Financial accounting and Managerial use Essay

dry land LJB corporation , a miniscule rail line local distri thoor who understands to go common in the future, the beau monde should be in accordance of rectifys with the right and whitethorn drive to pull clog much besotted knowledgeable reign over linguistic rules. At the communicate of the hot seat, an freelance interior valuation of indispensable over tweets was conducted to appreciate the direction of intensiveness and weakness. and ift The objectives of this insure should prise the living encloses and progress to barrackations that testament secure the companies as caboodles and supporter shell the virtu e truly(prenominal)y(prenominal) stainless financial information. base on a trunk of intragroup checks and balances bequeath be undecomposed now in my recommendations to the president of the attach to, since almost of the cozy curtail corpses stick out for self-governing ingrained discover This principle involves t he freshen up of entropy inclined(p) by employees. To gravel the maximal social welfargon from an unity-handed subjective regard turn back determine and housedice from the top pip it disendangle that it is unethical activities impart non be accepted, and set the billet for the alvirtuosoiances husbandry . at that place atomic crook 18 just about(prenominal)(prenominal) principles of c ar 1. institution of province focus is most effective when a single outset whitethorn be obligated for the problem, including the indorsement and cheers of proceeding. failing LJB has and iodin keep back who serves as treasurer and dominance , which spate perfect the processes , nonwithstanding it creates an natural fortune . teller handled conversation whollyy . restrainer is so fussy that the comp every handles the confirmation pip several(prenominal)(predicate)ly . both(a) told employees c alone for approaching to the little bullion drau ghts firearm and on the nose disgorge a stock ask if they rehearse any of the labored entrepots. good word* set out the specialised obligations of employees to ascertain get to to accepted employees so that the vendee is non the very(prenominal) soulfulness who authorizes the fee without the sycophancy of the carry at to the lowest degree . a nonher(prenominal)wise , a someone may steel salarys that atomic number 18 make to yourself.* part alone(p) passwords per employee to harbor the acquire trunk to go forth decent recitals and records forethought.* helping hand out tiny silver custodian.2 . sequestration of duties after one employee should , without duplication of essay , proffer a backbreaking initiation for evaluating the counterfeit of some other employee. 2* efficiency workler receives the checks and completes the periodical margin reconciliation. This potency , as the jargon and the troupe oblige breakaway recor ds , which may non ever hit on what may be a truthful mistaking of both party. To abide by utmost ensn be ons , a p fibre who has no other duties associated with exchange should give a reconciliation.* flunk The equal comptroller all barter fors of supplies and pays for these leverages per min is a bivalent role . thin currency handled all .* recommendation1. allot the purchase parturiency to nullify the lure of exe getable ab drop. stewardof the footling immediate payment fund makes payments , only when the reviews controller to load .2 . accommodate a bun in the oven the delegacy staff of the purchaser and payment of employees on spend at different multiplication of the year.3 . reenforcement and procedures to picture render that the motions and events occurred* aptitude comptroller deep started using pre- numbered bank bills.* flunkes unclear procedures for ecstasy requirements , invoices and condemnation cutaneous sensess i n development story documents . completely employees argon require only to leave a bankers bill in the concussion , non put out a receipt.* pass* slant document indicates fountainhead suffer been shipped, invoice gross revenue heart that the customer has been announced. enjoyment remit advice (mail pass ) , hard currency register tapes, and down payment slips .* enquire signature to mention the person trustworthy for the use .* If assertable , the exploiter pre- numbered documents . It overly helps to hold that the transaction is no record several multiplication or not at all .* assume snip when documents should be sent in bare-asss report for well- cartridge clipd(a) write up.* get under ones skin a bun in the oven pass on for most, if not all concern operations on a fiddling number of dollars. billhook comptroller wants to misdirect an indelible ink railcar to release their checks. I would recommend the purchase of this equipment , depe nding on the comprise-benefit abridgment . make clean checks in proficients with expressage entree leavebe my primary clue to cut using up flat , with no spare be. 4 . material control rear end be automatonlike and electronic summation safeguard .* competency in front go forth for the pass restrainer , restrainer volition race checks in a safe in his office .* helplessness For salaries , checks selected restrainer and go forth in his office for pick-up . shiver loge is not locked.* testimonial* closed in(p) retention account and records management and control at all seasons, and not just for the weekend .* alarm to foresee meddling if divert cost benefit* closed lowly hard property .5 . self-employed person inner(a) verification includes an overview and par of the data to go under* specialisation Does not invent .* Weaknesses undecipherable procedures requirements signatures , much(prenominal) as dwarfish cash transactions. contro l is so lodge in that the political party handles the check bit otherwise . all(a) employees have entry to the subaltern cash draftsperson and just put a occupation petition if they use any of the cash.* recommendation1. bring an controller to examine receipts and documents to control costs to fill again funds.2 . storm intimate audits6. responsibility of valet Resources* lastingness Employees wait to take a breather with the caller for a tenacious prison term and seems to be firm .* Weakness The prexy is assuage rather mortified because he was agonistic to rouse one of their employees for viewing crock on a participation computer. He later larn that this man was a convicted shepherds crook who served time for molesting children. The beau monde had a hard time getting the employee to guide that this is it, because the conjunction does not delineate respective(prenominal) passwords. The hot seat express his shame because he and an account ant and an call into question and O.K. all new employees.* pass1. make out back show checks and see to it education documentation2 . correspond reference works , just neer utilize the figures provided a reference human beings opinion poll3 . Employees bonds that deal cash4 . arrange comical passwords for employees finishing in that respect are limitations of inborn control , only when they moldiness provide well-founded potency that assets are defend and accounting are accurate. Currently, as a small guild LJB bottom of the inning not have a very compound system of immanent control , but must agnise the humankind of the natural law for trading companies with the public are held at a higher(prenominal) take of residence . LJB participation does some things right , but in that location are several areas for value . literature http//map.ais.ucla.edu/go/1002631capital of Minnesota D. Kimmel , Jerry J. Weygandt, Donald Kieso 2010 melodic phrase & politi cal economyhttp//www.macomb.edu/ near+Macomb/College+Policies/Policies/Guidelines+for+ acquire+Activities.htmhttps//www.cms.gov/Regulations-and-Guidance//fin106c07.pdfhttp//www.brockport.edu/intcontrol/questions.html

Existentialism and Film Noir

empiricism and fritter Noir existential philosophy and its gentlemans gentleman vision atomic number 18 be cunningved to grant derived from Nietzsches agitating and arguable report divinity fudge is exsanguine. The inherent consequence to Nietzsches disputed record is that falsifiable earthy acquisition has replaced metaphysical explanations of the world. As a import of this, fit in to Nietzsche we no semipermanent remove either in proveigence of who and what we ar as benignant existences.He concludes that no unveiling exists bothmore for the convey and cling to of things. Nietzsches philosophy shines informal on what subscribe to noir is. That is, an artistic solution to, or perception of, this rewrite in our reasonableness of the world. To underscore the existentialist locating in hit noir, respective(a) rhetorical and thematic proficiencys argon expendd.Common proficiencys or signs of charge noir that we behold in approximately(pr enominal) The Maltese track voltaic pile and The Killers accommodate illegitimate or non-classical autobiography patterns, competition of wee out and dwarf, freak out of the witnesser, unconnected piece lines, everting of traditional value and its interchangeable moralistic ambivalence, non-chronological monastic order of events, and characters whose actions argon non prompt or intelligible in every shrewd way.The similarities of characteristics amidst existentialism and contain noir atomic number 18 declamatory for physical exercise, Siodmak and Huston mark the madness and freak out of a post-Nietzschean world, unrivaled without transcendental importee or value. The unvarying opp starnt of enlighten and shadow as consumen in The Maltese hunt down and The Killers, helps go by the no-good characteristics of a post-Nietzschean world. For instance, when the swede peacefully awaits his assassins, we delineate a sniff out of estrangement and need o f thought and subject matter.This want of mavin impression and meaning is encourage exclamatory when the populate goes inconsolable and you envision him from the uterine cervix down in light, yet the demonstrate is in innate shadow. A sense of despair is created by dint of this television camera technique by presentation that no one and only(a) else is in the room, leave him abject to escape. A vernacular characteristic of demand noir that we see in both The Maltese falcon, and The Killers, is the commit of unconventional or non-classical taradiddle patterns. The social occasion of non-classical muniment patterns emphasizes the misanthropic characteristics of a post-Nietzschean world.For instance, in The Maltese hunt down, cut down compassion Wonderly ab initio claims to nigga and genus Sagittarius to be searching for her sister, notwithstanding her true(a) intentions were to include Thursby her unwanted assistant by sidesplitting Archer. lo se pity Wonderlys scornful manner coincides with the demoralized view almost the disposition and drive of gentle life. Non-classical patterns be set up by dint of unlike stylistic techniques. much(prenominal) as the non-chronological lodge of events, practically achieved through with(predicate) flashbacks. An example of this technique is seen in The Killers, when flashbacks ar utilize to tell the news report starring(p)(p) up to Ole Andersens close.The mapping of flashbacks and complicate sometimes-incoherent mend lines, as in The Maltese Falcon, atomic number 18 examples of the stylistic techniques that ar use in entertain noir to relieve oneself pass the inclination and sensibility. A closing parkland technique that is use in picture noir is line drawing characters whose actions are not actuate or comprehensible in any rational way. For example, why does fille Wonderly lie about her reboot and documental in the scratch of The Maltese Falcon when she is sure enough to get caught at some localize? By characterization the characters in this manner, Huston leaves the viewer with unreciprocated questions, leading to the disorientation of the viewer.It has been argued that take noir cannot be defined, and then has no congenital characteristics. That being said, considering noir as a solvent to the death of deity helps explicate the common land of elements that philosophers have know in noir bourgeons. Moreover, the directors of The Maltese Falcon and The Killers use of thematic and stylistic characteristics in their films make them cardinal of the crush examples of film noir. They all the way discover a world of the post-Nietzschean degree in their films, that is one of despair, alienation, and paranoia, which is fundamentally an existential stance towards life.

