Roosevelt Sources Question Free Essays

1. Individuals upheld Roosevelt in the 1932 political decision since he was promising to reconstruct the American individuals. He disclosed to them that he was taking up arms against ‘destruction’ which was of the economy and business. We will compose a custom article test on Roosevelt Sources Question or on the other hand any comparative point just for you Request Now He additionally said he was taking up arms against deferral, double dealing and misery. Those were from the last government, the Hoover government. He guaranteed he would give the lower class individuals a possibility with new openings, new thoughts. After the last legislature of Hoovers individuals had developed to despise him thus whatever Roosevelt’s thoughts, they were going to decide in favor of him. The American individuals heard what Roosevelt was stating and on the grounds that it sounded such a great amount of better than Hoovers they adulated him. The manner in which he put his discourse over, he stated, â€Å"Give me your assistance, not to win casts a ballot alone, however to win in this campaign to reestablish America†. This made the American individuals believe that he truly didn’t simply need votes he made them imagine that he truly was simply attempting to win the campaign for America. 2. Source B and C present two distinct decisions on the New arrangement. B was composed by an American history specialist writing in 1945, and C is from a book, ‘The Roosevelt Myth’ by and American student of history distributed in 1945. Source B, I believe was composed after Roosevelt passes on. We can tell this by how the section is written in the past tense that he was dead. The distinction between every one of them is straightforward. Source B is revealing to me that there was a great deal of self-assurance in the New Deal since it says that during 1933 individuals will have recalled that the change structure sorrow and demoralization to energy and expectation. It likewise discusses how the physical remaking of the nation has been occurring during the 1920’s and the 1930’s. This issue was handled by Roosevelt utilizing 3,000,000 youngsters in the Civilian Conservation Corps (CCC). They planted 17 million sections of land of new backwoods and worked more than 6 million dams to maintain a strategic distance from disintegration. The New Deal likewise cut joblessness in another manner. Roosevelt presented joblessness help; mature age benefits and he prohibited youngster work. In the political field the administration was reinforced yet I despite everything enabled the open individuals to remove the legislature thus by considering Roosevelt a tyrant wasn’t valid. 3. In this photo I feel that the picture taker is attempting to show the generalization of an upbeat white family and afterward underneath the truth of a dark people life. This photograph was probably going to have been organized by altering and slicing to furnish the picture taker with the perfect picture. The image of the white family shows them as cheerful, wearing caps, with a canine and going about existence in the ‘American Way!’ There was a study done about what number of work area occupations individuals of color got against what number of white individuals got, the white landed extensively a greater number of positions than the blacks. The image is incredibly unexpected in light of the fact that the distinction between the blacks, arranging to get their administration help and the white family driving being glad in their vehicle are at two entirely unexpected parts of the bargains. This image additionally demonstrates that not every person was content with the n ew arrangement, individuals were all the while having issues. We can see this by taking a gander at the dismal looking appearances on the individuals of color. 4. These three sources show incredibly various purposes of perspectives. Source E shows Roosevelt emptying cash into the new arrangement, however at the base of the image it shows how the cash is simply spilling out of the framework. It shows that he had placed in 16 billion dollars into it yet at the same time there was 7,000 million still to place into it. The inscription shows Roosevelt saying that he trusts that it will work, he trusts it does. Source F is particularly for Roosevelt. It shows Roosevelt tossing out all the waste that President had guaranteed however had not regarded. In the junk is ‘Car in each garage’ this should permit each family unit in America to possess their own vehicle. Numerous different guarantees where made however most weren’t for filled. Source G shows Roosevelt with a sack loaded with cures on the off chance that the new arrangement failed to work out, he is conversing with congress and is clarifying that if things don’t go easily he’ll need to transform them. The elderly person sitting in the corner on the left is Uncle Sam he is staying there on the grounds that he I expected to speaking to America. The containers on the table, are the letter set offices the will be the offices that Roosevelt that Roosevelt made to support joblessness, and to reestablish the nation. One of the Alphabet offices the (CCC) took joblessness from 17 million and it rebuilded the banks to help and maintain a strategic distance from disintegration. 5. I for one imagine that source H is the best. It is a letter from a supporter of Roosevelt. He is discussing how Roosevelt has helped him and his better half get back his assets from the bank and get his credit broadened. The man tells how he has never known about a president very like him and how stunning he is. The man proceeds to state how him and his significant other appeal to God for him consistently; it is said that he isn’t the one and only one. There are a huge number of others. This is the best case of popular conclusion I think. Source I is only a tune about how Roosevelt has prevented individuals from functioning and not getting the right compensation, and how happy they are that he is back. This source isn’t in the same class as source H. 6. I think these two individuals differ about the new arrangement so much since source J is made by a business talking in 1980 he says that Roosevelt provided for individuals as opposed to showing them how to pick up. He says that individuals at that point became acclimated to not buckling down thus they simply expected to get from Roosevelt. He says that they had soup lines and the downturn since individuals ‘lost trust in themselves.’ He says that ‘Welfare executes a man’s initiative’. He makes the case of a canine and says that ‘A hound you feed won't hunt.’ The point he is attempting to make is that on the off chance that you permit somebody to get ravenous and, at that point that individual needs to make a solid effort to eat then he’ll gain from that, at the same time, on the off chance that you simply give cash and government alleviation to him on a plate then he’ll simply take it and run. Source K says the inverse composed by the secretary of Labor in Roosevelt’s New Deal government during the 1930s. She says that standard individuals had been given the opportunity of a vastly improved life. Roosevelt ‘understood’ about how the downturn had hit the heaviest on those individuals less ready to hold up under the strain. In spite of the fact that the rich had been hit too hard too he knew they didn’t have such a large number of issues, they had something left in any event. The sentence he utilized was, â€Å"The thought was that all powers of the network ought to be coordinated to improving life for normal people.† Roosevelt attempted his hardest. 7. The main section is a mental acknowledges of the New arrangement. It says that it helped numerous Americans and it got the USA in general to life out of the downturn. The New Deal may have helped yet it wasn’t the main thing. A significant part of the Deal had helped like the letter set organizations, they helped in light of the fact that it allowed individuals employments and to work and addition cash. They surely lifted people’s trusts. This translation of the New Deal is a significant confident one. It makes the New Deal sound like it was impeccable and that there were never any issues with it. This isn't the situation at everything except it helped in its own specific manner of getting the USA out of the downturn. The subsequent passage isn't right in numerous viewpoints and is verifiable. Right off the bat in spite of the fact that the administration became sensibly amazing they didn’t become incredible enough to not have the option to not be removed by the American individuals, general society. They never got excessively ground-breaking. Also, the view about creation individuals dependant may have been directly now and again however not in all cases using any and all means. Numerous individuals tended to depend on the administration help offered, however most of the nation worked their way back up again and earned their living by accomplishing difficult work. Ultimately, the circumstance about losing a great deal of cash is sensibly obvious as an announcement however the entirety of the cash helped in its own particular manner. Roosevelt poured a ton of cash into this New Deal yet he needed it to work to such an extent. The cash was spilling through the framework yet not every last bit of it was a waste. I feel that the first is a vastly improved understanding of the proof since, it the subsequent one isn't right what it says isn't right and doesn’t talk reality. Truly its actual the New Deal emptied a great deal of cash from American yet it helped such a large number of individuals from numerous points of view that it was very nearly a deliverer. The most effective method to refer to Roosevelt Sources Question, Papers

