Aristophanes Clouds A Religious Commentary On The...

Aristophanes’ Clouds, is a religious commentary on the changing philosophical climate in Greece. This is exemplified when Socrates, the teacher of Sophistry remarks, â€Å"†¦ Zeus has been dethroned by Vertigo† (Aristophanes 830). Aristophanes depicts two different Greek ideologies clashing together causing an ideological shift within Athens. This shift is shown through the tension between different traditions, humans falsely redefining cosmic roles, and reconciliation of previous beliefs. These conflicts show that Greek theology is being redefined by a Sophist revolution that causes humans to make their own false reality with Clouds or Vertigo replacing the true gods. A large aspect of Aristophanes’ Clouds illustrates the tension between the old traditional ways that are steeped in divine law, and Sophistry, a new skeptical individualist movement. In the opening scenes of Clouds, Aristophanes creates an image of a lax society that has been disconnected from the austere piety that previously defined Athenian society. Pheidippides is a reflection of what Athens has become; an impious state that ranks the wants of the individual before anything else. Pheidippides only interest is to maintain his wealthy lifestyle regardless of the impact it has on his father. Pheidippides states that â€Å"†¦ Uncle Megacles won’t leave me horseless. I’ll go to him and pay you no mind!† (Aristophanes 125-26). Pheidippides shows that he does not care for the old tradition of piety to one’s family and is

