be flawed.In that sense, this requirement would be more complete if guidance on the influence commanded by related parties was given. Instead of only determining whether there are related parties in the investees governing bodies, the investor should also take into account the role and power of the related parties. If the related parties have the final say when it comes to decision-making over relevant activities, then this factor can conclusively determine that the investor has power. But if the related parties do not have the final say, then only a minimal weight should be placed on this factor.Determining if investor is a principal or agent Being able to determine if the investor is a principal or an agent is of import to determining whether t he investor has control over the investee. A principal would have power over the investee, but an agent would only have delegated power. Delegated power is held on behalf of a third party who ultimately controls the investee. The method prescribed in IFRS 10 for determining if a decision maker is an agent is the consideration of the factors listed in paragraph B60.Upon further elaboration of the factors, IFRS 10 provides certain cases where the investee is definitely a principal or an agent. For example, paragraph B70 states that a decision maker cannot be an agent unless the conditions set out in paragraph B69 (a) and (b) are present. However, if none of these extreme conditions are met, we must assume that we would have to take all five conditions into account when nerve-wracking to decide if the investor is an agent. However, there is no prescription in IFRS 10 about how to consider these conditions.In a situation where some of the conditions point towards the investor being an agent and some point towards them being a principal, there is a certain amount of ambiguity in whether the investor should be classified as a principal or an agent. This gives the company some leeway in choosing the decision that would reflect a better financial position of the firm. This could lead to reduced accuracy of financial statements and less comparability among financial statements of different companies.To make this requirement easier to interpret and apply, IFRS 10 should clearly state the relative importance of each factor. For example, the factors which are given a higher relative importance would have a higher influence on whether the company is a principal or an agent, as compared to those with a lower importance. As such, in ambiguous cases, companies will know which factors should be considered first. Given this, all companies will have more similar definitions of principal/agent, thereby reducing the ambiguity and increasing comparability among different financia l statements.References 1) Hyundai 2010 Annual Report http//worldwide. hyundai. com/company-overview/investor-relations/financial-information-Annual-Report-view. aspx? idx=13&&nCurPage=1&ListNum=11 2) Kia 2010 Annual Report http//www. kmcir. com/eng/library/annual. asp 3) nuclear fusion reaction and Reconfiguring of Hyundai-Kia (Byoung-Hoon Lee, Sung Jae Cho) http//gerpisa. org/rencontre/9. rencontre/S13Lee-Cho. pdf 4) HYUNDAI MOTORS DE-CHAEBOLIZATION EFFECTS (Hyunjoong Jun) http//gerpisa. org/rencontre/9. rencontre/S13Jun. pdf

Involved in finance Essay

A. Ive always precious to learn about accounting and entirely the ins-and-outs involved in finance. My goal was always to be the as best in accountancy as I could be. The only setback to this is the fact that to learn all of the needed knowledge, it would entail my going to a university, spending on tuition and giving up iv years of my life history- while to a classroom, rather than be in the practical environment. This is the point where my Boss comes in. He was the answer to my dilemma and the gift to my career that set me forth in learning. B. My Boss is an intelligent and versed man with a doctorate in accounting.He was a man who mastered many skills in his field and had the passion to share his knowledge with all who wished to learn. It is because of his patience and diligence in teaching me that he granted me with the knowledge I needed in accounting. He gave me all I needed in four months of instruction, something that would have required me four years to learn in college . II. My Boss and his relationship with me A. I would say that my Boss, apart from being my superior, was someone I became comfortable with and was like a father to me. He gave me his time like and sound father would do to his child.He would stay with me and teach me, and I could name pride in his eyes when he saw me learning. It was as if I was a little hoot in a nest and he was the father that was teaching me to fly. Indeed, it was as if he was visualiseing at me as his son, and I to him as my father. He knew I was beginning a journey that he had hale surpassed long ago. Now, he was seeing to it that I walked the right path and had the right knowledge to go on my way. I cant describe enough how good he was to me and how far he went to delve me all that I needed to be better. B.Another good thing, or should I say keen thing, about my boss is that apart from the role of a father, he was