How Federalism Has Changed Since the Ratificationt of the Constitution Essay

Federalism has evolved over the course of American history. At different points in time, the balance and boundaries between the national and state government have changed substantially. In the twentieth century, the role of the national government expanded dramatically, and it continues to expand in the twenty-first century. Dual Federalism (1789–1945) Dual federalism describes the nature of federalism for the first 150 years of the American republic, roughly 1789 through World War II. The Constitution outlined provisions for two types of government in the United States, national and state. For the most part, the national government dealt with national defense, foreign policy, and fostering commerce, whereas the states dealt with local matters, economic regulation, and criminal law. This type of federalism is also calledlayer-cake federalism because, like a layer cake, the states’ and the national governments each had their own distinct areas of responsibility, and the different levels rarely overlapped. The Civil War and the Fourteenth Amendment (1861–1868) Part of the disputes that led to the Civil War (1861–1865) concerned federalism. Many Southerners felt that state governments alone had the right to make important decisions, such as whether slavery should be legal. Advocates ofstates’ rights believed that the individual state governments had power over the federal government because the states had ratified the Constitution to create the federal government in the first place. Most Southern states eventually seceded from the Union because they felt that secession was the only way to protect their rights. But Abraham Lincoln and many Northerners held that the Union could not be dissolved. The Union victory solidified the federal government’s power over the states and ended the debate over states’ rights. The Fourteenth Amendment, ratified a few years after the Civil War in 1868, includes three key clauses, which limit state power and protect the basic rights of citizens: 1.The privileges and immunities claus e declares that no state can deny any citizen the privileges and immunities of American citizenship. 2.The due process clause limits states’ abilities to deprive citizens of their legal rights. 3.The equal protection clause declares that all people get the equal protection of the laws Industrialization and Globalization (1865–1945) The nature of government and politics in the United States changed dramatically in the late nineteenth and early twentieth centuries. The national government assumed a larger role as a result of two major events: 1.Industrialization: The economy became a national, industrial economy, and the federal government was much better equipped than the states to deal with this change. For much of the nineteenth century, the government pursued a hands-off, laissez-faire economic policy, but it began to take a stronger regulatory role in the early twentieth century. 2.Globalization: Because of its vast economy and its extensive trading networks, the United States emerged as a global economic power. The federal government assumed a greater economic role as American businesses and states began trading abroad heavily. Although these events played out over many decades, they reached their high points during the presidency of Franklin Roosevelt (1933–1945). The Great Depression, brought about by the crash of the stock market in 1929, was one of the most severe economic downturns in American history. Many businesses failed, roughly one-third of the population was out of work, and poverty was widespread. In response, Roosevelt implemented the New Deal, a series of programs and policies that attempted to revive the economy and prevent further depression. The New Deal included increased regulation of banking and commerce and programs to alleviate poverty, including the formation of the Works Progress Administration and a social security plan. In order to implement these programs, the national government had to grow dramatically, which consequently took power away from the states. Cooperative Federalism (1945–1969) Federalism over much of the last century has more closely resembled a marble cake rather than a layer cake as federal authority and state authority have become intertwined. The national government has become integrated with the state and local governments, making it difficult to tell where one type of government begins and the other types end. State and local governments administer many federal programs, for example, and states depend heavily on federal funds to support their own programs. This type of federalism is calledcooperative federalism, or marble-cake federalism. New Federalism (1969–present) Since the 1970s, political leaders and scholars of the New Federalism school have argued that the national government has grown too powerful and that power should be given back to the states. Although the national government remains extremely important, state governments have regained some power. Richard Nixon began supporting New Federalism during his presidency (1969–1974), and every president since Nixon has continued to support the return of some powers to state and local governments. Although political leaders disagree on the details, most support the general principle of giving power to the states. New Federalism has taken concrete form in a variety of policies. New Federalists have argued for specific limits on federal power, as well as devolution, a policy of giving states power and responsibility for some programs. For example, the 1996 welfare reforms gave states the ability to spend federal dollars as they saw fit. Supporters claim that local and state governments c an be more effective because they understand the circumstances of the issue in their state. They argue that a one-size-fits-all program imposed by Washington cannot function as effectively. Advantages and Disadvantages of New Federalism New Federalism appeals to many people because of its emphasis on local and state governments. Many Americans feel that the national government has become too intrusive and unaccountable. These people champion state and local government as closer to the people and thus more accountable. However, Americans often want a single seat of power for some tasks. Competing local and state governments can cause more problems than they solve, especially during emergencies. For example, the terrible hurricanes of 2005 led residents of Louisiana, Mississippi, and Alabama to demand a better, more unified national response. The Supreme Court and New Federalism The Supreme Court has played a New Federalist role by siding with state governments in a number of cases. Perhaps the most well-known of these cases is United States v. Lopez (1995), in which the Court ruled that Congress had overstepped its authority in creating gun-free school zones. More controversially, in 2000, the Court struck down parts of the Violence Against Women Act (1994) for much the same reason in United States v. Morrison. In other cases, the court has ruled that state governments cannot be sued for violating rights established by federal law. Overall, the Supreme Court in the 1990s reduced the power of the federal government in important ways, particularly in relation to the commerce clause.