Chicken Run Free Essays

What are the roles of professional accountants in relation to their compliance to the 3yLaws of the Malaysian Institute of Accountants as in this case? Integrity Integrity means that the auditor must always carry out their auditing duties and responsibilities with the highest level and sense of integrity. Their work must be performed with diligence, responsibility, and complete sincere truthfulness. The auditor should not involve themselves in any illegal activities that can bring down their reputation. We will write a custom essay sample on Chicken Run or any similar topic only for you Order Now In this case, professional accountants should always check the inancial statement of the company so that the Information In the financial statement has fairly presented. Objectivity Objectivity means that an auditor must be independent in appearance and in fact, and also to be unbiased and Impartial. For an auditor to be Independent, they should not have any financial nor managerial relationship with anyone or anything that has to do with the company being audited. In this case, the professional accountants have to be objectivity In evaluating the going concern Issue. They have to Investigate he relationship between Encik Selamat and Encik Azrnan. They should ask Encik Selamatto proceed to the legal suits against Cold Gold Sdn. Bhd. Professional competence and due care Competence and due care means that avoid from conflicts of interest. A conflict of interest may exist when there Is a significant relationship with a person, entity, product or services that could be viewed as impairing the members’ objectives. Professional member should understand well about the business environment of EPM so that they can make sure that the company Is free from conflicts of Interest. How to cite Chicken Run, Papers Chicken Run Free Essays MAF680 CASE: CHICKEN RUN GROUP MEMBERS AFIQ IZDIYAD BIN IBRAHIM 2008368767 AHMAD SABRAN JAMIL BIN MOHD AMIN 2008555807 MUHAMAD RUZAINI BIN AB RAHMAN DAYANG CASANDRA ASMALIA BT SAIDI ILI NAZIEERA BT MOHD SOHED 2008383779 2008333715 2008318359 CONTENTS Page Introduction 1. What were the problems/issues facing the company? 2. Who are the stakeholders and what their stakes are? 3. We will write a custom essay sample on Chicken Run or any similar topic only for you Order Now How were the affairs of the company managed? 4. How would you describe the system that existed within the company? 5. How would you assess and rate the financial health of the company? 6. What are the possible salvage plans? 7. What would you suggest as appropriate course of actions? 8. How would an external auditor perform his work in this company? 9. If you are appointed as the auditor to handle the work of this company, describe an appropriate audit programme on Trade Receivables of the company? 10. How should a professional member conduct himself/herself in commerce and industry? 11. What are the roles of professional accountants in relation to their compliance to the By-Laws of the Malaysian Institute of Accountants as in this case? 12. List 6 critical success factors for small and medium size enterprise. 3 3 4 5 5 6 6 7 8 9 11 11 2 Chicken Run Introduction Encik Selamat, a Certified Public Accountant (CPA), had been the General Manager of Excel Poultry Meat Sdn Bhd (EPM) since 2005. EPM was established in 1998 to carry on chicken farming and supplying of whole chicken to various outlets in Malaysia. Now, EPM had more than 200 employees within the organization and started positioning itself amongst th e top 5 chicken suppliers, in the mid -tier producers in country. The company was able to maintain its operations and started to make profits in the poultry and meat industry since the demand for chicken buoyant. However, the company had facing problem in 2008. The issues arose includes the management of trade receivables, in dealing with superiors, subordinates and customers as well as in handling credit control. The case became worse with a situation faced by general manager of the company who took opportunities and capitalized on his past connections while assuming office. The issues also highlighted the leadership style, lack of adequate internal control system on sales and collection processes, flaws in internal reporting channel as well as issues on professional ethics and conduct of an accountant. Besides, it was also related to situation when accountants would be required to act when information might not readily be available. 1. What were the problems/issues facing the company? Since 2008, the company has been facin g the problem of increased chicken feed cost which has risen to RM88 from RM54. 50 (an increase in almost 61. 5%). The increase in feeding cost has ultimately increased the company ¶s production cost to about 56. 5%. The increase of feeding cost has affected t he whole industry. Thus, FLFAM has called for higher chicken prices in order to protect producer ¶s earnings in the face of feed cost hike. However, members of the FLFAM had seen a drop in demand of the chicken. Since the event of the feed cost hike, the company discovered that they have systematically low operating cash. In that event, the company resorted to borrowing short -term loans from the bank in order to meet operating obligations. This in turn increased i ts financial obligations in terms of interest payments. The aging analysis of the customers of the company had turned out that one of the major customers  ± Cold Gold Sdn. Bhd. has gone over the company ¶s credit limit, yet marketing department continued to supply products to the company. Another problem faced by the company is that the company ¶s General Manager, Encik Selamat has close relationship with one of the executive directors of Cold Gold Sdn. Bhd. , Encik Azman. This relationship has enabled Cold G old to extend its credit limit with authorisation from Encik Selamat and not the Credit Controller (Ms. Choy). Encik Selamat also has personal inte rest in the deal with Cold Gold Sdn. Bhd. The deal was if Encik Selamat extended the credit limit of Cold Gol d Sdn. Bhd. , he will personally benefit from the deal. Encik Selamat did not disclose this matter to the Board. The company also faced a decrease in net profit within 3 years of its operation in year 2006  ± 2008. The decrease of net profit is mainly becaus e of the feeding cost hike and also undiscovered irregularities in the accounts. The figures in the balance of the accounts of the company do not tie up to the confirmations given to their debtors and creditors. This proves that the company ¶s accounts are not in proper order and there is possibility of misstatements in their accounts. Another problem disco vered during the aging analysis is that in EPM ¶s books, a retailer, Mr. Siva ¶s account had outstanding balance. This was in contrast with the books of Mr . Siva, where he claimed to have paid all outstanding balance and the cash payments had been made to Encik Munir (one of the former personnel in finance department). 2. Who are the stakeholders and what their stakes are? Customers are one of the important people that help a company grow. Without them, a company cannot sustain its operations. That is the importance of customers to the company. In turn, customers also have stakes in the company. Customers rely on the supply of products, in this case, poultry supply for their daily sales and consumptions. They need reliable supply of poultry in terms on quality, price and time of delivery of the poultry. Government is also one of the stakeholders of the company. At this point of time, Malaysian government is promoting the integrated chicken production in the East Coast Economic Region (ECER). Therefore, the government relies on the poultry industry to succeed in this project. This includes EPM as one of the top five chicken suppliers in Malaysia. The major creditor in this case is the bank. The company has been facing low operating cash which resulted in the company to resort in borrowing short -term loan from the bank. The stakes of the bank in the company is to be assured that the company has consistent cash flow to pay for their monthly commitment of bank loan instalment to the bank. 4 Another stakeholder of the company is the employees. As employees, they are concerned about not losing their jobs (i. e. job security). They need to be assured that their time and energy spent on the company are worth it. Therefore, they need to be assured that the company is doing well so that they do not have to find another job that has higher job security. 3. How were the affairs of the company managed? There are several affai rs faced EPM. First, the company faced operational crises when the cost of production rises in 2008 by about 56. 6%. Fortunately, Federation of Livestock Farmers ¶ Associations of Malaysia (FLFAM) increase the price of chicken to protect producers ¶ income. However, demand for chicken decreased. Then, EPM faced another problem relating to the development of the company in late 2008 as the note of a report indicates that the operating cash was systematically running low. The company managed to resort to signifi cant increase in short -term borrowing in order to meet its operating obligation. The company ¶s Credit Controller, Ms Choy has discovered from the aging analysis of customers that the credit limit of its major customer, Cold Gold Sdn Bhd had reach its leve l but still the marketing department continued to supply chicken to the company. She managed to inform the matter to Encik Selamat and he went for a meeting with one of the executive directors of Cold Gold Sdn Bhd to settle it. Puan Azura, the Accounts Exe cutive and Ms Choy also send reminders to all customers with outstanding balances in respect of their accounts. However, a few weeks later, Mr Siva, one of the retail customers with a small account came by the office to complain to Ms Choy about the incorr ect figures on the statement of accounts sent to him. She found out that Encik Munir, a former staff who received the cash payment from Mr Siva, had not disclosed the receipt of payments from customers. Then she reported the matter to one of EPM directors. 4. How would you describe the system that existed within the company? In account receivable system of Excel Poultry Meat Sdn Bhd, marketing department send a copy of sales invoice of each sales transaction to the accounting department. The account receivable division in the accounting department will set credit limit for every customer to 5 make sure there is cash inflow to the company. Then, accounting department will send timely reminders to customers with outstanding balances in respect of their account s. Then the department will produce aging analysis of customers and the credit controller will report customers who have reach their credit limit to Encik Selamat. Customers will then pay the amount payable by them to the finance department. After that, fi nance department will send a copy of the payment receipt to the accounting department to update the customers ¶ accounts. 5. How would you assess and rate the financial health of the company? Generally, the financial health of Excel Poultry Meat Sdn Bhd (EPM) is getting worse year by year. It was getting worse because the net profit of EPM is decreasing since year 2006. Even the company had growing in revenue in which cause by the demand in the poultry and meat industry, the company still cannot gain hig her operating profit. It was mainly pertaining to significant increase in cost of sales. The company had to incurred higher feeding cost because the increasing in purchase price of a bag of feed. The increasing affect on the company ¶s cost of sales. The financial position becomes worse as the company continued supply products to their customers even though their customer credit limit had already exceeded. The customers had difficulty in paying the debt which leads to long outstanding debts. Therefore, ther e are increasing in trade receivables as well as trade creditors. The increasing in trade creditor caused of low operating cash. So, the company had to resort to significant increase in the short-term borrowings in order to meet its financial operating obl igation. 6. What are the possible salvage plans? One of the possible salvage plans for the company is managing cash flow system. The company offers the customers to purchase their products by credit. Before approving the customers to engage with the com pany, the company should screening the customer credit and relationship. This is to avoid personal interest in the company ¶s management team. The company should prepare a contract that includes the redit term period (e. g. 90 days, 120 days or 180 days) in collecting the debt. The customer will not have long outstanding which could affect on the company cash flow. The company can send reminders to customers with outstanding balances in respect of their accounts. So, the customers can avoid paying higher debts and pay at specific time. 6 In order for the company avoid in having risk of customers purchase wi th credits, the company probably can look for potential customers that purchase their products by cash. The customers can be small -medium sized company or s mall groceries stores. The income of the company can be increased and higher operating cash flow. The company can apply for banking facilities in order to meet their financial obligations. The money they received can be used for improving the cash flow of the company. The company can purchase additional raw materials in order to supply their products to their customers. Besides, they can use the money for encouraging their customers in paying the debt. For example, provide reminders and improve the company debt collection. 