Constitution Laws Essay

People Alexander Hamilton- saved convention in Maryland from failure by engineering the adoption of his report; called upon congress to summon a convention in Philadelphia next year not to deal with commerce; His speech on his plan= 1 delegate convinced; Joined John Jay & Madison in writing The Federalist George Washington- elected chairman by demand; said, â€Å"We have probably had too good an opinion of human nature in forming our Confederation† Ben Franklin- added the urbanity of an elder statesman though he was inclined to be indiscreetly talkative in his decline years; the convention assigned chaperones to Franklin to make sure he held his tongue James Madison- made contributions so notable = â€Å"The father of the constitution† ; wrote federalist #1 and refuted that it is impossible to extend republican form of government over large territory Thomas Jefferson, John Adams and Thomas Paine- absent in convention because they were in Europe Sam Adams and John Hancock- were absent because not elected by Mass. Patrick Henry- not at convention because he was chosen by Virginia but declined to serve; professed to fee in fearsome doc. the death warrant of liberty Dey of Algiers- drove delegates to their work to their work; was a founding father Daniel Shays- frightened the conservative minded delegates; the specter of the recent outburst in Mass was alarming & now another founding father Lord Sheffield- British mercantilists spurred constitution framers to their task; Also a founding father Events Annapolis Convention – nine states appointed delegates but only five appointed – fix issue on commerce by Alexander Hamilton Congress calls another Convention- reluctant but called then called to revise the Articles of Confederation; most Revolutionary leaders of 1776 absent Philadelphia Convention May 25-September 17,1787- only 42 of original 55 members remained to sign Constitution (3 refused & returned to resist ratification) Large State Plan- pushed as the framework of the constitution; its essence was that representation in both houses of a bicameral congress should be based on population (large states have advantage) Small State Plan- included VA & NJ; provided equal representation in a unicameral congress by states, regardless of size & population under the AOC Great Compromise- hammered out & agreed upon; large states represented by population in HOR; each state no matter how big or small had 2 senators End of 1807- slave trade turned off but only Georgia allowed Elections held to for members in states to of the ratifying convention- feds or antis were elected on a basis of their pledge for/against the Constitution; Penn first state to accept constitution; Mass provided acid test- if failed the constitution would be bogged down Boston Ratifying Convention- the absence of the bill of rights feared anti- federalist but federalists assured them that the 1st congress would add such a safeguard by amendment Constitution adopted June 21, 1788- 9 states expect VA,NY,NC & Ohio ratified the constitution Virginia ratified Constitution- Virginia ratified Constitution—provided fierce anti-federalist opposition; George Washington, James Madison, and John Marshall (federalists) lent influential support; could not continue as an independent state because the new Union was going to be formed anyway New York Ratified the Constitution- realized it cannot be an independent state & prosper away from the union; approved 32 proposed amendments; issued a call for another convention to modify the Constitution Convention met in North Carolina—adjourned without taking a vote Rhode Island rejected the Constitution—did not summon a ratifying convention; rejected by popular referendum Documents The Federalist- John Jay, Madison, and Hamilton write series of articles for New York news; designed as propaganda but remained most penetrating commentary ever written in Constitution Laws Constitution – provided for a strong, independent executive in presidency (president= military chief, have wide powers of appointment to domestic offices, & have veto power over leg.); plenty of compromises ( electing president by indirect by electoral college); would become the supreme law of the land in the states ratifying; adopted on June 21, 1788; reconcild principles of liberty & order 3/5s Compromise- the consituttion questioned if slaves counted as a person in direct taxes; decided slaves counted as 3/5 of a person Articles of Confederation- delegates decided to rid of the old confederation, despite explicit instruction from Congress to revise ; these spirits were determined to overthrow the government in the US by peaceful means Ideas Strengthen Republic (republicanism) – delegates hoped to crystallize idealism into a stable political structure; wanted a firm, strong, & respected government; determined to preserve the union, forestall anarchy, and ensure security of life and property against dangerous uprisings; sought to curb the unrestrained democracy rampant in the states Conservatism- safeguards= erected against mob- rule excesses while republican gains of Revolution= conserved Rid of AOC- determined to overthrow the government of US by peaceful means (see events) Manhood suffrage democracy- convention was unanimous in believing in this; government by democratic babblers (feared & fought) Presidency (president) – a president should be a military chief and have wide of power of appointment to domestic offices;& have veto power over legislation Groups State Legislatures – chose leaders whose members had been elected by voters who could qualify as property holders for the convention that revised the AOC Demigods- the caliber of the participants= extradinary high elected GW as chairman 55 delegates at the convention- 95% owned slaves; young but experienced statesmen; nationalists interesting in preserving/ strengthening the young republic; preserved the union, forestall anarchy, & ensure security of life & property Travel-stained delegates- reached Philadelphia and decided to scrap the old AOC House of Representative- represented the larger states by population; every tax bill and revenue must originate in the house; were citizens permitted to choose officials by direct vote Senate – made smaller states have equal representation; each had to senators Members of the constitutional convention- saw eye-to-eye; they demanded money & protection of private property; favored a stronger government with 3 branches Conservative minded delegates – erected safeguards against the excesses of the mob & made strong barriers Anti- Federalists- opposed stronger federal government; were arrayed against the the feds.; wanted to steal back power; leaders: Sam Adams, Patrick Henry, & Richard Henry Lee; believed sovereignty of people resided in the legislative Federalists- favored the new Constitution; had power & influence; support of George Washington and Franklin; wealthier/ more educated and organized then antifederalists; controlled the press; contender every branch, executive, judiciary, & legislative; thought by settling the drifting ship of state on steady course, they could restore economic & political stability Militant minority of conservatives- Engineered the peaceful revolution that overthrow the inadequate constitution= AOC