Kate Chopin and her influence on women’s rights Essay

â€Å"I would give the essential, I would give my money, I would give my life for my child; but I wouldn’t give myself† (Chopin). The rights that women enjoy today were not always as equal to that of males. The women’s rights movement transitioned America’s views of them from the way they were pre-nineteenth century to now. Novelist Kate Chopin’s literary works was a crux that aided in the strength of the movement. Women faced many hardships, and Kate Chopin, a literary genius, contributed to a lot to the movement. To begin, in the nineteenth century people married at a very young age and women did not work in that time. They were denied employment outside of seamstresses and mid-wives; therefore they couldn’t always realistically support themselves. Women had to get married so that someone could support them. Women were also not their own person; they were the property of their husbands and it was expected for them to get married and have babies. Women were not allowed the freedoms men enjoyed such as that of the law, the church or the government. Married women could not make legal contracts, divorce her husband or win the right to custody of their children. The History Education sector of the university of Maryland states: â€Å"The role of women in the nineteenth century was viewed as ‘’subordinate to males’’ and was therefore subject to the laws and regulations imposed upon them by men.’’ (Hoffberger 2) Moreover, for centuries there has always been a struggle for women to find equality and respect from men. Kate Chopin, a great writer of nineteenth century, had written novels that assisted in the upheaval of the previously stated rights of women, or lack of rights. Kate Chopin’s literary works often include male and female gender roles that are sometimes challenged by the female protagonists in the stories. Her literary works include themes about liberation and conformity in society. In Kate Chopin’s fictional short stories, â€Å"†The Story of an Hour,† and â€Å"Desiree’s Baby†Ã¢â‚¬  both show examples of the lack of freedom in the role of women in society. Kate Chopin’s viewpoints in that time period helped her influenced how other women perceived women’s rights; she was a woman far ahead of her time. At the same time, Kate Chopin was an author who was underappreciated by those in her generation. Much of this was due to the fact that she was a contemporary  author, who primarily wrote about women’s sexuality and their roles in the world. She had strong, independent women as role models in her youth so it is not surprising that these same attributes would blossom, not only in her personal life, but in her character’s lives as well in â€Å"The Story of an Hour† and â€Å"Desiree’s Baby.† While these two works do share some similarities there are also vast differences and a few parallels from Chopin’s own life. Katherine O’Flaherty, later Kate Chopin, was born in St. Louis, Missouri on February 8, 1851. She was born to stable and publicly known parents, Eliza and Thomas O’Flaherty. Eliza O’Flaherty was of French-Creole descent, while her father was a native of Ireland. Unfortunately, when Chopin was only five years old , her father was killed in a train accident. As a result, Kate Chopin lived her preteen years in a female-centered household. She lived with her mother, grandmother, and great-grandmother, all of whom were widows. Her great-grandmother encouraged artistic growth by teaching her piano and storytelling. Chopin got married when she was twenty year olds and had six children till her husband passed away. She was 39 years old when she began to write fiction, her earlier life being consumed with education, marriage and children. Without the backing of the feminist movement, which had barely begun in certain areas of the country, the sexual and scandalous events in her second and final novel â€Å"The Awakening† were cause for the majority of readers to ban it from the shelves of great literature. It was not until the mid-1900’s that the book was promoted in a new light to a more accepting audience. In addition, Peggy Skaggs, the author of Kate Chopin a critical Bibliography, states that â€Å"Chopin’s development as a writer reflect in microcosm the larger movement in American literature from romanticism and local color to realism and naturalism’’ ( Skaggs 10). Furthermore, Chopin’s works have reflected to American literature because of her focu s on love within race and ethnic aspect. In many of Chopin’s stories she has exceeded simple regionalism and portrayed women who seek spiritual and sexual freedom against the more restrictive southern society of nineteenth century. Kate Chopin has emerged as one of the greatest as well as most admired American short story novelists, poet, and essayists. Critic Cynthia Griffin Wolf exclaims: â€Å"The vision in all of Chopin’s best fiction is consummately interior, and it draws for strength upon her willingness to confront the bleak fact of life’s tenuous stabiles’’ (Griffin 6). One of the  greatest sample is ‘’ Desiree’s baby’’ which is ‘’perhaps one of the world’s best short stories’’ (Griffin 1) Assuredly, the actual settings of â€Å"The Story of an Hour† and â€Å"Desiree’s Baby† are the first instance where the two stories differ. In â€Å"The Story of an Hour†, the entire piece takes place in Mrs. Mallard’s home or the scenery outside the house. In fact, the outside scenery plays an important role to the story, paralleling the new spring with Mrs. Mallard’s new found freedom. Whereas the inside of the house does not play as major of a role, not even revealing what room Mrs. Mallard was in when she was notified of her husband’s passing. In â€Å"Desiree’s Baby†, the main factors of the setting include the Louisiana Bayou, the gates of Valmonde mansion, and L’Abri, a vastly larger group of settings than the prior. As in â€Å"The Story of an Hour†, one setting is described more clearly and most of the story takes place in L’Abri. The homestead is described as making Madame Valmonde shudder at the first site of it and it being â€Å"a sad looking place, Big solemn oaks, branches shadowed it like a pall† (Chopin, 243). The description of L’Abri foreshadowed events to come and symbolized the relationship of Armand and Desiree. Even though the two stories do not share a setting you can see the similarities that there is some obscure background with one major setting paralleling the main character in some way. This, in part, could be due to Chopin wanting to have a writing style of her own. Also the two main characters, Mrs. Mallard and Desiree, benefited from concentrating on the one main setting, largely because this setting was a reason of conflict in the character’s lives. In the same way that the settings shared likenesses and differences, the plot and theme of the two stories also do. The plots of â€Å"The Story of an Hour† and â€Å"Desiree’s Baby† obviously have to be different for the most part. In â€Å"The Story of an Hour†, the plot is a woman who finds out her husband is dead and after an initial shock she feels free to finally live her life. Thus when she has finally come to grips with all of the events and looking forward to her new life her husband comes in and she dies of shock attributed to a pre-existing heart condition (Chopin, 77-79). In â€Å"Desiree’s Baby†, the plot involves a woman named Desiree. As a child she was abandoned, and taken in by the Valmondes, but as a woman fell in love with Armand, a wealthy plantation owner. They get married and have a baby together, and after a short lived bliss come to find that the baby has  African American heritage. Armand turns against Desiree, assuming she is the one with African blood in her. As the story goes on Desiree kills herself and the baby only for Armand to find out he is the one who actually has African heritage (Chopin, 1-5). These two plots at first glance do not seem to share anythin g in common, however, there is one similarity gleaming through; the women’s relationships with their husbands. Both women do love their husbands, but the relationships are not on an equal level. In each case the women are looked upon as possessions. Mrs. Mallard’s thoughts were â€Å"There would be no powerful will bending her.† She openly felt controlled, while Desiree did not seem to care about the controlling attitude of Armand, which is shown in the line â€Å"When he frowned she trembled, but loved him† (Chopin, 2). While it is evident that the plots are for the most part different, one woman relishing the loss of a husband, and the other so fearing abandonment from hers that she kills herself, the themes are quite similar. Following this further, the themes of the two stories are also shared with many other works by Chopin, women in search of themselves (Korb, 1). Mrs. Mallard from â€Å"The Story of an Hour† can see her life finally beginning after the death of her husband, as illustrated by the line â€Å"Free! Body and soul free!† (Chopin, 79). She was looking forward to a life by herself, getting to know herself as an individual. Desiree, on the other hand, was searching for an identity, or herself, from the beginning when Monsieur Valmonde found her at the gate. While the Valmondes did take her in she did not feel like she had an actual identity until Armand gave her his name and she became his wife. After it became evident that the baby had African blood and the identity she had as Armand’s wife was taken away, she could not handle the idea of finding a new identity. Another similarity shared by Mrs. Mallard and Desiree is their death, in both instances provoked by their husbands. The similarities and differences are important because while people might be experiencing the same thing in real life, their attitudes towards it may not be the same along with the outcomes, which could have been a goal of the author’s. As stated earlier, many of Chopin’s works concentrate on women trying to find themselves and in these two cases after the ending of their relationships with their husbands. Whe n reading the biography of Chopin, there is a striking similarity with these two stories in particular. Kate O’Flaherty met and wed a man named Oscar  Chopin around 1869. She lived a happy life with him and had six children and as stated when Kate was only thirty-six year old, her husband died of swamp fever. While she loved her husband dearly, it is believed that she only first begun writing after her husband’s death (Kirszner & Mandell, 77). In a way this resembles the way that Mrs. Mallard only thought her life was beginning after her husband’s death. On the other hand, she could have been portraying her sense of abandonment by her husband in Desiree’s character in â€Å"Desiree’s Baby.† Another reason Chopin writes her characters only release from their troubles as death is because of the time period she lived in. Divorce was often unheard of or taboo. It is easy to see that one of the only main differences is the way that each of the women traveled the path to self-discovery and their outcomes. This in a large part could be from Chopin’s own marriage and life. However, all of her woman characters relate to her own life which helped shape America into a place where freedom and equality for women is possible. Although the women that she created were different, their challenges and accomplishments inspired different aspects of the feminist movement. Chopin’s literary works became highly popular in the late twentieth century and remain popular today. Thus Chopin did not quite spark the flame of the women’s rights movement, but it was tinder that fueled it into what it became. Her literary works will outlive her as a testament of the strength of women and what they can accomplish. Her contributions will survive to inspire women for generations.

William Carey Essay Example | Topics and Well Written Essays - 1000 words

William Carey - Essay Example Indeed, as this essay hopes to establish, while William Carey's success emanated from his linguistic talents and his faith, it was, more significantly, the outcome of his rebellion against the Anglican faith and prevalent missionary model. The son of weavers, Carey's family could hardly afford to provide him with an education which extended beyond literacy and a rudimentary knowledge of history, geography, mathematics and science (George, 1991). His education certainly did not extend to either the classics or languages and, as a matter of fact, it was discontinued when, at the age of 14, he was apprenticed to a shoemaker. Nevertheless, his natural intellectual curiosity, compounded with his gift for languages, incited him to self-educate himself in both, successfully teaching himself Latin, Greek, Hebrew, Dutch, Italian and French (George, 1991). It was during his period of self-education and learning that Carey became increasingly discontented and disappointed with the Anglican Church. It was at this point, as George (1991) explains, that Carey increasingly found himself turning towards dissent against the Church of England and, eventually, the combined influence of his readings and an acquaintance, John Warr, motivated him to leave the church and join the Dissenters. His leaving of the Church of England and embrace of Dissent constitutes an important turning-point in Carey's life. As Parker (1914) explains, he did not leave the Church of England and the Anglicanism because he lacked faith but because his faith was not satisfied by that which the Church offered. Carey believed that the Anglican Church had, to a degree, lost its spiritual direction, had become too immersed in the material world and, as a direct result, was not fulfilling its duties towards God. That duty was the spreading of Christ's message to all parts of the world. It was with this in mind that not only did Carey become a Dissenter but joined with other Dissenters in the formation of a small Congregational Church (Parker, 1914). Although not even 18 at that time Carey had found his vocation and his life's work. From the Congregational Church, Carey joined the recently formed Particular Baptists and was baptized into the faith by Ryland, effectively declaring himself a committed Baptist (Mangalwadi, Magalwadi and Winter, 1999). In the Baptist faith, Carey found the spirituality which he had been searching for and which he had felt was lacking in the Church of England. This, however, did not mean that his period of rebellion had ended. It would not be an exaggeration to argue that it was during this period that his rebellion attained full expression and led him down a missionary's path. The spark which ignited Carey's most profound rebellion, a rebellion which was to inform and shape his life's work, was a Calvinist pamphlet which effectively stated that all men were not expected to, or responsible for, believing in the Gospels (Mangalwadi, Magalwadi and Winter, 1999). Carey wrote his disputation in The Gospel Worthy of All Acceptation and, in a Church meeting, preached the responsibility of all Christians to spread the Gospels. Indeed, when ordered by J.R. Ryland not to presume his responsibility to preach God's word since "when God pleases to convert the heathen, he will do it without your aid or mine," Carey

Take home quize Coursework Example | Topics and Well Written Essays - 1000 words

Take home quize - Coursework Example The authors Jones and Barnett (2009) description, the authors strongly suggest the importance of the theory to the health educators that makes the theory become very interesting. Moreover, the authors give practical example to support the theory. The authors stated that a health educator needs to identify the intention of a person regarding a particular behavior. In order to successful determine the intentions of a person; it is important to comprehend the following factors as a health educator. Firstly, understand the attitude of the individual towards the behavior. Secondly, the subject must understand the subjective norms and lastly identify how the person perceived the behavioral control. These factors make the theory be of interest as they suggest critical parts in the stages of a change model. b) Contemplation stage: this is a point where a person starts to consider a behavior change someday. For example a smoker and an alcohol drinker who considers quitting the practice of stopping to drink alcohol or smoking someday but still not very ready for it then. The article states that health educators have a responsibility to educate people purposefully to promote, maintain, and improve individual and family and the community health. In a case where the conflict of issues come up, the health educator must consider all the issues in question. Health educators should then give priority to the issues that uphold and promotes the healthy and quality of life through the principles of self-determination and freedom of choice. In section two of this article, it states that as a health educator it is important to encourage actions and social policies. The activities should support and facilitate the best balance as so long as the decisions pose no threats to the health of others. As a health educator, I would take into actions policies that will be of benefit to the community. For example, if in case an immunization is affecting the people, then I would