7. What would you suggest as appropriate course of actions? There are several problems faced by EPM. The first problem of EPM is which indicated that the operating cash of the company was systematically running low. The problem emerge d during the financial year 2008  ± the economic turmoil. As a result of recession, with high inflation in the market, the price of a bag of feed increase, hence the increase of cost of production. At the end of the day, EPM without hesitation, have to incr ease the price of chicken to maintain their sustainability. The consumer accepts such increase negatively, the demand of whole chicken drop. The situation described was the initial part of the problem which later on gets much worst. With the drop of demand of the chicken, EPM indicated that the operating cash was systematically running low. EPM later, planning to increase the short-term borrowing in order to meet its operating obligation. Having to service the high interest rate currently in the market make s absolutely a bad idea, however they was left with no choice. Everyday the business of EPM went from bad to worst. The management team tried everything to bring the business on track. In the process, they discovered that, well from the aging analysis of c ustomers that the credit limit of Cold Gold Sdn Bhd, one of their major customers had gone into its level and yet the marketing department continue to supply products to the company. This exacerbated the existing operating loss faced by the company. I am here suggesting that the appropriate course of action is to have a proper guideline in selecting customer. The guideline need to clearly reveal the requirement needed in accepting customers, the financial stability of the customer so to speak. A good screen ing of customer such as credit check will definitely benefit the company in the long run; upon each credit terms of each of the client come due. As the problem of EPM being analysed deeper, we discover that there is conflict of interest involved. Encik Selamat was curiously caught single -handedly by EPM ¶s Credit Controller, 7 Ms Choy. Encik Selamat said to have a  µdeal ¶ between him and one of the director in Cold Gold Sdn Bhd (highly likely to be En Azman). If this was the case, looking at the bigger picture, this conflict of interest somehow can be one of the factor of the financial fiasco faced by EPM. In handling this proble, again, EPM need to have a proper guideline or policies and procedures so to speak in handling conflict of interest. Implementing a p olicy to ensure the members of EPM to disclose any conflict of interest in any of their client is to be made compulsory. This is a good first step in moving EPM in a better direction, a company which does not tolerate with any such behaviour. My next sugge stion in handling this problem in much quicker and more serious, is to have interference of Board of directors seem appropriate before the situation gets much worst. At least to have En Selamat being transferred to other subsidiary. The successor however n eed to be an experienced person in poultry industry to turn EPM around. In a bigger picture, the subordinates of En Selamat will view of the action(transferring En Selamat to other subsidiary) to be a serious measure shown by the Board of Directors to not tolerate with greediness and putting self interest beyond the interest of the company. 8. How would an external auditor perform his work in this company? As an external auditor of this company, they have to fulfil all the duties and rights of an auditor which are laid down under Section 174 of Companies Act 1965. The normal audit works have to be performed for the normal financial statements with no issues arise. For example, under Section 174(2), the auditor shall consider all accounting records are properly kept. However, there were issues arose in the financial statements of the Excel Poultry Meat Sdn Bhd. The auditor must react from these issues that had been arisen. The main issue faced by the company is rega rding its trade receivables. It has been supported by general manager who took opportunities and capitalized on his past connections while assuming office. Hence, the main focus here pertaining to the reaction of the auditor reflected by the issues in the financial statements. As the auditor had discovered this kind of irregularities, he has to report to the board of directors. But, Encik Selamat who is the general manager of the company and also the key person involved in this main irregularity has strong connections with board members at the parent company. Hence, there is a possibility that the board may not adequately deal with the problem after having brought to their attention. As a result under Section 174(8) which stated that require auditor to repor t the matter in writing to the CCM. Thus, this reaction has to be done by the auditor in performing audit works in this company. 8 9. If you are appointed as the auditor to handle the audit work of this company, describe an appropriate audit programme o n the Trade Receivables of the company? In designing the tests of details of balances in trade receivables of the company, the auditor must satisfy eight accounts receivable balance -related audit objectives which are as follows: 1. Accounts receivable in the aged trial balance agree with related master file amounts, and the total is correctly added and agrees with the general ledger. Detail tie -in) 2. Recorded accounts receivable exist. (Existence) 3. Existing accounts receivable are included (Completeness) 4. Accounts receivable are accurate. (Accuracy) 5. Accounts receivable are properly classified (Classification) 6. Cutoff for accounts receivable is correct (Cutoff) 7. Accounts receivable is stated at realisable value. (Realisable value) 8. The client has rights t o accounts receivable (Rights) After all of these eight objectives have been achieved, external confirmation are given to the accounts receivable. The primary purpose of accounts receivable confirmation is to satisfy the existence, accuracy and cutoff objectives. When sending in confirmations, there are basically two types of confirmations: positive and negative. Positive confirmation is a confirmation requesting the debtor to confirm directly the amount stated in the confirmation is correct or incorrect. Negative co nfirmation is a confirmation addressed to the debtor but requests only to responds if debtor disagrees with the stated amount. When there are non -responses in the first confirmation sent, second and third requests of confirmation are sent. Even with these confirmations, debtors still does not respond to the confirmation, subsequent test are necessary. For example, subsequent cash receipts, duplicate sales invoices, and shipping documents. 10. How should a professional member conduct himself/herself in co mmerce and industry? A professional member in commerce and industry should always comply with the Companies Act 1965, Accountants Act 1867, and other regulatory bodies constituting its responsibilities. MIA By-Law has distinguished the responsibilities be tween professional member in the public practice and professional members in business. However, both parts require a 9 professional member to always act with integrity, objectivity or the good reputation of the profession and as a result would be incompatibl e with the fundamental principles. A professional accountant shall comply with the five main fundamental principles. The first fundamental principle is integrity. A professional accountant should be straightforward and honest in all professional and busi ness relationships. A professional accountant should also be objectivity. He is not allowed to be bias, have conflict of interest or undue influence of others to override professional or business judgments. A professional accountant must be competence and due care to maintain professional knowledge and skill at the level required to ensure that a client or employer receives competent professional services based on current developments in practice, legislation and techniques and act diligently and in accordance with applicable technical and professional standards. A professional accountant is also required to act with confidentiality. He must respect the confidentiality of the information acquired as a result of professional and business relationships and, th erefore, not discloses any such information to third parties without proper and specific authority, unless there is legal or professional right or duty to disclose, nor use the information for the personal advantage of the professional accountant or third parties. A professional ccountant must act with professional behaviour that complies with relevant laws and regulation and should avoid any action that discredits the profession. As a professional member of public practice and commerce, one should alway s avoid threats to the compliance of the fundamental principles. The first threat is self -interest threat. This threat is the threat that a financial or other interest will inappropriately influence the professional accountant judgment or behaviour. The se cond threat is self -review thr eat. This is the threat that a professional accountant will not appropriately evaluate the result of a previous judgment made or service performed by the professional accountant, or by another individual within the professiona l accountant ¶s firm or employing organization, on which the accountant will rely when forming a judgment as part of providing a current service. The third threat is advocacy threat. This threat is the threat that a professional accountant will promote a client ¶s or employer ¶s position to the point that the professional accountant ¶s objectivity is compromised. The fourth threat is familiarity. This is the threat that due to a long or close relationship with a client or employer, a professional accountant wil l be too sympathetic to their interests or too accepting of their work. The final threat is intimidation threat  ± the threat that a professional accountant will be deterred from acting objectively because of actual or perceived. 10 11. What are the roles of professional accountants in relation to their compliance to the ByLaws of the Malaysian Institute of Accountants as in this case? In this case, all the accountants of EPM are considered professional members in business. Professional members in business an d public practice both must comply with the fundamental principles in Section 100 in the MIA By -Law. It also stated that all professional members of the public and business must eliminate or reduce threats to an acceptable level. Encik Selamat is a Chartered Professional Accountant . According to section 100. 8 of the MIA By-Law, he is facing the self -interest threat because he is accepting personal benefits when he extended the credit of Cold Gold Sdn. Bhd. Self -interest threat is a threat that a financial or other interest will inappropriately influence the professional accountant judgment or behaviour. Encik Selamat is supposedly to safeguard  ± which is to eliminate or reduce this threat. According to Section 320 of MIA By -Law which regards to the preparation and reporting of information, a professional accountants shall take reasonable steps to maintain information for the professional accountant in business is responsible in a manner that firstly describe clearly the true nature of business t ransactions, assets or liabilities. Secondly, classifies and records information in a timely and proper manner. And thirdly, represents the facts accurately and completely in all material respects. It also stated that threats to compliance with the fundame ntal principles, for example in this case intimidation threats to objectivity or professional competence and due care. Ms Choy is pressured to decide whether or not to raise the case of personal interest of the Encik Selamat, the General Manager of EPM. Th e significance of the threats will depend on factors such as the source of the pressure and the degree which the information is, or may be misleading. It is the duty of Ms Choy and Pn Azura to reduce the significant threats to an acceptable level. If still Ms Choy and the other professional accountants cannot eliminate the threat of intimidation to the GM, they should disassociate themselves from the information that creates threat. The first way is that they should obtain legal information to report the ac tions of En. Selamat for his personal interest with Cold Gold Sdn. Bhd. Another way is to consider resigning. 12. List six critical success factors for small medium size enterprise. 1. People – The right people needed to be employed by the company to ensur e the growth of a company. 2. Price  ± The right price of the product and services is crucial in attracting customers. The profit margin need not be too high and too low. 11 3. Place  ± The place the business took place is very important as to make easy for the customer to come and do business. A place which too remote from the target customers or too near to other competitors will not be advisable. 4. Product  ± A company must always bear in mind to not sacrifice the quality of their product in achieving high profit sol ely. A company which is able to have loyal customer always a winner. 5. Prize  ± A company may be successful in a short term but to maintain in a long run, to always reward the employees who worked hard day in day out will always enhance their working producti vity which at the end of the day benefits the company entirely. 6. Marketing  ± A company need to have the right type of marketing (based on their respective industry) to ensure them to reach their target market and make known of their quality product and services at large. Failing to do that, a company may find them a ha rd way to expand or grow their business further. 12 How to cite Chicken Run, Papers Chicken Run Free Essays string(33) " irregularities in the accounts\." 1. INTRODUCTION 1. 1 Case Background This case is about the Small medium enterprises, Excel Poultry Meat Sdn Bhd (EPM) that face management, production, financial and internal control problems. We will write a custom essay sample on Chicken Run or any similar topic only for you Order Now Besides that, In this case also show conflict of interest between General Manager of EPM, En Selamat with the main debtors. The lack of internal control causes bad financial performance since 2008. Other than that, this case also shows the external factors for the production process that cause â€Å"chicken run† crisis. Our responsibility is to give the solutions to EPM for face their problems. SMEs is the most important for Malaysian economic growth, so for that purpose we need make sure our SMEs had the excellent management in their financial and internal control. 2. Company Background Excel Poultry Meat Sdn Bhd (EPM) was establish in 1998 as Small and medium sized enterprise (SME). Their Core business is chicken farming and supplying to various outlets in Malaysia such as hypermarkets and restaurants. Currently, they have more than 200 employees. EPM aso knowed as Top 5 chicken supplier in mid-tier producers in the country. 3. Definition of SMEs. Malaysia adopted a common definition of SMEs to facilitate identification of SMEs in the various sectors and subsectors. This has facilitated the Government to formulate effective development policies, support programmers’ as well as provision of technical and financial assistance. An enterprise is considered an SME in each of the respective sectors based on the Annual Sales Turnover or Number of Full- Time Employees. SMEs were divided into two categories. First category is manufacturing, manufacturing-related services, and agro-based industries. Small and medium enterprises in this industries have full-time employees not exceeding 150 OR with annual sales turnover not exceeding RM 25 million. Second category is services, primary agriculture, and information communication technology (ICT) sectors. Small and medium enterprise in this sectors have full-time employees not exceeding 50 OR with annual sales turnover not exceeding RM 5 million (SMEs. Corp, 2012). Table 1: Definition of SMEs |Type/ Size |Micro-enterprises |Small enterprise |Medium enterprise | |Manufacturing, |Sale turnover of less than RM |Sales turnover between RM 250,000 and|Sales turnover between RM 10 million | |Manufacturing- |250,000 OR full time employees |less than RM 10 Million OR full time |and RM 25 million OR full time | |Related Services and |less than 5 |employees between 5 and 50 |employees between 51 and 150. |Agro-based industries | | | | |Services, Primary |Sales turnover of less than RM |Sales turnover between RM 200,000 and|Sales turnover between RM 1 million and| |Agriculture and |200,000 OR full time employees |less than RM 1 million OR full time |RM 5 million OR full time employees | |Information Communication |less than 5 |employees between 5 and 19. |between 20 and 25. |Technology (ICT) | | | | (Sources: SME Corp. Malaysia) Table 1 above shows the summary of defining Malaysian SMEs. 2. 