Managing Global Economy Essay Example | Topics and Well Written Essays - 1000 words

Overseeing Global Economy - Essay Example Non-financial methods of reasoning for government intercessions on exchange generally distinguished as giving an appropriate establishment to guideline are the advancement of reasonableness and the cultivating of network standards (Cheffins 1997, p. 126). The lawful guideline of market exchanges can be advocated on various grounds. One premise whereupon this should be possible is that results which are unjustifiable require a reaction from the legislature. On the insurance of network goals, state mediation can maybe address the destructive effect advertise powers purportedly have on society. Correspondingly, bolster exists for the recommendation that officials should make a move when markets take steps to sabotage key network beliefs. Nontariff hindrances incorporate portions, deliberate fare restrictions, willful value limitations, import permitting, customs techniques, trade controls, residential substance necessities, purchase national arrangements, biased exchanging understandings. These obstructions include direct import control measures. Nontariff boundaries influencing sends out in a roundabout way incorporate guidelines, merchant rehearses, and monetary controls (Hilke and Nelson 1988, p. 8). The static impacts of monetary joining have their generally clear and significant impact in the period quickly following the production of, for instance, a traditions association. Step by step, following quite a long while of change, the dynamic impacts will increment in significance and become prevailing. These impacts drive further innovative requirements and give the gathering an extra joining prompted 'development reward's (Jovanovic 1998, p. 40). 6. What are outside trade markets and the conversion scale Vanek (1962) characterizes remote trade showcase as all spots where outside trade is exchanged. There are two valuable arrangements of characterization of the remote trade advertise. In any case, there isn't one however an enormous number of outside monetary standards. Second, the all out flexibly and request of outside money is gotten from various kinds of exchanges, which gives an advantageous characterization to the investigation of the market for trade (p.56). 7. Talk about how organizations utilize remote trade. A remote trade is being utilized by organizations for procurement/offer of remote cash that works outside the lawful monetary arrangement of a nation. It is an illicit source (or utilization) of remote cash that purchasers and merchants decide to use for different reasons - from tax avoidance to activity of a booty business to escape from difficult and some of the time conflictive government guidelines (Grosse 1994, p. 1). 8. Rundown and characterize the classifications of conversion scale systems. 9. Examine buying power equality (PPP) and the short-run issues that influence PPP. The main balance hypothesis, respected, is buying power