Cultural bias in the assessment of english language learner students Essay

Cultural bias in the assessment of english language learner students - Essay Example English language countries have many rich cultural traditions and features that must be reflected in the assessment of English language learner students and other parts of the learning process. It is also pay attention to the students of different cultures who study English as the second foreign language and their possibilities to understand English through its culture expressed in the language and to compare their native cultures with the English one. It helps to make the learning interesting that improves the results of English language learner students' assessment. 2. It is better to consider the role of culture in English teaching and learning on the examples of some concrete countries cultures of which differ from that of English. The examples of Russia and Japan show considerable features in English language learning and teaching. "Native speaking English language teachers are very much needed in Russia and in most cases they are met with traditional Russian hospitality, get a decent pay according to Russian standards and receive good evaluations and references" (Millrood). Cultural features of Russia influence the teaching process and assessment. English lesson in Russia has some features. "A lesson usually has three-stages, including homework check up, presentation of the new material and reinforcement of the new material" (Millrood). ... "In pairs and small groups learners need a very detailed description of what they are supposed to do, otherwise tending to work individually and/or waiting to be asked by the teacher and to give the prepared answer" (Millrood). In pair and group activities in Russia learners must follow the teacher's instructions, and their assessment directly depends on task performance accuracy according to it. "Whole-language approach is not universally supported. A good lesson is considered to be competence-building. In every lesson, the teacher is expected to organise balanced activities in learning lexis and grammar, as well as in speaking, listening and reading" (Millrood). The learners' assessment is tightly connected with their skills of taking part in these balanced activities. In Russia "a lesson is usually result-oriented and it is the result, which is considered primary, not the activity, which may be very motivating and activating the learners" (Millrood). So, good assessment and a posi tive result are the main orients of the English language lesson in Russia. "At the end of the lesson, each learner usually gets a mark on a five-point scale with a detailed comment from the teacher" (Millrood). This kind of assessment of a five-point scale form doesn't reflect the whole depth of learner's knowledge and cannot be considered as the objective assessment of learning results. In Russian schools "a lesson is usually declared as communicative though in reality, teachers and learners spend a lot of time dealing with grammar structures, bilingual exercises and text understanding" (Millrood). Because of that the learners' assessment is often

Software Architectures Essay Example | Topics and Well Written Essays - 1000 words

Software Architectures - Essay Example Logic tier is associated with the manipulation of the data in use by the application. It is commonly referred to as the implementation of "business logic", the "brains" of the application. Presentation tier is associated with the displaying of the manipulated data on the screen. (Scott Rosenthal, 2007) In the beginning, all three functional tiers were located at the central server, the Mainframe. Users could access this centralized computer by the means of dumb terminals. Applications in which the three tiers are located at the user's local system are known as Desktop applications. The commonly used Microsoft Office application is an example of desktop application. The 1980s saw the advent of the popular two-tier, client-server architecture. In this arrangement the application running in the client machine interacts with the server, most commonly, a database management system. The client contains the presentation logic and the business rules. Thus making changes to the business rules caused changing and redistributing the application. This gave rise to the implementation of the three-tier architecture which visualized the separation of the presentation logic and the business rules. (Scott Rosenthal, 2007) Adopting of any particular architecture for a software application is based on what that a... It depends on the number of users trying accessing the application. Two-tire client-server architectures work fine if the number of users is expected to be low, less than 100 and when non-real-time information processing is required. Today, however, the increasing complexity of client/server applications, the sophistication of technologies available and access to the internet all contribute to the high performance demand of the application. The trend today, therefore, is evidently towards more complex three-tier architectures. Examples Today, the IS (information systems) organizations prefer to buy certain applications such as those for accounting and human resources instead of developing them themselves. The vendors of packaged enterprise software, such as SAP, Oracle etc. that make these applications have implemented them on three-tier client/server architectures because to them the sophistication of available technologies required a three-tier architecture to provide adequate performance. (Gill, 1998) The advent of internet giving rise to millions of users requesting for information processing and companies adding back-end databases have given rise to the adoption of three-tier architecture or conversion from two-tier to three-tier architecture in application development in order to provide the increased scalability needed. Today, over the internet, real-time information processing is required everywhere. Be it sending/receiving important e-mails for business purposes, playing online games with people in different parts of the world or even browsing for information for school assignments. This demand for real-time information processing has obligated the web application developers to

Lego Mindstorms Essay Example | Topics and Well Written Essays - 2000 words

Lego Mindstorms - Essay Example Normally diversification strategies can lead to strategic competitiveness and above-average returns. In general firms using related diversification strategies outperform those employing unrelated diversification strategies. At some point of time the firms can become over-diversified. The level at which over-diversification occurs varies across companies, because each firm has different capabilities to manage diversification. Irrespective of the type of diversification strategies implemented declines in performance result from over-diversification. Even when a firm is not over-diversified a high level of diversification can have a negative impact on the long term performance of a firm. For instance the scope created by additional amounts of diversification often cause managers to rely on financial control rather than strategic controls to evaluate business units’ performance. Without a clear understanding of the objectives and strategies of the business the top level executives tend to rely on financial controls. Though this will ensure short-term gains are generated it may have a severe impact on the long-term investments and prospects of the firm.  In the case of Lego several mistakes in its history of last twenty and odd years and the biggest of such mistakes were to confuse growth with success. The sales growth of Lego was phenomenal during the 10 year period from1978 to 1988 with the sales increasing from Danish Kroner 1 billion to 5 billion which is a five fold increase. This sales growth made Lego look great. While during the 1980s VCRs, video games, cable Television and computers started to have their influence on the children Lego was busy expanding its sales to its target market across the world.   The main problem with the operations of Lego was that the company became a slow company with its complacency. For instance the company formed an association with MIT in 1984 but until ten years later the company could not invent any ‘intelli gent brick’. Though the programmable brick became popular the company could not market it as a mass market product since the company was unable to reduce the price. The real problem was that Lego lost its audience who the children loved at one point of time. It seems that the company had a core play values ‘encouraging the imagination and putting the child in charge’.  

Discourse Analysis Essay Example | Topics and Well Written Essays - 1250 words

Discourse Analysis - Essay Example These advertisements promote an ideal way of life and manipulate the audience into accepting those ideals as their reality. This analysis intends to break down how agencies have reformed the idea of beauty through countless magazine articles, billboards and other media. They do this by enforcing the stereotype that those beauty products are a better way of life. They send the message that youth is beauty, and that beauty is very important yet they set the bar for beauty so high that clients would always depend on their products. The people behind these advertisements have found ways of controlling peoples’ minds using language in the advertisements. The focus on this study is print advertisements done by Nivea, a company synonymous with the manufacture of beauty products allover the world. They portray a message that they care deeply about the real people and their beauty through their advertisements. Introduction â€Å"Discourse refers to the codes, rules and systems that un der-gird a particular message and thus shapes its meaning and interpretation†. Language is all around us whether written or spoken. It is a core part of our day to day activities and has a profound effect on people and how they behave. This influence is seen in the field of advertising and marketing. Language is employed in these two fields to relay certain messages to the public. Language is used as a tool to not only pass on information about a product but also convince and influence the product choice of the customers. The competition for consumers is very high among product manufacturers. This has led to the revolution of how advertisements are designed. They use not only words but color, pictures and lighting to appeal to the consumer. It is the use of such tools as visual and linguistic means to persuade their audience that has led many a scholar to argue that, â€Å"advertising is the most influential institution of socialization in modern society† (Jhally, 1995) . Cook (2001) points out that advertisements inform, persuade, remind, influence and perhaps change opinions, emotions and attitudes. It is used to emphasize the uniqueness of a product and give reasons why a person should consider it over others already in the market. Advertising can be seen on food packages, billboards, newspapers, magazines, on buses and the Internet just to list a few. This kind of aggressive advertising ensures the audience is aware of a product at all times and remembers it. Advertising is â€Å"any type of form of public announcement intended to direct people’s attention to the availability, qualities and/or cost of specific commodities or services† (Fairclough, 2001). The stakeholders of the products are responsible for what we see in these advertisements. They reserve the power to use advertising to further their goals, good or otherwise. They pick advertising media according to their target audience. Magazines are popular with the youth and a slightly older demographic. The Internet on the other hand is popular with the younger generation. The language and depictions used in advertisements is also influenced by the target population. Advertisements have evolved from direct methods being shouted by mouth to the public in open spaces to being transferred indirectly form of print, videos, audio messages in the radio or sound and video together.