0 ISSUES AND PROBLEMS There are many problems that can be detecte d in Excel Poultry Meat Sdn Bhd (EPM). The main issue is a lack of internal control. There is no segregation of duties among EPM staff. This situation can be seen when Munir, the former staff at the finance department, collects the payment from client but he does not disclosed the payment receipt to the account department. Next, the issue is conflict of interest. The situation can be seen on the company’s General Manager, Encik Selamat has close relationship with one of the executive directors of Cold Gold Sdn. Bhd. , Encik Azman. This relationship has enabled Cold Gold to extend its credit limit with authorization from Encik Selamat and not the Credit Controller (Ms. Choy). Encik Selamat also has personal interest in the deal with Cold Gold Sdn. Bhd. The deal was if Encik Selamat extended the credit limit of Cold Gold Sdn. Bhd. , he will personally benefit from the deal. Encik Selamat did not disclose this matter to the Board. Besides that, the issue is the increasing of production cost. Since 2008, the company has been facing the problem of increased chicken feed cost which has risen from RM54. 50 to RM88; the increase is more than 50%. The increase in feeding cost has ultimately increased the company’s production cost to about 56. 5% the increase of feeding cost has affected the whole industry. Thus, Federation of Livestock Farmers’ Associations of Malaysia (FLFAM) has called for higher chicken prices in order to protect producer’s earnings in the face of feed cost hike. However, members of the FLFAM had seen a drop in demand of the chicken. On top of that, the event of the feed cost hike discovered that the company has systematically low operating cash. In the situation, the company resorted to borrow short-term loans from the bank in order to meet operating obligations. This in turn increased its financial obligations in terms of interest payments plus principal. Then, there is also issue on the shortage of chicken supply in market. Since the feed cost hike, the company has cut down the production of chicken in market. While at the same time, the demand of chicken from hypermarket, flea market and individual become high. The ceiling price that control by government also contributed to this problem. Another problem discovered is that in EPM’s books, a retailer, Mr. Siva’s account had outstanding balance. This was contrast with the books of Mr. Siva, where he claimed to have paid all outstanding balance and the cash payments had been made to Encik Munir. This can show that the company has lack of management on account receivables. Last but not least, Encik Selamat has influence in the company make the small and medium enterprise look alike a sole proprietor to him. Every decision making by Encik Selamat is totally agree by the other staff. The leadership style of Encik Selamat also need to consideration in the company operation. FINANCIAL RATIO ANALYSIS | |2006 |2007 |2008 | |Current ratio |0. 85 |0. 59 |0. 4 | |Net profit margin |4. 02% |(0. 35)% |(1. 05)% | |Return on asset |14% |(1. 07)% |(2. 76)% | GRAPH [pic] [pic] Based on the graph above, the company faced a decreased in net profit within three years of its operation in year 2006 to 2008. The decrease of net profit is mainly because of the feeding cost hike and also undiscovered irregularities in the accounts. You read "Chicken Run" in category "Papers" The company also faced a decreased in return on asset within three years of its operation in year 2006 to 2008. The decreased of asset is probably because of the bottom line of the company is also decreased due to the feeding cost hike. 3. 0 SOLUTIONS AND RECOMMENDATIONS Internal control system Internal control is main problem for this company. It plays an important role in preventing and detecting fraud of the organizations. For example this company has no segregation of duties that important for the company to observe and see the flow of the company functions such as En. Munir (finance department) collects the payment from client and does not disclosure the receipt to accounting department. When these functions not be divided, a detailed supervisory review of related activities is required as a compensating control activity. Segregation of duties is a deterrent to fraud because it requires collusion with another person to perpetrate a fraudulent. So the company must have segregation of duties to reduce the critical problem of internal control. Such as, the approval function, the accounting or conciliating function, and the asset custody function should be separated among employees. Excel Poultry Meat Sdn Bhd (EPM) is one of the SME’s company and need to follow all the rules and regulation internal control for SME’s. Encik Selamat as a general manager need to emphasize the nature and importance of the internal control, organize and lead all staff to set up a whole, appropriate internal control system to make middle managers and ordinary employees see the importance of the internal control to enterprise develop and job descriptions respectively. At the same time, managers should teach others a good example for all staff and establish a scientific evaluation system to supervise the implementation of the internal control. Besides that, SME’s internal control also need the company to have internal environment that refers to the basis of the internal control and when internal environment improve it can reduce the establishment of the inherent limitations of internal controls effectively, and improve the efficiency of internal control. According to the relevant laws and regulations, SMEs should establish a reasonable internal structure and give full play to the strength of the collective power to avoid excessive concentration of rights. Furthermore, the company also need to monitoring and reviewing the employees. It is the one of the internal control system that reviewed by management. By performing a periodic assessment, management assures that internal control activities have not become obsolete or lost due to turnover or other factors. They should also be enhanced to remain sufficient for the current state of risks. The availability of information and a clear and evident plan for communicating responsibilities and expectations is paramount to a good internal control system. At last, the company must control the environment to be a good internal control. A sound control environment is created by management through communication, attitude and example. This includes a focus on integrity, a commitment to investigating discrepancies, diligence in designing systems and assigning responsibilities. When the company follows all the framework of good internal control, the company can become better and can be successful in the future later. Management information system This company also lack of focus on the important considerations for proper running of business operations. It is because the general manager cannot proper running the business operations. The company must have a mission and vision to be successful in the future. If company does not use the mission and vision, the company cannot run properly and become chaotic. So the solution is to use management information system that designed to help the organization accomplish specific goals or objective. Management information system  (MIS) provides information to the organizations to manage themselves efficiently and effectively. Besides that, management information system are typically computer systems used for managing three components that are technology, people individuals, groups or organizations) and data (information for decision making). Furthermore, the management information system uses to analyze the operational activities in the company to become more effective and efficient. Lastly, when the Excel Poultry Meat Sdn. Bhd uses the management information system, it can be better and more efficient to the company to manage and running their business properly and can a chieve goal, mission and the vision successfully. Negotiate with suppliers To solve the higher costs of chicken feeds in Excel Poultry Meat Sdn Bhd, the company may try to negotiate with their suppliers in considering the price reductions or offering some cheaper alternatives. If the suppliers are unable to do so, the company has to explore the other suppliers who are able to provide a reasonable price. By continuously watching the sources from a few of suppliers, it may be effective way to keep the costs lower due to competition. Moreover, some government agencies and private sectors could play an important role in assisting SMEs to solve the problems which they are facing. For example, the company may obtain some advisory services and consultancy from the Malaysian Agricultural Research and Development Institute (MARDI) in order to get some ideas on the chicken feeds problem. They may ask for the new alternatives to replace the old chicken feeds which are higher in costs. The SMEs like Excel Poultry Meat Sdn Bhd also may apply the financial tools to help them in cost management such as breakeven point, budgeting and cost analysis. For example, if the company uses budgeting, it will able to prepare a forecast of revenues and expenses, so that it may perform better in the financial aspect. It also enables to find out the cost constraints on its operation. The company must gain the raw materials at the possible lowest price and use them as effectively as possible while maintaining the quality of output. Marketing mix Besides that, Excel Poultry Meat Sdn Bhd also faces the pricing problem. When a company is in a highly competitive industry, it must be able to provide high quality products at low cost. If they do not, they may be perished. In order to compete with other companies in the similar industry, the marketing mix is always crucial which it encompasses price, product, promotion and place. The SMEs like Excel Poultry Meat Sdn Bhd needs to improve their marketing strategy on promoting their products in terms of branding, packaging and promotion to increase their revenue. With the greater turnover, the company may get the fund to improve the growth of their business. Furthermore, it may consult the SIRIM Berhad and it may help them in standardization and certification of their products according to their point of views. With the government support, it may satisfy the needs of consumers on the quality of their products. If the products have been recognized by the government, the consumers will be more reliable on them and the price may be marked up to overcome the problem of increase in cost of chicken feeds. The company also enables to explore the other potential markets in the foreign countries. As the demand in local country may not be satisfied, the company may choose other foreign markets which they have higher demands on the chicken supplies. Code of ethics The solution for the conflict of interest between Encik Selamat and Encik Azman is establishes the five fundamental principles according to the code of ethics. Encik Selamat should follow the code of ethics of the five fundamental principles such as integrity, objectivity, competence and due care, confidentiality and professional behavior. Some of the fundamental principles can be applied by Encik Selamat as the guidance to comply with the ethical behavior. For example, Encik Selamat should apply the integrity principle in which Encik Selamat should be honest in all professional and business relationship between his and the customers. In this case, Encik Selamat should be honest in the business although Encik Azman is his best friend. Besides that, Encik Selamat should comply with the principle of objectivity in which Encik Selamat should not allow conflict of interest to override professional or business judgments. In terms of professional competence and due care, Encik Selamat should maintain professionalism which cannot allow customers supplied without concerning the outstanding balances. Last but not least, Encik Selamat should apply the professional behavior which should comply with the relevant laws and regulations. Effective cash collections process The solution for the poor collection of debtors’ outstanding leads to cash flow problems is designed an effective cash collection process which shown as below. [pic] Excel Poultry Meat Sdn. Bhd. (EPM) should design the effective cash collection process to avoid the cash collection problems. The effective cash collection process is when the customers paid the payments to the company, the payment should passed to the accounting departments to verify the payments and the accounting department will send the cash receipts back to the customers. Besides that, the accounting departments in the company will put the deposits in the Bank after received the payments from the customers. Then, the Bank will send the statement of deposit back to the accounting department of the company. In this case, the weakness in the cash collection problems leads to the cash flow problems. For example, the net profit of the company is decreased from year 2006 to 2008. This means the company is facing the cash flow problems which can show by the financial performance of the company which is getting worst compare with previous year. SWOT Matrix |Strengths |Weakness | |One of the top chicken suppliers |Poor in internal control | |Has qualified accountant (En. Kassim) |Financial problems | |Good in development of marketing plan |Lack of leadership | | Lack of control in making decision | | |Imbalance of cash flow | |Opportunities |Threats | |Government support |Potential chicken disease | |Strong chicken consumption in domestic market |Government policies (ceiling price) | | |Increase in cost of raw materials | 4. 0 CONCLUSION As a conclusion, those have several main problems that cause the financial problem in EPM. Those problems are arise because lack of control in management and production within the company. In the business, those who have relationships between several factors will affect the financial performances. Economics, production and management are the factors that cause the financial crisis in EPM. The relationships are show bellow: 1. 2. EPM need to make sure their internal control is in the good position to make sure their cash flow can be controlled to run the business. The integrated systematic management on financial, internal control and production will give the EPM a better financial position in the future. ———————– Increase of Production cost Decrease of demand Decrease of sales Decrease of company profit Lack of internal control Increase the possibility fraud Bad financial performances How to cite Chicken Run, Papers