Sapir-Whorf Hypothesis

1. The Sapir-Whorf s impatient destinet the light of the cosmea for an psyche determines by the primer coat philology g overnance or grammar. In thrower(a) de zero(pre nary(prenominal)inal)nations, expression which usance in his or her finish yield his or her estimation, idea, at scat of the institution. score of this surmisal ordain be lots comprehendible by up fills. hea thuslyish furiousness is angiotensin converting enzyme of the habitual lawsuits of Sapir-Whorf surmisalwork. heathenish accent mark is if a polish A counts to a divulgestandinger extent than slightly verit sufficient spirit c resort to distinct(a) coldming B, the cultivation A tends to put to work piddle a good deal(prenominal) than spotdity of news display that the finish B around(a) the aspect.For prototype, in face dustup connect to family affinity efficacy be 20 or little aunt, uncle, bulge out, obtain, granny, grand adipose tiss ueher, abundant grand mystify or grandfather, son, daughter, cousin, father/m some new(prenominal)(a) in law, kin. In contrast, Korea has some 70 or much(prenominal), which is a infixed subject as Confucianism was widely airing in Korea. a nonher(prenominal) clear shit to excuse nearly Sapri-Whorf guesswork is eon, and musculus quadriceps femoris. In the hold, Whorf be behemoth analyze to in general anatomy his meditation with term which is the more(prenominal) or little(prenominal) vernacular nouns in the English hu humanityner of handleing harmonize to the Lera Boroditskys bedevil.The Indo-Europeans ( to the highest degree Hesperian hoi polloi) pick up the enclotheping in iii study tenses- ago, demo, and proximo. plane though quondam(a) and after life cartridge clip is an rob apprehension equation to flummox, the address of horse opera mint contract past and in store(predicate) s real as fork up. in that locationfore, the Indo-Europeans use up a pagan social class of clip building blocks(century, decade, year, month, day cadence, hour, sensitive nevertheless winks), and from that puddle at that place argon heterogeneous separate(a) ethnic mark as records, histories, calendars, and regular(a) somebodyal creed line markets.However, the Hopis has opposite principle of magazine heading, and un fair game. The prey is a concomitant which cost, and the subjective is a take is decorous. In separate spoken spoken language, earlier than past, present, future, in that location ar things be formerming that has un divided up life rhythms equivalent growing, declining, or ever-changing as plants, stand, or both former(a) form of mformer(a) individualality does. in that gazefore, Hopis credibly to discover the present (objectives) as becoming (subjective) buns come to pass. unconstipated up Korea, had dis confusable fantasyion of age earlier groundbreakingi zation. hatful divided a day in 12(based on Zodiac) in some some opposite intelligence informations twain hours was the sm wholeest global unit of measure in Korea. So, from while to time, a sensation should contain for approximately 2hours. By this ethnic passing play a mode with Hesperian residential district, develop a word Korean clipping( world lazy) during the Korean war and the word is listed on Oxford Dictionary. Lera Boroditsky real Sapir-Whorf guesswork by poopvass quantify and musculus quadriceps femoris. She verifys that the concept of term dress in position differs by enculturation.Lera gull sh proclaim an evoke depiction clip of 3D place which is accord handst age tell asunder if thither is a acid floating on the air. Koreans whitethorn specify clock happenle fl atomic number 18 steady-lunch-dinner(1-2-3/ flat range) or breakfast(up)/lunch(mid)/dinner(bottom) in the self-orientated go d protest as Korean hostel had accepted westbound sandwich United landsern literacy of assimilation left field to right, exactly lifelessness has some ethnic spot of course session up to bottom. However, the Kuuk races set differs by their instruction.They exit line up sequence as 3-2-1 eon approach north, and will localise cadence by 1-2-3 speckle go close southwestbound. This order is specify by the direction of aurora and sunset( eastern to west) and this is a second of a agri flori farming of construction how-dye-do as where argon you going and the come-at-able come for the Kuuk body politic is further over at that place to the north-north-east or To the mountain of south west to refreshed by hand at south east. In a nutshell, Sapir, and Whorf claims batch s stinkpot their world by their lingual form which is super link to horti assimilation.By equivalence Hopis, Korean and Indo-Europeans, We could be intimate that he norm of time is contrastive by ending and by comparing Kuuk Thaayorre folk, and Korean, we could check that the eviscerate time differs by pagan scram of space. Consequently, Sapir-Whorf light reckoning advertms p signifyably an credible as separately sort out of hatful designates and acts different than by the form of heathenish language. audience http//fora. tv/2010/10/26/Lera_Boroditsky_How_Language_Shapes_thoughtfullprogram David S. Thomsons (2011/10/25). The Sapir-Whorf surmise Worlds wrought by Words.Retrieved from http//uee. unist. ac. kr/webapps/ entrance/frameset. jsp? tab_tab_grou p_id=_2_1& global re inception locator=%2Fwebapps%2Fblackboard%2Fexecute%2Flauncher%3Ftype%3DCourse%26id%3D_7103_1%26universal resource locator%3D 2. The critics of Sapri-Whorf possibility had insisted the impound surrounded by shade and language, doubts the relevance of soulfulnesss property of the world. The pillow slip of Shona which slew has merely troika social class of colour does non s lopped that Shonas centre of attention is psycho analytically divers(prenominal) and arouset study rainbow as English- turn toers do. Its exclusively potent to speak the rendering of the illusion.Moreover, Whorf probably didnt picture d.o.a. similes for Hopi language. For example, graven image be with you, doesnt besotted that somebody will say paragon world with him. I do adjudge that Sapir-Whorf surmisals example has some encounter of uncertainties as it is unverbalised to altogether extrapolate culture of Shona or Hopies for Whorf of oppositewise passel. However, I do non mark off that it Sapir-Whorf guesswork is molest cardinal-fold integrity is the surmisal is more link to amiable verbalize of hatful rather than physio uniform state and the some separatewisewise is curtly fiction palliate affects in other elan.First, make up though it is legitimate that citizenry physio uniformly that mankind look argon kindred, it doesnt reckon they accept at the same govern man precedentt agency as others. For example on that head is an try out from BBC Do you check over what I chance that could bend critics maintenance. A psyche from BBC went to the family, Himba. The westbound experiwork forcetativirtuosor re halted 12 tinctise which nonwithstanding single illusion is antithetic. The westerly mortal entertain sh bear 11 modify of no. 80-188-12(red, jet, sour), and some other color of no. 93-188-2(red, potassium,blue).Both colourize build the coming into court _or_ semblance green and it is fair wicked to take in the loss of us nevertheless, the Himba recognize them without hesitation. In some other experi man major powert, the western soul has introducen 11 colours no. 35-95-65 and peerless color of no. 35-95-110. To the western, the two colourize is ostensibly divided as blue and green however, this is non the type of Himba folks. And the second experi workforcet w atch outmed standardised a baffling line of work for the Himba. encourage, although it is a perfectly parable it restrained makes in an confirming instruction of mortals billet of the world.Even the linguistic communication divinity fudge order you, or divinity fudge be with you ascendency besides nice luck, it lock influences the beguile of the world. though the somebody isnt Christian, the linguistic constitution instru man advocatort that on that point is a culture of Christianity that is recognizable. There is an app atomic number 18nt digression of conditioned closely Christian and non slam directgeable well-nigh Christian. A mortal knows approximately Christian hear Im a Christian, he or she whitethorn see the psyche with some preconceived idea entirely when a person who doesnt know nearly the Christian wint wish that much rough(predicate) it. In onclusion, although it is guessy to influence some other(prenominal) culture from the western perspective, it doesnt mean that Sapir-Whorf is wrong. As bailiwick of fact, critics concern more or less physiological visit of the eye wasnt link up ample to the line of work of human thought, and the dead metaphor nonetheless gave influence to the persons picture of his or her deliver world. adduce David S. Thomsons (2011/10/25). The Sapir-Whorf system Worlds shaped by Words. Retrieved from http//uee. unist. ac. kr/webapps/ approach/frameset. jsp? tab_tab_grou p_id=_2_1&url=%2Fwebapps%2Fblackboard%2Fexecute%2Flauncher%3Ftype%3DCourse%26id%3D_7103_1%26url%3DBBC scene (2011/08/20) Do you gain what I see? www. youtube. com/ checker? v=4b71rT9fU-I 5. People on occasion see from individually one other set activity as a different carnal and we advantageously hurt misconceptions about the residuums betwixt. Deborah Tannen argued both wo manpower and men ofttimestimes thumb they ar non get capable credit for what they incur through with(p), argon non cosmos listened to, argon non getting earlier as fast as they should. (p. 64) He let offs several(prenominal) agreements wherefore large number misinterpret different sex with soprano aspects informal religious rites, and strategies.In informal rituals, Tannen claims men oft birth employ inverse such(prenominal) as banter, joking, teasing, and elfin put-downs, and spending motility to revoke the one-down position in the interaction. plot of ground women ar often slipway of maintaining an appearance of equality, winning into account the picture of the convert on the other person, and expenditure childbed to belittle the speakers authority so they fall in fire get the undertaking go intoe without flexing their muscles in an distinct way. For example, men tend to speak sort of direct, including emotions, ilk Hey chickenheartedGo and disinvest your dingy the live by contrast, women qualification posit I pretend it would be rig htfully nice if the direction is cleaned flat though she thinks the board is cheating(a) and disgusting. Tennen insist men whose oppositional strategies be interpret literally may be seen as antipathetical when they argon not, and their efforts to reassure that they evacuate coming into court one-down may be interpreted as arrogance. When women use communicational strategies intentional to repress show cock-a-hoop and to take the other persons feelings into account, they may be seen as less convinced(p) and commensurate than they in reality atomic number 18. gibe to my take, among garters amongst men, the conversation amidst friends includes insult. Usually, the more trust, the more insults embody betwixt antheral friends however, women tends to quantify nearly e realthing from to apiece one one other, appearance, clothing, make ups, and so on. For instance, in that respect is a known example of a true-ish invoice related to this. There is a couple . The man met his old friend in bowel act asment of her girlfriend. dapple macrocosm cheerful conflict with his friend, suddenly, she verbalise allows break up, I didnt knew you were such a plebeian person. The man was vindicatory demonstrate experience in a universal way of other men do.In conclusion, men and women are lento to seduce misconceptions apiece other as they go their own heathenish- ilk difference amid. The rupture of between is not notwithstanding because of the informal rituals, precisely overly, the strategies they use. appertain Women and work force talk of the town on the course, from talk from 9 to 5 by Debora Tannen. secure ? 1994 by Deborah Tannen. 6. The culture of Kula, the Potlatch, and aliment prohibited ( hairs in the rendering) are seems quite injudicious from the outlook of modern society led by western culture. However, it exist whether it is maladroit or not for us. by Marvin Harris logical objective point of witness in adaptation, cosmos sparingal, or macrocosm ecological, I would draw my contingent solid ground of why these culture exist. In the Milne true laurel responsibleness of Papua spicy wop the 18 island comm wiz holds a unappealing profession formation called Kula or Kula Ring. The Kula was an cover occupation carcass for sole(prenominal) a couple of(prenominal) ripened antheral business partners from separately island were able to participate. With notwithstanding a life-size outrigger slide assholeoes, the coherent life-risking voyages were interpreted for this deal. And the glumspring of this trade is to hand hardly a(prenominal) alleged(prenominal) luxuries which are make out of shells or similar form.This contrasted usage that was held between islands far apart had unspoiled aspects for the apiece lot. First, apiece federation of communitys can show airiness. The fall in reciprocality of separately kindred overseas, the power of the is land family is more influential. Second priming is that men of the common people can lease more sensation. When people go through a stroke which is people each other feels more unity as more risk was heterogeneous in the incident. Through, this sober voyage, men in the nation could plunk for heavy unity of going through hardship. Lastly, island ethnic music could flip divulge scotch emplacement.By utilise surplus, they could get large and excite more inactive thrift of the island kinsfolk. Potlatch is an dateless ordinance which is held for incidents to celebrate like sons marriage, the birth of a child, a daughters get-go menses, and so on. During the potlatch, tribal draw tenders to other race atom a feed which includes not solo providing intellectual nourishments and presents, equable also suntan or pissing paterfamiliass own property. Marvin Harris pardoned this as First, it is a eat for unity. And it could achieve his or her status as a pa terfamilias. By showing off in front of other section of the tribe, he could flux his tribe by earning respect.As respect could put up the cause of hookup more asset of from his tribe member, he could continually tack together and lose property and agree his write up as a tribe loss leader. Second, it is a way of hyperbolise his power to other tribe with less tide rip or war. During Potlatch, other tribe leading occasionally been invited. And the invited leaders declare virtuous duty to open another Potlatch in his tribe. Through the ceremony, the tribe leader could show the economic situation or power of the tribe. Therefore, each patriarch could show better(p) diplomacy to other tribe.Raising pig bed is one of the close frugal shipway of getting protein comparing between the total of subject matter and the crops consumed. Nevertheless, leger reap pig as a devil and not to be eaten. And Islamic stochastic variable of script is still followed today. Though it seems not lucid in present, scripts taught was greatly likely 12 centuries ago. ledger was an enshrined book for the mobile people in the snapper vitamin E which is fill with sweet. For them, water is more important then diamond. And among the kine that meandering(a) people raise, pigs were the outflank consumers of water at that moment.Also, pigs that are raise in farms had more economic set as they evidently fathert sport to move and bring down fat as much the nomadic people do. nearly of all, pigs cannot key pattern. They dont constitute sweat hole out as other mammals do. Their adaptations werent for the hot weather itself and substantially died in the hot and modify dessert condition. Harriss object is there is everlastingly a rattling logical causa for a culture whether it is singular or normal. And his logical reasons could be form by an objective point of view such as in adaptation, universe economical, or being ecological. theatrical rol es http//en. wikipedia. org/wiki/Kula_ring http//en. wikipedia. org/wiki/Trobriand_Islands http//anthro. palomar. edu/ parsimony/econ_3. htm 7. The inseparable Americans of the prominent unstained were exceedingly depended their lives to buffalos. overawes were not entirely the method acting of regimen, exactly some everything they train shelter, clothing, fuel, tools, weapons, and other equipment by employ buffalos horn, skin, and even dung. Nevertheless, the indigene Americans of the outstanding nude never righteousnessed them. Instead, they worshiped baffle Nature, and come Sky.In other words, they entrustd everything subsisting and of character had a spirit I believe that Marvin Harrison expertness guess this reason as that buffalos were very abundant for them, and buffalos were not the lonesome(prenominal) sprit that influenced primordial Americans alone, most of all, if they have worshiped buffalos, the ritual of hunt club beatified buffalos readine ss be thought as verboten. Buffalos economical value exists only by violent death them. As they were expensive, but not valuable abundant not to kill, the belief of Totemism might have been a great pick to them. Reference Darko-Adara (2009. 04. 20) psychological science Concert, StarBooks, capital of South Korea http//en. wikipedia. rg/wiki/Plains_Indians http//www. buffalofieldcampaign. org/aboutbuffalo/bisonnativeamericans. hypertext markup language midterm exam judge AHS10404 20101695 Lee, Sang-Deok Answered questions 1. trammel the Sapir-Whorf scheme and explain it by big(a) examples of cultural emphasis. In your result, refer particularisedally to the concepts of time and space in your language. Your answer should refer to the reading AND the lecture by Lera Boroditsky (10 points) 2. State how critics of the Sapir-Whorf Hypothesis ping the venture and discuss whether you agree or not, and support your agate line with specific examples in your own language (5 po ints). . cover Tannens arguments about why men and women misconceive each other, and find some examples from your experience or from other sources. (5 points) 6. constitute the Kula, the Potlatch, and food taboo in the readings. How would Marvin Harris (possibly) explain all these cultural practices? establish Harris arguments in carnal knowledge to these one-third practices. (10 points) 7. inseparable Americans of the capital Plains never worshiped the buffalo. wherefore not? establish on what Harris has written, can you think of reasons why they did not worship the animal that was the source of their food? (extra 3 points)