Today at SIPA COLUMBIA UNIVERSITY - SIPA Admissions Blog

Today at SIPA COLUMBIA UNIVERSITY - SIPA Admissions Blog Spring in New York City is lovely.   We have beautiful weather Temp: 78 °F/ 26 °C, Sunny.   Humidity: 46%. Wind: N 0 mph. The SIPA Admissions Financial Aid Office continues to respond to email inquiries and calls about enrollment and financial aid.   Were also speaking with many prospective candidates thinking about pursuing their Masters at SIPA next year.   In fact, we are running an information session later this evening (and every Friday at 12Noon).   Its never too early to start researching programs and funding sources. It was great meeting so many wonderful candidates last Tuesday at our Admitted Students Day heard from a lot of people asking about financial aid of course, we wish we had money to offer everyone to study at SIPA but the reality is our first year fellowship resources is very limited.   I always encourage folks to research external scholarships as early as possible especially if you are thinking about pursuing your graduate studies at SIPA. Once youre here, theres plenty to keep you busy (see Mollys earlier post).   This week students are working on their capstone projects and preparing for finals.   But some took time out of their busy schedules and went to the SIPA Gala Follies is also coming up. On that thought, Im going to actually step away from my desk for a moment and stroll down Amsterdam Avenue for a bite to eat and of course to enjoy the gorgeous weather. Today at SIPA COLUMBIA UNIVERSITY - SIPA Admissions Blog The Annual Kenneth Arrow Lecture: “Social Choice and Individual Values” Friday, December 11, 2009, 4:00pm Altschul Auditorium, 417 International Affairs Building Amartya Sen, Thomas W. Lamont University Professor and Professor of Economics and Philosophy, Harvard University, is the recipient of the 1998 Nobel Prize in Economics, and will speak on Social Choice and Individual Values. Kenneth Arrow, recipient of the 1972 Nobel Prize in Economics, and Eric Maskin, recipient of the 2007 Nobel Prize in Economics, will serve as Respondents.  SIPA’s Joseph Stiglitz, recipient of the 2001 Nobel Prize in Economics, will chair.