Political Strategies and Language Policies †MyAssignmenthelp.com

Question: Discuss about the Political Strategies and Language Policies. Answer: Introduction The following essay determines to pull the different facts into discussion like the impact of the European Union and euro on Germany. Germany has been a major member of the European Union for many years and they have contributed to the growth of the continent in a big way. It is indeed very significant because a continental union like the European Union has to depend on the contribution of its member countries so these countries can prosper and bring improvement into the regime of Europe. It is an obvious fact that Europe is one of the most progressive continents in the world and they have many responsibilities to perform. This is how the backward countries can see the light of development. In order to complete this essay, it is important to understand the boundaries of EU and the kind of works they have to perform to keep the countries united. The impact of euro on Germany has to be discussed in this piece of essay as well. It is indeed important to attain a brief overview about the European Union since EU is a major governing body that confirms the policies of their member nations (European Union - European Commission 2017). Some major nations and leaders are the people who control the proceedings of this institution. This union is mostly an economic and political union. EU members 28 member states in total. The headquarters of this institution is located at Brussels in Belgium. They have applied a standard system of laws that are maintained by their member states. This union has the responsibility upon it to ensure the facts that the people who belong to its member states can be able to move freely within the other member states. Some other things will have to be maintained like the goods, services and capital can be transferred within the internal market of the country. EU has applied some of the legal regulations so that it can be enacted in all the member states of the union. These legal regulations and frameworks can be maintained in case of justice and home affairs, trade policies, agriculture, fisheries and the regional development of the country. The largest city under this union can be considered as Paris after United Kingdom decided to get out of EU through Brexit (Dhingra et al. 2016). The currency that is used by the members of the EU members is Euro. The trade affairs are managed by using this currency only internally. EU has formed a huge internal market through their institution. The current President of the European Union is Donald Tusk (European Union - European Commission 2017) Germany is one of the leading countries in Europe. Germany has a new formed strength in Europe and they are intending to exercise a kind of leadership on Europe. After the departure of Great Britain from the EU, Germany has become one of the leading and most dominant forces in the EU (Richardson and Mazey 2015). The European foreign policy is determined by the EU and Germany has to be a major part of it to decide upon the policies of the foreign policies (Keukeleire and Delreux 2014). The other member states of EU are quite nervous about this because they believe that the emergence of Germany as the deciding power might endanger their existence within the European arena. Others have high expectations about Germany that Germany can lead the way for a better future of Europe in the coming years (Richardson and Mazey 2015). Economic Impact The inclusion of Germany in the European Union exposed the German market to the external world, especially to the member states of the union. Moreover, it made it easy from Germany to grow economic relation with the European member states enabled Germany to grow rapidly and recover from the impact of the Second World War. The latest modification in the European Union for Britain leaving has great impact on Germany over different sectors. It caused negative economic impact on overall European countries especially Germany causing a considerable falls of German GDP growth. This is supported by the DIW calculation. Moreover, the German exports of goods to the UK territories are also hampering due to this modification in European Union. These were the direct effects that are faced by the country that are possible to calculate (U.S. 2017). Besides these measured impacts, there are indirect impacts that can affect this change, where the FDI comes first (Chassany et al. 2017; Smith, K.E., 20 13). A declination in the FDI might occur followed by price effect and turmoil in finance market. Brexit is responsible for a number of uncertainties in the economic changes in Germany. However, German economics ministry provides assurance about the changes that might come in near future. According to their calculation, the changes will be manageable for European Union and Germany even though, some of the sectors will face sever unavoidable impacts (MARTIN 2017). Euro on the other hand brings economic benefits for Germany in multiple ways. It reduces international trading cost of the country, and also ensures protection against the excessive exchange rate volatility (Stiftung 2017). Though, the German Ministers can assure to withstand any financial turmoil, the political scenario is quite different from the previous one. It has potential to disrupt the political scenario for the upcoming years. Britain out of the union leaves a position open in the union. Brussels suitability as a candidate to head the campaign is questioned by the German politicians. Brussels out of the way, the second politically stable state to take the lead of the union is Germany. Germany must play central role calculating the political weight of the country. The increase in the decision making for the European Union will drastically increase. This will position Germany in the focus and give them the power that many think will be more vulnerable to charges of hegemony. However, if the country rejects to accept the power, a vacuum will occur which will require to be filled by the nations like France. However, that is unlikely to happen ensuring the German supremacy in the European Union (Hix and Hyland 2011). Social Impact European Union follows an integration policy to form the social policy for the member states. It means the union makes it easy for the member states to travel across the boundaries without facing trouble. This made it easier for the country to learn and integrate new social norms in the German culture. Moreover, the union made the country an open market for all the member states. It exposed the German society to the international market. It helped in promoting the social norms of German society to the external culture. The continuous business between the European Union and Germany caused an exchange and integration of social and cultural norms between them. An example could be sited in case of food. The German food is now known to nearly all the European States and also outside the Union boundaries. Similarly, a number of traditional foods of the member countries are integrated within the German society and are consumed by the German society in a regular basis. Passing of a number of decades made it indistinguishable to indentify and separate these foods from the tradition German ones. The European Union faced challenge in forming a uniform cultural practice among the member states. Germany has come up with a cultural policy that was desired to be followed by the member states of the union. Language, sports, arts are the core issues that are faced by the member states. Germany faces similar issues like the rest. For instance, the Union states that the members of the representative countries require to be multilingual and it needs to be implemented on every citizen of the country. This is a bit unethical for the countries and Germany is facing trouble meeting the requirement. The intervention of European Union in the respective cultural aspects made it problematic for the country to keep balance with (Spolsky 2012). It is impossible to make it mandatory for all the citizens to learn all the languages proposed by the union. The German sees this issue as cultural discrimination as the English is among the 23 languages that are made mandatory for all the countries in t he European Union (Krzy?anowski and Wodak 2011). Similar questions came up from a number of other member countries also. However, the inclusion made it easier for the German to promote their culture to the states like Britain, France and other important countries that have been focus of attraction worldwide. German culture hence received a platform to spread their culture around the world. Similarly, the world culture came into contact and the culture adopted some of their culture to increase the efficiency of the society Conclusion There are a number of modification took place due to the integration of Germany in the European Union. Some of the impacts proven to be negative and some are positives. The cultural policies that were imposed on the member countries prove to be dissatisfactory for the country and it obviously disrupted the flow. However, the exposure to the international market benefited the country in a number of ways. The recent modification in the EU with the Brexit placed them in a powerful position. Though, some negative impact on the economy is also evidenced in the research. References Chassany, A. (2017).How will Brexit result affect France, Germany and the rest of Europe?. [online] Financial Times. Available at: https://www.ft.com/content/2b75023a-371d-11e6-9a05-82a9b15a8ee7 [Accessed 12 Oct. 2017]. Dhingra, S., Ottaviano, G., Sampson, T. and Van Reenen, J., 2016. The impact of Brexit on foreign investment in the UK.BREXIT 2016, p.24. European Union - European Commission. (2017).European Union. [online] Available at: https://europa.eu/european-union/index_en [Accessed 12 Oct. 2017]. Hix, S. and Hyland, B., 2011.The political system of the European Union. Palgrave Macmillan. Keukeleire, S. and Delreux, T., 2014.The foreign policy of the European Union. Palgrave Macmillan. Krzy?anowski, M. and Wodak, R., 2011. Political strategies and language policies: the European Union Lisbon strategy and its implications for the EU's language and multilingualism policy.Language Policy,10(2). MARTIN, W. (2017).This is how catastrophic Brexit could be for Germany. [online] Business Insider. Available at: https://www.businessinsider.in/This-is-how-catastrophic-Brexit-could-be-for-Germany/articleshow/52764416.cms [Accessed 12 Oct. 2017]. Richardson, J. and Mazey, S. eds., 2015.European Union: power and policy-making. Routledge. Smith, K.E., 2013.European Union foreign policy in a changing world. John Wiley Sons. Spolsky, B. ed., 2012.The Cambridge handbook of language policy. Cambridge: Cambridge University Press. Stiftung, B. (2017). [online] Available at: https://citeseerx.ist.psu.edu/viewdoc/download;jsessionid=609C25171DBE0F89C0FAE6562F9781D1?doi=10.1.1.374.7294rep=rep1type=pdf [Accessed 12 Oct. 2017]. U.S. (2017).Brexit impact 'manageable' for EU economies: German government study. [online] Available at: https://www.reuters.com/article/us-britain-eu-economic-impact/brexit-impact-manageable-for-eu-economies-german-government-study-idUSKBN18T1CL [Accessed 12 Oct. 2017].

NEW EYE TRACKING TECHNIQUES IMPROVE REALISM OF AIRCRAFT SIMULATORS Ess

NEW EYE TRACKING TECHNIQUES IMPROVE REALISM OF AIRCRAFT SIMULATORS A simulated flight environment for pilot training may soon be made more realistic through the use of eye-tracking technology developed by researchers at the University of Toronto's Institute of Biomedical Engineering (IMBE). Many safety and cost benefits are obtained by training aircraft pilots under simulated conditions, but to be effective the simulation must be convicingly realistic. At present, th e training facilities use large domes and gimballed projectors, or an array of video screens, to display computer-generated images. But these installations are very expensive and image resolution is low. Further, it would take an enormous amount of addi to improve image quality significantly throughout the whole viewed scene. However, based on the visual properties of the eye, realism can be obtained by providing a high-resolution 'area of interest' insert within a large, low-resolution field of view. If the image-generating computer 'knows' where the pilot's fixation is, it mage there. The technology to make this possible was developed by a research team headed by Professor Richard Frecker and Professor Moshe Eizenman. The work was carried out in collaboration with CAE Electronics Ltd. of Montreal with financial support from the Natural Sciences and Engineering Research Council of Canada. Their eye-tracker can record and analyze accurately up to 500 eye positions per second. The system works by means of capturing and processing the reflections of a low-level beam o f invisible infra-red light shone onto the eye. Multi-element arrays capture the image of the eye and digitize the information, which is then processed in real time by a fast, dedicated signal processing unit. The difference in position between the ligh tre of the pupil reveals the instantaneous direction of gaze. Developments by the IBME team have significantly increased the speed of signal processing in addition to enhancing accuracy of eye position estimates. Eizenman believes that "these improvements make our eye-tracker very effective in monitoring the large G-force environment where the pilot tends to make larger eye movements because of contraints which exist on movements of his head". In a new generation of aircraft simulators, under development by CAE Electronics Ltd. of Montreal, a head tracker which tells the direction of the pilot's head is mounted on top of the helmet. The eye tracker is mounted on the front of the helmet, and is ll exactly where the pilot's eye is fixating. Frecker said that "successful integration of our eye tracker into the novel helmet-mounted CAE flight simulator would result in a new generation of simulators that would likely replace the current large domes and cumbersome video display units." Initial tests of the integrated system will be carried out in collaboration with CAE Electronics at Williams Air Force Base in Arizona later this year. New Eye Tracking Techniques Improve Realism Of Aircraft Simulators Ess New Eye Tracking Techniques Improve Realism of Aircraft Simulators A simulated flight environment for pilot training may soon be made more realistic through the use of eye-tracking technology developed by researchers at the University of Toronto's Institute of Biomedical Engineering (IMBE). Many safety and cost benefits are obtained by training aircraft pilots under simulated conditions, but to be effective the simulation must be convicingly realistic. At present, th e training facilities use large domes and gimballed projectors, or an array of video screens, to display computer-generated images. But these installations are very expensive and image resolution is low. Further, it would take an enormous amount of addi to improve image quality significantly throughout the whole viewed scene. However, based on the visual properties of the eye, realism can be obtained by providing a high-resolution 'area of interest' insert within a large, low-resolution field of view. If the image-generating computer 'knows' where the pilot's fixation is, it mage there. The technology to make this possible was developed by a research team headed by Professor Richard Frecker and Professor Moshe Eizenman. The work was carried out in collaboration with CAE Electronics Ltd. of Montreal with financial support from the Natural Sciences and Engineering Research Council of Canada. Their eye-tracker can record and analyze accurately up to 500 eye positions per second. The system works by means of capturing and processing the reflections of a low-level beam o f invisible infra-red light shone onto the eye. Multi-element arrays capture the image of the eye and digitize the information, which is then processed in real time by a fast, dedicated signal processing unit. The difference in position between the ligh tre of the pupil reveals the instantaneous direction of gaze. Developments by the IBME team have significantly increased the speed of signal processing in addition to enhancing accuracy of eye position estimates. Eizenman believes that "these improvements make our eye-tracker very effective in monitoring the large G-force environment where the pilot tends to make larger eye movements because of contraints which exist on movements of his head". In a new generation of aircraft simulators, under development by CAE Electronics Ltd. of Montreal, a head tracker which tells the direction of the pilot's head is mounted on top of the helmet. The eye tracker is mounted on the front of the helmet, and is ll exactly where the pilot's eye is fixating. Frecker said that "successful integration of our eye tracker into the novel helmet-mounted CAE flight simulator would result in a new generation of simulators that would likely replace the current large domes and cumbersome video display units." Initial tests of the integrated system will be carried out in collaboration with CAE Electronics at Williams Air Force Base in Arizona later this year. Contact: Moshe Eizenman (416)978-5523 Richard Frecker (416)978-2236 NEW EYE TRACKING TECHNIQUES IMPROVE REALISM OF AIRCRAFT SIMULATORS Ess NEW EYE TRACKING TECHNIQUES IMPROVE REALISM OF AIRCRAFT SIMULATORS NEW EYE TRACKING TECHNIQUES IMPROVE REALISM OF AIRCRAFT SIMULATORS A simulated flight environment for pilot training may soon be made more realistic through the use of eye-tracking technology developed by researchers at the University of Toronto's Institute of Biomedical Engineering (IMBE). Many safety and cost benefits are obtained by training aircraft pilots under simulated conditions, but to be effective the simulation must be convicingly realistic. At present, th e training facilities use large domes and gimballed projectors, or an array of video screens, to display computer-generated images. But these installations are very expensive and image resolution is low. Further, it would take an enormous amount of addi to improve image quality significantly throughout the whole viewed scene. However, based on the visual properties of the eye, realism can be obtained by providing a high-resolution 'area of interest' insert within a large, low-resolution field of view. If the image-generating computer 'knows' where the pilot's fixation is, it mage there. The technology to make this possible was developed by a research team headed by Professor Richard Frecker and Professor Moshe Eizenman. The work was carried out in collaboration with CAE Electronics Ltd. of Montreal with financial support from the Natural Sciences and Engineering Research Council of Canada. Their eye-tracker can record and analyze accurately up to 500 eye positions per second. The system works by means of capturing and processing the reflections of a low-level beam o f invisible infra-red light shone onto the eye. Multi-element arrays capture the image of the eye and digitize the information, which is then processed in real time by a fast, dedicated signal processing unit. The difference in position between the ligh tre of the pupil reveals the instantaneous direction of gaze. Developments by the IBME team have significantly increased the speed of signal processing in addition to enhancing accuracy of eye position estimates. Eizenman believes that "these improvements make our eye-tracker very effective in monitoring the large G-force environment where the pilot tends to make larger eye movements because of contraints which exist on movements of his head". In a new generation of aircraft simulators, under development by CAE Electronics Ltd. of Montreal, a head tracker which tells the direction of the pilot's head is mounted on top of the helmet. The eye tracker is mounted on the front of the helmet, and is ll exactly where the pilot's eye is fixating. Frecker said that "successful integration of our eye tracker into the novel helmet-mounted CAE flight simulator would result in a new generation of simulators that would likely replace the current large domes and cumbersome video display units." Initial tests of the integrated system will be carried out in collaboration with CAE Electronics at Williams Air Force Base in Arizona later this year.