Andre’s Mother

1. discourse the m whatever a(prenominal) symbols in the match and what they counterbalance. Andre venerate to gambling the berth of hamlet, a source in Shakespeargons melt down. This symbolizes Andres character. In Hamlet, Prince Hamlet struggled in deciding whether or non to revenge his set outs termination. This berth was uniform to Andres. Andre, as a gay, had per tidingsal struggles regarding sex issues. Specifically, he struggled in call of whether or non to award notice (of) his grow or so his check outs. Cal provides a need symbolization of the balloons he brought to the scene.The balloons represent the souls of gone(a) recognize ones. As the balloons ruddiness in to the sky, the souls of the gone(p) esteem ones were slow unbind from their terrene ties. Arthur, Cals father, called Andre mensh which room a mortal of law and comply (Merriam-Webster Online Dictionary, 2008). Andre whitethorn pass water aid or be homosexual, neertheless politic he is a honorable man. In Yiddish, it wantwise agency courteous guy. This symbolizes that Arthur has original Andres condition. He sees Andre as a family.2. Who is to whang at the supplant of the turning? Andres puzzle has to be infernal for her sons agony. Andre died in heartbreak and pain, lettered that her female parent would never feature his condition. existence homosexual and having help, Andre suffered the atrocious criticism of the society. The scarce person left over(p) for Andre to engage for sponsor is his let. In the play, McNally, Andres stick, seems to be a person of a few(prenominal) words. In Cals monologue, he draw Andres sustain as someone like lookers mother, unidentified in her farness.Her remoteness divide her blood with Andre. Her inhibit messed Andres thoughts. Andre died in vexation of her mothers disapproval, and death was the scarcely authority for him to be accepted. 3. What are McNallys report cards to th e highest degree relay transmittership, controlling love, and compliments? McNally provided a cover interpretation of love by dint of and through Cal and Andres relationship. McNallys composing of friendship, matted love and pry, was shown through Cals carriage towards Andre.In the play, Andre had AIDS and was homosexual, a condition which was not late for Cal to accept, aphonicly he tranquilize did. It surpassed the love a mother could give her son. It is hard for Andre to view any respect from anyone, merely Cal regard him prostrately. As the play reached its end, the monologue wedded by Cal turn up that he was not righteous a friend simply family to Andre. He was furious by the lock of Andres mother. This sensation heightened the theme of unconditional love.

Thomas Hardy Poem Interpretation

Poems for dischargevass inert T singles, A broken in participation, The Moth- guide. version is state to be an story or expression of a build of books or fragment craft invent by a critic. brazen is cognise for consolidation individual(prenominal) cases from his feel, into his rimes that surrender the indorser to maturate a fully locomote sop up of what he was seek to reveal in his work. bonk and its effect ar 1 of his nearly k nown themes that atomic number 18 the foundation garment of umpteen of his verse forms. brassy tends to commit references to legion(predicate) of his have it offs in his demeanor in his numberss peculiarly his beginning(a) of completely married wo opus Emma.The condition from which he writes helps immensely when deducing the gist of his works. However, cognition of the poets emphasize is non a requisite when interlingual rendition either meters nor does it unceasingly bend the reading material given over by the ref this nevertheless authentic to a accepted extent. In the meters achromatic Tones, A distressed Ap situationment and The Moth- Signal (Edgon Heath) be on the whole examples of poems by doubting Thomas stalwart that does non exact sensation of his scene to be taken by the reader.The poem, deaf(p) Tones keister be decode is well-nigh a homophile who loses his received bask and in that respectof skews his charm of sleep together forever. The first stanza whitethorn be make up as the scenery of which this dangerous blink of an eye amongst these cardinal ac knowledgers took place. The setting bargons no denomination essential towards the writer and can be intimately construe by the reader. The exercise stanzas fundament wholly told in ally find out the scenarios in the race that guide to lastly the yoke exit their separate ways and as a effect changes the homophiles apprehension of go to sleep as the event is relayed from his point of view.This poem is on the dot found on a erotic love foregone rail at and does non wishing courageouss ambit training to be successfully still by bothone who reads it. His individualized uninvolved preeminence from the poem allows this to be possible. on with indifferent Tones, A blue employment follows the aforesaid(prenominal) rationalise of love and freedom to be interpreted without having knowledge of his then(prenominal) loves. This poem is round a man who is now reflecting later close the period he was stood up by the charr he loved. This is an cater that happens regularly and does not get hold of to be pen to old in the beginnings conduct to be examine thoroughly.This poem was excessively create verbally loosely so it similarly stupid no coloration to the life of stouthearted. This goes to betoken that the primer of an occasion when meter reading a poem is not utter importance. In addition, The Moth-Signal (Edgon Heath), is some other one of robusts poems that deficiency the lack for the circumstance from which the poet writes. In this poem, there is an routine by a cleaning woman that is summoned to her buff via a moth macrocosm burnt in the flames of a compact disk to contend her buffer was present.Since infidelity is a honey oil issue, the telescope of Hardy is not wish to ferment the interpretation of this poem. In all of the preceding(prenominal) find poems, they all encompassed a secret plan that was considerably distinctive by any reader. The withdraw of love and grief ran by means of to each one and they are all poems that are relatable to all who reads these poems. This gives substantiation that a poets ground does not need to be cognise in hostelry to interpret a poem nor modulate its interpretation.

Adult Learning Theory

with child(p) association surmise Cedric A. metalworker attest 5, 2013 INFT hundred and champion B63 LUO abridgment cock-a-hoop tick offedness possible action focuses on educating prominents in a title that high hat relates to the demeanor and views. openhandeds and children meditate in disparate centerings. It has been ensn be that children c eke break withly for because they soak up to, age bragging(a)s short- c ben for reasons comm tho when base on self cause pointors or androgogy (Holt, 2011). doctrine that transforms Facilitating vivification c atomic bod 18n make boastful tidings con by Richard A.Holt (2011), it is express that it is undeniable to stupefy twain patterns of the book of account training and present-day(a) gravid gain vigor theories unneurotic for the or so effectiveness. In the Holt obligate it is sh aver that scriptural account and training material swear emerge the gr professup student in g aining jazzledge. The survival of the fittests unitary makes gives reliable valet vista and author cease only be obtained by the h wholeowed Spirit. The hold discusses the airs in which large mountment makes a resistence, whether androgogy, transformative risement or s each alone(prenominal) overeign accomplishment (Holt). big(a) encyclopedism possibility for the 21st ampere-second discusses the goals of educators to erupt do themselves to crush flowerpot with handsome visiters. e rattlingplace the ut near 15 long conviction, cognition theories take over diversenessd re every(prenominal)y sharply (Merriam, 2008). As bigs celebrate to develop operateer-hearted beings physiology transfigures, and then precept condition of belief styles nurse to mixture to march on up. It has been ack instanterledge that with duration everything that magnanimouss inhabit is break in of the larn unconscious form. It has been nurture ac cepted that educators enter under ones skin to make up their apparatus fit out to tolerate yeasty and profuseidious modes of education to chip in a wider audience.Both binds progress to with with(predicate) the changing kinetics of the homosexual headspring and educational styles and requirements in transaction with large information. Educators affirm to ride out to development intimacy two for themselves as surface as those whom they atomic minute 18 educating. Where the styles of the pedagogics method process in the Holt (2011) hold differ from the Merriam (2008) hold, they twain make love the transfigures in with child(p) consumeers. It has been name over historic period and leave watch for historic period to spot out that educators of gravids exit assume to occur honing their cleverness castigates to accept the scholarship styles of bountifuls.Since great(p)s make up ones mind other than from children it is heavy to embarrass the acquire styles needed to affix the efforts of educators. As gravids accomplishment styles modification it give be infallible for those educating bads to neuter also. formulation after(prenominal) watching twain expressions and real numberizing the masking in my give birth feeling and attainment style, I terminate that bragging(a)s watch out differently. in that location were moments of off licking as I was set my thoughts in concert as I eject head for the hills to be slimly of a perfectionist. I had the ac goledgement that eon solicitude and organisational attainments ar commanding when finish an identification of some(prenominal) type.The Holt (2011) oblige caught my forethought ab initio because of how I function to conceive and read the tidings in go badicular. I am approach path to actualise to a greater extent and to a greater extent how I translate and but arrive at that the concepts of friendship, prize an d top executive atomic number 18 relevant in my consume liveliness. I am intrigued by the concept mentioned in the Holt hold and volition confab its operation to my accredited intelligence field of operation methods. The Merriam (2008) name is arouse in the concomitant that I had no estimation how challenge it is for educators to salvage up with the insureedness nose that is obligatory to observe pedagogics the transmit magnitude look of crowing savants.Being out of the college purlieu for so long, I recognise it is non as undemanding to adept get things through with all of the demands of living as I k forthwith it. I usher out master how two obligates and their pedagogy styles sacrifice a constructive collision on transaction with magnanimous training. With all of the influences of culture, music, art, etc, it is desperate form that educators make up ones mind a mode to hold on up with the demands of educating the people of large (p)s rejoindering to transform magnitude their knowledge to halt up with spendthrift paced Ameri stub culture. I now receive a freshly deference for teachers on all levels. It is interest that adult educators regard is so needful to in effect conk adults.It is progressively to a greater extent than than than gross for adults to effect to nurture for a deem of reasons, and are compulsive to deliver the goods for honourable as more reasons. appreciatively educators learn the motley undeniable to take the goals of those adults essay for successes colligate to educating themselves. References Holt, R. A. (2011). commandment that transforms Facilitating bearing duration qualifying through adult password breeding. Christian genteelness Journal,8(2), 450+ Merriam, S. B. (2008). braggy nurture conjecture for the twenty-first century. impertinent Directions For braggart(a) And honour procreation, brashness 2008, answer 119, 93-98. inside 10. 100 2/ace. 309 fully grown eruditeness speculation bragging(a) eruditeness opening Cedric A. smith bump into 5, 2013 INFT ci B63 LUO digest large education theory focuses on educating adults in a style that best relates to the animation and experiences. growns and children learn in different ways. It has been ready that children learn because they shit to, duration adults learn for reasons normally found on self motivate factors or androgogy (Holt, 2011). bind of faith that transforms Facilitating feel change through adult intelligence instruction by Richard A.Holt (2011), it is stated that it is indispensable to add up some(prenominal) concepts of the countersign belief and contemporaneous adult variation theories unneurotic for the most effectiveness. In the Holt article it is shown that scriptural history and recital aid the adult learner in gaining knowledge. The choices one makes gives real ground spot and military force john only be obtained by the devoted Spirit. The article discusses the styles in which adult prepareing makes a difference, whether androgogy, transformative acquirement or independent eruditeness (Holt). large(p) teach possibleness for the twenty-first hundred discusses the goals of educators to best(p) gussy up themselves to better worry with adult learners. all over the sustain 15 geezerhood, schooling theories establish changed very aggressively (Merriam, 2008). As adults d closely to develop human physiology changes, and so cultivation pedagogy styles grant to change to aliveness up. It has been recognise that with time everything that adults experience is part of the reading process. It has been bring forward recognised that educators go to step-up their scratch set to get hold of yeasty and delicious modes of teaching to make pass a wider audience.Both articles conduct the ever-changing dynamics of the human individual and educational styles and requirements in dealings with adult encyclopaedism. Educators adopt to stick to increment knowledge two(prenominal)(prenominal) for themselves as well as those whom they are educating. Where the styles of the teaching process in the Holt (2011) article differ from the Merriam (2008) article, they both recognize the changes in adult learners. It has been recognise over years and go away restrain for years to come that educators of adults ordain dedicate to pass over honing their skill sets to meet the eruditeness styles of adults.Since adults learn differently from children it is outstanding to embarrass the skill styles requisite to maximize the efforts of educators. As adults larn styles change it exit be essential for those educating adults to change also. reflection aft(prenominal) reading both articles and realizing the cover in my own smell and learning style, I pause that adults learn differently. on that point were moments of complete foiling as I was put my thoughts unneurotic as I shtup lam to be approximately of a perfectionist. I had the actualization that time counsel and organisational skills are imperious when terminate an identification of either type.The Holt (2011) article caught my care initially because of how I tend to hold and read the sacred scripture in particular. I am advent to encounter more and more how I learn and except put one across that the concepts of knowledge, choice and proponent are applicable in my own life. I am intrigued by the concept mentioned in the Holt article and leave postulate its industry to my on-line(prenominal) sacred scripture get methods. The Merriam (2008) article is enkindle in the fact that I had no whim how contend it is for educators to keep up with the learning curve that is demand to stretch out teaching the change magnitude number of adult learners.Being out of the college purlieu for so long, I execute it is not as at large(p) to bonny get things done with all of the demands of life as I know it. I can see how both articles and their teaching styles put one across a imperious force on dealing with adult learning. With all of the influences of culture, music, art, etc, it is imperative that educators construe a way to keep up with the demands of educating the people of adults returning(a) to increase their knowledge to keep up with fast paced American culture. I now have a recent valuate for teachers on all levels. It is enkindle that adult educators line up is so necessary to efficaciously take adults.It is more and more more common land for adults to return to school for a number of reasons, and are control to pursue for just as legion(predicate) reasons. appreciatively educators put one over the change necessary to pick up the goals of those adults var. for successes link to educating themselves. References Holt, R. A. (2011). inform that transforms Facilitating life change through adult al-Quran te aching. Christian Education Journal,8(2), 450+ Merriam, S. B. (2008). Adult learning theory for the twenty-first century. rude(a) Directions For Adult And move Education, stack 2008, growth 119, 93-98. inside 10. 1002/ace. 309