The McLawsuit Essay Example for Free

The McLawsuit Essay FAST FOOD INDUSTRY OVERVIEW McDonald has spread across the globe, and emerging markets are one of the fastest growing areas in the industry. But the fast food industry is facing its challenges, especially in the United States. From rising food costs, economic recession and changing perceptions about health, many fast food franchises have been under great pressure. Despite of the challenge, the rise in disposable income of middle class consumers and the demand for quick bites in emerging economies are expected to drive the demand for fast food. In addition, increasing number of workingwomen and their changing lifestyles is another factor contributing to the growth of this market. The fast food industry has been adopting new practices and offering new products. There is plenty of demand for a quick bite at all times of the day in modern society. However, fast food contains high amounts of trans-fats and saturated fats, which consequently hamper human health as they lack nutritional value. This factor is expected to have an adverse effect on the growth of the market. Thus, an amplifying demand for healthy fast food such as salads is expected to open the new opportunities for the fast food market. Fast food is expected to rapidly gain market in Asia Pacific and Europe due to its affordability, easy accessibility and huge investment in promotional activities by leading players of the industry. Currently, burgers constitute the largest fast food segment and are expected to maintain their escalation in the upcoming years. Some of the key participants in fast food industry include McDonald, KFC, Bugger King, Pizza Hut and Dominos among others. In addition, a large number of local fast food vendors are present worldwide. CHALLENGES There are challenges for the fast food industry in recent years that have been pressuring profit margins. The industry as a whole has proven robust enough to withstand these challenges, though some players have done better than others. Over the last decade there has been increased focus on the quality of food served in fast food restaurants. Typically highly processed and industrial in preparation, much of the food is high in fat and has been shown to increase body mass index (BMI) and cause weight gain. Popular books such as Fast Food Nation and documentaries like Super Size Me have increased public awareness of the negative health consequences of fast food. Fast food  companies have responded by adopting healthier choices and have had some measure of success, but the shadow of bad press still hangs over the industry. Rising commodity prices have also significantly crunched many fast food franchises. With food and beverage inputs making up approximately 33% of costs, higher prices for livestock, corn, wheat and more have seriously shrunk margins over the past decade. In such a fiercely competitive space it is impossible to force a price increase on customers, so profit margins are often south of 10%. The recent economic recession did lower commodity prices, but the recession brought on its own complications, and now prices for commodity inputs are on the rise again. Fast food had been thought to be largely recession proof, and indeed the industry did not suffer nearly as much as other discretionary spending sectors. In fact, there was some increase in consumer visits as people choose cheaper fast food options over fast casual or traditional restaurant choices. But overall, the recession hurt spending, and consumers overall purchased less with each trip. Fast food franchises fared reasonably well but still felt some pain. Market saturation is also a relevant issue in the fast food industry today, at least in the U.S. There is a McDonald franchise is in almost every town, and it usually sits in a row with several competitors. With so many competitors who offer similar products there are fewer customers per location. Increasingly fast food restaurants are also losing market share to fast casual, a relative newcomer in the restaurant space. OPPORTUNITIES Busy citizens still need quick meal options, and fast food restaurants are fighting these challenges with gusto. Now offering healthy choices to battle the stigma of unhealthy food, some quick service restaurants now focus on fresh or organic products. From franchises focused solely on salads or healthy wraps to the lower calorie options offered at traditional burger franchises, consumers are able to make better choices. Fast food franchises are also focusing on expanding into new product lines, such as the coffee initiative in the McCafe. Intended to offer competition to Startbucks, McDonalds is luring customers back into their stores, hoping they will purchase food as well. Many franchises have been exploring other meal times such as breakfast and the mid-afternoon snack for growth opportunities and to increase real estate utilization. The industry is most effectively  battling saturation within the United States by creating a much more diverse range of offerings so that there ar e many more types of quick service restaurants than ever before. The fast food industry is still a large and diverse industry with plenty of opportunity. Challenge is being answered with innovation, and fast food franchises are responding with new offerings, pricing and strategies to lure consumers back in. Non-traditional fast food franchises are springing up and gaining traction, and more creativity will always be welcome! Consumers are now on the look-out for new ways to eat fast and healthy. And as the industry continues to evolve and the economy strengthens, fast food franchise profitability will continue to grow. Regulatory environment A study recently suggests government regulation of fast food could slow or reverse the damaging effects of the obesity epidemic, if government steps in to regulate global marketing of fast foods such as burgers, chips and sugar drinks like soda, in a report to be released Monday according to Al-Jazeera America. Unless governments take steps to regulate their economies, the invisible hand of the market will continue to promote obesity worldwide with disastrous consequences for future public health and economic productivity. ­ There have been pressures that call for governments to do more to prevent obesity from occurring initially, rather than risking the high human and economic costs of treating the health effects of obesity such as diabetes, heart diseases and cancer. The public also urges governments should regulate fast food to prevent and hinder obesity by developing policies that include economic incentives to growers to sell healthy fresh foods, and disincentives to industrie s that develop and sell highly processed foods and soda. Furthermore, the public suggests governments should reduce subsidies to farmers, growers and companies who use excessive amounts of fertilizers, pesticides, chemical and antibiotics. Also, fast-food advertising geared to children and youth markets should be regulated. GOVERNMENT ESPONSE In the United States, there are employment and labor laws that govern all businesses when it comes to the treatment of employees. The U.S. Department of Labor prescribes regulations to protect workers’ rights, specifically those who are young or those may become victims of discrimination. There are  several laws that regulate employers in the U.S. The law that are most important to businesses in the restaurant industry are the Fair Labor Standards Act (FLSA), the Occupational Safety and Health Act (OSHA) and the Equal Employment Opportunity Commission. The lack of public awareness illustrates the challenge workers face in building wider support. Workers participating in the strikes represent a tiny fraction of the industry. And fast-food jobs are known for their high turnover rates and relatively young workers. The steps of interventions by government might be regulating unhealthy food marketing; limiting the density of fast food outlets; pricing reforms to decrease fruit/ve getable prices and increase unhealthy food prices; and improved food labelling. The most commonly supported pre-selected interventions were related to food marketing and service. Primary production and retail sector interventions were least supported. The dominant themes were the need for whole-of-government and collaborative approaches; the influence of the food industry; conflicting policies/agenda; regulatory challenges; the need for evidence of effectiveness; and economic disincentives. .