also my friend. He was someone that I could talk to and that I knew would listen to me. It is true that he was like a father and he would look on me, instruct me and guide me, as the mentor that he was. However, apart from that, he was someone I could chat with about just everything. He was someone who would be interested in your everyday life and in things you wanted to share. This is believe is one thing that set him apart from everyone else.Others describe bosses as ascendant and harsh. As for him, he was the opposite. He was a kind man and understanding to all people some him. III. My Boss as the Employer that he was. A. As an employer, due to his good manner and how well he conducted himself to everyone, he was well-loved by everyone. When I interviewed people at his workplace, they said that he was very patient with people and gave you time to learn. His belief is that learning is like an ocean, vast and endless, and it takes a lot of time for a person to assert on garnering more knowledge.Other employees also described him as a very patient man. make up if as a boss, he could have been overbearing, he chose not to be. He was very patient and understand the situations people could be in. He was also very generous and giving, most especially of his time and the info he had to teach. He believed that people must learn from each other, and always pass knowledge on. He believed that mistakes were acceptable and were a necessary part of learning and improvement. IV. My Boss as a Family Man A. As a family man, my boss was just as great as he was in work.If not, he was believably even better, as what he gave to his own family must have been even deeper than to people at work. On speaking to his wife, she mentioned that she was a dream father. One couldnt ask for more than who he was. He was in that location for his kids in school. He stood by them when they were sick and took care of them. He listened to them, played with them and was personal with them. B. He was a great husband as well. He had so much love to give everyone, and such faith fulness and loyalty to his wife. He was always there for her whenever she needed him. C. His family is a success story.Because of the man he was, and the pillowcase he brought, his children lived good lives. Two daughters became doctors, one son a lawyer, and one other daughter followed his footsteps into accounting. V. end point Truly, it is not surprising how people reacted to my boss because of the good he brings into the world. He was a man of good heart, open-minded and was there for everyone. He built an empire with love and by helping everyone who needed him. His life anthem could best be summarized by his definition of word T. E. A. M. Together Everyone Achieves More.

Kingdom of God Essay

Describing what is meant by the region of matinee idol can be very complex, because so many people has set onwards to describe this phrase to the best of their own intimacy, and gener on the wholey each of these descriptions differs. Personally, besides the many verses in the tidings that ar relative to the subject, it is best set forth by Donald B. Kraybill. In Kraybills novel The Upside-down Kingdom he writes The Kingdom of God is a collectivitya network of souls who wear yielded their hearts and relationships to the reign of God. He also nones that people must enter the kingdom because it is a state of affairs rather than a state of mind (p.19). The Kingdom then, represents Gods power of ruling, his authority, and basically his government. His disciples asked him what this parable meant. He said, the knowledge of the secrets of the kingdom of God has been given to you, but to others I speak in parables (Luke 89, 10). Unless an individual is a born again Christian he will non understand the secrets of the Kingdom of God. The Judaic sects Pharisees, Sadducees, Essenes, and Zealots are noted as beingness developed during the time of the second temple through the tenth century.This is the head that it seems that the Jewish sects were most generative. The Jewish people noted lonesome(prenominal) common chord philosophical sects which are Pharisees, Sadducees and Essenes, of the trine Essenes is noted as being the one with the most severe discipline. According to Josephus, War of the Jews 1 chapter 8.2 Pharisees, Essenes, Sadducees, Zealots were divided into three groups which were criminal, nationalist and Philosophical ( phantasmal). The Sadducees and the Pharisees really seem to be as religious as they were political. History tells us that in ancient societies political and religious laws were pretty much the same. Moreover, the Sadducees and the Pharisees did seem to have a snowflake more inte expect in that of political power than what was religiously correct. This we know was absolutely not pleasant to our God. messiah Christ is the same yesterday and today and forever (Hebrew 138). Regardless to the ways and or the thoughts of the Sadducees, Pharisees, Essenes and the Zealots one thing that remains the same and will never change is the fact that our God does not change his mind or act indifferent towards his children regardless of the mishaps that we may allow ourselves to