Zara Company

IntroductionThe United Arab of Emirates is always open to local and international markets, and keeps abreast of the continuous change in the marketing environment. The economy in the UAE is very strong as it ranks in the world market and compete with major countries. People in these days consider more about fashion and they try to follow any new lines of fashion because they care about elegance and everything that can make them beautiful. Zara is a brand that can satisfied people especially in the UAE because it products many of unique clothes, bags and shoes in a good price to be one of famous brand and known in the world. Spanish brand and one of a famous brand in the world which that is specialized in clothing and it founded by Ortega Goanna and Rosalie Mere in 1975. Brief background information about the brandZara is Spanish brand and one of a famous brand in the world which that is specialized in clothing and it founded by Ortega Goanna and Rosalie Mere in 1975. Zara known as one of the big and major selling brands and fashion retailer in the world and it is available in 86 countries in the world like Spanish which has a big number of Zara's shop, Germany, Morocco and the UAE. Zara has around 1763 shops around the world which can make a big seller and profit for Zara. Zara started to be distributed in 1957 for different countries in the world and they opened there shops in the Middle East during 1998 until 2000 in different countries such as the UAE, Kuwait and Egypt. Zara has different lines fashion for different categories like male, female and kids too and they focus on fast and practical fashion which is product in weeks.Consumer productThere several useful product that Zara provides to its customers. However, we chose makeup for women. We as female like to wear makeup always and we want Zara to produce those product because of the quality of their products. Like foundation is important one and lipsticks and mascara those are the main. These product will serve women specific the young girl because they like beauty cosmetics. The strength is the quality that Zara use with manufacturing its product so customer won't suffer from it although the weakness is the competitors like H&M they offer makeup for their customer with high quality and lower prices. B- Marketing Opportunities We have some idea, it will help Zara shop to improve and be better they can attract the customers through price cut and build more Zara shop in many different places it will be easy to visit this shop and buy more products, I think when Zara shop do the offers that will help them to find many customers. Product development is the creation of products with new or different characteristics that offer new or additional benefits to the customer, the process consists of the following stages coming up with a product idea, researching the idea, designing and planning.  Primary Research We evaluated the survey of people opinions about Zara. A total of twenty response, seventy five percent (75) were female. And twenty- five (25) percent were male. Most people were between two and thirteenth, and few of them were between fourteenth and twenty. We analyze the response in orders of question, and it turned out a huge amount of people prefer to visit Zara more than the other shop because they have excellent products. Not also they own one but even they think it reliable. From the study, most people who responded agrees to buy a product from Zara greater than the other products. According to the survey a small percentage of people are willing to buy this moment. On the other hand, slight amount of people is not interested in purchasing more products because it is very expensive and some people they don't have the Zara shop in your country. Or it depends on some people taste and that's why they don't see Zara shop as a first choice. However, Zara company improve their products and service quality to coming up with a product.Marketing opportunities:The marketing opportunity is â€Å"A potentially favorable condition in which a business can capitalize on a changing trend or an increasing demand for a product by a demographic group â€Å"(Investors words, N.D).We think marketing opportunity linked to its productivity development. When it is at a high level, Zara's profit will continue growth. The companies compete with each other, and they almost have the same competitive opportunities. The development, diversification, and innovation help the Zara and other companies to protect the opportunities of competitive.Human capital as well as technology information allow Zara to respond to the demand for its customer better than other companies (Lee.J, 2015). The clothes, perfume and chose industry need to understand the marketing opportunity to be in a good position in the market. There are many things that help Zara company to have a good marketing opportunity such as technological innovation and diversification. Innovation:The strategy of developing ideas that create value which is modern and suitable for people. When Zara's company create creative and innovative ideas in its product and services, it attracts its customer to come to the shop and by more. We are now in the era of innovation, so all people look forward exotic and creative things. Diversification:Diversification is an administrative method that gathers many investments in one portfolio.Zara Design team are producing 18.000 different model of clothes per year, that's about 70 every working day in a continuous process (7 innovation, 2013). Existing market segment and new market segment:We think new market segment attract people to come to the shop and buy because in these time people like the trend things. The existing market segment will not be developed and suitable for everybody.Segmentation and Targeting:â€Å"The identification of individuals or organization with a similar characteristic that has significant implications for the determination of marketing strategy)†Fahy & Jobber, N.D).Marketing segmentation helps Zara Company to support profit and economic growth, improve customer retention, and more effective targeting of communication. The clothing is changing every day which means the targeted consumer would need to be following the current fashion trends.We can divide consumer segmentation to behavioral, psychographic and profile. Behavioral:The objective of Zara Company is to increase customer equity and customer satisfaction, so the company tries to do research that improves products and services and pay attention to occasions. For example in AlEad they introducing a new collection. Geographic:Zara Company opens many branches in our country to facilitate access to it. And also open the branches in the places that are suitable for people regarding weather and safety. Demographic:Zara opens its branches in the area of population concentration such as malls, to be easy for the customer to buy. If Zara opens its branches in the place that's far from the population density, this will cause problems such as loss. Customer profile:The age range of Zara's customer is various, and it includes children, teens and adults. The more age group buy from Zara are between 18-40 years. They have mid-range income which makes them able to purchase. Also, they are interested in fashion trends.(Lee, J.2015).Application of the marketing mix:All markets applies marketing mix to promote their brand or product. The 4Ps make up a typical marketing mix; product, price, place, promotion. Zara provides various products for their customers. Also the main strength and power of Zara Company is that it's able to react quickly to the latest highly fashion, season needs and customer needs whether products or services. The following are the products line in Zara product mix;Clothes for men, women and kidsPerfumesShoes for men, women and kids6.1 Product We want to develop a new product that Zara Company doesn't considered about that is Makeup moreover Zara customers most of them are women they are loyal. As we see here the UAE community like Dubai, Abu Dhabi and Sharjah are developed and civilized, and they're in line with the latest trends in fashion specially the females, they like modern, show, painting and to wear makeup every day. Zara Company did researches and studies about launching makeup for women soon with high quality, professional and qualified workers, new features such us multi-tasking (foundation cream, lipsticks, mascara and eye shadow†¦) with suitable prices so clients could save money. The company is willing to spend lots of money on attractive advertisements for this new products. Cosmetics products serve women to look more shine and beautiful. As well as it will help them with suitable prices that we put. The products will have the brand logo and label, so that it distinguished from other makeup brands. However, the packaging it will be freak, clear and attractive also with low cost so the makeup won't be expensive. 6.2 Proposed price:Zara sits the price range depends on some factors such as countries, economy and number of costs, so every country has a different price of Zara's brand. Also, Germany has different prices from the UAE, so they have a high price for the products more than the UAE or other countries in the Middle East who have Zara Brand because the economy is different and the cost too. In addition, Zara tries to give people a good quality of clothes at affordable prices so that can bring a lot of profit for Zara. The pricing in Zara in the UAE is around 115AED – 500AED. Moreover, cosmetics like lipstick is 29 AED, blusher 20 AED, foundation 80 AED, eyeshadow plate 55 AED and mascara 32 AED. Value: Zara gives people one of the unique and fashionable clothes in the world with good price that all people can buy. Zara uses pull system in their stores and produce a small quantity of each style because of big numbers of styles that they produce each month. Zara uses a good manufacturing method to avoid any threat that they face such as some disruptions because the weather and factory problems which can effect on the production. In addition, it is an important for any company to build their values to make their brand one of the famous brand in the world, so Zara makes this value by the trust with their customers and give them a good quality of clothes. The value in Zara is around 13 billion in a year and more than 3 million customers around the world. Cost:The high cost requires a lot of money and profit to make a sustainable profitability. The advertising and store promotion cost 3.5% from their revenue, the company does not cost alt of money on their advertising but they said that the company invested around 450$ million on commercials and logistics area. In addition, the sales index's increased to 6%. Competitor: There are a lot of competitors of Zara such as H&M and Mango because they are two big companies that can make some challenge to Zara. There are some similarity and difference between these three companies such as Zara is product fast fashion for different categories like male, female and kids and H&M products for the same categories too but for practical and fashionable designs but Mango is special for only male and female without kids. The distribution in the world, H&M has more distributed in the world more than Zara and Mango so that can effect on the number of the profit too because H&M has a big profit in a year more than these two. The competitors also provide the similar techniques of promotion but Zara have to create creative and innovative promotion .For example in occasion it provide new collection with a good prices. 6.3 Proposed place:There are a lot of methods that Zara uses to be more distributed like having a lot of retail outlets in different countries.Also, Spain has a big number of Zara's shops in the world, so this is a kind of exclusive distribution. In UAE we have many stores of Zara which are located in Abu Dhabi, Dubai, AlAin and Sharjah. The survey results show that Zara company should open new brunches like in Fujairah and Ajman. We prefer to open Zara in each city in UAE because to make it easy to access to it.We also think that Zara has to open new section which is Makeup. Makeup attracts women to come and buy. Because of the quality and suitable prices that will support people to buy.If Zara makes offers this will cause more distribution and this will help Zara to be more effective. 6.4 Proposed promotion: The brand should focus on promotion to be more famous in the world and because a lot of people these days use the internet and websites to do shopping and see the new products so the brand should focus on website, some application like Facebook and Instagram help Zara to have a lot of customers from different countries. Nowadays, people use social media all the time, Zara has to join to social media to attract people by commercial advertising in Snapchat, Instagram, Facebook and YouTube. Moreover, release posters on the streets. Finally, they can put an advertisement in the cinema and television. In Dubai shopping festival, Zara takes the advantage of the opportunity and make offers that are the local people and foreigners happy with it. Conclusion Our report maintains data that we collected about Zara brand and how it began, who is the founder of, where is it location. Zara known as brand that has high quality of products and services that is it provides and manufacture. Zara organization is successful and the best brand between its competitors' and has huge number of clients. Also the Zara company continues to develop itself always in order to not lose the customers. The prices are reachable and suitable for all people. We included primary research a questionnaire survey to get the evaluation of Zara from people. References group, i. w. (n.d.). Market opportunity. Retrieved from investors world: http://www.investorwords.com/19306/market_opportunity.html#ixzz5CF7EiPeqinnovation, 7. (2013, November 13). Process Innovation – Zara. Retrieved from 7 innovation: https://7innovation.net/2013/11/13/process-innovation-zara/Lee, J. Y. (2015, May 12). Final zara marketing strategy . Retrieved from slide share: https://www.slideshare.net/JiYoungLee26/final-zara-marketing-strategyRuddick, G. (2014, October 20). How Zara became the world's biggest fashion retailer. Retrieved April 17, 2018, from https://www.telegraph.co.uk/finance/newsbysector/retailandconsumer/11172562/How-Inditex-became-the-worlds-biggest-fashion-retailer.html Appendices: questionnaire 1. -clothes-shoes-perfumes 2. Do you think Zara shop prices suit everybody?-Yes-NO-Not sure3. Do you prefer or suggest to open new branch in your city?-Yes-No-Not sure4. Are you loyal customer to Zara store (e.g. have a customer card)?-yes-No-Not sure5. Are you satisfied with products and services that offered by Zara?-Yes-No-Not sure 6. What do you think of the quality of Zara products? -Excellent-Good-Poor-Very bad7. How often do you visit Zara? -weekly-monthly-once in a Yearly8. Does Zara's promotions attract you to come and buy?-yes-No-Somehow 9. What is special about Zara?-quality -prices-It offers all type of product (Perfumes, Bags, Dress and choses).10. Does Zara Company improve their products and services quality?-yes-No-Not sure