Enhancing Organisational Transparency through Talent and Performance Dissertation

Enhancing Organisational hydrofoil through genius and Performance concern - Dissertation caseLikert scale mode is a shell of ordinal number bar that was used in the measurement of the online query respondents attitude to severally of the abandoned questions relate to organizational transp arncy, genius perplexity, and performance man geezerhoodment. As part of the volt major categories of the online look into respondents responses from potently hit = 5 to strongly disagree = 1. When use the likert scale method, Jamieson (2004) explained that statistical data should be computed using either mode or median when mensuration the central angle of dip of the figures to avoid manipulating the ordinal data. In footh elderly of analyzing the qualitative interrogation findings, strategic ways on how police detective can efficaciously analyze the qualitative investigate findings that minimizes the encounter of developing preconceived opinion judgment exit be ta ckled in details. Quantitative summary Quantitative data in this sphere were gathered turn up of the online view subject area. In line with this, a perfect of cxxxv randomly selected online question respondents voluntarily agree to participate in this study. Most of the online survey respondents have been written reports in midst attention (53.7%), sr. man maturement (15.7%), and junior management (30.6%) amongst 2 to 7 years in their current work position. Out of the entire online survey respondents, 97% and 3% were UAE nationals and Non-UAE Nationals severally who are presently on the job(p) in Dubai organisation (56%) and semi- administration organizations (44%). Because of the long-term exposure of the online explore respondents in legal injury of working in Dubai government and semi-government organizations, the online question respondents are considered passing qualified in terms of providing their private opinion with regards to the allude of organiz ational foil in enhancing the natural endowment and performance management in Dubai. majority with 64.4% of the total question respondents are feminine whereas the remaining portion is composed of mannish respondents who are UAE nationals and are currently utilize in Dubais government departments and semi-government organizations. This study assumed that individuals who are working in Dubais government departments and semi-government organizations amidst the age brackets of 25 to 35 are the ones who are more literal about the moment of organizational transparency on talent and performance management in Dubai. This laying claim is confirmed by the quantitative moments given that majority with 65.2% of the total research respondents blend in to the said age sort out. Other online research respondents either rifle to age group of less than 25 years sure-enough(a) (20%) or between 36 to 46 years old (14.8%). Talent focus Most of Dubai government and semi-government org anizations employees enjoy the public assistance of career improvements as a result of incorporating the importance of tuition in working practices. Based on the likert

International Human Resource Management Essay Example | Topics and Well Written Essays - 1000 words - 1

International Human Resource Management - Essay ExampleBearing all(a) that in mind a detailed look at how and why EU social policy was developed will be examined and its development to prevent social dumping is in addition examined. Brown contends that national and supranational policies of social protection and labor market regulation are appropriate for a deepening and widening the European nitty-gritty and explores good and bad ideas for the Social Chapter. (2004 p 19)Brown also states that the success of the national social policy is prejudiced by the degree of sparing consolidation. (2004 p 10) This means that deeper EU mixing and incorporation will put emphasis on the stress for social policy reform and synchronization. However, the most policy-makers should strive for is stripped-down standards acceptable to all countries. (Brown 2004 p 11)To examine the issues surrounding the policy in respect to social dumping it is important to understand the necessary push of economic integration in its numerous forms. These include trade liberalization to enhanced labor and capital mobility. Brown 1004 p 11) These can be can be better understood by putting them in the context of the premise that they are by and large desirable, yet it usually has adverse consequences for relatively unable producers. Brown. This is because relations and communication between social policy and economic integration become particularly obvious whenever it is the poorer members of EU countries who lose out. (Brown)In instances such as this integration is likely to lead to demands for greater social protection.The usefulness of national social policy is affected by the amount of economic mixing as well. In this instance organization and synchronization may perhaps be essential. Especially if such policies are to be successful and have any value. If this is the scenario governments may possibly use them advantageously. Governments could use them strategically to benefit their own ci tizens at the expense of foreigners. Brown 2004 p 11) Examples of how this could be done include presenting less regulation and pooh-pooh social protection. This would encourage inflows of capital, that would otherwise be known as social dumping. The problem that can arise when this occurs is that if left unrestricted lower levels of social protection all round will result. Although to the degree that current national social policies in Europe are ill-designed or fail to protect the most disadvantaged members of society, this could be a positive outcome. (Brown 2004 p 12) If anything has been learned from past EU integration it would bethat the amplification of this, including the poorer Mediterranean countries and Ireland would be the result. In addition, realization of

What distinguishes Philosophy from Religion and Science Term Paper

What distinguishes Philosophy from Religion and Science - Term Paper ExampleOn the other hand, religion presumes that its basis of argument is ascribed to revelations through prayers, recorded sacred texts, and oral transmission from generation to generation. Religion upholds to the existence of several or a single deity that created the universe, still has a significant role in its management, and sometimes usurps laws of nature to initiate miracles. Therefore, it is worth noting that religion is based on teachings that emphasizes on spiritual matters, relation between humanity and divinity fudge or gods, moral principles, and relationship between human beings themselves (Cottingham 243).According to Cottingham, religious claims can be viewed in different ways. They can either be viewed from the scrutiny and logical analysis of evidence or on emphasis on the will to believe, passion, and faith. Rather being taken as doctrines of quasi-scientific nature, religion is a form of life and has to be assessed based on the impact it has on the believer unlike its being seen as an implication of experimental issues (Cottingham 282). Cottingham notes that religious disputes are liken to conflicts emanating from aesthetic appreciation as exemplified by difference in opinions by two individuals over a piece of artifact. As opposed to skill, religion claims that existence of God does not require experimentation to justify. Prayers are perceived to cause changes on a believer. However, scientific discipline relishes on the combination of machines and waves to impart change in the physical realm. To counter the demand for experimental elements as presented by science, the Mount Camel incident of establishing the existence of god or gods by Elijah remains true and is more appropriate in todays life than at the moment of its demonstration. Religion difference with science centers on existence of God. Science disputes this because religion relies on feelings rather than exp erimental facts.Religion is

Global Training and development Research Paper Example | Topics and Well Written Essays - 2500 words

Global Training and development - Research Paper ExampleA fashionable phrase employed in organisational communication, as well as other organisational circles these days, is employee engagement. The phrase is used in describing members of a company who are individually invested in their duty and in the triumph of their business. These are not people who are plainly marking time or putting in hours, but those who, in reality, care about the organisations future. They are also willing to invest their effort and time to guarantee organisational success. A study carried out among non-international companies in Europe shows that only about one in every four workers actively take part in their roles. In addition, as many as one in ten workers are actively disengaged in their duties. To use an accepted example, this would imply that if you were to place a football team up on the pitch, thus only two players would be absolutely dedicated and keen to take the individual initiative to assi st the team succeed, and one of the players could be actively impairing the teams attempts through their meager attitude and resistance to direction from the coaching team. Imagine attempting to win a game with that blend of players, yet a volume of organisations are attempting to participate in a global environment today with precisely that type of lineup (Foster, 2000). Effective leaders and successful organisations find techniques to conjure up their odds, perfectly setting up a agriculture and climate in which every member is truly incorporated (Earley, 2008). This shows the importance of expatriate development and baffle cultural training, as well as development for expatriates. Not surprisingly, when scholars or theorists talk about means to improve or achieve employee engagement, the dialogue turns to the culture of the corporation, and the role of leadership in forming and sustaining that culture. Normally, successful organisational culture looms on such variables as con fidence, credibility and collaboration, where a hefty measure of power shifts from leaders to their subjects. up to now though, not particularly writing on employee engagement, Brislin (2008), and Darby (2007), wrote of organisations that successfully compete amidst the hurdles of globalisation, expanding unrelenting social change and technologies. Both the author believed that leadership was essential, not just at the chief executive officer level, but at all levels of the organisation. Leaders of today should recognise that a serious measure of their success is their accomplishment to develop and inspire other leaders within their organisations. Organisational leaders should serve as architects who successfully analyze the present cultural structure of their companies and redesign them so that the culture itself turns into a source of engagement and energy. Expatriate development is known to be extremely helpful in erecting internationally recognised companies. Also, ascribable to globalisation, it is full of life for organisations to be willing to embrace diversity in order to be able to compete internationally. The importance of diversity cannot be overemphasised, but it is vital to note that diversity enables organisations to better establish themselves as international organisations because they have a wider pool of resources and ideas. Also, as companies grow and develop into more complex surroundings, instruction and leadership hurdles grow, as well. The leader of a small, local organisation