Childhood Obesity Solutions Essay Example for Free

Childhood Obesity Solutions Essay Prevalence of childhood obesity has increased greatly in the recent years, so much so that the number of children considered overweight by the Centers for Disease Control and Prevention (CDC) has nearly quadrupled among children aged 6-11 years old (Cawley, Meyerhoefer, and Newhouse, 2007, p.506). Many members of the public, media, and congress have declared childhood obesity as a major public health concern, considering it to be an â€Å"important cause and consequence of wider disparities in health† (Freudenberg, Libman, and O’Keefe, 2010). Director of the division of nutrition, physical activity and obesity at the CDC, Dr. William H. Dietz, went as far as to say â€Å"This may be the first generation of children that has a lower life span than their parents† (Roberts Wilson, 2012). Though it is evident steps are needed to be taken to help protect the health and futures of our youth, those with the most power to actually make a visible, long lasting environmental change are the most reluctant to do so. Policymakers have alternate interests in finances that water down their attempts to take charge. Sadly, often times playing the social problems game takes precedence over the more genuine social problems work. As a Washington Post article so boldly states â€Å"In the political arena, one side is winning the war on child obesity. The side with the fattest wallets.† (Roberts Wilson, 2012) Proposals that frame childhood obesity as being an inevitable result of increasing environmental surroundings by unhealthful foods are too often neglected by government officials more willing to frame childhood obesity as an individual problem. Indeed it is more convenient to claim providing freedom of choice to individuals who are capable of making their own decisions, emphasizing self regulation, and freeing themselves of responsibility to their nation to lead in financially beefy actions. This essay seeks to demonstrate that childhood obesity should no longer be considered an individual cause stemming from lifestyle choices which can be changed through minor solutions such as education in physical activity and nutrition. Unfortunately, this social problems ownership has become the taken-for-granted frame for this problem (Loseke, 2003, p.69). Childhood obesity really is a social problem which is a direct result from our environment, social structures emphasizing fast, unhealthy, frankly JUNK food which is readily available in any given neighbourhood and continuously marketed through all mediums to increase profits to some select wealthy individuals. I will stress that the only solutions met by this pressing issue have been solely symbolic solutions which have been prematurely praised as they are false attempts to appear loyal to the public, communities, and school systems, while truly remaining loyal to the corporations, who some may very well be held entirely accountable. Within this paper the exploration of three chosen symbolic solutions to date will include: American Government’s distribution of the Physical Activity Guidelines for Americans Midcourse Report: Strategies for Increasing Physical Activity Among Youth, the national law passing of requiring restaurants with 20 or more chains to provide calorie information on menus and menu boards, and lastly, the enhancement of PE requirements for school aged children. The distribution of said guidelines is reported to be important by reviewing â€Å"the evidence on strategies to increase youth physical activity and make recommendations and to communicate findings to the public.† (Rodgers, 2012, p.10) This report focuses on five settings, but in reality only offers strategies for 3 of them. Two settings (Home and Family, and Primary Care settings) received no proposed strategies to increase physical activity among youth, and focused only on areas requiring further research (p.7). Those settings which did receive proposed strategies were quite obvious suggestions which doubtfully would have any significant impact on physical activity among youth. One such suggestion is to â€Å"provide teachers with appropriate training† (p.5). Although it must be noted that this is not a report distributed solely to decrease obesity among youth, it is distributed to increase physical activity among youth, which is not the same, though admittedly similar. On the webpage this guide is provided, a number of other arbitrary tools can also be found. Webinars on online nutrition information, fact sheets, blogs, access to printable posters, and more. Educating the public, educating the parents of youth, and the youth themselves of course is important. At what point however will it be supplemented by restrictions on marketing of food and beverages to youth, which this guideline reports is estimated at a whopping $10 billion per year, but shows no indication of wanting to reduce or restrict this, and can only suggest counterbalancing with media campaigns directed to offset these unhealthy images (Rodgers, 2012, p. 3). One article is more forward in summarizing â€Å"Despite this widespread recognition of negative impact of marketing unhealthy foods, the practice continues unabated.† (Harvard School of Public Health, 2012) Mandated menu labelling of calories in some American jurisdictions was passed in 2008, requiring restaurant chains with 20 or more facilities to post calorie information next to each item on their menus and menu board (Kuo, Jarosz, Simon and Fielding, 2009, p.1680). This new law was backed by evidence that â€Å"eating fast food has been shown to increase caloric intake and the risk of becoming obese† (Harvard School of Public Health, 2012). As an alternative to restricting what is sold in these fast food chains, restricting advertising of these products, or perhaps even zoning restrictions on how many fast food restaurants were permitted to be within a certain range of schools, this new law appears to be the most liberal of solutions, and the most beneficial for the companies selling these high calorie foods. Findings from a health impact assessment are as follows: â€Å"mandated menu labelling at fast food and other large chain restaurants could reduce population weight gain, even with only modest changes in consumer behaviour.† (Kuo, Jarosz, Simon and Fielding, 2009, p.1683) As promising as this is, it is followed by a stronger and more realistic assessment stating â€Å" if nonobese restaurant patrons were more likely to order reduced calorie meals than were obese patrons, the impact on the obesity rate could be less than what we reported†. Because there was no study conducted on the weight of those opting for calorie reduced items, it is difficult to say if this solution is beneficial to the target audience, obese people in these jurisdictions. If changes are being made that is great, but there is no evidence to date to support this influencing the rising issue of obesity. It is just another means of essentially saying that the government is willing to educate on the food being provided and it is the choice of the individual, to consume or not consume. One solution offered by government recognizes that with the majority of youth enrolled in schools, school is an ideal place to provide much needed physical activity to students (Rodgers, 2012). In implementation, many state policies require schools to â€Å"have a PE unit requirement that constrains students to spend a minimum amount of time in PE class† (Cawley, Meyerhoefer, and Newhouse, 2007, p. 508). A study evaluating the effectiveness of such policies revealed that, naturally, a required PE unit is correlated with a higher probability that the student participates in PE (Cawley, Meyerhoefer, and Newhouse, 2007, p. 511). Although this is clearly a positive outcome of enforcing requirements among youth to enroll in PE classes, this same study goes on to say that â€Å"a requirement is correlated with students reporting fewer minutes spent active in PE†(p.511). Yes, you read that correctly, specifically 15.1 fewer minutes active in PE for boys, and 3.1 fewer in PE for girls (p.511-512). In conclusion, this report sums up the opposing information by stating that â€Å"curriculum development is not significantly associated with the amount of time spent active in PE†. As such, the implementation of these programs sounds a lot more effective in theory then it is in practice. All three of these solutions offered by government are certainly steps in recognizing that childhood obesity is in fact prevalent in our society. These solutions also claim that something can be done to reduce the level of harm to children’s health, and that actions should be implemented in correcting this epidemic. Essentially childhood obesity is a recognized social problem in our society. Unfortunately because the victims, (obese children), are politically powerless individuals, proposals to decrease the harm attributed to them have been, and will continue to be symbolic. Sadly, effort from interest groups with good intentions can be overshadowed by the social problems game of politics. This concept is not lost in an article posted in The New York Academy of Medicine which reads as follows: â€Å"private interests generally have more resources and skills than public health reformers to achieve their policy goals, and are more successful in resisting changes than advocates are in implementing them. These structural barriers are a powerful deterrent to reducing childhood obesity. Creating cities where health rather than business concerns take precedence will require new approaches to governance and democracy.† (Freudenberg, Libman, and O’Keefe, 2010, p.761) It appears as though, for now, the social problems game of proposing symbolic solutions for childhood obesity is being accepted by audiences. Since Loseke claims that â€Å"the goal of social problems game is persuading audience members† (p.51), government officials, the players, are succeeding. References Cawley, J., Meyerhoefer, C. and Newhouse, D. (2007), The correlation of youth physical activity with state policies. Contemporary Economic Policy, 25: 506–517. doi: 10.1111/j.1465-7287.2007.00070.x Fredenberg, N., Libman, K., O’Keefe, E. (2010), A tale of two obescities: The role of municipal governance in reducing childhood obesity in New York city and London. Journal of Urban Health: Bulletin of the New York Academy of Medicine, 87:5 doi:10.1007/s11524-101-943-x Harvard School of Public Health, (2012), The obesity prevention source toxic food environment. Retrieved from: http://www.hsph.harvard.edu/ Kuo, T., Jarosz, C., Simon,P., Fielding, J. (2009), Menu labelling as a potential strategy for combating obesity epidemic: A health impact assessment. American Journal of Public Health, 99:9 doi: 10.2105/AJPH.2008.153023 Loseke, D. (2003), Thinking about social problems. New York: Walter de Gruyter, Inc. Robert, J., Wilson, D., (2012, April 27), Special report: How Washington went soft on childhood obesity. Reuters. Retrieved from: http://www.reuters.com/ Rodgers, A., (2012), Physical activity guidelines for Americans mid-course report: strategies to increase physical activities among youth. US Department of Health and Human Services. Retrieved from: http://health.gov/paguidelines/default.aspx

Different types of camera

Different types of camera Services Provider Video Camera Normal/HD: We bring forth our vast experience and expertise in this domain, involved in providing best quality photography services with Video Camera Normal/HD.Weddings defies imagination, as people try out everything different to enhance the event and make it memorable. Your wedding is a day in your life where you can live your dream and that wonderful day of you dream is closer than you ever imagined. Now is the time to turn those dreams into reality through our best photography services. Wedding photography encompasses photographs of the bride and groom before marriage as well as coverage of the wedding and reception. We have a team of expert photographers who render these services as per client’s requirements. These photographers use Video Camera Normal/HD, capturing perfect and clear images during the wedding day. This video camera switches to normal light when needed. It even has a built-in IR light. 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The 1948 Tucker Torpedo Essay -- Business Analysis

Every so often a man or women has an idea that is innovative, amazing or in some cases far ahead of its time. Unfortunately it is far too common that these ideas are lost or stifled by people who are afraid of the change they may bring. Since people also tend to believe if something seems too good to be true it probably is, these ideas may not get enough good attention until it is too late. Preston Tucker was one of these innovative people with a great idea. In 1944 he began work on a car that was safe, reliable, and groundbreaking. So far ahead of its time it made the wrong people nervous. The car was first christened as the Tucker Torpedo but due to concerns over torpedo not sounding safe, it was changed to the Tucker 1948. These amazing cars turned out to be one of the most revolutionary automobiles ever made and would have remained so if it weren’t for a slander campaign by the United States government. Preston Tucker’s dream above all other things was to make a safe car. Because of this the Tucker 1948 had many revolutionary safety features. Some of these features wouldn't be used for some time by other manufacturers. Every detail mattered so with safety being most important the engineers designed some new components. The instrument panel had all the controls within easy reach of the steering wheel and the dashboard was padded. The initial plans for the car also included a steering wheel that would retract in an accident. Kenneth Lyman even filed Patent number 2511165 for it on Dec 5, 1947 on behalf of the Tucker Corporation (Lyman, n.d.). This device unfortunately never had a chance to make it into the 50 vehicles produced. Even though it was symbolic of the innovative ideas they had. Some of them due to time constraints... ...e of Challenges and Changes (pp. 264–265). Lincolnwood, Illinois, United States: Publications International, Ltd. Lyman, Kenneth E.. (n.d.). COLLAPSIBLE VEHICLE STEERING COLUMN - Google Patent Search. Retrieved March 2, 2010, from http://www.google.com/patents?id=tCpwAAAAEBAJ&zoom=4&pg=PA1#v=onepage&q=&f=false. Pearson, C. T. (1960). The Indomitable Tin Goose. Minneapolis, MN: Motorbooks International Publishers & Wholesalers Inc. The Showroom of Automotive History: 1948 Tucker. (n.d.). . Retrieved February 18, 2010, from http://www.hfmgv.org/exhibits/showroom/1948/tucker.html. Tucker, P. (1948, June 15). Open Letter. The Official Tucker Club of America . Retrieved February 18, 2010, from http://www.tuckerclub.org/html/openletter.html. Windsor, H. H. (1947, September). Popular Mechanics. Popular Mechanics, 88(September 1947), 136-138 236 240.

Explication of The Road Not Taken by Robert Frost Essay -- Papers Robe

Explication of The Road Not Taken by Robert Frost When reading â€Å"The Road Not Taken,† by Robert Frost, I found that it was personal, especially to the author. The fact that it was written in first person form helped me to conclude that it was probably about the author. I think the reasoning behind his writing of this poem was because in life, you have many obstacles to overcome and many choices and decisions to make, which opens a path that leads the way to your future. Since those things relate to Frost, I think it motivated him to write this poem on a personal basis, like a short autobiography on his life. It motivated him because he could then tell others about his life and give advice and guidance to the people that read his poetry. â€Å"The Road Not Taken† basically talks about the many obstacles in life, the choices and decisions that you have to make, and how the things you choose affects everything in your life and in your future. Frost also tells how he chose a path or a road, that even though was odd or different from everyone else’s, he went on with his instincts and decided that it was the right choice. He tells how one single decision in life can make huge or drastic differences being either good or bad. This was expressed when he said â€Å"Two roads diverged in a wood, and I - I took the one less traveled by, And that has made all the difference.† I found that throughout this poem there was much symbolism within it. Identifying that it was written in first person form showed that this poem relates to the author on a personal basis, and that it was probably written to symbolize his life. But when talking about people’s lives, you can conclude that people’s lives are generally and individually very diffe... ...om, a split road. Never really knowing the correct road to take the person chooses one path or road after analyzing the other. He is sure and goes on from gut instincts and picks a path moving on with a strong will and a lot confidence, leaving the other road behind untouched. This poem relates to me in many ways because in my life, I was offered many options to choose from and many roads to take. Since it’s my life and my decisions to make, I never regretted a decision I made, I just look at it as, that’s the way it was meant to be. Sure, the decisions weren’t always easy to make, but when you put your mind to it, think, brainstorm, and analyze a little the correct path or road usually will light up and give you guidance. I’m not saying that all my decisions were correct, they where not at all. I’m just saying that when you tried your best it never hurts.