Challenging Obstacle

Ray Pyle November 18, 2012 Essay #5 College Entry Essay 9:40-Sect. 46; 11:10-Sect. 69 Most Challenging Obstacle: The Death of My Father Most people would say that high school and resisting peer pressure would be the most difficult task that they have ever faced. Well the most challenging obstacle that I had to overcome was the death of my father. My life was turned upside down when it all happened. It greatly impacted me on a physical and mental level. Luckily this challenge taught me to cherish life. It even brought me closer to God and to understand that he has a plan for all of us.It pushed me to become more determined and motivated in any activity I partake in. Our family is much closer now then we were before. His death opened my eyes and my mind to accept the idea that you must live life to the fullest. Not only did it teach me to live life but it showed me how to be confident, strong, respectable to everyone and everything, and how to appreciate the little things in life. This would definitely be the hardest obstacle that I ever had to face in my life. Ever since that faithful day my views on life have changed dramatically. Now I have become more an optimistic individual.Yes, I am more optimistic because now I see the true beauty of the world that I always overlooked. When I see pictures of nature it releases a feeling of sanctity or even solace. I don’t take life for granted anymore, now I strongly believe that every life is precious even the pesky bugs. His leaving revealed that instead of rushing life I should stop every once in a while and take a gander at nature. Like a moment to soak it all in and embrace the true beauty that so much people fail to see. Now I live in the moment instead of worrying what the future brings.This ordeal has brought me a lot more near to God. In my prayers I learned that God needed him and that my father had fulfilled his purpose. I know it sound cliche but it is the truth and no one can tell me differently. Inste ad of resorting to drug I turned to God and he helped me through the pain. In a way God has taken the role of a fatherly figure and I am grateful. I go to church more often and I feel more alive and refreshed. This trial has shown me the love that God has to offer and how he will take care of you when your love ones are gone.God has become an important factor in my life after my dad died. My determination is at the highest point it could be. I have this motivation to strive to become the best I can. I do these things to make my father proud and to honor his legacy. To be honest, if my father was alive today I wouldn’t have fathom the idea of taking Advanced Placement courses. I would have relied on my dad to do everything for me including finding and paying for my college. Now I can proudly say that with this newfound determination I can succeed on my own.For once in my life I am actually studying and pushing myself to the limit on how much I can learn and retain. I was able to turn such a negative situation into a positive by using it to fuel my dreams. When all was finished this traumatic event created a feeling of togetherness. Our family became tighter and closer together. Now we set up family nights where it would either be Mexican night meaning we make Mexican dishes or game night where we battle it out on the Wii. On certain Saturday’s we all would go out to any restaurant mostly Chili’s and sit-down and talk about how our week was.In a sense we come together and evaluate our week and sometimes we even reminisce about him. It is better to remember the good times than to remember what happened that cold December night. His death brought our family together and taught individual to enjoy the times we have left on Earth because you never know when it is your time. The experience I gained was how to be confident in everything I do. I learned how to be strong in times of great distress. I now have the utmost respect for every living thin g. Also, his death allowed me to see how important life is and how we must make the most of it.You always live like it is you last day and always be willing to aid those in need. My father passing away gave me lesson that I hope to pass onto my children. Seeing my father go would have to be the hardest thing that I ever had to overcome. Thanks to God I am standing here stronger than ever. Instead of using this as an excuse I am using this as fuel to empower me. This situation has impacted me physical and mental but I won’t ever let it hold me down. In my heart I know that my father will never accept less so I will aim for the highest peak and ride it out to the end.

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E-Logistics and International supply Chain Management - Essay Example Furthermore, industries are driving towards landscape that is defined as flat one by Thomas Friedman. Thomas Friedman declared that era of multinational corporations or the era of globalization 1.0 especially in high tech industries is on the verge of passing away. Similarly, there is a major shift in the aero-strategy and the systems with which the aircrafts are conceived, planned, produced, and supported have changed considerably. The new era defined as globalization 2.0 is the era of horizontal specialization with tight integrations of specialized original equipment manufacturer (OEM) (AIAC, 2009). With this the new era of globalization in the aerospace industry, 320-hectare Seletar Aerospace Park of Singapore has managed to attract the considerable investment from the aerospace manufacturers across the world as reported in the Financial times recently published article (Grant, 2014). Among leading investors include leading aerospace industry giant Rolls Royce and the supply chain perspective for Rolls Royce in Singapore’s aerospace hub forms the central idea of this paper. This paper is based on the assessment of factors that drove Rolls Royce towards Singapore and its potential challenges in place; while concluding with, action to overcome challenges. The aerospace industry, including the defense and commercial industry, accounted for $695 billion in the year 2012 with four percent increases from 2011. The annual operating profits $59.8 billion and 8.6% annual profit margin (PwC, 2013a). According to another project in reference from past trend, the future is projected as follows: According to Capgemini (2011) the demand drivers of the industry is the reviving economies while, at the same time, growth in demand from the middle-east, China and India have been offsetting the slowed demand from developed part of the world. The major factor driving demand includes the rising low cost carrier pattern trends specifically in the developing countries.

Interview project Article Example | Topics and Well Written Essays - 1500 words

Interview project - Article Example e from bullying at schools to the interactions between the staff and students in ways that would benefit the school and the environment for education in the school. The interview also covered aspects like involving the parents in assessing the needs of their children and helping out the teachers in mentoring them better. The main purpose of the interview was to find out from the leader in education about the project on which she was working while she was in Australia. The idea behind the interview was to implement some of the methods that she worked upon as part of a comprehensive student management policy that she developed as part of her work in Australia. To give an idea about her experience, she was a principal in a primary school that taught classes KG- 7 for over thirty years and hence she has a wide range of expertise and enough experience in the field of education. The person whom I interviewed introduced far ranging changes in her school and helped the school make a name for itself in the field of imparting quality education and treating its children well. The overall objective was to make the students leaders in their chosen fields and equip them with the necessary skills to face the future without fear and with confidence. The stakeholders in the project that she was involved with are the students, teachers, parents and the leadership forum. From the outset, it was made clear to all the stakeholders that the agenda for the project ought to be clearly defined and understood and if any of them had any issues with the agenda, they were to report the same in writing to the leadership team to get them clarified and spelt out exactly what they wanted. The common goals for the project was the express purpose of implementing a comprehensive student management policy that included an anti-bullying plan among other things and the fact that every school must have a code of conduct that makes corporal punishment illegal and hence an offence. Upon reflection of

Organizational Environment Assignment Example | Topics and Well Written Essays - 750 words

Organizational Environment - Assignment Example Therefore, the firm should consider the factors such as the availability of the commodity, which will ensure sustained supply hence the customers, are not disappointed (Jones, 2010). They should also consider their technical ability or their ability to invest in the machinery, which will ensure that there is value addition to the product as well as large-scale productivity. The young agile manager should also go out and ascertain the actual market by quantifying it before making the enormous investment. The manger should also consider conducting intensive research on the possible ways of differentiating the product to attract a wider market through the ever-growing technology and the cultural diversity. Technology available should also be considered as the firm tries to venture into production, as technology will facilitate both mechanization and automation, which will go the large way to enlarge the production of the Kaolas. The natural factors enhancing the survival of the animals have to be considered as they affect production (Ito & Rose, 2004/2005, winter). 1. What additional factors should be considered if Krazy Koalas decides to expand to Ireland, Spain, and possibly the Middle East? Due to geographical differences between the US and Ireland, Spain, and the Middle East, the political, social and economic factors will tend to be different. Therefore the other factors which have to be considered before extending the supply of the Kaolas in the Ireland, Spain and middle east are:- political factors, these are the decisions pertaining to taxation, investments and fiscal policies of the country. If the policies of the mentioned governments are not in favor of imports or policies are designed to discourage the importation from certain countries then it would be costly hence unwise to expand their markets to these countries. Socially, the company should consider cultural diversity between these two countries, in one way or the other there might be cultures, whi ch would not support the consumption of koalas in some form (Jones, 2010). Therefore, the essence of research on the different cultures and the name they give to the product or the form in which they are likely to consume it for the sake of providing a better product to the right group of people. Such studies will facilitate differentiation, which is healthy for increased production. Economically, factors such as the inflation rates and exchange rates must be looked at as they are likely to determine whether it is economical to produce and supply to these countries or not. As at this time, the fall in value for the dollar has made the affordability of the koalas in both Spain and Ireland to increase, as they are quite affordable. 2. What are your specific recommendations for Krazy Koalas? What should the company do, and why? Krazy koala is a company, which has shown prospects of growth due to the ever-increasing demand for the products they offer. The management should therefore be tasked with the responsibility of ensuring that they differentiate the products they are providing to widen the base of their supplies as well as try and block the potential competitors. The management can also look for ways of minimizing the production costs as much as possible which would make way for the expansion of the profits to support the firm in its