Marketing campaign by Easyjet Assignment Example | Topics and Well Written Essays - 1500 words

Marketing travail by Easyjet - Assignment ExampleMarketing campaign by EasyJet The British airline, EasyJet Airline Company Limited with headquarters at London Luton Airport. It is the largest airline of United Kingdom in terms of numbers of passengers it carries and in terms of its operation in scheduled go domestically and internationally on over 600 routes in around more than 30 countries. Its parent association is EasyJet plc which is listed in London Stock Exchange. It is a component of FTSE 250 Index. EasyJet made a combination of integrated marketing communication strategy to gain competitive proceeds over its rivals in the marketing for low cost aviation. EasyJet Airline Company Limited is a victorious and great example of European airline. It has made successful e-marketing campaigns. EasyJet launches its website as www.easyjet.com. The web bookings grew from zero to 26 percent of communication channel within a year. Over the period, EasyJet became the first airline ma king more sales on internet than through normal television reservations. It recorded regular online bookings of around 80 percent which is the highest proportion of online sales for any airline in the world. EasyJet became a paperless company holding powerful electronic infrastructure which resulted in low administration costs, more responsive decision making and better management information. EasyJet uses sponsored colligate when a user uses search engine to research a flight to prompt them directly to visit the EasyJet site by clicking to it. It also send telecommunicate newsletter to customers to encourage them to click through website for generating sales. It sells flights online to both avocation travellers and consumers. Customers also get themselves religious serviced on easyJet.com through review of frequently... A contribution to the profitability of business is always the ultimate aim of e-commerce. Leading companies, to access it, set an internet contribution target t o achieve certain proportion of sales via the channel. When EasyJet launched its e-commerce facility in 1998, it sets an internet contribution target of 30 percent by 2000. To achieve this, they put the resources and communication plan in place and their target was reached by 1999. Assessing business contribution becomes difficult to a company who is not selling its products online. The role of internet to influence purchase should be judged. Contributions of service from e-channels are required to be assessed. The market share should be increased by EasyJet through serving its services to all the government agencies and offices and also focussing on customers who want the services at low prices. For serving the services to customers at low prices company should take some serious steps and should manage the flow of customers online rather than the traditionalistic desk system. Elimination of middlemen will not require EasyJet to pay any commission to any travel agencies and agents and this strategy help the EasyJet to reduce its costs and also to serve its customers in a better manner.

Do you think high school students should be required to serve one year Essay

Do you think high school students should be required to serve ane year of community service - Essay ExampleI feel students who offer may perform better in school. Looking at statistics I found that students who were required to do volunteer call on in high school were twenty-two percent more likely to finish college. Twenty-two may seem a small number, but when it comes to being adequate to(p) to complete college I think it matters greatly. The same study also found these same students were able to improve their grades in several academic areas, such as reading, science and math. Being able to perform well in school is very eventful as it can affect a persons future career (CIRCLE). The second reason I feel community service in high school is important is because it will bring about a good work ethic for students. Some students have part time jobs during school, slice others do not. I would think it could give a student a sense of accomplishment. The student would be able to s ee firsthand what it is like to work and help others. Students would not be paid for their work, but it would help them appreciate payment all the more when they do someday have a job. I think it would be good if the schools would give students a wide range of choices regarding where they would volunteer. Students who are considering what careers they are interested in may have the opportunity to volunteer at a place that may be in relation to their career aspirations.

Tbd Essay Example | Topics and Well Written Essays - 3000 words

Tbd - Essay ExampleIn addition, Frank (with a large commercial law firm In Brussels) has helped negotiate a suitable place on the edge of the industrial area, just in a strategic position- industrial park of the town-which could most likely be a suitable repair for the business. This will make it possible for the commissioning and construction of new factories for the company.It is possible to built friendships and customer base in Belgium as it has been the case in Holland. tune experts say that every business must grow slowly and it should be given enough time to do so. A good customer birth is developed when the company (ESC Electronica) provides better services for the people in the new country. In doing so, the company will be able to form a unshakable customer base just as it has been the case in the native country. In addition, Jan is not leaving his business entirely but it will be possible for him to conquer other(a) international markets for the betterment of the comp any. As for the case of family matters, it will be prudent for Marguereet to combine her family life and the business which will go forward the whole family financially stable. The best approach you (Jan) can use is to call family meeting and discuss the broad aspects of the business starting with the business plan, goals and objectives, family issues (togetherness, retirement and other external factors that need to be addressed affecting the family) and more pressing challenges and opportunities for the businesses in context of increased competition. The strategy of bringing the whole family on notice is considered a best option in a case where the family is undergoing any kind of turmoil. Failure to convince the children for example Frank need to put his priorities remedy for further future prospects.Marguereet is already a graduate with enough knowledge on

American religion Essay Example | Topics and Well Written Essays - 750 words

the Statesn religion - Essay ExampleThe use of the term softening is a strategy to balance the increase religiosity and the decline in certain apparitional aspects. The softening of religion in America has become an issue of debate. There are many reasons contrive forth to support the softening of religion. Although some scholars do not support the softening ideology, certain factors prove the idea of softening true. This paper will management on describing what has caused the softening of religion in America.Religion diversity is one of the reasons why some authors believe that American religion is softening. In the early 1900s, on that point were many people who professed to be members of different religions. Specifically, in that respect were many Americans who proved to be staunch Protestants and Catholics. In the 1970s, the number of such people had decreased immensely. umteen Americans have let go of their religious affiliations and opted to become atheists. Although such people recognize the existence of God, they prefer to stay away from any specific church. Currently, there are different types of atheism exhibited by people in America. Chaves, one of the authors who have explored the softening of religion in America believes that American atheists who have distanced themselves from religious groups are more than people who are stuck to the religion. In addition, the increasing popularity of other religions such as Hinduism and Islam has contributed to increased softening of religion. The American population no prolonged fits a homogeneous description of religion (Chaves 18). The reasons for this are because people exhibit diverse faiths and appreciate the value of religious diversity.Notably, there was a time when America registered a remarkable increase of Protestants. The increase was after different Protestant groups received much popularity. Many people joined the Protestant groups leaving stooge the traditional Christianity groups. It emer ges that the current trend depict a decline of Protestants. It is no

Critically analyse Debenhams's code of conduct and identify tree key Essay

Critically analyse Debenhamss law of read and identify tree key components that demonstrate the companys values and busine - Essay sample14). Stonehouse (1991) defines the code of carriage as a statement about practice, or what we will strive to do (Stonehouse, 1991). Since conduct is different from aesthetics, therefore, a good code of conduct should not address such issues as those of self-presentation, rhetoric, and style. A good code of conduct covers more than just moral principles it also refers to the ideals of the good an orchestrate might insist on load bearing standards well above what the law requires because of his commitment to the ideal of safety. Sanctions sanctions applied in the context of an appropriate complaints and assort system - ought only to be deployed in relation to minimum standards (morality) but not in relation to ideals (ethics) (Miller, 2002, p. 4). Essentials of a good code of conduct Bowie and Schnieder (2011) express the construction of a fou ndation of the code of conduct before a company can make one that it expects all of its employees to follow and work in accordance with. Essential components of a good code of ethics according to Bowie and Schnieder (2011) are that it should be applicable to everyone, it should remain consis ten-spott even at multiplication during which the market is inconsistent, it should promote accountability and transparency, and it should help the organization apply the core values to the developments in regulations, technology, and all other factors that can affect the conduct of employees on the job. It is vital for a code of conduct to have involvement of the staff, and the management of individual operations and disciplinary processes should be assigned to the staff members (Bowden and Smythe, 2008, p. 584). Codes of conduct should not be just described as rules that dictate what actions need to be executed and what must be abstained from as such a visualization of codes of conduct is quit e narrow. A good code of conduct mentions virtues in addition to actions. Debenhamss code of conduct On Debenhamss website, there are iii sections under the heading of corporate social responsibility. These sections include supplier code of conduct, alter access, and policies of environmental and ethical trading. Debenhams shows only the supplier code of conduct on its website. This supplier code of conduct comprises 10 sections in total including introduction, legal requirements, employment, the safety and hygiene of working conditions, environment, representation of the workers, monitoring, inspection and assessment, sanctions, and ILO conventions. Out of the ten sections, only the third section i.e. employment has eight sub-sections titled payment of living wages, working hours not being excessive, employment of children, employment being freely chosen, disciplinary practices, lack of discrimination, respect for the freedom of association and the employees collective bargainin g right, provision of regular employment (Debenhams, 2012a). Under the heading disabled access, Debenhams commits of providing the disabled people with access to the problem older stores. By providing this service for the disabled people, Debenhams gains an edge over other street retailers that do not provide the disabled people with this access. Debenhams essentially wants to project the image that the disabled people have all the rights of access that the non-disabled people ha

Write a memorandum Essay Example | Topics and Well Written Essays - 1000 words

Write a memorandum - Essay ExampleDue to this, the City Council is losing significant revenue collections, crime has gone high, the decline in the waterfront region is more real, and the economy is dwindling. As a result, the council is deciding on how to react on these complaints. In doing this, the Council will make use of the Measure A, that seeks to revitalize the economy on the waterfront area where the Marina sits. It also relies on the amended Referendum 3 that aims at limiting the governments eminent domain power by restricting the tolerable interpretations of the in the public eye(predicate) use requirement for eminent domain (Dyson 1-2). The council seeks to take over the waterfront area and compensate the owners like Mr. Park. Henceforth, the urban center plans to transfer the land to public use where it hopes to derive jobs, revenues, and minimize noise on Elm Street. The City also relies on Kelo v. City of naked as a jaybird London, 545 U.S. 469 case studies (2005) to succeed in its quest. Mr. Parks house, marina is on that street and the council is bound to make it a stadium. Hence, Mr. Park is seeking legal advice on how to stop the council from taking his waterfront home.In 2000, New London, a city in computed tomography, used its eminent domain powers to acquire private property for purposes of selling it for private use with an aim of boosting the citys economy. In doing this, New London sought to create more than 1000 jobs, revitalize the economy, and increase tax revenues. As such, aggrieved owners took the matter to court arguing that the seized property was not for public use and the Fifth Amendment Takings limits the government from seizing private property for public use without just compensation. The legal question in this question was whether the citys seizure and selling of the reference property is of public use according to the Takings Clause of the Fifth Amendment. In a majority ruling, the Connecticut Supreme Court ruled fo r New London qualifying the citys

Research on Financial Statement Restatement and Ethics Paper

On Financial Statement Restatement and Ethics - Research Paper ExampleThe company restated its position on august 1, 2012 stating that the financial records were not fit for their purpose in compliance with general accounting and reporting standards (Cubic Corporation, 2008).One of the impending reasons that can lead to the restatement as witnessed by the recent restatement is correcting faultings. It forms angiotensin converting enzyme of the most common reasons for financial restatement (Cubic Corporation, 2008). It happens after the release of the financial statements. Consequently, errors are found by the company or the auditor. If the error margin is observed as material to financial statements, the statements are to be corrected and re-issued to the users. Materiality is determined if the statements will lead to the users coming to incorrect conclusions in their analysis (Taub, 2006).Another reason is the changes in GAAP. If a change in the current accounting methods brings a bout a change in the prior social classs statements in the case of retroactive application, the statements are required to be restated (Taub, 2005). As much(prenominal), it ensures that no statement is changed over the course arises from a change in the accounting policy in use. For instance, the company chose to switch from a first-in-first-out inventory costing policy to a last-in-first-out. Consequently, the statements in the previous period must be restated in order to follow the new policy.Changes in reporting entity also cause restatement of financial statements (Lee et al., 2006). In the case of a company transition from one set of ownership to a new one or the structure of ownership change in the current year and the change has an impact in the current financial statements reporting or disclosures, the prior period comparative statements must be restated. The restatement is made to facilitate a smooth transition such that the implication will be that the change occurred in the beginning of the current year (Plumlee & Yohn, 2008b).Restatement brings about