Rhetorical Analysis on the Scarlet Letter Essay

Hawthorne successfully portrays the use of extended metaphors, foreshadowing and language throughout the Scarlet Letter to easily grab hold or grasp the reader’s attentive minds. First of all the utilization of the extended metaphors-the lengthening of the average metaphor was developed in this passage to thoroughly describe Pearls reaction to Reverend Dimmesdale’s approach. â€Å"The child, with bird-like motion which was one of her characteristics, flew to him, and clasped her arms about his knees,† is an extraordinary example of the portrayal of an extended metaphor. By saying that one of Pearls characteristics was having bird-like motion tells the reader she is moving swiftly or gracefully. Then for Hawthorne to say she â€Å"flew to him,† humans can’t fly, therefore extends the metaphor. The effect of this rhetorical device was to amplify the effect of both Pearls and Reverend Dimmesdale’s connection and create an emotional stirring for Hester’s husband, disguised as Old Roger Chillingworth. Hawthorne also developed a successful way to portray sensory details throughout the excerpt to predict, or foreshadow, the coming horror of Dimmesdale’s confession. â€Å"†¦for my own heavy sin and miserable agony-I withheld myself from doing so seven years ago†¦Ã¢â‚¬  helps the reader to connect the dots, they are able to tell what comes next. Dimmesdale is finally coming clean about the sin he committed, created, seven years ago and agrees that he deserves the correct and rightful punishment for his wrongful doing. Hawthorne used this to put the reader in shock and ask questions. The reader can easily predict that the townspeople are going to be furious because the so called â€Å"Man of God† has committed a sinful crime. Finally the way Hawthorne told the story creates a very dark and gloomy setting. Using words such as â€Å"heavy sin†, â€Å"miserable agony†, and â€Å"sin-born† produce a very negative environment and feeling and gives the reader a sense of curiosity and a fearful type of wonderment throughout the passage. Hawthorne uses language to grasp the reader’s attention to make an emotional connection on a more personable level to the reader mind and imagination. Hawthorne effectively demonstrates the purpose of the Scarlet Letter by proficiently portraying the use of extended metaphors, foreshadowing Dimmesdale’s unlawful resignation from the church, and he also uses language to help alter the reader’s mind about the environment or the situation being discussed in the passage.

Acc 564 Assignment 1

Auditing I| Sarbanes Oxley Act| Assignment 1| | Rachael Lantz| 8/15/2012| | Since the financial crisis investors have become less confident in the companies within the market. In order to restore confidence within the market and the audits of their financial statements Senator Sarbanes and Representative Oxley created the legislation known as the Sarbanes Oxley Act which came into effect in 2002. The legislation created major regulations on company financial reporting and the regulation of it.Forcing management to be accountable for the financial reporting and internal controls within their company and requiring the audit committees to report on their opinion of the company’s internal processes. (Soxlaw. com) The Sarbanes–Oxley act requires that the audit committee of a public company consist only of independent members and be responsible for the appointment, termination, and compensation of the audit firm.Because the Sarbanes-Oxley Act of 2002 explicitly shifts respons ibility for hiring and firing of the auditor from management to the audit committee for public companies, the audit committee is viewed as â€Å"the client† in those engagements. Because of the lack of independence between the parties involved, the Sarbanes-Oxley Act prohibits related party transactions that involve personal loans to executives. It is now unlawful for any public company to provide personal credit or loans to any director or executive officer of the company.Banks or other financial institutions are permitted to make normal loans to their directors and officers using market rates, such as residential mortgages. This reduces the risk of assets being misused by the management. (Arens, 2010) The risk of fraud has been reduced since the passage of the Sarbanes Oxley Act of 2002. By requiring that the financial statements are a fair representation of the company the amount of fraudulent statements produced has been reduced. The Act regulates that the chief executive officer and the chief financial fficer and the external auditors have reviewed the financial reports and that they are free from material misstatements or misleading information. Section 404 of the act requires that the auditor attest to and issue a report on management’s assessment of internal control over financial reporting. To express an opinion on internal controls, the auditor obtains an understanding of and performs tests of controls related to all significant account balances, classes of transactions, and disclosures and related assertions in the financial statements (Arens, 2010).The act requires management to disclose all material information or changes within their accounting processes. By requiring senior management to review the reports they are held accountable for the financial accounting of the firm, and procedures to prevent employees and other members within an organization from committing fraud or theft and management is legally responsible if material mis statements have been made.By making management accountable then they are less likely to commit fraud if faced with jail time. Management and stockholders frequently have different goals. Management often wishes to expand and use the company’s assets in different ways than a stockholder. Management’s accountability of the financial reports often helps encourage management to use company assets in appropriate ways. Disclosures were also a reduction in risk of fraud because all material information must be disclosed.By requiring this disclosure if a company’s net income increased this year due to a change in accounting method or principle this information must be disclosed in the annual report. (sec. gov) The public company accounting oversight board, PCAOB is a non-profit organization created by the Sarbanes Oxley Act of 2002 to oversee the audits of public companies. The PCAOB helps to protect the investors from fraud by regulating auditor’s requirements w ithin the Sarbanes Oxley Act (pcaobus. org).PCAOB Standard 2 requires that the audit report on internal control over financial reporting under Sarbanes-Oxley include the auditor’s opinion as to whether management’s assessment of the design and operating effectiveness of internal control over financial reporting is fairly stated in all material respects. Management must document the design of controls, including all five control components and also the results of its testing and evaluation. The types of information gathered by management to assess and document internal control effectiveness can take many forms, including policy anuals, flowcharts, narratives, documents, questionnaires and other forms that are in either paper or electronic formats. The process to develop the auditor’s opinion involves both evaluating management’s assessment process and arriving at the auditor’s independent assessment of the internal controls’ design and operat ing effectiveness (Arens, 2010) With the passage of the act in 2002 there are now laws governing the relationship between corporations and the auditing firms, the requirement of auditors to be rotated on a regular basis, and the enforcement and regulation of internal controls.Accounting professionals such as Certified Public Accountants have seen an increase in the demand of the services since the act has been put into action. And senior auditors have become more involved within the audit committee. The relationship between auditors and their clients has changed since the passage of the act. With rotation requirements auditors are no longer influenced by management to report anything other than their independent opinions. (aicpa. org) Since the passage of SOX Act the auditing profession has been regulated for the first time.The PCAOB board members are appointed by the Securities and Exchange Commission and therefore government regulated. Under these regulations investors and potenti al investors are better protected from fraud. By requiring the auditors to be accountable as well as the management the public are given a better more accurate representation of the company in the annual report. With these regulations in place and the increases in regulations within the future the amount of frauds will reduce each year. After the passage of the act with the exception of the years 2007 and 2009 the average number of disciplinary actions against auditors is four.With the board regulating auditor standards the temptation to report incorrectly on an audit has decreased. For instance the board is in the process of amending the act to disclose relationships with related parties and their transactions because these transactions are hard to account for and propose a threat to misstatements (sec. gov). References: Arens, Elder, Beasley, 2010 Custom Edition, Auditing and assurance services, Pearson Publishing. http://www. soxlaw. com/index. htm http://pcaobus. org/Pages/defau lt. aspx http://www. sec. gov/about/laws/soa2002. pdf http://www. aicpa. org/Pages/Default. aspx

Mia Hamm Research paper Essay

At the beginning of the story Alice starts off being pressured into marring a man she doesn’t even love. Her sister tells her to go get married and live just happily ever after like her but her husband is cheating on her. I think Alice’s call was when she kept spotting the white rabbit in the bushes and began to follow him in the middle of getting purposed to. Also after she fell down the hole the rabbit was trying to explain to her who she is and how she’s supposed to be the champion for wonderland. Stage 2: Refusal of Call Alice starts to refuse when she begins telling them that she is not the right Alice their looking for. I didn’t think she would still be refusing even after they showed her the scroll of what happened. I kind of thought she was just saying no because she was afraid of what was ahead of her if she took on the challenge of becoming the champion. Throughout the beginning and middle of the movie she Lyric Perry 9/22/13 World Literature was trying to convince everyone that this was her dream and everything would be ok when she woke up. Stage 4: Crossing the first Threshold I thought during the whole story I think she crossed more than one threshold. The first one was when she fell down the hole and entered wonderland because the trees by the two holes were both twisted and looked very similar. Her coming out of the hole to Wonderland to me was like the crossing in a new unknown land. Another threshold was when she made it up in her mind that she was the hero and started believing in wonderland and the impossible. Stage 5: Belly of the Whale The belly of the whale is when a character is fully enclosed in the new world or adventure. I think she entered the belly of the whale when she began to accept the fact that it wasn’t a dream and wonderland is a real place. I think that Lyric Perry 9/22/13 World Literature the only way she was going to get out and go back to the real world was to complete her quest and slay the jabberwocky. Stage 6: Road of Trials Alice had lots of trials during her journey such as when the dog/polar bear thing started to chase her and cut her arm. At the tea party when the red queen’s knight, soldiers, and bloodhound came looking for Alice I felt it was a trial because if they were to have caught her she wouldn’t have been able to complete her goal. The road of trials is a very important stage because I think they help the character get ready for what they are about to embark on. Stage 11: The Ultimate Boon The ultimate boon to me was when she cut the head off of the jabberwocky. This was really important because the whole fate of wonderland was in her hands. I think the white queen was depending on her the most because she really wanted the crown and for the red queen to stop torturing Wonderland. Stage 15: Crossing the Return Threshold At the end of the story I saw two returning thresholds the first one when she climbed out of the hole and when she started standing up to everyone at the party back home. When she was climbing out of the hole she was crossing back over to the real world and her normal life. She started telling everyone the truth and saying what she really felt even things that sounded impossible. Stage 17: Freedom to Live I thought this happened for Alice at the very end of the movie because that’s when she really decided to live her own life and do what she wanted. Such as she told the man she wasn’t going to marry him she was going to find someone she loves. Alice starts talking to the man about his business and how he should move it china. Her falling down the hole to me was on purpose to get her to really follow her own bliss not everyone else’s.