Management Essay Example | Topics and Well Written Essays - 2500 words - 14

Management - Essay Example First of all it presents the general introduction of the outsourcing and in-sourcing. The technique of outsourcing directs a corporation/ business/Company that contracts with another corporation to proffer services that could or else be carried out through in-house personnel. A lot of huge corporations at the present time outsource employments like that e-mail services, call center servicesas well as payroll. These professions are griped through detach corporations that concentrate in every service, as well as are frequently positioned out of the country (Outsourcing?, 2009). There are a lot of causes that businesses outsource an assortment of employments; on the other hand the majority famous benefit appears to be the information that it frequently accumulates money. A lot of the businesses that offer outsourcing facility and services are capable to carry out the job at significantly smaller amount charges, because they do not have to offer profits to their employees, as well as have smaller amount fixed cost expenses to be anxious about (Outsourcing?, 2009). Outsourcing is contracting out practice, like that manufacturing or product design, to a 3rd party business. The assessment to outsource is frequently prepared in the significance of small price or producing enhanced utilization of efforts and time expenses, forwarding or saving efforts going to at the competencies of a particular industry, or else to destroy more well-organized utilization of information, labor, land, capital, technology as well as resources. Outsourcing turned out to befraction of the industry lexicon all the way through the period of 1980s. It is fundamentally a supply of labor.1 Organizations have attempted to enlarge their competitive recompenses as the industrial revolution. Though, in the fifties and sixties variation as well as financial systems of scale turned out to be the novel movement, and in

Heroes Essay Example for Free

Heroes Essay Basically, heroes have a vision for society and their principles function as a catalyst that motivates the society. In addition to having ideas, heroes are brave. Unlike other people they have tremendous energy and patience to struggle with the adversity. Most people settle for the status quo because in reality they dont want to put themselves in danger or risk themselves for others. Heroes are brave enough to take risk for people and society and they never try to escape from hardship. In an article Heroism Must Mean More Than Sympathy, Nicholas Thompson (2002) writes, Heroes could earn that title simply for incredible acts of ravery several steps above the call of duty. He states that heroes do more than there is their duty. Most people simply perform their duty and focus on themselves for their own betterment. Heroes are remarkably brave in comparison to people in general. They genuinely make effort to protect right of society and people. For example, Amar Singh Thapa, a General of army in Nepal during British colonization in India and many other countries of Asia proved his bravery. At the time of British colonization in Asia, British army attacked the territory of Nepalese land. General Amar Singh Thapa fought against powerful British troop. In spite of lack of food for few days he continued war. At last British Army could not fight in such a hardship and Amar Singh won war against British. General Thapa protected country from British colony and saved Nepalese sovereignty and land. All Nepalese are proud of his bravery and his bravery is an exemplary in Nepal. For his bravery Nepalese admire to call him national hero of bravery. In other words, heroes act bravely in order to protect society and people by taking undesirable risk in their life. Finally, heroes have special skill and talent. Their skill and talent is enables them change the society in forward direction. Their creation and innovation are noteworthy. A person becomes hero because of his or her potential skill and talent to work for society (Brown, 1990; Psychology Today, 1995). Heroes have extraordinary skill and talent, which attract society and helps the society a great deal. For an example, Bill Gate has special talent and skill in development of computer software. Before Bill Gate developed software, computers were barely in use in public. The application of his software in the operating system in computers brought a big change in todays world. People admire such a skilled and talented person who brought a total change in this world. His outstanding talent and skill in software is praiseworthy. Mostly people emulate other’s work and learn from others. Since heroes posses special skill and talent, they are naturally creative and innovative. New inventions and creative thinking always attract a community if it can help society to move in right direction efficiently. For such promising work, they deserve to be called a hero. Heroes always help society and individuals to change and are a role model in society. Over all heroes have some characteristics in common that influence society and individuals. They live in heart and mind of people because of their extraordinary principles, bravery, skill and talent. References Browne, R. (1990). Heroes and Heroines. Detroit: Gale Research Inc. How to be great? What it takes to be a hero? (1995, November-December). Psychology Today,28, 46. Thompson, N. (2002, January 15). Heroism must mean more than sympathy. The Oregonian. Tollefson, T. (1993, May-June). Is a hero really nothing but a sandwich? Utne Reader.