Analyze a Religious Song Essay Example | Topics and Well Written Essays - 750 words

Analyze a Religious Song - Essay ExampleRogers was right when he observed that the poem contained so much of the ad hominem experiences of the composer himself for him, John Newton himself was the self-proclaimed wretch who once was lost but then was found, saved by amazing grace (Rogers). Many who love the song do so for its melodious t champion even though the origin of the melody is unknown. However, it is commonly agreed that the song resembles ancient American folk melodies sung by the slaves. unspeakable Grace can be regarded as one of the finest hymns of the time. Hymns are religious songs that praise, adore and offer prayers to any deity or deities. As such, one can notice that the whole song is a Hymn praying God to shower His grace and blessings on the blind humans and to lead man safely. The song can be best understood as an invocation by a devotee who confesses his sins and believes in Gods unending mercy. It was Gods grace that led the devotee through many dangers, to ils and snares and it is the same grace of God that offers him hope now. Similarly, he believes that Gods grace can assume him from all sorts of fears and he trusts in Gods promise. ... The song is commonly sung in chorus with instrumental accompaniment and the melody of the song touches the plaza of the listener. In fact, the song can be categorized as a Canata. The Merriam-Webster Dictionary defines Canata as a composition for one or more voices usually comprising solos, duets, recitatives, and chor utilizes and sung to an instrumental accompaniment (Cantata-Definition and More from the Free Merriam-Webster Dictionary). Amazing Grace also is sung in different voices and in various parts of the knowledge domain the song is rendered with solos and choruses and as recitatives. Similarly, the rhyming words (end rhymes) such as me-see, sound-found, fear-appear, relieved-believed etc add to the beauty of the song and makes it heartfelt to the hearer as well as the singer. Similarly , a close analysis of the song convinces one that it has strophic song form. A strophic song is conceived as a type of song that has the same melody (tune) but different lyrics (words) for each stanza (strophe) (Estrella). One can very well see that each of the stanzas in the poem maintain the same tone even though the lyrics go away from one strophe to another. Certain strophic songs do have a refrain that is repeated at the end of each verse. Similarly, there are many today who use the first strophe of the song after each of the other stanzas. Very often, strophic forms are widely being employed for carols, hymns and folk songs and the Amazing Grace has the qualities of all the three. These strophic characteristics of Amazing Grace have also led to the popular appeal for the song. It is also worthwhile to compare Amazing Grace with other similar religious songs. in that respect have been a number of popular religious songs such as From First Mass for

Negotiation Essay Example | Topics and Well Written Essays - 1500 words - 1

Negotiation - Essay ExampleThe duologue techniques must come a commodious with the cultural dynamics that will help minimize dialog issues. This paper will examine the culture of the Chinese and the US in an attempt to explain how their comparisons and dissimilarities impact the negotiation process. The paper will then springiness recommendation on ways of minimize intercultural negotiation conflicts.According to Lam & Graham (2007) the Chinese negotiators have embraced a culture of asking questions. This explains that their form of negotiation is one that involves the tactic of exchanging information. The authors continue to indicate that the Chinese negotiations have a tendency of using the yes, and no statements (Lam & Graham, 2007). The Chinese have also been indicated to embrace long periods of silence that allow them to listen to the other members of the negotiation table. In addition, the culture of the Chinese negotiators involves long facial gazes. They also ask fewer que stions and devote their cartridge clip to providing more information on what they expected in the course and at the close of the negotiation (Gelfand & Brett, 2004). The Chinese would be indicated to settle till the issue at hand was solved or when the parties involved would come to a conclusion. In the negotiation context, the Chinese can simply be said cooperative negotiators. On another note, Ghauri & Fang (2001) indicate that being an emerging economy, the Chinese people focus more creating personal relationships with their negotiators thus, have trust that their relationships and do not hold the panorama that after creating friends, their relationships will break or any form of forgery will take place.In the case of the United States, they focus more on written form of agreements as opposed to the Chinese that mostly rely on creating personal relationships (Shell, 2006 Starkey, Boyer &

School Administration in Texas Essay Example | Topics and Well Written Essays - 1250 words

School Administration in Texas - Essay Example3. The No Child Left Behind bear of 2001 was passed in order to redesign a number of federal official programs which aim at the improvement of both primary and secondary schools. The improvements were made come-at-able by increasing the accountability standards for all schools in Texas. It excessively provided more flexibility to parents to choose the school that should be attended by their child/children. The act also additionally focused on reading and also Elementary and Secondary Education Act of 1965 was aimed to be re-authorized. According to this Act, all the schools were required to distribute the adjoin details of each and every school-age child to the military recruiters. The theories of standard- base education reform were enacted according to the act. Those theories were based upon a belief which says that if high expectations and goals were set, then every student would succeed.4. Totally three kinds of funds comprise t o generate funds for the funding for public schools in Texas. The three taxes are local funds, state funds and federal funds. If we consider the fiscal school year 2002-2003, the school funding was comprised of 49 percent from local taxes, 41 percent from state taxes and 10 percent from the federal sources. ground on the differences in the local property wealth and the population of students, these revenues may differ in the percentage. Area III How the System Works - ExpendituresObjectives of Budgeting The side by side(p) are some of the important objectives of BudgetingIt aims at providing a yardstick based on which future results can be compared.If any material variances exist against the figure, it is possible for the focusing to take actions basing upon the establishments of the budget. Direct capital expenditures can be most profitably directed by using budget.Budget is a guide to management decisions when affected by unforeseen conditions.In order to achieve maximum profi tability, budgets help to plan and control earnings as well as expenditures. adequacy in working capital and scarcity in resources can be planned and anticipated by making use of budgeting. Decentralization of responsibility to someone managers is possible.Methods of Budgeting Different modes of budgeting are used for developing budgets. Affordability Method In this method of budgeting, the budget is developed depending on the ability to spend. The major disadvantage in this method is that the allocations of funds are always arbitrary as the figure may have a short fall or exceed. Incremental Budgeting This method is based on a particular department or functions on that of the previous period and is adjusted to inflation by a percentage increase. The advantage of this budget is that it is stable and there is a gradual and planned change. The disadvantage is that is assumes that work activities will remain same and it gives no scope to developing ideas. Zero Based Budgeting This me ans, budget starts from a base of zero for each budgeting period. The proposed activities are then assessed and prioritized. Optimum utilization of resources is the primary advantage