Depreciate vs. Deprecate

Depreciate vs. Deprecate Depreciate vs. Deprecate Depreciate vs. Deprecate By Maeve Maddox The words depreciate and deprecate are from different Latin originals, but the difference in meaning between them is being eroded in popular usage. Depreciate is from Latin depretiare, a combination de (from) and pretium (price). â€Å"To depreciate† is to become less in value. Example: â€Å"It’s often said that a car depreciates as it is driven off the dealer’s lot.† Depreciate is used transitively with the meaning, â€Å"to lower the value of.† Example: â€Å"The latest crisis depreciated the currency.† Figuratively, depreciate means, â€Å"to belittle or disparage.† For example, â€Å"No matter what I do, he depreciates my efforts.† Deprecate is from Latin deprecari, a combination of de (from, away) and precari (to pray). â€Å"To deprecate† something was to â€Å"pray it away.† The word entered English in the 17th century with the meaning, â€Å"to pray against evil, to pray for deliverance from.† For example, one might go to church to â€Å"deprecate God’s judgment,† that is, pray that it might be averted. Deprecate has the secular meanings â€Å"to plead earnestly against† and â€Å"to express earnest disapproval of.† For example, â€Å"We deprecate the harsh action taken against the local population.† Speakers do not always see a difference between depreciate (to belittle) and deprecate (to disapprove of). Because the distinction is a fine one, the words have become mixed up. As a plain verb, deprecate is not as common as it was in the 19th century, but its present participle form occurs in the popular adjective self-deprecating. As defined at the online Oxford Dictionaries site, self-deprecating means â€Å"modest about or critical of oneself, especially humorously so.† Here are two recent examples of the usage: The iconic comedian [Joan Rivers]  passed away today at 81, but she leaves behind a legacy of unrestricted humor and self-deprecating wisdom. â€Å"Humor is an amazing quality to have,† Kunis told  Glamour. I like sarcasm, satire, self-deprecating humor.† In researching this post, I found several depreciatory comments directed at speakers who write self-depreciating instead of self-deprecating. The sarcasm that accompanies some of these comments is misplaced. According to the Ngram Viewer, self-depreciating predates self-deprecating by 20 years. For about 100 years, beginning in 1845 and continuing until the 1940s, self-depreciating is the more common term; then, self-deprecating soars to its modern ascendency and self-depreciating plummets. Etymologically speaking, self-depreciating is the better choice, but self-deprecating has triumphed in standard speech; self-deprecating is the version to use if you don’t want to seem ignorant. Merriam-Webster, by the way, defines self-deprecating as â€Å"given to self-depreciation.† Computer science has found a new use for deprecate: deprecated (adjective): Used typically in reference to a computer language to mean a command or statement in the language that is going to be made invalid or obsolete in future versions. Examples of deprecated in the context of computer science: A program element annotated @Deprecated is one that programmers are discouraged from using, typically because it is dangerous, or because a better alternative exists. Compilers warn when a deprecated program element is used or overridden in non-deprecated code. Apple has officially deprecated Java, the cross-platform runtime environment developed by Sun and now owned by Oracle, and the company has decided not to include Adobe Flash technology on its new super-slim MacBook Air notebook computers. Bottom line: to deprecate is â€Å"to disapprove,† but in â€Å"self-deprecating,† it means, â€Å"to belittle.† In the world of computing, deprecated means â€Å"phased out† or â€Å"soon to be phased out.† Depreciate is for talking about loss of monetary value. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:10 Grammar Mistakes You Should Avoid8 Writing Tips for Beginners20 Slang Terms for Law Enforcement Personnel

A Research Paper

The Department of Education pronounces the addition of two more years in the basic education of students, which according to them will benefit not only the Filipino youth but all the Filipino in the Philippines. (Luistro, 2010) The administration asserts that with the implementation of such program, the problem of unemployment in the country will be resolved. In as much as employment in the Philippines is concerned, the K12 education also responds to the fact that most countries in the world already have the same plan in their educational institutions.With this, the standards of these countries go a notch higher than what the country has, thus, creating an expansion in the global competency. (DepEd, 2010) â€Å"We need to add two years to our basic education. Those who can afford pay up to fourteen years of schooling before university. Thus, their children are getting into the  Ã‚   best universities and the best jobs after graduation. I want at least 12 years for our public school children to give them an even chance at succeeding. † (Aquino III, 2011) K12 educational systems are additional years to secondary level. This research contains some information about curriculum of K12.This means that the present four years in high school will be called Junior High School and additional two years as senior High School. The model, which is being proposed, is K-6-4-2 where K means Kindergarten (5 years old), 6 means six years in elementary (6 to 11 years old), 4 means four years in Junior High School (12 to 15 years old) and 2 means two years in Senior High School (16 to 17 years old). (DepEd, n. d). Kindergarten will start in school year 2011 – 2012. The new and enhanced curriculum in Grade 1 and first year high school will start in school year 2012 – 2013.The first year senior high school or the eleventh year will begin in school year 2016 – 2017. The first graduates of the 12- year curriculum will be in 2018. (DepEd, n. d). Enhancing the quality of basic education in the Philippines is urgent and critical. The poor quality of basic education is reflected in the low achievement scores of Filipino students. One reason is that students do not get adequate instructional time or task. Our children deserve to receive the best education our country can provide for them and our economy depends on an educated and skilled workforce to be successful in the global market.B. Statement of the Problem This study aims to answer these following questions: 1. What are the advantages and disadvantages of the K-12 program or the additional 2 years to Basic Education? 2. Will the parents agree or disagree to the K- 12 program? C. Significance of the Study Parents of the students. This research would be able to help the parents of the students who are affected by the K-12 program, this will give them an idea of what will be the advantages and disadvantages of the program, and if it will help their children grow from the academic nature.Students. The students will benefit from the study by letting them know how they are going to be able to understand the addition of 2 years from their schooling. Students will know how it will provide a better quality of education to them. Teachers. This study will benefit the teachers from the school, for them to be prepared for the additional two years to the basic education. It is important for them to know the advantages and disadvantages of the program, because they will be the one providing the knowledge to the children. School.This research will also benefit the school, so they will anticipate the additional cost to the program, also the additional teachers and everything that they should be anticipating for. D. Scope and Limitation This study focuses only on the perception of the parents’ students affected by the K-12 program since it has been implemented this year the study will only focus on what the parents think and how it will affect them. It will also focus on the circumstances that will put one in favorable position, and those circumstances that will put one in unfavorable position. The study will only ask the parents about K-6-4-2 and not go beyond asking them if they’ll still let their children continue to study or not. E. Materials and Methods This research utilizes the descriptive method since the researcher aims to discuss and to know the perception of parents regarding to the additional years of basic education. The main goal of this type of research is to describe the data and characteristic what is being studied. The idea behind this type of research is to study frequencies, averages, and other statistical calculations.Although this research is highly accurate, it does not gather the causes behind a situation. Descriptive research is mainly done when a researcher wants to gain a better understanding of a topic. Interview, books and newspaper were researchers’ major instrument in gathering   Ã‚  Ã‚  information and were augmented with other data collected through readings E. Definition of Terms Department of Education. It is the executive department of the Philippine government responsible for the management and governing of the Philippine system of basic education. (http://en. wikipedia. org/wiki/Department_of_Education_(Philippines)) Education.