Influencing Factors of the Company Disclosure Level

Influencing Factors of the Company Disclosure Level Prior evidence and hypotheses Based on the theoretical framework primarily concerning information asymmetry, agency problem, signalling theory and political costs theory, many previous studies have attempted to formulate and test several hypotheses on the influencing factors of the company disclosure level.  This section will review the findings of several prior researches as well as establishing hypotheses for the current study.   (1). One of the most remarkable features of Chinese capital market is assumed to be its unique market structure, which comprises of three major segments: A shares which are only sold to domestic citizens in domestic currency; B shares which are only issued for foreign investors in foreign currency, but traded in domestic exchange markets; and H shares which are traded in SEHK in foreign currency.   Given their different characteristics, such as listing market, listing requirements, accounting standards and reporting environment, their disclosure behaviours and disclosure policies are expected to vary systematically.  Therefore, one of the basic intentions of the current study is to test whether companies, of which shares are belongs to the three different market segments, exhibit different disclosure patterns. At a glance, foreign listing status is a major feature that distinguishes H shares-issuers from the other companies issuing only A or A+B shares. For this feature alone, compliance with Chinese GAAP and IFRS is mandatory for these Chinese firms that issue both A and H-shares. Accordingly, the IFRS-based annual report must be audited by an internationally recognized auditor; while the Chinese GAAP-based annual report may be audited by local accounting firms, and any difference in net incomes between these two sets of accounting information must be reconciled and presented in the financial statement. In that case, companies with A and H shares are subject to additional listing requirements as well as disclosure rules, consequently greater information disclosure can be expected from these companies than the other firms listed only in the domestic market. Apart from regulatory requirement, H-share companies are also under greater market pressure to disclose more information. Assuming the primary objective for Chinese firms listing on international stock exchanges is to obtain capital at the lowest possible cost, they need to compete with the other SEHK-listed firms of which the westernized corporate governance systems are generally believed to be effective in terms of assuring a high quality financial report through proper internal control systems. Hard to deny that, comparing with other SEHK-listed firms, H-share PRC firms are commonly assumed to have significantly greater adverse selection and moral hazard problems due to their lack of prior trading history, the limited transparency of corporate governance and management control system, and foreign investors’ concern about the magnificent state ownership.   Given these disadvantages raised from information asymmetry and the potential economic consequence of increased discount rate, H-share firms should have greater incentives to commit to more intensive information disclosure in order to reduce their agency cost. Previous empirical study by Ferguson, et. al(2002) found that companies with both A and H-share issuing disclose substantially more financial information than purely domestically listed PRC firms as well as other SEHK listed companies. On the other hand, it is generally observed that companies only listed on the domestic exchanges (including companies with only A shares and companies with both A and B shares) tend to adopt a relatively more secret disclosure policy, which exhibit little voluntary disclosure if any information beyond the exchange requirements (Haw et al., 2000).  Ferguson, et. al (2002) offer several explanations: Firstly, the concept of public information disclosure is relatively new to both the investors and corporate managers in PRC where the basic systematic accounting standard was first promulgated since 1992. Given the less developed market-oriented accounting system and the weak disclosure culture, Tang (2000) points out that comparing to other exchange markets with mature accounting systems, accountability to outside investors is less concerned by most Chinese corporate managers; also, the majority individual investors are unfamiliar with the evaluation and use of financial statement disclosures.  Secondly, Ferguson, et. al (2002) argue that because the current capital market is experiencing the transformation from the formerly state-controlled economy to the new market model, there remains some old concerns of investors emphasizing on the state plan. That is, local investors still tend to focus on â€Å"inside† information such as anticipated actions by the controlling government entities rather than relying on public information like financial statement disclosure (DeFond et al., 1999).  Hence, corporations’ incentives and investors’ desire for information disclosure appear to be less strong for companies only listed on domestic market than firms listed on foreign exchanges; consequently, greater extent of information disclosure is expected for companies issuing both A and H shares than firms listed only on domestic market. The resulting hypothesises are as following: H1: Companies with both H shares and A shares tends to disclose more information than companies issuing only A shares; H2: Companies with both H shares and A shares tends to disclose more information than firms issuing both A and B shares. The most important difference between A share and B share is that A-shares can only be owned and traded by Chinese citizens in Chinese currency, while B-shares can only be owned and traded by foreign investors in either Hong Kong currency or US dollars. Accordingly,  the accounting regulations applicable to firms issuing only A shares is Chinese GAAP; while, for companies issuing both A and B shares are required to apply with Chinese GAAP as well as IFRS. The IFRS-based annual report must be audited by an internationally recognized auditor, while the Chinese GAAP-based annual report may be audited by local accounting firms, and the discrepancy between the two sets of audited financial reports needs to be reconciled with the IFRS and displayed in the annual report for domestic investors. Because of the different regulatory requirements, companies with both A-share and B-share issuing are expected to disclose more information than firms with only A shares. Since comparing with smaller CPA firms, which are assumed to be more sensitive to client demands due to the economic consequences associated with the loss of a client, larger and international well-known auditing firms have a greater incentive to maintain independence from clients pressure for limited disclosure because of the economic consequences associated with potential damages to their reputation (Chow and Wong-Boren, 1986). Therefore, larger CPA firms have a greater incentive to require adverse disclosures by the client, consequently increasing the level of information disclosure (Patteon and Zelenka, 1997). In contrast, accounting information audited by domestic auditing firms may be considered noisy because of sloppy information environment and inadequate regulation. (Fox, 1998; Rask, Chu, Gottschang, 1998). Prior to 1996 no auditing standards existed with the exception of a few guidelines from the sponsoring governmental agencies; and until 1998 all domestic auditors were public employees, who tend to act as government agents and bore little responsibility for any improper behaviour due to the lack of litigation against them. Thus, auditors usually were affiliated with their clients and lacked motivation to be independent from them, consequently information disclosure may be subject to management’s selective bias. Despite of the recent institutional changes such as the reformation of the accounting-information system and the introduction of new auditing standards, which aims to impose stricter disciplinary rules, more intensive monitoring and sanctions, the effective implement of regulatory is still doubt by the market (Haw, 2008). Therefore, companies with only A shares are likely to make less information disclosure than companies with both A shares and B shares of which annual reports are influenced by internationally recognised auditing firms. The resulting hypothesises is: H3: Companies with only A shares are likely to make less information disclosure than companies with both A shares and B shares. (Ferguson, Lam and Lee, 2002) 2.4 Disclosure by PRC-listed Firms PRC firms listed on the two domestic exchanges voluntarily disclose little, if any information beyond the exchange requirements (Haw et al., 2000). Explanations include (1) the lack of sophistication with respect to financial reporting on the part of both investors and corporate managers, and (2) investor reliance on â€Å"inside† rather than public information. Public financial statement disclosure is relatively new to the PRC. The first basic accounting standard was promulgated in 1992 and, of the 30 standards proposed in the intervening years, only eight have been adopted. Thus, accountability to outside investors is new to most corporate managers, and most individual investors are unfamiliar with the evaluation and use of financial statement disclosures (Tang, 2000). Institutional investment in the PRC is in a fledgling state. Local investors are also likely to place greater weight on factors such as anticipated actions by the controlling government entities than on financial statement disclosures (DeFond et al., 1999). Thus, demand for, as well as supply of additional disclosures may be limited in the PRC domestic exchanges. The disclosure practices of PRC firms listed on international exchanges, in which they face sophisticated financial statement users with diminished access to inside information, have not been examined. 2.5 Hypotheses: Disclosure by H-Share Firms on the SEHK Theory (Spence, 1973; Grossman, 1981) indicates that voluntary disclosure can be used to alleviate information asymmetry problems, including moral hazard and adverse selection. A rational strategy to avoid deep discounting of share prices is to disclose additional information to investors to signal firm value (Watts and Zimmerman, 1986). Compared to other SEHKlisted firms, H-Share firms are likely to present significantly greater adverse selection and moral hazard problems. In contrast to the westernized corporate governance systems in place in most SEHK-listed firms, many PRC SOEs still operate in a â€Å"vacuum† with respect to corporate governance and management control (World Bank, 1995). For example, audit committees and shareholder litigation are nonexistent and independent; outside directors are not required (DeFond et al., 1999). Thus, in addition to H-Share firms’ lack of prior history, important investor concerns include management quality, the potential for asset stripping or misappropriation, de-capitalization through excessive wage increases, and the role of the government as a major shareholder (Chen and Firth, 1999). Therefore, ceteris paribus, H-Share firms face significantly greater incentives to voluntarily disclose additional information. Proprietary costs, however, also affect disclosure (Verrecchia, 1983). The benefits of voluntary disclosure must be weighed against the costs of providing information that may invite or assist competition or regulation. Compared to other SEHK-listed firms, H-Share firms also face significantly lower proprietary costs. Most operate in industries deemed by the PRC government to be of strategic importance and are hence shielded from international competition (Lin et al., 1998). Thus, additional disclosure by H-Share firms is also likely to be less costly. This potential for greater incentives and lower disclosure cost leads to our first hypothesis: Hypothesis 1a: Voluntary disclosure by H-Share firms will be greater than that by other SEHK-listed firms. Further, as the primary objective for PRC firms listing on international stock exchanges is to raise capital at the lowest possible cost, we expect that H-Share firms’ incentives will mainly affect disclosure of additional strategic and financial information. Such incentives will have little impact on the disclosure of additional non-financial, social accountability information. Political costs are borne primarily in firms’ local operating environments and are driven by local norms. H-Share firms operate solely in the PRC and political costs within this environment are virtually non-existent. Thus, we expect that differences in disclosure will only be observed for financial and strategic rather than social accountability information: (Sami and Zhou, 2004) In the emerging A-share and B-share markets, however, the value relevance of accounting information has been questioned. Accounting information based on domestic standards may be considered noisy because of sloppy accounting, inadequate regulation, and crony capitalism (Fox, 1998; Rask, Chu, Gottschang, 1998). Besides, accompanying the rapid development of securities markets are some inevitable problems such as lagging legislation issues and multiple regulatory authorities (Liu Zhang, 1996). However, the institutional changes in emerging markets, including the reform of the accounting-information system, could increase market liquidity, reduce transaction cost, and improve pricing efficiency (Feldman Kumar, 1995). In this study, we directly investigate the relative value relevance of accounting information in the two segments to provide further evidence on the value-relevance issue in the emerging market. Our basic intention is to test whether the two market segments differently value the major accounting information disclosed by the same company. Under these regulations, listed companies prepare their financial statements based on the Chinese GAAP, as well as the IAS if they also issue B-shares. They should have their annual reports audited by authorized CPAs and submit copies to government agencies, such as state-owned-asset management agencies, tax authorities, securities regulatory agencies, and banks. They are also required to have copies available for investors. In addition, listed companies are required to publish their annual reports in at least one of the authorized securities’ publications before April 30th the following year.10 For companies with both A-shares and B-shares, the audited annual reports for B-share investors are published in Hong Kong on the same day as those for A-share investors in China. The reconciliation information on the two sets of accounting statements is released to only A share investors, but not to B-share investors. When there is a discrepancy between the two sets of audited financial reports, companies issuing both A shares and B-shares need to reconcile their accounting statements with the IAS for domestic investors. Because the IAS is considered to be of higher quality than local GAAP, and international auditors such as Big Five (Big Four) firms are thought to provide higher quality audits than their Chinese counterparts (Chui Kwok, 1998; DeFond et al., 2000; Lam Jing, 2000), the accounting information in the B-share market should be more relevant to the pricing process, compared with its counterpart in the A-share market. (Sami and Zhou, 2008) To shed light on the economic consequences of the implementation of new auditing standards, we investigate the Chinese emerging market where a set of auditing standards was introduced in a situation where, previously, no auditing standards existed with the exception of a few guidelines from the sponsoring governmental agencies. In addition, in the information