experience. Let both person be subject to the governing governance.For there is no authority except from God, and those that exist have been instituted by God (Romans 13, 1). This verse pretty much says it all when referring to the political convictions discussed by Josephus, God is in control of all situations regardless to whether it is written in the Old or New Testament. According to Josephus, the Zealots were described as political and grouped as nationalists. However, it seemed that their religious beliefs were indivisible from their pol itical convictions. Moreover, this is not an indication that all of the sects of the second temple were more political than religious, the truth of the matter is that there was not much division between the two. The Essenes, Sadducees and the Pharisees stand out to more people than the rest of the sects because it is said that they were supposedly better cognise to people than the rest of the sects, and some people seem to think that the Pharisees were forefathers of the Rabbis. The Sadducees were different in their own way, they were not the Jewish people that simply did not believe in resurrection, nor did they believe that heaven exists.Strangely, the Sadducees were of the group that only accepted the Torah, as authoritative, this strange group of individuals were cognize to not be very popular with the rest of the Jewish population. For the Sadducees say that there is no resurrection, nor angel, nor spirit, but the Pharisees acknowledge them all (Acts 238). During or approxim ately the time of 2nd century B.C there existed a monastic Jewish sect that was referred to as the Essenes. They were known to reside somewhere not far from the Dead ocean. They were pretty much isolated from the entire Jewish community. Notably, the Essenes seemed to have had closer relationships towards each other than any other sects, and were said to be Jewish by birth. The Essenes neglected matrimony but choose out of other families children to be of their family and transformed them according to their ad hominem likings, and had a huge amount of respect and obedience for their elders. If at any time they complained against their elders or authorities they would be expelled from their community, more strangely than that if an elder was even touched by a younger person they were casted as being dirty.There is an overwhelming amount of information that openly describes how the Messianic expectation of the assorted sects, differs from the Messianic role that Jesus presented. Exa mples would be as follows The Essenes was known as a Jewish religious sect and was in fact not mentioned in the Bible, but was indeed mentioned on the Dead Sea Scrolls. This particular group adapted to their life according to the law of the Jews, and they opposed Temple priesthood. The Pharisees were different because they were more of a prominent sect of Jewish people in the time of Christ. They were in disagreement with Jesus and his teachings. But the Pharisees went out and plotted how they might kill Jesus (Mathew 1214). The Pharisees had absolutely no deal for Jesus and felt that the world would be a better place without him obviously.The Sadducees were additionally, another renowned Jewish religious sect. Their beliefs differed in another way because they only accepted more hideous things like the laws and rejections of the oral examination traditions which included immortality of the soul denial of body resurrection and existence of the spirit world. In addition, they suppo rted families of Jewish patriots of the basic and second centuries B.C. whom were totally active in the liberation of Judea from the Syrian rule. Lastly, we will discuss the difference in the Zealots concerning the Messianic expectations. The Zealots will take a total twist here from the above mentioned sects. The reason being is because according to the Bible Simon was a Zealot Matthew, Thomas, James, son of Alphaeus, Simon who was called the Zealot (Luke 615).The Zealots preferred armed lawlessness against Rome, in doing so they thought that God would deliver Israel with the sword. Faithfully, acknowledging the Spirit of Jesus, he Jesus is lead into the wilderness for the sole intention of being tempted by the dumbfound. He was with the wild animals, and angels attended him (Mark 113). This place of wilderness was not fit for human life, water was accessible but it was an unpopulated region. When tempted, no one should say, God is tempting me, for God cannot be tempted by the devil, nor does he tempt anyone (James 113), but instead, Jesus is lead, into a situation by the devil that could possibly tempt him. Jesus teaches us to pray that we are not lead into temptations, but yet he is lead into temptations while on earth so this is what the devil set out to do, which was take Jesus through the test of temptations.ReferencesKraybill, Donald B. The Upside Down Kingdom revise Ed. Scottsdale, Pennsylvania Herald Press, 1990. 275pg. May 20, 2006 Second Temple SectsThe Complete Works Of Flavious JosephusThe Pharisees and other sects edited with a preface by Jacob Neusne, Retrieved from http//Judaism.about.com/gi/dynamicof Josephus/.HTM on January 7, 2013