Executive Summary Essay Example | Topics and Well Written Essays - 250 words - 2

Executive Summary - Essay Example the euro exchange economy can also be used to remove the lower bound which has an effect on the short period threatening free nominal interest (Buiter, 2010, p. 219). On the other hand, during price setting, New-Calvo-Woodford approach can be used in setting price. Their approach involve secretive division in the euro-currency financial system, government in the euro exchange economy, equilibrium in the euro currency economy, deterministic steady state in the euro currency economy and lastly the lower bound which can become a binding constraint in the euro currency economy (Buiter, 2010 p.223). In prevailing over the lower bound on nominal charge, one can use the following strategies: eliminating currency, disburse negative interest rates on money (Buiter, 2010) or taxing money or even dividing the standard of trade. The three methods of eliminating subordinate bound on nominal interest plays a role in making it possible to ensure that it target the true stability of prices (Buiter, 2010). The author use of quotes from outside source gives a back up to the points that are highlighted in the report. He used seventy outside sources to support his main ideas concerning the monetary policy. The examples used are ones that have methodology to come up with the main idea

Palliative care, on communication at the end of life Assignment

Palliative care, on communication at the end of life - Assignment Example e family case, and in recording consistently the remaining days or hours of the patients as well as the responses of its family in these critical hours. 1. Preparing for a family meeting   -- This refer to the necessary requirements to be done by the care giver to set appropriate measure to communicate to the patient’s family. This stage may include formal or informal manner of putting across the message about the imperative of devoting fiduciary time together in order to prepare them psychologically and emotionally the possible termination of life. The nurse or care giver must ready all desired information available relating to the patient condition; the necessary or expected responses of the family; the needed medicines; and the desired emotional acceptance of patient’s family members to an impending unchangeable fate. 2. Conducting a family meeting  Ã¢â‚¬â€œ this refer to the actual meeting of the medical professional and nurses with the family to discuss empirically the condition of the patient. This is a sober condition where medical practitioners would persuasively convey to the family the patient’s state and the impending limitation of its life toward potential termination. This meeting should be conducted in confidentially, cordial but often straightforward, and delivered with certain level of empathy. Attending physician will be illustrating to the family that all medical care has been exhausted for the patient and that the necessary support care needed to remove potential hindrances that may impinge the optimal transference of supportive strategies from health care professionals to family who are recipient of palliative care. The meeting will likewise discuss the needed supportive care and plan for the next step intervention that are relevant and imperative to make palliative care effective for the dying. This is the most difficult part because the practitioner is called to balance one’s values in decision-making, these being the cornerstone,

The Role of Intuition and Improvisation in Project Management Essay Example for Free

The Role of Intuition and Improvisation in Project Management Essay Improvisation consists of a combination of intuition, creativity, and bricolage. Intuitions are rapid, affectively charged, holistic judgements arrived at without the apparent intrusion of rational thought. Improvisation and intuition represent two important and related aspects of management in general and of the management of projects in particular. There have been few, if any, studies that have examined the relationship between intuition and improvisation in the context of the management of projects. In this research we used a model of the relationships between project managers’ intuitive decision making behaviours, their use of improvisation and project outcomes in order to examine whether or not intuition is used in the management of projects, how it relates to improvisation and how intuition and improvisation are linked (if at all) to project outcomes. The research employed a cross-sectional survey design (N = 163) administered in two waves. Mediated multiple regression analyses revealed a number of statistically significant effects (p 0.05), namely: (1) there is a positive relationship between the use of intuitive judgements and improvisation; (2) there is a positive relationship between experience and improvisation; (3) there is a positive relationship between the use of intuitive judgements and experience; and (4) the use of intuitive judgements is related to externally focused project outcomes. These findings are discussed in terms of their implications for the following: role of intuitive judgements and improvisation in the management of projects; the ways in which both intuition and improvisation are conceptualised; and the training and development of project managers.

Evolution Essay -- essays research papers

Charles Darwin had two great themes in "On the Origin of Species" which accounted for the similarities and adaptations characteristic of living organisms. To account for the adaptations of organisms and those innumerable features that equip them for survival and reproduction, Darwin (and Wallace) independently came up with the central theory of evolutionary process: natural selection. Natural selection gives insight in to why organisms are the way that they are. Adaptations are phenotypic variants that result in the highest fitness among a specified set of variants in a given environment. In reference to humans, there are many traits that have been selected and adapted for throughout their evolutionary history giving them the characteristics that they have today. In this paper I will discuss some parts of the human body, which have been found to be selected for by the evolutionary mechanisms of natural selection, adaptation and mutation. Natural selection, adaptation, and mutations are three components of the evolutionary process, each one having either positive or negative effects on the other. What exactly is natural selection? There are many variations of the definition but most agree that it must include the following concepts: some attribute or trait must vary among biological entities, and there must be a consistent relationship, within a defined context, between the trait and one or more components of reproductive success, where "reproductive success" includes both survival and the reproductive processes themselves (Futuyma, 1998). Charles Darwin's theory of natural selection states "if variations useful to any organic being ever occur, assuredly individuals thus characterized will have the best chance of being preserved in the struggle for life; and from the strong principle of inheritance, these will tend to produce offspring similarly characterized." Regardless of how it is defined, natural selection and its action can have tremendous effects on the members of a population. It is natural selection that causes adaptation, and these adaptations evolve to ensure the survival of a species. Evolution, in a very broad sense, is defined as descent with modification and often with diversification (Futuyma, 1998). Darwin's idea of evolution was that it occurred by descent with modificatio... ...-carbohydrate, high protein diet. Certain metabolic adaptations were therefore necessary to accommodate the low glucose intake. Many indicate that the adaptive response to the low carbohydrate intake is insulin resistance(Miller, Colagiuri, 1994). A study done by J.C. Brand Miller and S. Colagirui proposes that insulin resistance offered a survival and reproductive advantage during the Ice Ages. This study also proposed that a carnivorous diet would have disadvantaged reproduction in insulin-sensitive individuals and positively selected for individuals with insulin resistance. Another factor mentioned was the various environmental factors that contributed to the low carbohydrate intake such as the types of foods that were available. The forces of natural selection on the evolutionary processes in humans can have a broad range of effects on the characteristics of humans. There are no concrete answers to some of the questions proposed in this paper, but time will soon tell exactly how the evolutionary mechanisms have effected the human race. The human species will continue to evolve as long as the mechanisms of evolution and environmental factors act upon us.

Chapter Summary Notes

Adam Smith – argued the economic advantages of vision of labor, and the breakdown of Jobs into narrow and repetitive tasks, known as Job specialization. Division of labor increased productivity by increasing each worker's skill and dexterity, by saving time lost in changing tasks. 2. 18th Century – Industrial Revolution – the main contribution of the Industrial revolution was that human power was replaced by machine power, which then made it more economical to manufacture goods In factories rather than at home.Large, efficient factories require managerial skills, as they had to ensure that demand was met, enough eternal was on hand to continue production, assign tasks to people, direct daily activities, coordinate various tasks, ensure the machines were still running efficiently and were kept in good condition while maintaining standards, etc. There are 6 different approaches to management: 1. Scientific management: an approach that involves using scientific meth ods to define the ‘one best way for a Job to be done. The aim of this method is to make organizations and workers be as efficient as possible.Frederick W. Taylor was one of the first to Introduce methods of scientific management. He Introduced 4 principles of management: a. Develop a science for each element of an Individual's work with standardized work Implements and efficient methods for all to follow b. Scientifically select workers with skills and abilities that match each job and train them in the most efficient ways to accomplish tasks c. Ensure cooperation through incentives and provide the work environment that reinforces optimal work results in a scientific manner d. Vivid responsibility for managing and for working, while supporting individuals in work groups doing what they do best. Some people are more capable of managing, whereas others are better at performing tasks laid out to them. These guidelines are still used today for improving efficiency and production. They are used when managers analyses the basic work tasks that must be performed, use time-and-motion study to eliminate wasted motions, hire the best-qualified workers for a Job and design incentive systems based on output. . General administrative theory: an approach to management that focuses on describing what managers do and what constituted good management practice. There were 2 significant theorists in developing this method: Henry Offal and Max Weber. Henry planning, organizing, commanding, coordinating and controlling. He stated 14 principles of management, which are fundamental rules of management that could be taught and applied to all organizational situations.They include: a) division of work – specialization increases output by making employees more efficient b) authority: managers must be able to give orders c) discipline: employees must obey and respect the rules that govern the organization d) unity of command: every employee should receive orders from only n ee superior e) unity of direction: organization should have a single plan of action to guide managers and workers f) subordination of individual interests to the general interest: interests of one employee should not take precedence of the organization as a whole g) remuneration: workers must be paid a fair wage for their services h) concentration: the degree to which subordinates are involved in decision making I) scalar chain: line of authority from top to bottom j) order: people and materials should be in the right place at the right time k) equity: managers should be kind and fair to their subordinates l) stability of tenure of response: management should provide orderly personnel planning to ensure that replacement are available to fill vacancies m) initiative: employees who are allowed to originate and carry out plans will exert high levels of effort n) esprit De corps: promoting team spirit will build harmony and unity within the organization Max Weber: he developed a theory of authority structures based on an ideal type of organization he called a bureaucracy: a form of organization characterized by division of labor, a clearly defined hierarchy, detailed rules and regulations, and impersonal relationships. 3. Initiative approach: the use of quantitative techniques to improve decision making. Total Quality Management: a philosophy of management driven by continual improvement and responding to customer needs and expectations.This approach has contributed directly to managerial decision making in the areas of planning and control, such as when managers need to budget, schedule, quality control and similar decisions are made. 4. Organizational behavior: a field of study concerned with the actions (behaviors) of people at work. Hawthorne studies: a series of studies during the sass and ass that provided insight into individual and group behavior. Human relations movement: the belief, for the most part unsubstantiated by research, that a satisfied worker w ill be productive. Behavioral science theorists: psychologists and sociologists who relied on scientific method for study of organizational behavior. 5. Yeasts approach: known as one of the contemporary approaches. It is a set of interrelated and interdependent parts arranged in a manner that produces a unified whole. Closed systems: systems that are not influenced by and do not interact with their environment.