environment of an emerging market such as China, where the accounting disclosure was criticized for its low quality and quantity, the economic consequences of increased accounting disclosures due to the implementation of a set of auditing standards should be significant. Moreover, auditors played the role of government agents and bore little responsibility for any improper behavior (Xiang, 1998). Because it was common practice to have a company audited by an auditing firm affiliated with the same level of government, auditors bent the rules under pressure from local government officials and company managers to pursue their own interests (Xiang, 1998; Graham, 1996). Additionally, there was no litigation against auditors (Graham, 1996; DeFond et al., 2000; Gul et al., 2003). Thus, auditors usually were affiliated with their clients and lacked motivation to be independent from them. Therefore, Zhou (2007) concludes that the implementation of new auditing standards helps reduce information asymmetry in an emerging market. (Peng, Tondkar, Smith and Harless, 2008) Chinese capital market development and market segmentation A-shares can only be owned and traded by Chinese citizens, while B-shares can only be owned and traded by foreign investors. The accounting regulations applicable to a Chinese listed firm depend on the type of security issued, A- or B-shares or both. Firms that issue A-shares are required to comply with Chinese GAAP, while firms that issue B-shares are required to comply with IFRS. Firms that issue both A- and B-shares are required to issue two sets of annual reports, one based on Chinese GAAP and the other based on IFRS. The IFRS-based annual report must be audited by an internationally recognized auditor, but not necessarily a Big 4 firm, while the Chinese GAAP-based annual report may be audited by local accounting firms. Reports must be released to the public simultaneously and any difference in net incomes between Chinese GAAP and IFRS must be reconciled and presented in the financial statement footnotes. Fig. 1 and Table 1 depict the Chinese capital market segmentation and the evolution of accounting regulations for Chinese listed A-share firms as of December 31, 2005. Compliance with Chinese GAAP and IFRS is mandatory for Chinese firms that issue both A and B-shares. However, Tay and Parker (1990) remark that â€Å"even where compliance with standards is legally required, companies may not comply if it is perceived that the consequences of non-compliance are not serious† (p. 75). Street and Gray (2001) and Xiao (1999) find evidence that Chinese listed firms compliance with accounting regulations is high. (Sami and Zhou, 2008) We mention the stricter disciplinary rules, monitoring, and sanctions imposed by the Chinese Institute of Certified Public Accountants (CICPA) and the Chinese Securities Regulatory Commission (CSRC) to effectively enforce the new auditing standards. The discussant points out that less effective corporate governance systems (characterized by dominant state and legal-entity ownership) and relatively low litigation risk in Chinas markets (compared to those in the West) could provide opportunities for managers of listed Chinese firms to act in the best interests of the government and its representative organizations rather than report high-quality accounting information or seek quality auditing of their financial reports (Ball, Kothari, Robin, 2000). Thus, the discussant is concerned whether auditing standards could be effectively implemented. While we agree that the Chinese markets are emerging markets, where accounting disclosure tends to be low in quality and quantity, as we mention in our introduction, (Haw, 2008) Corporate governance systems are less effective in Chinas markets than those in the West. In the government-controlled economy of China, managers of listed state-owned enterprises (SOEs) are frequently appointed by the government, who is the controlling shareholder. Recent studies show that such ownership structures adversely affect the information environment of these firms, which results in a high level of information asymmetry and a low level of informativeness of accounting earnings (Fan and Wong, 2002; Haw, Hu, Hwang, Wu, 2004). The managers of listed Chinese firms, where state and legal-entity (mostly SOEs) ownership dominate, are strongly motivated to act in the best interests of the government and its representative organizations, and have less incentive to report high-quality accounting information or seek quality auditing for their financial reports (Ball, Kathari, Robin, 2000). Until 1998, all domestic auditors were public employees, and there was little incentive for high-quality audits, while litigation for audit failure was infrequent.2 In such an environment, it is doubtful whether auditing standards could be effectively implemented. (2) The following set of hypotheses is concerned with the determinants of the extent of company disclosure. By reviewing the results of prior theoretical and empirical researches as well as considering the special feathers of the Chinese market, and data availability, the current study selects 10 relevant independent variables to be included in our model, which were further organized into three (not strictly mutually exclusive) categories, following the structure by Lang and Lundholm (1993),: Structure-related variables, Performance-related variables, Market-related variables and Other Monitoring factors. Structure-related variables The structural variables generally refer to firm characteristics that are widely known and likely to remain relatively stable over time. Size, leverage, state ownership, and board composition are included in this category. Size Apparently, among other possible influencing factors firm size has been the most commonly suggested variable in the disclosure literature, assumed to be positively associated with the level of company disclosure.  Given the existence of information asymmetry in the capital markets and the agency problem raised from the separation between ownership and control, agency theory suggest that information disclosure can be used as a mean to reduce agency costs (Chow and Wong-Boren, 1987). According to Jensen and Meckling (1976) and Leftwich, Watts and Zimmerman (1981), larger firms with more reliance on external funds potentially are more subject to complicated conflicts among their wider range of stakeholders, consequently increasing agency costs. Also, larger firms are assumed as more sensitive to political costs (Watts and Zimmerman, 1986).  Besides, it is noted by Lang and Lundholm (1993) and McKinnon and Dalimunthe (1993) that in order to enhance firm value, large firms tend to suffer from greater pressures from analysts to disclose more information than smaller firms; as reluctance to disclosure may be interpretated  by investors as unfavourable news. In that sense, larger companies have greater needs to engage in more intensive information disclosure in respect to their higher agency costs and greater disclosure demand. On the other hand, comparing to smaller companies, Singhvi and Desai (1971) argue that due to the generally better-established internal reporting systems of larger firms, the marginal cost for additional information disclosure is lower for larger companies than smaller ones.   Furthermore, larger firms are assumed to have less exposure to competitive disadvantage than smaller companies when disclosing detailed company information (Firth, 1979). Therefore, compared to small firms large firms should have additional incentives for information disclosures.  This argument has been confirmed as the influence of size on disclosure has been successfully tested by studies in various countries: the US (Singhvi and Desai, 1971 and Buzby, 1975), the UK (Firth, 1979), Canada (Kahl and Belkaoui, 1981), Mexico (Chow and Wong-Boren, 1987), Nigeria (Wallace, 1988), Sweden (Cooke, 1989), Austria (Wagenhofer, 1990), Japan (Cooke, 1991), Spain (Garcia and Monterrey, 1992, and Inchausti, 1997),  New Zealand (Hossain et al., 1995), Czech (Patton and Zalenka, 1997), and Greece (Leventis and Weetman, 2004). To summarize, based on all the rationales discussed by previous studies and their supporting evidences, the first hypotheses can be formulated as:   H1: firms with larger size disclose information to a greater extent than do those with smaller size. (Patteon and Zelenka, 1997) Several theoretical propositions from the voluntary disclosure literature support the expectation of greater financial report disclosure by larger firms: (1) lower incremental cost of producing information for larger firms (Lang and Lundholm, 1993); (2) transactions cost hypothesis (King, et a/,,1990), which suggests that incentives for private infonnation acquisition are greater for larger firms; (3) legal costs hypothesis (Skinner, 1994), which notes that damages in securities litigation are greater for larger firms; and (4) reluctance of small firms to inform competitors (Raffottmier, 1995). Although we will not be able to determine which of the above explanations is the actual cause, we expect a positive relationship between firm size and extent of disclosure. Generally, firms with more employees are more complex and create the possibility of substantial infonnation asymmetry between the firm and market panicipants. Thus, firms with a greater number of employees might be expected to have more extensive disclosures in their annual reports. (Malone, Fries and Jones, 1988) Singhvi and Desai (1971) provided several reasons why the extent of financial disclosure is different for firms of different sizes. Singhvi and Desai offered three justifications for their reasoning. First, the cost of accumulating certain infonnation is greater for small firms than for large firms. This difference is attributable to the more extensive internal reporting systems already in place in larger firms. Second, larger firms have a greater need for disclosure because their securities are typically distributed via a more diverse network of exchanges. Last, management of a smaller corporation is likely to believe more strongly than the management of a larger corporation that the full disclosure of infonnation could endanger its competitive position. Foster (1986, 111) suggested three possible proxies for firm size: total assets, net sales, and capitalized value of the firm. Among these, perhaps the one least subject to market fluctuations in the oil and gas industry is total assets. Sales and capitalized value of the firm are subject to relatively extreme fluctuations due to the volatility of oil and gas prices. Total assets, although not completely unaffected by this volatility, is less affected because of the broad capital asset base that already exists in each firm. (Meek, Roberts and Gray, 1995) -As noted by Foster [1986, p. 44], the variable most consistently reported as significant in studies examining differences across firms in their disclosure policy is firm size. Generally, large firms disclose more information than small ones. Unfortunately, it is unclear what size proxies. Larger firms may have lower information production costs, or they may have lower costs of competitive disadvantage associated with their disclosures. Larger firms are also likely to be more complex and have a wider ownership base than smaller firms. Agency theory suggests that large firms have higher agency costs [Jensen and Meckling 1976; Leftwich, Watts and Zimmerman 1981]. Finally, larger firms are more sensitive to political costs [Watts and Zimmerman 1986]. All of these reasons indicate that large firms should have additional incentives for voluntary disclosures, compared to small firms. Size is positively associated with voluntary disclosure levels in all of the country studies noted above. (Raffournier and Geneva, 1995) There is a general agreement that a positive relationship between the size of a company and its extent of disclosure is to be expected. Several reasons have been advanced in support of this influence (Singhvi and Desai, 1971; Firth, 1979). First, disclosing detailed information is relatively less costly for large firms because they are assumed to produce this information already for internal purpose. Secondly, because their annual report is the main source of information for their competitors, smaller firms may be reluctant to make a fuller disclosure of their activities which might place them at a competitive disadvantage. It can also be assumed that large firms which, according to Watts and Zimmerman (1978), are more sensitive to political costs, will disclose more in order to allay public criticism or government intervention in their affairs. The influence of size is well documented. All empirical studies on the content of annual reports found a positive relationship between the size of a company and its extent of disclosure. Salamon and Dhaliwal (1980) noted a similar association for segmental information and Cowen et al. (1987) for social responsibility disclosure. (Inchausti, 1997) It is hypothesized that the larger the firm, the more need for external funds. Therefore there will be more potential conflicts among owners, creditors and managers, and information disclosures may be used to decrease agency costs and to reduce information asymmetries between the company and the providers of funds, and potential providers of funds. Larger firms are also subject to more political costs, and disclosure may be used to reduce such costs. On the other hand proprietary costs are smaller the larger the firm, so there are less incentives to withhold information. The independent variables initially considered as measures of size are total assets and sales. However in order to avoid the problems caused by heterocedasticity natural logarithms of these variables (LASSETS and LSALES) were calculated.' The influence of size on disclosure has been successfully tested by studtes in various countries: the US (Cerf, 1961; Singhvi and Desai, 1971; Buzby, 1975; Salamon and Dhaliwal, 1980), the UK (Firth, 1979), Canada (Kahl and Belkaoui, 1981), Mexico (Chow and Wong-Boren, 1987), Nigeria (Wallace, 1988), Sweden (Cooke, 1989), Austria (Wagenhofer, 1990), and Spain (Garcfa and Monterrey, 1993; Wallace et al. 1994). (Ferguson, Lam and Lee, 2002) Research indicates that voluntary financial statement disclosure is influenced by other factors. Larger firms face higher agency costs (Leftwich et al., 1981), higher political costs (Jensen and Meckling, 1976), greater information demand from financial analysts (Lang and Lundholm, 1993), and lower information production costs (Firth, 1979; Leftwich et al., 1981). Consistent with these arguments, a positive relationship between firm size and voluntary disclosure has been found in studies of US (Firth, 1979), Swedish (Cooke, 1989), New Zealand (Hossain et al., 1995) and Japanese firms (Cooke, 1991), as well as for firms listed on multiple exchanges (Meek et al., 1995). (Hossain, perera and Rahman, 1995) A number of disclosure studies (e.g. Cooke, 1991, 1989) find that firm size is an important factor in explaining variability in the extent of corporate voluntary disclosure. In the agency theory literature. Chow and Wong-Boren (1987, p. 539) argue that potential benefits of voluntary disclosure are likely to increase with agency costs. Moreover, Jensen and Meckling (1976) contend that agency costs increase with the proportion of outside capital. The proportion of outside capital tends to be higher for the larger firms (Leftwich, Watts and Zimmerman, 1981). Thus, agency theory predicts a positive association between firm size and the extent of corporate voluntary disclosure. It is also argued, in the literature, that fiirm size is a comprehensive variable which can proxy for several corporate characteristics, such as competitive advantage and information production costs (see Buzby, 1975; Firth, 1979; Le