Death of a Hero, Written by R.Aldington

The text under analysis is taken from the novel â€Å"Death of a hero†, written by Richard Aldington. The first extract under analysis is very emotional by itself. In connection with the main theme of the novel the main idea of the first extract is the representation of the beauty of things menaced by war. The first is a beautiful canvas of spring as seen by two young and sensitive people in love. And the second one is regretful author's interposition about British nature and vulnerability of people of art during the war. From the very beginning of the text we see this beauty, and when George and Elizabeth just entered the Bushey Park .They were literally shocked by the beauty of the English garden and nature. This unexpectedness is conveyed to the reader through the metaphor â€Å"sudden ecstasy of delight†. We realize how sensitive and poetic they are, and how subtly they feel this delight. And the whole text, with its highly-emotional vocabulary, rhythm and colorful descriptions sounds more like a poem. And we can find the prove in the next couple of sentences. The description of the garden is very imaginary, as if we can see it through our own eyes. This effect is created with a help of certain syntactical structure.Many sentences beginning with adverbials of place: â€Å"Between the wall†¦ and another long high wall†¦ â€Å", â€Å"Underfoot†¦ â€Å", â€Å"There†¦ â€Å", â€Å"Among them†¦ â€Å", directing our gaze and inviting the reader to enjoy all the loveliness of the sight. The choice of words is also very rich and poetic in this part of the extract. Such as â€Å"†grandiose scale†, â€Å"innumerable bulbs†, â€Å"great secular trees†, â€Å"vast fans† help to show the splendor of the nature, to emphasize the color the author uses mostly coupled epithets such as â€Å"glittering green-and-gold foliage†, â€Å"the stouter green of wild plants†, â€Å"ten der blue sky†, â€Å"white and blue blossoms† and many others.All these create a visible scenery of the garden. For the greater part the epithets or attributes denoting color, are combined with metaphors describing the shapes of the flowers: â€Å"pale hearts† of the lilacs, â€Å"foam of white and blue blossoms†. A whole cluster of metaphors is devoted to the wild daffodil: â€Å"the soft, slim yellow trumpet†, â€Å"a pointed ruff of white petals†, â€Å"gold head†. Also, to create even more visional scenery the author uses simile very often in this part of the extract.And he compares the grass to an evening sky and the flowers to stars, the red tulips to bubbles of dark wine, and the large parti-coloured gold and red tulips are said to be â€Å"noble and sombre like the royal banner of Spain† . The colors are very warm and soft, ad its completely different from the colors that would be used in the next part. The choice of wor ds is remarkable for their sonorous quality (foliage, unfold, verdure, alert, sombre, banner etc. ). The passage is particularly rich in adjectives with alliterating (slender, stiff stem; glittering green-and-gold foliage; lost in the lush herbs).The alliterations are mainly based on the l- and r-sounds. These features make the passage particularly musical. To create the same musical effect the author uses the inversion. These stylistic devices create the atmosphere of harmony, beauty and splendor. With the words â€Å"English spring flowers† the second part of the text starts. And we can hear admiration and regret in this words. The change from the mood of tender delight to that of sadness and tension is immediate. Emotional words pervading the paragraph change their key; they are woe, bitterness, despair, bleak, mournful, appalling, foul, regretful.The author just opposed the the peaceful beauty of nature and the bitterness and despair in the world of men. This sharp contra st creates the atmosphere of despair and in this sentence â€Å"What an answer to our ridiculous â€Å"cosmic woe†, how salutary, what a soft reproach to bitterness and avarice and despair, what balm to hurt minds! † we realize it even more clear how unnecessary it is to have war. And the allusion from Virgil's  Aeneide shows to us that people should stop or they would have the same destiny as Troyans.Another contrast, brought about, is between the â€Å"bleak sky† and the â€Å"bleak race† of England and her beautiful flowers and poets. The final pathetic rhetorical question is whether the prospective conqueror would â€Å"think regretfully and tenderly of the flowers and the poets†. Also, the presentiment of England's final ruin is worded as one more classical quotation. The phrase: â€Å"fuit Ilium† is from Virgil's  Aeneidethe whole line being: â€Å"Fuimus Troes, fuit Ilium† which is the Latin for â€Å"We were Troyans: Troy was†, implying that it is now no more.The sharp contrasts, as well as the emphasis laid on the effect the transitory moment produces upon the heroes' senses, the refined metaphorical imagery comparing things in nature to man-made objects of luxury, — all these combine to bring Aldington's word-painting close to the Impressionist school. The lyrical intensity of Aldington's descriptions largely depends on the combination of the direct imagistic method, i. e. presenting things in a series of images almost physically palpable and real – with the author's own comments, bitter or sad.