Drinking a Love Story by Caroline Knapp Essay

Drinking a love story by Caroline describes a life of an alcoholic daughter of rich parents. Excessive wealth, love and carelessness from her parents caused her to adopt life threatening habits. She later on started consuming alcohol. She indulged in alcoholism so much that her life was completely devastated. Caroline describes in details the bad outcomes of excessive consumption of alcohol. One third of alcoholics are women. Every day she consumed more and more alcohol and that was causing more damage to her life. Caroline Knapp, a psychotherapist, narrates a trajectory life of an alcoholic daughter. During Dream world stage, since her adolescence she had problems with drinking. She starts consuming alchol in her early teens and became a regular drinker by the age of sixteen. Her father was a psychoanalyst and a drinker himself who had affairs with several women. Her mother wasn’t able to give attention to her daughter as she was already sufferring from breast cancer. She was born in a prosperous family and her twin sister became a physician. However, Knapp became extremely addictive to alcohol. In disillusionment stage, all the symtptoms of alcoholism started appearing her as she approached her 20s. She also started on unrealistic sex relationship with several men. This added to her unhealthy conditon. During misery stage her thoughts and imaginations were immersed in a bottle of alcohol. A daughter of well-to-do family had a love affair with alcohol that ruined her entire life. The story narrates a true life image of an alcoholic and a warning for those who had started out habit of drinking. During her enlightment stage she sometimes realized that this habit has completely ruined her life. She struggles to find out contact with those who are even more alcoholic than her, in order to comfort her that she’s not the alone. Her parents were also alcoholics. However, she tries to come-up with this problem by improving her self-image and recovery from this state. â€Å"At the same time Meg’s story – her shyness and shame and confusion -is achingly familiar. Bad, semi-consensual drunken sex: so many women I know did this. So many still do. At least one quarter of the 17,592 students surveyed in a 1995 Harvard School of Public Health study on campus drinking said they had suffered an unwanted sexual advance as a result of drinking; that same year, a Columbia University study reported that alcohol plays a role in ninety percent of rapes on college campuses. † (Knapp) In her mid 20s she seeked help with psychotherapist to solve her problems with eating. Because of her excessive consumption of alcohol she lost her apetite, a condition called anorexia. However, duirng her treatment she kept on drinking. Regular consumption of alcohol made her very distressed and she gradually started realizing the cause of her unhappiness. During mutual respect stage, her both parents died of cancer. Loss of her parents, her father’s several comments and her carelessness while holding a child of her friend moved her to undergo an alcoholic anonymous rehabilitation program. Though she was successful as a journalist, she was unable to control her behavior, her unhealthy condition and developed distorting unwanted sex relationship with several men. She found her love affair with an alcohol as a synonymous to an unfaithful and unresponsive man, who had destroyed her life completely. Her recovery would be to end this relationship from its roots and to take a divorce from this love. Those who consume alcohol usually indulge in this habit in order to avoid facing difficulties in life. Caroline brings to their awareness that drinking is not the solution as it makes the problem worse. By drinking one cannot avoid those difficulties and problems but in fact have other severe health problems incurred. This can make their lives miserable. The story is a very good advice for drinkers about this life threatening habit. She sketches a true picture of an alcoholic daughter and its miserable outcomes on women of all age who have this habit. References Knapp, Caroline. Drinking A Love Story.

The Civil Rights Laws

The Civil Rights Laws Discrimination in relation to the race question was not ceased with the end of the Civil War in the United States. As a result, the period of the 1950s-1960s is characterized by the active civil rights movement.Advertising We will write a custom essay sample on The Civil Rights Laws specifically for you for only $16.05 $11/page Learn More In this context, the figure of President Dwight D. Eisenhower can be discussed as influential in coping with segregation issues and protecting the African Americans’ civil rights because he demonstrated the significant political courage in enforcing the Civil Rights laws in 1957 and 1960 in order to regulate the voting procedures and provide the discriminated African Americans with the civil freedoms and opportunities. Thus, the Civil Rights laws of 1957 and 1960 affected the nation positively because the principles of the free civil society were stated legally for all the categories of the population without referen ces to racial differences. The 1950s in the history of the United States are characterized as the period of segregating the whites and blacks regarding their civil rights and principle of equality. The idea of social and civil inequality of the African Americans was actively supported in the Southern states of the USA, thus, the black people had no opportunities to receive the education or job position equal to the white people’s ones, and the right to vote was also limited (Dudziak 59-62; Finley 111-120). The focus of the Southern states’ governments on the segregation principles led to the significant tensions between the federal government and states’ governments because of the necessities to overcome the observed racial discrimination. Signing the Civil Rights Act in 1957, President Eisenhower demonstrated his political courage and readiness to oppose the Southern states’ forces which could share different visions of the issue because the law determin ed equal voting rights and protections for the white Americans and African Americans. The Little Rock Crisis of September, 1957, was the clear illustration for the discussed problem. The authorities of Arkansas rejected enrollment of the African American students in the school of Little Rock. As a result, the confrontation was discussed at the federal level, and President Eisenhower sent the troops to protect the rights of the African American students in Arkansas (Jacoway and Williams 11). Such decision demonstrated not only the clear position of President Eisenhower in relation to the nation’s civil rights but also his courage as the political leader.Advertising Looking for essay on history? Let's see if we can help you! Get your first paper with 15% OFF Learn More The Civil Rights Act in 1957 was important for the further development of the American society because it was the first time when the federal legislation was enacted regarding the question of civil rights after the decades of silence in relation to the observed problem. In 1957, the Republicans should also demonstrate their political courage in order to support the Act singed by President Eisenhower because the Democrats were against the Act, and the Democrats presented the whole 19% as opposite to 76% of representatives voting for the Act (â€Å"HR. 6127. Civil Rights Act of 1957†). The situation changed in 1960 when 74% of politicians voting for the next Civil Rights Act included 179 representatives of the Democrats and 132 representatives of the Republicans (â€Å"HR 8601. Passage†). These numbers support the idea that the Civil Rights Act of 1960 was developed more effectively in comparison with the Act of 1957, and it covered more legal issues associated with the discriminatory practices which worked to promote segregation earlier. Thus, the procedure of voting in relation to the equality of civil rights for all the categories of the population was improved, and discriminatory practices were limited with the focus on stated penalties. It is important to note that President Eisenhower demonstrated his consistency in relation to promoting the equal civil rights and overcoming prejudicial procedures and practices typical for the segregated society in the United States during the 1950s-1960s. In spite of the fact that the Civil Rights acts of 1957 and 1960 were later discussed by politicians and researchers as not effective enough to overcome discrimination in the American society and provide the African Americans with the equal civil rights to participate in the voting procedure because the other aspects of discrimination were not covered with the acts, the initiative of President Eisenhower to sign the acts was the important step toward creating the equal society. From this point, the Civil Rights acts of 1957 and 1960 are the drafts for developing the effective civil rights legislation, and President Eisenhower needed to demon strate his political courage in order to oppose the visions of the majority (Ambrose 98-112). As a result, the actions of the President contributed to the improvement of the civil rights legislation and linked the public’s intentions to cope with discriminatory practices with the real legal actions in the field. That is why, President Eisenhower helped the nation to see the situation from the other perspective, with the focus on the legal possibilities to overcome discrimination.Advertising We will write a custom essay sample on The Civil Rights Laws specifically for you for only $16.05 $11/page Learn More Thus, the Civil Rights laws of 1957 and 1960 can be discussed as the effective start for developing the appropriate civil rights legislation in the American society. Moreover, to enact the laws, President Eisenhower focused on his leadership abilities and qualities of a citizen to demonstrate the right way in overcoming discrimination. Ambrose, St ephen. Eisenhower: Soldier and President. USA: Premier Digital Publishing, 2013. Print. Dudziak, Mary. Cold War Civil Rights: Race and the Image of American Democracy. USA: Princeton University Press, 2011. Print. Finley, Keith. Delaying the Dream: Southern Senators and the Fight against Civil Rights, 1938–1965. Baton Rouge: LSU Press, 2008. Print. HR. 6127. Civil Rights Act of 1957. Passed. n.d. Web. https://www.govtrack.us/congress/votes/85-1957/s75. HR 8601. Passage. n.d. Web. https://www.govtrack.us/congress/votes/86-1960/h102. Jacoway, Elizabeth, and Fred Williams. Understanding the Little Rock Crisis: An Exercise in Remembrance and Reconciliation. USA: University of Arkansas Press, 1999. Print.Advertising Looking for essay on history? Let's see if we can help you! Get your first paper with 15% OFF Learn More