Inclusivity in Schools Study

Inclusivity in Schools Study This study focuses on my placement school to find out how inclusive it is regarding the special educational needs (SEN) students. The study puts in scope how lessons are delivered in the school and how the school meets the needs of the special educational needs students. To find answers to the enquiries, a specific case study research design was selected to provide an understanding of the numerous perspectives of the topic, involving multiple interviews with the staff of the selected school. Four members of school staff were selected for interview including The Special Needs and Disabilities Coordinator (SENDCO), one teacher and two teaching assistants. The interview questions have been based on the framework of the ten areas of inclusive education as presented at the report of National Council for Special Education (NCSE, 2010). Two students were selected in the study with similar special educational needs. One child had difficulties with spoken language and retaining information a nd the second one presented symptoms associated with dyslexia. The profile of these 2 students was mainly synthesized using information from the Child Provision Map found in the resources of the school and from my personal observations and experiences as their teacher. Diagnosis of Dyslexia Dyslexia is considered as one of the most common Special Learning Difficulties (SpLD) affecting roughly the 10% of the population, with 4% to be considered as severely disabled. Dyslexia is mainly transferred through hereditary mechanisms. A child that is considered dyslexic, might write letters in words or words in sentences, in wrong order. Also, they might be confused when they are forming sentences as they might find difficulties in spelling the words correctly. The reversal of the letters in words is considered as one of the key indications of a child with dyslexia. Although, literacy issues would be considered as one of the most common and visible indications of dyslexia, there are multiple other issues that cannot be detected easily. Some of the issues include, how mind is processing the receiving information, how they are stored, organised and recalled when necessary. In addition, dyslexic children have difficulties with time perception, processing information quickly and nav igation, as they get confused with physical (left, right) and compass directions (north, south, west, east) (British Dyslexia Association, 2016). NHS provides a similar definition for Dyslexia stating that it is a very frequent type of learning difficulty affecting skills linked to reading, writing and spelling of words (NHS, 2015). The symptoms of dyslexia vary widely amongst every case. More specifically, a person with Dyslexia might have issues with his phonological awareness, ability to memorise and process words quickly. (NHS, 2015). Thus, on the one hand, we have the medical definition provided by the NHS and on the other hand, we have a more broaden approach provided by the British Dyslexia Association (BDA), adding interesting parameters to the symptoms of Dyslexia. As it is clearly understood, one of the main issues of dyslexic people is the fact that they tend to have difficulties with processing texts whether its referring to reading or writing. However, as mentioned by BDA, the spectrum of symptoms is not limited here. It can be wider and more complicated. However, relevant literature states that it is very complicated to distinguish the symptoms of Dyslexia between poor readers and readers diagnosed as Dyslexic. The fact that both are facing the same literacy issues, leads to the conclusion that the literacy support is going to have a positive impact not only for the one group but also for the other group (Elliott Gibbs, 2009). There is evidence supporting the argument of Elliott Gibbs, proposing that D yslexia should be considered as a continuum ranging from mild to severe symptoms and it is not possible to categorise people into Dyslexic and not Dyslexic (Rose, 2009). This leads to the conclusion that interventions will have a positive impact not only for those considered as Dyslexic but also for those who are generally facing issues with literacy. Context of Research -National Context Nowadays, Dyslexia is a recognised learning difficult and is specifically mentioned in the Equality Act (HMSO, 2010). Under this Act, anyone that is characterised with such disadvantages, would be unlawful to be treated unfavourably. In addition, they should be offered adjustments and assistance whenever is needed so that they will not be disadvantaged comparing to non-disabled people (HMSO, 2010; GEO, 2010). Dyslexia is also mentioned in the SEND Code of Practice as a part of specific learning difficulties (SpLD) which influences multiple elements of knowledge (DfES, 2015). Based on the Code of Practice, schools are required to ensure that SEN students are included in the school activities along with the non-SEN students (DfES, 2015). In addition, the schools are obliged to help SEN students reach their targets and remove any obstacles that can hinder their learning via special education provision (DfES, 2015). It is evident in the Code of Practice, the willingness to place SEN children and parents at the centre of decisions. As it is being argued, local authorities are required to consider the views, wishes and feelings of the former. In addition, children and parents should always be informed and included in the decision-making process (DfES, 2015). -Schools Inclusive Policy Schools SEN policy is consistent to the SEND Code of Practice targets, ensuring that SEN students will be able to step from being dependent to be able to function independently; recognising the variety of special needs in the school and the necessity to meet their needs daily and developing the curriculum to ensure that all students are receiving enhanced and equal learning opportunities. In addition, it is the schools policy to recognise the achievements of the students which will improve their confidence and self-esteem, to encourage students be responsible for their learning and behaviour and introduce positivity amongst students. Thus, students will be focused on developing their strengths rather than their weaknesses. Finally, efforts to limit the gap between the SEN and the non-SEN students and maintain contact with parents, has always been a strict policy line (Appendix 2). OFSTED inspected the researchers placement school in 2014 (OFSTED, 2014). The report is showing that the proportion of SEN students receiving support in the school exceeds the national average. The report is showing that most of the SEN students are individuals with speech, language and communication difficulties. Even though the pastoral care for the students is outstanding, issues arise regarding the strategies followed by staff to support students make progress. Therefore, OFSTED suggests that more focus should be given in the school-based data so that suitable adjustments can accelerate their progress (OFSTED, 2014).