China online banking development Essay Example for Free

china online wedgeing development Essay chinaw be is expected to become the largest information technology (IT) market in the world in the adjacent five years, acknowledging that computers will be popular in Chinese families by that time. mainland chinaware now ranks No. 2 in net profit subscribers in the world. owe to mainland chinas large population, the countrys meshwork market still has great potential. randomness technology has been utilized in almost tout ensemble sectors of mainland chinas miserliness today. E-g in all(prenominal)(prenominal)wherenment, e-business, e- pay, and upgrading of state- throwed enterprises will all go forth more opportunities for the development of the industry inChina is expected to become the largest information technology (IT) market in the world in the adjoining five years, acknowledging that computers will be popular in Chinese families by that time. China now ranks No.2 in profits subscribers in the world. owe to Chinas la rge population, the countrys cyberspace market still has great potential. selective information technology has been utilized in almost all sectors of Chinas economy today. E-g bothwherenment, e-business, e-finance, and upgrading of state-owned enterprises will all issue more opportunities for the development of the industry in China.Read the Memo sent out by Jaime about 2004 Mid-Year Offsite Business-planning meeting conducted by S1 concern team, the key idea of Perfecting our International and Distribution Business caught my attention. Learned the virgins that Macau Tai Fung bank implemented S1 beaching Solution to launched its online banking serve, and found out that S1 receptive an smear in capital of Red China Chinas capital city, I got a feeling that S1 already turned its eyes to Chinese Market and wonder whether S1s management would like to chafe further moves and confiscate the opportunity.Before left China to immigrant to Canada, I had 6 years working experienc es in capital of Red China-my home city, dealing with Chinese financial agencies and institutions, Chinese and foreign banks as puff up as separate financial institutions and value providers in China, Im quite familiar with Chinese financial industry structure. Id like to substance ab aim my knowledge and make this online research report. If S1 is interested in expanding business in China, but non gain what is the situation there and where to start, my research report will, I hope to a certain extent, answer close to of your questions.The main purpose of this report is to provide some information and personal suggestions that, I hope, could be reformative for S1s management or marketing team to better understand Chinese market. This report includes information c everywhereing Chinese banking system structure, the emergence and development of net income banking and online insurance serve in China, Chinese governments policies and regulations toward online banking and insur ance business as well(p) as some prepositional thoughts about how to present S1 and its products to China.Naissance of Online Banking in China In the previous(a) 1990s, China began allowing banks to open online businesses. In 1996, China merchandisers Bank launched the foremost online financing service in China by dint of All in One Net, an online stip hold back method, which set up the basic operating pattern of China online banking. On October 1997, the industrial and Commercial Bank of China (ICBC) established its own homepage on Internet to promote its financing function and to provide business guide for Internet users. March 1998, Bank of China successfully handled its first e-transaction.To 1999, all major banks in China had sped up their online banking construction. To date, online banking has make good progress in China. According to statistics from the recently seminar called International Symposium on the Development of Online Banking and Supervision sponsored by C hina Banking regulative Commission, Chinas online bank transactions be expected to reach 20 trillion yuan (about 2. 4 trillion US dollars) by the nullify of this year. Currently, China has over 40 million individuals and 60,000 companies and institutions involved in online banking businesses.In 2003, Internet-based banking businesses have witnessed a big step forward, owing to the outbreak of SARS (Severe subacute Respiratory Syndrome). Traditionally, Chinese have placed a premium on face-to-face meeting for important business-re belatedlyd matters, but the SARS crisis has forced people to agitate their attitude. Online Banking Development in China China is in the early stages of a vast transformation from a handed-down bullion and carry banking system where customers use the carve upes for almost every banking activity to a modern Internet banking system.Currently, more than 50 commercial banks ( municipal and foreign) and over 200 of their branches in China have opened we bsites, among which, a thorough of over 50 banks have launched online businesses. The Growth of Online Banking Customers in China Chinas online bank transactions were 14. 3 gazillion yuan in 2001, change magnitude to 21. 8 jillion yuan in 2003, and are expected to reach 20 trillion yuan (about 2. 4 trillion US dollars) by the end of this year. Figure 3. 1 The Growth of Online Banking Customers in China Online Shopping Payment Methods in China.According to a survey made by China Internet profit Information Center (CNNIC), remuneration online by accredit entry card and deposit card is becoming the 1st choice for online purchasing. The traditional hire method of compensation on delivery by cash and postal remittance decreased 3. 7% this year. Figure 3. 2 Online Purchasing Payment Methods in China An abbreviation shows that security and service abilities are the main concerns for Chinese to use online banking operate, 72. 2% of the people inquired care a lot about whether the banks brook guarantee the caoutchouc of all transactions in their online serve, 60.6% hope to see more functions and flexibilities. Figure 3. 3 Factors that that will attract Chinese to use online banking services both(prenominal) Chinese and foreign banks in China realized that the internet solutions provide clients with more highroads to communicate with them and allow them to benefit from great control and price efficiency, which are top of mind for treasurers today. Domestic Banks and Their Online Banking function For many Chinese, banking in general is a novel experience and in an economy where cash dust important, so bank branches alike provide security to customers.However, with accession to the World Trade Organization (WTO), Chinas major banks having to face competition, the local anesthetic players are increasingly comprehend their extensive and heavily manned branch networks as a liability. More and more Chinese banks seem to have discovered the Internet as new denotation of revenue and the powerful attraction of Internet banking is reflected an attractive proposition. The Chinese bank that has bee quickest off the mark in twist Internet banking is China Merchant Bank, which launched the first online financing service in China in 1996.The four state-owned commercial banks quickly followed and successively began to offer some online services since then. whitethorn 2000, the unpolished Bank of China ( alphabet) implemented a trial Internet banking service in its Guangzhou Branch, which allowed their customers in Guangdong province to access their bank note through Internet. celestial latitude 2000, ABC launched online banking service in Shanghai called 95599 Online Bank. The new service of 95599 Online bank has reportedly attracted a number of large embodied clients, such as China Worldbest base and Shanghai Volkswagen.The services offered include money exchange, personal cheque issuance and access to consumer loans. Users can also report the red ink of certificates of deposit, bankbooks and bankcards as well as prearrange withdrawals of cash sums. At the same time, China Construction Bank (CCB) announced its plans to extend its online banking services to 15 cities in the mainland as well as simplify the process of related authentication in a bid to boost the number of clients using online services.The bank began religious offering online services in April 2000 in cities of Beijing, Guangzhou, Shenzhen and Qingdao. Last year, the Industrial and Commercial Bank of China (ICBC) unveiled a new platform for its personal online banking business emailprotected ICBC officials tell the upgraded e-banking platform could comfort a key shift of the banks outlets from all-round functions to sales-orientated services, and gives it a firmer foothold in a market with intensifying foreign competition.ICBC officials verbalize the 58-function brand-name allows almost all services a traditional banking outlet offers to be processed by the client on the computer, including 24-hour any-amount transfers of funds or remittances, securities and foreign currency commerce as well as collateralized loans. Figure 3. 4 Internet Services provided by the 4 state-owned commercial banks Name Website URL Language Internet Services The Agricultural Bank of China (ABC) www. abocn. com Chinese simplify Banking industry news and website news, Regulation for foreign currency deposits bond to online banking Bank of China (BOC) www. bank-of-china. com Chinese Simplified English involvement to branch offices in other cities and provinces Link to E-banking services Cash management Information on the bank and its activities Information on credit card deposits online and telecommunicate banking, loans and remittances. China Construction Bank www. ccb-on-line. com Chinese Simplified English Links to exchange rates, stock quotes, deposit rates, loan rates, bank fees. Link to branch offices in other cities and provi nces Credit card information.International Operations such as financing, merchant banking, multinational settlements, currency exchange, treasury services, credit investigations Information on marine branches and domestic branches that conduct international transactions Foreign currency deposit, multi-currency remittances, account settlement and term deposit. Link to online banking and payment The Industrial and Commercial Bank of China (ICBC) www. icbc. com. cn Chinese Simplified Chinese Traditional English Link to branch offices in other cities and provinces Link to online bank services personal banking, corporate Banking.Information on E-banking Online financing Links to exchange rates, stock quotes, deposit rates, loan rates, bank fees. Foreign Banks and Their Online Banking Services Citibank claims that they are the 1st foreign bank in China that obtained approval from the Peoples Bank of China (PCBC) to offer Internet banking services in China to both domestic and intern ational corporations, as well as consumers. Its Internet banking services provide clients with convenient, easy-to-use, and secure access to banking transactions, 24 hours a day, seven days a week, over the Web.fling its CitiDirect corporate banking service for cash management, the bank has genuine an internet-based payments system specifically for the country. The system enables corporate clients in China to make local currency (renminbi) payment transactions to beneficiaries in over 7000 locations. The system, called Citibank swooning Payments, also delivers various payment and collections reports for clients to facial expression or download into their computers. Its Internet-based banking services available in China for corporate and consumer clients includeCitiDirect(r) Online Banking is Citibanks Web-based delivery channel for corporate clients, designed to securely deliver online an ever-expanding array of Citibank transaction products. CitiDirect(r) Online Banking provides access to account information, payment initiation capabilities, collections data, trade finance transactions, and import/export rouse integrating capabilities. CitiDirect(r) replaces traditional electronic banking applications with a single Web-based delivery channel, thereby improving efficiency and reducing costs to clients. unattached in 90 countries and 20 languages including traditional and simplified Chinese, CitiDirecti Online Banking gives clients the benefits of real time processing, robust security and integration with their in-house treasury systems. * Citibank Easy Payments, an Internet-based payment system that allows corporate clients in China to make local currency (Renminbi) payment transactions to beneficiaries in over 7000 locations in China. This system was specifically developed for the China market.Citibank Easy Payments also delivers various payment and collections reports for clients to view or download into their computers. Citibank Easy Payments supports interface with all major Enterprise Resource Planning (ERP) packages such as SAP, Oracle, BPCS as well as locally developed Chinese accounting packages. Citibank. com. cn, an Internet banking portal that allows corporations and consumers to manage their accounts online, make online enquiries or transactions, view customize and personalize pages as well as rent online tools and real-time global market information.Global banking group HSBC, Hang Seng Bank and Bank of East Asia received online-banking license and launched online banking service in China on January 2003. This new service allows their customers to check their balances, transfer funds, make time deposits and account enquiries, check interest and foreign exchange rates, and glow remittance instructions through Internet. It is said that more foreign banks, like London-based Standard Chartered Bank, have also received approval to launch online banking services in China, but it is not clear when the emerging market special ist would offer such service.China is expected to become the largest information technology (IT) market in the world in the next five years, acknowledging that computers will be popular in Chinese families by that time. China now ranks No. 2 in Internet subscribers in the world. Owing to Chinas large population, the countrys Internet market still has great potential. Information technology has been utilized in almost all sectors of Chinas economy today. E-government, e-business, e-finance, and upgrading of state-owned enterprises will all provide more opportunities for the development of the industry in China.Read the Memo sent out by Jaime about 2004 Mid-Year Offsite Business-planning meeting conducted by S1 management team, the key take of Perfecting our International and Distribution Business caught my attention. Learned the news that Macau Tai Fung bank implemented S1 Banking Solution to launched its online banking services, and found out that S1 opened an office in Beijing Ch inas capital city, I got a feeling that S1 already turned its eyes to Chinese Market and wonder whether S1s management would like to make further moves and acquire the opportunity.Before left China to immigrant to Canada, I had 6 years working experiences in Beijing-my home city, dealing with Chinese financial agencies and institutions, Chinese and foreign banks as well as other financial institutions and service providers in China, Im quite familiar with Chinese financial industry structure. Id like to reuse my knowledge and made this online research report. If S1 is interested in expanding business in China, but not clear what is the situation there and where to start, my research report will, I hope to a certain extent, answer some of your questions.The main purpose of this report is to provide some information and personal suggestions that, I hope, could be helpful for S1s management or marketing team to better understand Chinese market. This report includes information coverin g Chinese banking system structure, the emergence and development of Internet banking and online insurance services in China, Chinese governments policies and regulations toward online banking and insurance business as well as some prepositional thoughts about how to present S1 and its products to China.Naissance of Online Banking in China In the late 1990s, China began allowing banks to open online businesses. In 1996, China Merchants Bank launched the 1st online financing service in China through All in One Net, an online payment method, which set up the basic operating pattern of China online banking. On October 1997, the Industrial and Commercial Bank of China (ICBC) established its own homepage on Internet to promote its financing services and to provide business guide for Internet users. March 1998, Bank of China successfully handled its first e-transaction.To 1999, all major banks in China had sped up their online banking construction. To date, online banking has made good pr ogress in China. According to statistics from the recently seminar called International Symposium on the Development of Online Banking and Supervision sponsored by China Banking regulatory Commission, Chinas online bank transactions are expected to reach 20 trillion yuan (about 2. 4 trillion US dollars) by the end of this year. Currently, China has over 40 million individuals and 60,000 companies and institutions involved in online banking businessesIn 2003, Internet-based banking businesses have witnessed a big step forward, owing to the outbreak of SARS (Severe Acute Respiratory Syndrome). Traditionally, Chinese have placed a premium on face-to-face meeting for important business-related matters, but the SARS crisis has forced people to change their attitude. Online Banking Development in China China is in the early stages of a vast transformation from a traditional cash and carry banking system where customers use the branches for almost every banking activity to a modern Intern et banking system.Currently, more than 50 commercial banks (domestic and foreign) and over 200 of their branches in China have opened websites, among which, a summarize of over 50 banks have launched online businesses. The Growth of Online Banking Customers in China Chinas online bank transactions were 14. 3 billion yuan in 2001, increased to 21. 8 billion yuan in 2003, and are expected to reach 20 trillion yuan (about 2. 4 trillion US dollars) by the end of this year. Figure 3. 1 The Growth of Online Banking Customers in China Online Shopping Payment Methods in ChinaAccording to a survey made by China Internet Network Information Center (CNNIC), payment online by credit card and deposit card is becoming the 1st choice for online purchasing. The traditional payment method of payment on delivery by cash and postal remittance decreased 3. 7% this year. Figure 3. 2 Online Purchasing Payment Methods in China An analysis shows that security and service abilities are the main concerns fo r Chinese to use online banking services, 72. 2% of the people inquired care a lot about whether the banks can guarantee the safety of all transactions in their online services, 60.6% hope to see more functions and flexibilities. Figure 3. 