Associated Business Risks Of An Organization

An organization involved in a business has certain specific characteristics which makes it different from other organizations. Each and every organization has to work in different environment which makes the job of the management of an organization challenging as the conditions changes so are the challenges to an organization. Accordingly, the associated risks of doing business also change with even little change in environment and other conditions. In this document a detailed discussion shall be made on how to assess the associated business risks of an organization working under a particular environment and how to use analytical procedures for such an organization to conduct an effective audit in such circumstances. There are numerous countries across the globe which have specific domestic auditing standard on understanding and assessing the risks of material misstatement through understanding the entity and its environment is auditing standard. In order to conduct an audit efficiently the very first thing that the auditors need to know is the environment in which a particular organization operates. The environment and the attributes of the environment of an organization will determine the nature of risks that such an organization will experience in conducting its operations (Arens et al. 2016). In this document a detailed discussion shall be made to understand the risks of business associated with the operations of Aristocrat Leisure Limited and accordingly, the analytical procedures that shall be used to deal with these risks and provide an appropriate opinion on the financial statements of the company. Manufacturer of gambling machines Aristocrat Leisure Limited is an Australian company; with the administrative center of the company in Sydney the company conducts most of its research and development activities at its North Ryde site. Apart from Australia the company also has its marketing and brand development offices in countries like United States of America, South Africa and Russia. The management of the company takes product in its achievement of being the largest gambling machine manufacturer in the country and also at being one of the largest in manufacturing slot machines on the planet. In fact when it comes to manufacturing of slot machines the company is only second to International Game Technology (Byrnes et al. 2015).   Ã‚  Ã‚  Ã‚  Ã‚   The company is involved in manufacturing of gambling machines and slot machines and is one of the largest company in the globe in manufacturing these machines, certainly the largest in whole of Australia. The business operations of the company includes manufacturing of spinning reel slot machines and computerized gambling systems, development of computerized card games. The company has license to distribute computerized card game simulations, gambling machines and slot machines in more than 200 jurisdictions in and out of Australia (Cao et al. 2015). The company is a constituent of Australian Stock Exchange ASX and was first listed in way back 1996. It first manufactured a machine in the year 1953 and since then have invested in number of new initiatives and projects to manufacture innovative gambling and slot machine. Investment activities of the company include huge amount of investment on research and development process to find new and better ways to manufacture and develop slot machines as well as other gambling machines. Investment in research and development processes has also helped the company to come up with innovative new products of its own. The company has made substantial amount of investment on developing computerized gambling systems and automatic spinning slot machines. Apart from these the investment activities of the company includes investment in computerized card games simulations and advances computerized gambling systems. Over the years the management has used its funds very sensibly as it clear from the fa ct that most of the investment initiatives take by the management in the past has helped the company to enhance its market growth substantially. Thus, at present the company stands as a market leaders in Australian manufacturing gambling machines the second market leader in manufacturing slot machines across the globe (Fayol 2016).   Financing of the projects of the company has been done mainly by using the funds generated from the issuance of ordinary shares in the market and from loans taken from banks and other financial institutions. Thus, the financing of the company is a combination of own funds and borrowed funds. Apart from these two sources the company has also earned substantial amount of profit during the course of its existence and thus has substantial amount of retained earnings. The company has made efficient use of its retained earnings by financing profitable projects. The company follows the international financial reporting standards to prepare and present the financial statements of the company. The company has followed the going concern concept in preparing the financial statements. In recording the transactions that the company enters into, double entry system of accounting and accrual basis of accounting prince have been used. The company prepares Balance sheet, income statement, cash flow statement, statement of changes in equity and notes to accounts. All these statements include corresponding figures of previous year to allow the users of these statement to compare the current year’s figures instantly with the corresponding figures of previous year. The company has also followed the guidelines of AASB 8, Segment Reporting, and has provided necessary information for different operating and geographical segments of the company in its financial statements (Jans et al. 2014). Understanding of the industry of which the organization is part of us an important part of assessing the environment within which the organization performs to understand the associated risks and possible material misstatements in the financial statements. The industry of production of gambling machinery and development of computerized gambling system and computerized card games simulations is a huge industry with numerous companies vying to capture bugger market share than they have at the present. Slot Machine Manufactures, International Game Technology etc. are well-known organizations that are in the business of manufacturing gambling and slot machines for number of years now. These are only few companies mentioned since these are the only two companies that are in the same league as that of the Aristocrat Leisure Limited. However, there are numerous other companies that are looking to capture the market with production and development of innovative gambling machineries and computerized card simulation games. Apart from that there are other companies which are trying to get in the industry in the future. The industry growth has been phenomenal to say the least. According to the data provided by a leading magazine the gambling activities have showed an increase of 200% only over the last 5 years and if the trend continues then the gambling society believes that the revenue from gambling will increase to 5 times within next 10 years. Obviously as the gambling activity going to increase so will the requirement and need of gambling machines and system. The increase in use of computerized card games simulations have increased to 3 times in recent years and so has the business of the developers of such game. The potential of growth of the industry is huge and in fact with this rate of growth it can be said that the industry is in high growth trajectory. The industry has an effective supply chain and it has contributed immensely to the growth of the industry and will continue to do even in the future. Slot Machine Manufacturers, International Game Technology, Developers Limited are the major players in the market and have dominated the market for number of years now. The major portion of the market share are of International Game Technology, Slot Machine Manufactures and Aristocrat Leisure Limited. These three combined provides more than 50% of the machines used for gambling. Also in card game simulations these three companies are the top market share holder in the industry. All the other companies combined have a market share of less than 50% when it comes to manufacturing and production of gambling machines are concerned. The critical success factors are the following: The legal environment within which an organization works and operates is a huge factor that contributes to the overall development of an organization. Neither too much nor too less regulations is good for an organization and business hence, there should be proper balance between too much and too less regulations. Aristocrat Leisure Limited has to follow the relevant guidelines and provisions of competition act, Income Tax Assessment Act, 1997 and others to continue its business operation. The political environment of the company is stable and has never been a roadblock to the progress of the company and there is nothing to believe that this going to change in the immediate future. The economic environment within which the organization operates is also progressive and helpful for the development of business. Socially the country is a developed and opened society which have helped the gambling business to grow and so the business of the company. Technologically the country is well developed and been a leader around the globe in that aspect hence, technological progress has also helped the company to grow further (Trevino and Nelson 2016). Strength of the company is its ability to innovate. Over the years the company has provided new and invocative products in the market. The company has an efficient management and workforce which have helped the company to be the largest gambling manufacturing company in Australia and second largest computerized card game simulation developer in the whole wide world. Weakness of the company is the fact that often it has been unable to make optimum use of its idle funds and most of the times these funds have remained idle without any use. The ever increasing regulations and rules for the business of the company is another aspect to be looked at in the future as an area of possible concern. The company has the opportunity to be a huge player in the manufacturing and development of gambling machines in the whole world. The card game simulations also provide the company an opportunity to take over the reins of the market from International Game Technology. Threats are the ever increasing pressure of the existing players in the market to provide better quality products at relatively low prices in the market to keep the existing market share intact. Apart from that the threats of new entrants to the market is also a justifiable threat. Constant innovation and up-gradation of technology makes it imperative on the part of the management to keep modifying its machines and card game simulations to keep up with the requirements of the customers. However, the work force of the company is not fully capable of handling the ever changing needs and requirements of the customers. Thus, the management needs to recruit better equipped personnel to deal with this problem (Sierra?Garcà ­a et al. 2015).  Ã‚     Ã‚  Ã‚  Ã‚   The customers’ needs and expectations are always on the rise and the competitors in the market are always on the look out to provide the customers there desirable products to capture the market. Continuous up-gradation of technology and subsequently the machines and computerized card game simulations is essential for the company to hold on its market share.   The main risks in business expansion strategy of the company is the lack of innovative ideas on the operational aspects of the business. For years now the company has not been able to give a break-through computerized gambling machine or card game simulations of highest quality. In order to expand the business the management needs a break-through product which shall be liked universally by the customers. Apart from that the funds to expand the operations is another issue that the organization has faced in the past. Implementation of the guidelines provided in Australian Accounting Standards issued by the Australian Accounting Standards Board is the primary objective of the management and executive of the organization (Sekaran and Bougie 2016). The company is required to adhere to the Competition Act guidelines by not getting involved in any unlawful practices to hamper the competition in the market. Apart from that the company should disclose its earnings according to the provisions and guidelines provided in the Income Tax Assessment Act, 1936 and the relevant guidelines of Environment Laws of the country should also be followed to avoid penalty or other punishments. The company needs to fulfill its commitments to the banks and financial institutions in order to get financial assistance in expansion of business. Any failure on the part of the company in fulfilling its commitments to financial institutions and banks would hamper the chance of the company in getting financial assistance from these organizations (Sadgrove 2016). The use of information technology is crucial for the development of the company especially since the company is involved in the business of manufacturing computerized gambling machines, slot machines and simulation card games. Proper and effective use of information technology would help the company to achieve its desired objectives in the future. Effects of implementation of a new strategy: As soon as a new strategy is implemented there bound to be some changes in the organization. Accounting requirement might change with the implementation of a new strategy. The accounting professional must have the necessary knowledge to deal with changes and its impact on accounting environment.   An auditor is responsible to express a clear opinion on the financial statements of an organization as to whether the financial statements portray the true and correct picture of the organization. In order to discharge his responsibility efficiently and to express a valid opinion on the financial statements an auditor needs to corroborate evidence by using analytical and substantive procedure. The extent of use of substantive procedures would be dependent on the results of the analytical procedures used by the auditor. Thus, use of analytical procedures has to be done effectively and efficiently by the auditor (Louwers et al. 2015). Use of analytical procedures such as assessing the gross profit margin , net profit margin of the company in the current year and comparing the same with the previous years’ figures along with the standard industry parameters would help the auditor to check for any unnecessary fluctuations in these metrics. Apart from the percentage of interest expense to overall expenses, the growth in sales, the increase in operating expenses all these will help the management to identify any unwarranted fluctuations and possible area of misstatements and frauds. The mission and vision statement of the company has made it amply clear for all the stakeholders to understand how serious the management is to run the operations within the organization in accordance with the ethical values and norms of highest standards. The management has made sure that the importance of following ethical guidelines is conveyed to the employees, labor and other stakeholders in clear terms. The company has a separate unit that looks into this aspect of the organization and is responsible for design and administration of ethical values within the organization. In order to ensure that the manufacturing process as well as other important aspects of business are effectively managed the management has a standard skill and knowledge development program which includes providing training to the employees and educating them with new and improved technologies to equip them to deal with the challenges at the work place.   Ã‚  Ã‚   The governance of the company can be segregated into two main pillars, these are the shareholders of the company and the management of the company. The management of the company is separate from its shareholders. The decisions taken by the management of Aristocrat Leisure Limited are pure to achieve its desirable business objectives and for the benefit of the company. The company has a standard internal audit program which is completely independent of the management (Krahel and Titera 2015).   Ã‚  Ã‚   The management of the company has a very clear style when it comes to running the operations of the company. Managing the business risks by taking important decisions keeping in mind the interests of the company is the backbone of decision making process within the organization. Huge importance is given to the financial reporting process and the management never interfere with the accountants in financial reporting process. The organizational structure of the company is such that it allows the management to take important business decisions only after consulting with the other stakeholders of the company such as shareholders, banks and financial institutions who have provided the company with financial assistance. The management segregates duties and responsibilities of different departments within the organization. The employees have their duties and responsibilities clearly curved out thus, there is generally no overlapping of roles and responsibilities within the organization. The company has a standard recruitment policy which is regularly up-top-dated by the management to ensure that employees and staffs recruited by the company is capable of discharging their duties and responsibilities efficiently. Also in order to develop the skill and knowledge in the work force the company has a standard training program to ensure that the work force gets to know about the new development in their field of work to be able to give their best while working for the company (Knechel and Salterio 2016).     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Arens, A.A., Elder, R.J., Beasley, M.S. and Hogan, C.E., 2016.  Auditing and assurance services. Pearson. Byrnes, P.E., Al-Awadhi, C.A., Gullvist, B., Brown-Liburd, H., Teeter, C.R., Warren Jr, J.D. and Vasarhelyi, M., 2015. 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Sekaran, U. and Bougie, R., 2016.  Research methods for business: A skill building approach. John Wiley & Sons. Sierra?Garcà ­a, L., Zorio?Grima, A. and Garcà ­a?Benau, M.A., 2015. Stakeholder engagement, corporate social responsibility and integrated reporting: an exploratory study.  Corporate Social Responsibility and Environmental Management,  22(5), pp.286-304. Trevino, L.K. and Nelson, K.A., 2016.  Managing business ethics: Straight talk about how to do it right. John Wiley & Sons.