Rutherfords Gold Foil Experiment :: essays research papers

Rutherford's Gold Foil Experiment Rutherford started his scientific career with much success in local schools leading to a scholarship to Nelson College. After achieving more academic honors at Nelson College, Rutherford moved on to Cambridge University's Cavendish laboratory. There he was lead by his mentor J.J. Thomson convinced him to study radiation. By 1889 Rutherford was ready to earn a living and sought a job. With Thomson's recommendation McGill University in Montreal accepted him as a professor of chemistry. Upon performing many experiments and finding new discoveries at McGill university, Rutherford was rewarded the nobel prize for chemistry. In 1907 he succeded Arthur Schuster at the University of Manchester. He began persuing alpha particles in 1908. With the help of Geiger he found the number of alpha particles emitted per second by a gram of radium. He was also able to confirm that alpha particles cause a faint but discrete flash when striking luminescent zinc sulfide screen. These great accomplishments are all overshadowed by Rutherford's famous Gold Foil experiment which revolutionized the atomic model. This experiment was Rutherford's most notable achievement. It not only disproved Thomson's atomic model but also paved the way for such discoveries as the atomic bomb and nuclear power. The atomic model he concluded after the findings of his Gold Foil experiment have yet to be disproven. The following paragraphs will explain the significance of the Gold Foil Experiment as well as how the experiment contradicted Thomson's atomis model. Rutherford began his experiment with the philosophy of trying "any dam fool experiment" on the chance it might work.1 With this in mind he set out to disprove the current atomic model. In 1909 he and his partner, Geiger, decided Ernest Marsden, a student of the University of Manchester, was ready for a real research project.2 This experiment's apparatus consisted of Polonium in a lead box emitting alpha particles towards a gold foil. The foil was surrounded by a luminescent zinc sulfide screen to detect where the alpha particles went after contacting the gold atoms. Because of Thomson's atomic model this experiment did not seem worthwhile for it predicted all the alpha particles would go straight through the foil. Despite however unlikely it may have seemed for the alpha particles to bounce off the gold atoms, they did. Leaving Rutherford to say, "It was almost as incredible as if you fired a fifteen-inch shell at a piece of tissue paper and it came back and hit you." Soon he came up with a new atomic model based on the results of this experiment. Nevertheless his findings and the new atomic model was mainly ignored by the scientific community at the

Eddie Carbone in A View From the Bridge by Arthur Miller Essay

Eddie Carbone in A View From the Bridge by Arthur Miller The play â€Å"A view from the bridge† is set in Red hook area of New York, the play was written by a man called Arthur Miller he wrote this particular play in 1950 at the age of 35. His parents were immigrants in the United States of America, they had lived a wealthy life this all went wrong along with the American economy. Arthur Miller worked as a warehouse man, and in order to save his fees he went to Michigan University in 1934, to study economics and history. He did a course in playwriting and this became his ambition, he graduated from Michigan University in 1938. Eddie Carbone is the main character in the play, at the start of the play he is a very popular hardworking man then towards the end of the play he becomes a very angry distressed and jealous, and eventually loses his life by getting stabbed by his own knife. Eddie is mainly responsible for his own downfall because he didn’t want Catherine (his niece) to get married to her lover, Rodolfo. Rodolfo and Marco (his brother) are staying with the Carbones as illegal immigrants. Eddie becomes angry because he believes that Rodolfo is taking Catherine away from him this leads him to betray his family by reporting them to the immigration bureau. I think that â€Å"A view from the bridge† is a tragedy because of eddies extreme downfall, he dies because of one mistake. Throughout the play Eddie is jealous of Catherine because she is not his little girl anymore she is turning into a woman. Eddie is an Italian longshore man working on the New York docks. When eddies wife’s cousins, Marco and Rodolfo seek refuge, as i... ...to prevent. I think Eddie is mainly responsible for his own downfall but Catherine could have played some part in causing it because of her getting together with Rodolfo. Eddie never liked Rodolfo from when he first met him he always thought he was weird. Rodolfo also may be responsible for eddies downfall because he never asked eddies permission to get together with her. Marco is Beatrice’s cousin and after Marco and Rodolfo have been in jail they get bailed out and Marco goes after Eddie. Eddie is alone at this stage Marco hits Eddie lunges at Marco with a knife that is meant to kill him. Beatrice tells Eddie to stop but Eddie ignores her like he does throughout the whole play. Then as the knife is in eddies hand it is grabbed by Marco turned and drove into eddies body, within two minutes Eddie carbone is dead.

Transitions: Primary Education and Young People

* Identify the transitions experienced by most children and young people. Transitions are the moves children and young people make from home to nursery, from stage to stage (and through the Curriculum for Excellence levels), from primary to secondary, between schools, and from secondary to further education and beyond. Transitions and changes are part of everyone’s life. When these transitions work well they help children and young people to develop confidence and acquire skills to manage future change in their lives.The vast majority of children and young people look forward to moving on, in learning and in life, and these moves almost always turn out to be positive experiences. However, transitions can also be challenging and support from parents and staff at school can help the transitions go more smoothly. All children and young people benefit from support from parents and staff as they make these important transitions. Transition into pre-school or nursery Starting nurser y is an exciting step, and listening and talking to children about this change in their lives will help to prepare them for a good start.Parents may also have questions and concerns at this time and should not be afraid to ask questions of the nursery staff. Parents have an important role to help and support staffs in getting to know their children by letting them know about their child’s interests and any health or personal issues which may affect the child’s learning. Transition from pre-school to primary school Primary teachers work closely with nursery staff and parents to ensure that information about each child’s learning and achievements is passed on.This will help ensure that their learning and development continues without interruption. Staff will also share other information which will help the teacher to support each child’s learning – for example relevant health issues, friendship groups and preferred ways of working. Transition from st age to stage in primary school Generally there are no formal transition meetings for parents or pupils at this stage (although there can be, depending on the school and/or the needs f the individual child), but pupils often get a chance to meet their new teacher for the next session. Transition from primary to secondary school The primary school will share relevant personal information, profiles of progress and achievements across the whole curriculum with the secondary school that the child is attending to ensure that young people’s learning continues with minimum interruption. This high level of planning for transition between primary and secondary school ensures that most young people will make a smooth transfer.As children get older they don’t always share information quite as readily as they did when they were younger. Teachers understand this and there will always be someone available in the secondary school to talk to about this important stage in a young person ’s life. Parents can speak to the school if they are unsure who best to approach. Transition – Puberty Puberty is the stage in life when a child's body develops into an adult's body. The changes take place gradually, usually between the ages of 10 and 16.During this time children change emotionally as well as physically. During puberty young people tend to focus more on friends and relationships outside the family. Relationships with parents and siblings can become strained. As a parent you may feel during this time that you're no longer relevant to your child's life. This is almost certainly not the case. Sometimes your child may appear to be rejecting and ignoring you. Despite this, you remain their primary role model and a central focus of their life. Transitions – preparing to leave schoolMany of them will stay at school to study for further qualifications, others may choose a blend of school and college learning or work placement; some will plan to move on to university, college or a training programme or to get a job. Regardless of what each young person’s post – 16 learning choice is, it will be important for teachers to work with them and parents and others to make sure they find the option which will be best for them. This can involve working with other learning providers and support agencies, and taking part in programmes delivered in partnership with other agencies, e. . youth work, often out of school. * Describe with examples how transitions may affect children and young people's behaviour and development. Most transitions have short-term or long-term effect on children’s development and behaviour. Long term effects: †¢ Self harming †¢ Withdrawal †¢ Avoiding social contact †¢ Lack of concentration †¢ Not learning/developing †¢ Low self confidence and self esteem †¢ Strained relationships. For example, bereavement will upset the child and make him aggressive with other chi ldren.Short term effects: †¢ Outbursts of anger †¢ Crying and tearfulness †¢ Clinginess/need for affection †¢ Withdrawal †¢ Unreasonable behaviour †¢ Tantrums in younger children †¢ Regression in behaviour †¢ Difficulty sleeping †¢ Loss of appetite †¢ Loss of motivation †¢ Lack of concentration. . For example, when the child starts to wet himself or start using babyish language after speaking clearly – Communication and intellectual development if children start to avoid social contact, they don’t care about school work, and lack of concentration. Social, emotional, and behaviour if children’s confidence and self-esteem are affected, if they show unwanted behaviour for attention and if they can’t make friends. * Identify the transitions that some children may experience. The diverse range of transitions faced by children and young people includes: †¢ Starting or moving school †¢ Bereavement: All looked after children and young people experience loss of some kind; for some this includes the death of someone close to them. They need sensitive and timely care and support to manage the impact of bereavement throughout their childhood and into adulthood.Reactions identified as common among bereaved children and young people include: †¢ sleep disturbances, insomnia, nightmares †¢ eating disorders, loss of appetite †¢ toilet problems: they may regress to soiling or wetting †¢ new physical disorders, such as asthma and eczema †¢ anxiety, separation anxiety, mood swings, withdrawal, aggressive behaviours, school phobia †¢ poor concentration †¢ possible guilt problems: thinking they are responsible for the loss †¢ loss of memory, earning difficulties †¢ hyperactivity, acting out, taking risks. Parents splitting up †¢ Illness (their own or a parent’s or sibling’s) †¢ Changing friendship groups †¢ Entry to, or leaving, a pupil referral unit: †¢ Moving through child health services into adult services †¢ Coming out as gay or lesbian †¢ Leaving home. Young people and children will need help and support from peers and adults to successfully make the transition to the next stage in their life. The nature and timing and giver of the support will vary depending on the individual’s needs and circumstances.