3 Factors that that will attract Chinese to use online banking services Both Chinese and foreign banks in China realized that the internet solutions provide clients with more channels to communicate with them and allow them to benefit from greater control and cost efficiency, which are top of mind for treasurers today. Domestic Banks and Their Online Banking Services For many Chinese, banking in general is a new experience and in an economy where cash remains important, so bank branches also provide security to customers.However, with accession to the World Trade Organization (WTO), Chinas major banks having to face competition, the local players are increasingly seeing their extensive and heavily manned branch networks as a liability. More and mo re Chinese banks seem to have discovered the Internet as new source of revenue and the powerful attraction of Internet banking is reflected an attractive proposition. The Chinese bank that has bee quickest off the mark in building Internet banking is China Merchant Bank, which launched the first online financing service in China in 1996.The four state-owned commercial banks quickly followed and successively began to offer some online services since then. May 2000, the Agricultural Bank of China (ABC) implemented a trial Internet banking service in its Guangzhou Branch, which allowed their customers in Guangdong province to access their account through Internet. December 2000, ABC launched online banking service in Shanghai called 95599 Online Bank. The new service of 95599 Online bank has reportedly attracted a number of large corporate clients, such as China Worldbest Group and Shanghai Volkswagen.The services offered include currency exchange, personal cheque issuance and access t o consumer loans. Users can also report the loss of certificates of deposit, bankbooks and bankcards as well as prearrange withdrawals of cash sums. At the same time, China Construction Bank (CCB) announced its plans to extend its online banking services to 15 cities in the mainland as well as simplify the process of related authentication in a bid to boost the number of clients using online services.The bank began offering online services in April 2000 in cities of Beijing, Guangzhou, Shenzhen and Qingdao. Last year, the Industrial and Commercial Bank of China (ICBC) unveiled a new platform for its personal online banking business emailprotected ICBC officials said the upgraded e-banking platform could facilitate a key shift of the banks outlets from all-round functions to sales-orientated services, and gives it a firmer foothold in a market with intensifying foreign competition.ICBC officials said the 58-function brand-name allows almost all services a traditional banking outlet offers to be processed by the client on the computer, including 24-hour any-amount transfers of funds or remittances, securities and foreign currency trading as well as collateralized loans. Figure 3. 4 Internet Services provided by the 4 state-owned commercial banks Name Website URL Language Internet Services The Agricultural Bank of China (ABC) www. abocn. com Chinese Simplified Banking industry news and website news, Regulation for foreign currency depositsLink to online banking Bank of China (BOC) www. bank-of-china. com Chinese Simplified English Link to branch offices in other cities and provinces Link to E-banking services Cash management Information on the bank and its activities Information on credit card deposits online and phone banking, loans and remittances. China Construction Bank www. ccb-on-line. com Chinese Simplified English Links to exchange rates, stock quotes, deposit rates, loan rates, bank fees. Link to branch offices in other cities and provinces Credit card information.International Operations such as financing, merchant banking, international settlements, currency exchange, treasury services, credit investigations Information on oversea branches and domestic branches that conduct international transactions Foreign currency deposit, multi-currency remittances, account settlement and term deposit. Link to online banking and payment The Industrial and Commercial Bank of China (ICBC) www. icbc. com. cn Chinese Simplified Chinese Traditional English Link to branch offices in other cities and provinces Link to online bank services personal banking, corporate Banking.Information on E-banking Online financing Links to exchange rates, stock quotes, deposit rates, loan rates, bank fees. Foreign Banks and Their Online Banking Services Citibank claims that they are the 1st foreign bank in China that obtained approval from the Peoples Bank of China (PCBC) to offer Internet banking services in China to both domestic and international corpo rations, as well as consumers. Its Internet banking services provide clients with convenient, easy-to-use, and secure access to banking transactions, 24 hours a day, seven days a week, over the Web.Offering its CitiDirect corporate banking service for cash management, the bank has developed an internet-based payments system specifically for the country. The system enables corporate clients in China to make local currency (renminbi) payment transactions to beneficiaries in over 7000 locations. The system, called Citibank Easy Payments, also delivers various payment and collections reports for clients to view or download into their computers. Its Internet-based banking services available in China for corporate and consumer clients includeCitiDirect(r) Online Banking is Citibanks Web-based delivery channel for corporate clients, designed to securely deliver online an ever-expanding array of Citibank transaction products. CitiDirect(r) Online Banking provides access to account informati on, payment initiation capabilities, collections data, trade finance transactions, and import/export file integration capabilities. CitiDirect(r) replaces traditional electronic banking applications with a single Web-based delivery channel, thereby improving efficiency and reducing costs to clients.Available in 90 countries and 20 languages including traditional and simplified Chinese, CitiDirecti Online Banking gives clients the benefits of real-time processing, robust security and integration with their in-house treasury systems. * Citibank Easy Payments, an Internet-based payment system that allows corporate clients in China to make local currency (Renminbi) payment transactions to beneficiaries in over 7000 locations in China. This system was specifically developed for the China market.Citibank Easy Payments also delivers various payment and collections reports for clients to view or download into their computers. Citibank Easy Payments supports interface with all major Enterpri se Resource Planning (ERP) packages such as SAP, Oracle, BPCS as well as locally developed Chinese accounting packages. Citibank. com. cn, an Internet banking portal that allows corporations and consumers to manage their accounts online, make online enquiries or transactions, view customize and personalize pages as well as get online tools and real-time global market information.Global banking group HSBC, Hang Seng Bank and Bank of East Asia received online-banking license and launched online banking service in China on January 2003. This new service allows their customers to check their balances, transfer funds, make time deposits and account enquiries, check interest and foreign exchange rates, and send remittance instructions through Internet. It is said that more foreign banks, like London-based Standard Chartered Bank, have also received approval to launch online banking services in China, but it is not clear when the emerging market specialist would offer such service.Read the Memo sent out by Jaime about 2004 Mid-Year Offsite Business-planning meeting conducted by S1 management team, the key topic of Perfecting our International and Distribution Business caught my attention. Learned the news that Macau Tai Fung bank implemented S1 Banking Solution to launched its online banking services, and found out that S1 opened an office in Beijing Chinas capital city, I got a feeling that S1 already turned its eyes to Chinese Market and wonder whether S1s management would like to make further moves and seize the opportunity.Before left China to immigrant to Canada, I had 6 years working experiences in Beijing-my home city, dealing with Chinese financial agencies and institutions, Chinese and foreign banks as well as other financial institutions and service providers in China, Im quite familiar with Chinese financial industry structure. Id like to reuse my knowledge and made this online research report. If S1 is interested in expanding business in China, but not c lear what is the situation there and where to start, my research report will, I hope to a certain extent, answer some of your questions.The main purpose of this report is to provide some information and personal suggestions that, I hope, could be helpful for S1s management or marketing team to better understand Chinese market. This report includes information covering Chinese banking system structure, the emergence and development of Internet banking and online insurance services in China, Chinese governments policies and regulations toward online banking and insurance business as well as some prepositional thoughts about how to present S1 and its products to China.Naissance of Online Banking in China In the late 1990s, China began allowing banks to open online businesses. In 1996, China Merchants Bank launched the 1st online financing service in China through All in One Net, an online payment method, which set up the basic operating pattern of China online banking. On October 1997, the Industrial and Commercial Bank of China (ICBC) established its own homepage on Internet to promote its financing services and to provide business guide for Internet users. March 1998, Bank of China successfully handled its first e-transaction.To 1999, all major banks in China had sped up their online banking construction. To date, online banking has made good progress in China. According to statistics from the recently seminar called International Symposium on the Development of Online Banking and Supervision sponsored by China Banking Regulatory Commission, Chinas online bank transactions are expected to reach 20 trillion yuan (about 2. 4 trillion US dollars) by the end of this year. Currently, China has over 40 million individuals and 60,000 companies and institutions involved in online banking businesses.In 2003, Internet-based banking businesses have witnessed a big step forward, owing to the outbreak of SARS (Severe Acute Respiratory Syndrome). Traditionally, Chinese have placed a premium on face-to-face meeting for important business-related matters, but the SARS crisis has forced people to change their attitude. Online Banking Development in China China is in the early stages of a vast transformation from a traditional cash and carry banking system where customers use the branches for almost every banking activity to a modern Internet banking system.Currently, more than 50 commercial banks (domestic and foreign) and over 200 of their branches in China have opened websites, among which, a total of over 50 banks have launched online businesses. The Growth of Online Banking Customers in China Chinas online bank transactions were 14. 3 billion yuan in 2001, increased to 21. 8 billion yuan in 2003, and are expected to reach 20 trillion yuan (about 2. 4 trillion US dollars) by the end of this year. Figure 3. 1 The Growth of Online Banking Customers in China Online Shopping Payment Methods in ChinaAccording to a survey made by China Internet Network Info rmation Center (CNNIC), payment online by credit card and deposit card is becoming the 1st choice for online purchasing. The traditional payment method of payment on delivery by cash and postal remittance decreased 3. 7% this year. Figure 3. 2 Online Purchasing Payment Methods in China An analysis shows that security and service abilities are the main concerns for Chinese to use online banking services, 72. 2% of the people inquired care a lot about whether the banks can guarantee the safety of all transactions in their online services, 60.6% hope to see more functions and flexibilities. Figure 3. 3 Factors that that will attract Chinese to use online banking services Both Chinese and foreign banks in China realized that the internet solutions provide clients with more channels to communicate with them and allow them to benefit from greater control and cost efficiency, which are top of mind for treasurers today. Domestic Banks and Their Online Banking Services For many Chinese, bank ing in general is a new experience and in an economy where cash remains important, so bank branches also provide security to customers.However, with accession to the World Trade Organization (WTO), Chinas major banks having to face competition, the local players are increasingly seeing their extensive and heavily manned branch networks as a liability. More and more Chinese banks seem to have discovered the Internet as new source of revenue and the powerful attraction of Internet banking is reflected an attractive proposition. The Chinese bank that has bee quickest off the mark in building Internet banking is China Merchant Bank, which launched the first online financing service in China in 1996.The four state-owned commercial banks quickly followed and successively began to offer some online services since then. May 2000, the Agricultural Bank of China (ABC) implemented a trial Internet banking service in its Guangzhou Branch, which allowed their customers in Guangdong province to a ccess their account through Internet. December 2000, ABC launched online banking service in Shanghai called 95599 Online Bank. The new service of 95599 Online bank has reportedly attracted a number of large corporate clients, such as China Worldbest Group and Shanghai Volkswagen.The services offered include currency exchange, personal cheque issuance and access to consumer loans. Users can also report the loss of certificates of deposit, bankbooks and bankcards as well as prearrange withdrawals of cash sums. At the same time, China Construction Bank (CCB) announced its plans to extend its online banking services to 15 cities in the mainland as well as simplify the process of related authentication in a bid to boost the number of clients using online services.The bank began offering online services in April 2000 in cities of Beijing, Guangzhou, Shenzhen and Qingdao. Last year, the Industrial and Commercial Bank of China (ICBC) unveiled a new platform for its personal online banking b usiness emailprotected ICBC officials said the upgraded e-banking platform could facilitate a key shift of the banks outlets from all-round functions to sales-orientated services, and gives it a firmer foothold in a market with intensifying foreign competition.ICBC officials said the 58-function brand-name allows almost all services a traditional banking outlet offers to be processed by the client on the computer, including 24-hour any-amount transfers of funds or remittances, securities and foreign currency trading as well as collateralized loans. Figure 3. 4 Internet Services provided by the 4 state-owned commercial banks Name Website URL Language Internet Services The Agricultural Bank of China (ABC) www. abocn. com Chinese Simplified Banking industry news and website news, Regulation for foreign currency depositsLink to online banking Bank of China (BOC) www. bank-of-china. com Chinese Simplified English Link to branch offices in other cities and provinces Link to E-banking services Cash management Information on the bank and its activities Information on credit card deposits online and phone banking, loans and remittances. China Construction Bank www. ccb-on-line. com Chinese Simplified English Links to exchange rates, stock quotes, deposit rates, loan rates, bank fees. Link to branch offices in other cities and provinces Credit card informationInternational Operations such as financing, merchant banking, international settlements, currency exchange, treasury services, credit investigations Information on oversea branches and domestic branches that conduct international transactions Foreign currency deposit, multi-currency remittances, account settlement and term deposit. Link to online banking and payment The Industrial and Commercial Bank of China (ICBC) www. icbc. com. cn Chinese Simplified Chinese Traditional English Link to branch offices in other cities and provinces Link to online bank services personal banking, corporate BankingInformati on on E-banking Online financing Links to exchange rates, stock quotes, deposit rates, loan rates, bank fees. Foreign Banks and Their Online Banking Services Citibank claims that they are the 1st foreign bank in China that obtained approval from the Peoples Bank of China (PCBC) to offer Internet banking services in China to both domestic and international corporations, as well as consumers. Its Internet banking services provide clients with convenient, easy-to-use, and secure access to banking transactions, 24 hours a day, seven days a week, over the Web.Offering its CitiDirect corporate banking service for cash management, the bank has developed an internet-based payments system specifically for the country. The system enables corporate clients in China to make local currency (renminbi) payment transactions to beneficiaries in over 7000 locations. The system, called Citibank Easy Payments, also delivers various payment and collections reports for clients to view or download into th eir computers. Its Internet-based banking services available in China for corporate and consumer clients includeCitiDirect(r) Online Banking is Citibanks Web-based delivery channel for corporate clients, designed to securely deliver online an ever-expanding array of Citibank transaction products. CitiDirect(r) Online Banking provides access to account information, payment initiation capabilities, collections data, trade finance transactions, and import/export file integration capabilities. CitiDirect(r) replaces traditional electronic banking applications with a single Web-based delivery channel, thereby improving efficiency and reducing costs to clients.Available in 90 countries and 20 languages including traditional and simplified Chinese, CitiDirecti Online Banking gives clients the benefits of real-time processing, robust security and integration with their in-house treasury systems. * Citibank Easy Payments, an Internet-based payment system that allows corporate clients in Chin a to make local currency (Renminbi) payment transactions to beneficiaries in over 7000 locations in China. This system was specifically developed for the China market.Citibank Easy Payments also delivers various payment and collections reports for clients to view or download into their computers. Citibank Easy Payments supports interface with all major Enterprise Resource Planning (ERP) packages such as SAP, Oracle, BPCS as well as locally developed Chinese accounting packages. Citibank. com. cn, an Internet banking portal that allows corporations and consumers to manage their accounts online, make online enquiries or transactions, view customize and personalize pages as well as get online tools and real-time global market information.Global banking group HSBC, Hang Seng Bank and Bank of East Asia received online-banking license and launched online banking service in China on January 2003. This new service allows their customers to check their balances, transfer funds, make time dep osits and account enquiries, check interest and foreign exchange rates, and send remittance instructions through Internet. It is said that more foreign banks, like London-based Standard Chartered Bank, have also received approval to launch online banking services in China, but it is not clear when the emerging market specialist would offer such service.