Teen Pregnancy Teenage Pregnancy - 1404 Words

Lauryn Jones Block 5 4/27/16 What is Teen Pregnancy? Teenage pregnancy is pregnancy in human females under the age of 20. A girl can become pregnant from sexual intercourse after she has begun to ovulate which can be before her first menstrual period, but usually occurs after the onset of her periods. In well-nourished girls, menarche usually takes place around the age of 12 or 13. Most teenage girls don t plan to get pregnant, but many do. Teen pregnancies carry extra health risks to both the mother and the baby. Often, teens don t get prenatal care soon enough, which can lead to problems later on. They have a higher risk for pregnancy-related high blood pressure and its complications. Risks for the baby include premature birth and a low birth weight. The numbers of teenage pregnancy are very high but when you think about the numbers most could have been prevented with the use of protection. Some people may not afford condoms but if you cannot afford a condom you cannot afford a baby. Children from homes ran by teenage mothers go through a hard time in life. Teenage mothers have no time for other things, because they are busy taking care of their baby. Most teen mothers end up dropping out of high school, because they do not have time for school anymore. Research shows that reducing the number of births to teens and increasing the age at which a women gives birth yields significant cost savings for the public sector. Efforts to reduce teen pregnancy are mainly focusedShow MoreRelatedTeenage Pregnancy And Teen Pregnancy1546 Words   |  7 PagesTeenage pregnancy is pregnancy in human females under the age of 20 at the time that the pregnancy ends. Low-income communities have the highest teenage pregnancy rates in the United States. Because of the fact that this is a very controversial issue in the United States, it is very important that most questions be addressed. Questions like, why is a teenage girl in Mississippi four times as likely to give birth as a teenage girl in New Hampshire? Or why is the teen birth rate in Massachusetts 19Read MoreTeenage Pregnancy And Teen Pregnancy1664 Words   |  7 PagesTerrazas English 4 Miss Stahlecker 4 November 2015 Teenage Pregnancy According to cda.org, in 2013, a total of 273,105 babies were born to women that were in between the ages of 15-19 years old. Teenage pregnancy is a major concern in today’s society. This paper will talk about teenage pregnancy, statistics, ways to prevent teenage pregnancy, and after birth options. So why is teenage pregnancy so important? Some people are concerned about teens getting pregnant at such an early age. There areRead MoreTeenage Pregnancy And Teen Pregnancy2089 Words   |  9 Pagessurprise me since this is something common here in the Imperial Valley; we have such a high rate of teen pregnancy. What really caught my attention was that she was not alone; she had in her cart a toddler that kept referring her to mom. All I could think of was that such a young girl should not be concerned with raising a child, especially not two. Most young girls should be spending their teen years hanging out with their friends, going to parties, and enjoying school, but getting pregnant soRead MoreTeenage Pregnancy And Teen Pregnancy1328 Words   |  6 PagesTeenage pregnancy has been famously depicted as a situation that involves the female adolescents. For one to be dubbed as a pregnant teenager, she ought to be at the early age of twelve years though in most scenarios it has been fourteen and older. In the developed as well as developing countries, the cause of the teenage pregnancy has been common with most of them being related to the specific situation of the teenager as well as the group that the teenager interacts with. However, the rate of theRead MoreTeenage Pregnancy And Teen Pregnancy1743 Words   |  7 Pagesnegative media teenage mothers struggle to find the positive sides to motherhood. Teenage pregnancy can be dificult and life changing, but unlike the renowned negative beliefs all over the world, there are positive sides to teenage pregnancy. Most research that is done on teen pregnancy is based on the hardships and struggles on teen mothers, making it easy to forget the good that can come from teen pregnancy. A teenage mother can create a good life for herself and her children. Teenage mothers areRead MoreTeenage Pregnancy And Teen Pregnancy905 Words   |  4 Pagesâ€Å"16 and Pregnant†/ â€Å"Teen Mom† Promote or Discou rage Teenage Pregnancy? (Agree/Promote) When it comes to the topic of do TV shows like â€Å"16 and Pregnant† and â€Å"Teen Mom† promote or discourage teenage pregnancy, most of us will readily agree that it in fact does promote teenage pregnancy. 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There are some risk factors teen moms face and there is also another great turn outs. There is a major difference between the two. It’s important to tell teens the turnouts of teen pregnancy for the good and bad parts. There are risks of having sex, teen moms can make a difference for her and the baby, the risk of having HIV and/or any other STD’s, and the effects on theRead MoreTeenage Pregnancy And Teen Pregnancy1341 Words   |  6 PagesTeenage pregnancy is a prominent dilemma in our nation because it continues to place adolescents into delinquency. According to the United States Health and Human Services, three out of ten American teen girls will become pregnant at least once before they reach the age of twenty. That is nearly 750 ,000 teen pregnancies in a year (1) (HHS Pg.2 2014). Also according to U.S. Department of State, teen pregnancy budgets the United States and tax payers approximately seven billion dollars annually (2)Read MoreTeen Pregnancy And Teenage Pregnancy1456 Words   |  6 Pagesteenagers (Kristof). Clearly, teen pregnancy is a concern among many people in the U.S. One way to help the teen pregnancy statistics would be birth control. Teenagers should have more access to birth control, particularly LARCs (long-acting reversible contraceptives), and be more informed about it. There are many reasons why this should be. For starters, it would help the child and the mother. It could also help the U.S. not be so high on the list of number of teen pregnancies in the world. Over time

The Communist Manifesto, By Karl Marx And Friedrich Engels

â€Å"All written history is the history of class struggles† (Marx). In the year 1848, Karl Marx and Friedrich Engels decided to publish a manifesto after sitting down and sharing ideas for a period of time. Today, that piece of writing is known as The Communist Manifesto. In this book, Marx, the principal author stated that escaping from alienation required a revolution. That was the only possible way in which a political as well as a social change could have been seen. Therefore, Marx’ theory implied the use of violence. In addition, there was another individual, who argued that violence could be justified to gain independence, the one and only way to be free. Fanon’s theory on violence was very obvious and precise: â€Å"violence is the means by which the oppressed must gain freedom.† On the contrary, Gandhi understood the use of violence totally different. â€Å"If the history of the universe had commenced with wars, not a man would have been found al ive to-day.† Although Marx and Fanon agreed that the use of violence is necessary and can always be justified, Gandhi intended to prove that nonviolence can lead a country to democracy. First of all, it is almost impossible to watch the news, or read an article on the newspaper without encountering the word violence in it. Karl Marx, main author of The Communist Manifesto and Frantz Fanon who wrote The Wretched of the Earth argued that the use of violence is always present and unavoidable. In the book Colonial Voices, the first chapterShow MoreRelatedThe Communist Manifesto By Karl Marx And Friedrich Engels1746 Words   |  7 Pagesdrawn on what the government can do that is acceptable. Niccolo Machiavelli wrote The Prince, in which he argues that people are naturally immoral and will do what they can, whether good or bad, to maintain well-liked. In The Communist Manifesto by Karl Marx and Friedrich Engels, the main argument is that humans are rational and would be able to g overn themselves as a result of have one single class. When thoroughly analyzing each of the political works, it is clear that the main motivating factorsRead MoreThe Communist Manifesto By Karl Marx And Friedrich Engels Essay929 Words   |  4 Pagesâ€Å"The Communist Manifesto† – the work of Karl Marx and Friedrich Engels was published on February 21, 1848. This book is the first document of scientific communism and the first program of the international communist organizations and parties. It is the most systematic work of all thoughts and great teachings of Karl Marx and Friedrich Engels. â€Å"The Communist Manifesto† consists of the main statements of the materialistic conception of history, the impartial laws of social development, the laws ofRead MoreThe Communist Manifesto By Karl Marx And Friedrich Engels1255 Words   |  6 PagesThe Communist Manifesto was written by Karl Marx and Friedrich Engels to begin explaining Communism and its goals. The Ma nifesto suggests that history acts according to what is called â€Å"class struggle.† The â€Å"means of production† are what truly defines the class relationships according to Marx and Engels (Marx 2002). Inevitably, the classes conflict and become hostile, no longer moving fluidly (Spalding 2000). 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The Communist Manifesto reflects an attempt by Karl Marx and Friedrich Engels to explain the goals of Communism, as well as the theory behind the movement. Marx sees all of Europe allied against the idea of communism and consistently demonizes it and its followers. This caused the Communists to assemble in London and create this Manifesto in order to make their views public and clarifiedRead MoreThe Communist Manifesto, By Karl Marx And Friedrich Engels Essay1664 Words   |  7 PagesThe Communist Manifesto The Communist Manifesto was drafted under the commission of the Communist League, a body that consisted of a group of radical workers who were disgruntled by the abject poverty of the working class in industrialized Europe. Karl Marx and Friedrich Engels, the authors of the Communist Manifesto, lived at a time when the gap between the rich and the poor was becoming evidently wide, and the working class was struggling to survive. The Communist Manifesto is a result of contextRead MoreThe Communist Manifesto By Karl Marx And Friedrich Engels835 Words   |  4 Pages The Communist Manifesto is written by Karl Marx and Friedrich Engels which was published by a group of German born revolutionary socialists known as the Communist League. The main idea in this book is define the goals and theory of Communism. It explains how classes affect one another as well. This book consists of four different chapters which display Marx’s approach on Communism in different circumstances. This book is about Marx’s perspective on Communism, its effects, how it is criticized,Read MoreThe Communist Manifesto By Karl Marx And Friedrich Engels1212 Words   |  5 PagesThe history of all hithero existing society is the history of class struggle. (Marx Engels 1848). This statement establishes the setting for the Communist Manifesto written by Karl Marx and Friedrich Engels. A bold proclamation, the Communist Manifesto set the stage at the time for illustrating, so distinctly, a prolonged tension between two opposing and intertwined classes of a capitalis tic economy. Still resonating in contemporary society, class struggle, especially between these two classesRead MoreEssay The Communist Manifesto by Karl Marx and Friedrich Engels958 Words   |  4 PagesThe Communist Manifesto by Karl Marx and Friedrich Engels The Communist Manifesto, written by Karl Marx and Friedrich Engels, outlines how a society should be run under communism. The document provides truths to what is wrong with society; what causes these wrongs; how they can be fixed; and how this relates to humans and nature. Marx was a political philosopher of German ancestry. Marx and Engels split the document up into four sections: Section 1: Bourgeois and Proletarians, section 2:Read MoreManifesto Of The Communist Party, Karl Marx And Friedrich Engels927 Words   |  4 Pages In Manifesto of the Communist Party, Karl Marx and Friedrich Engels outline the issues associated with the division of society into two groups: the bourgeoisie and the proletariat. The bourgeoisie is a group that encompasses modern capitalists. The proletariat group pertains to the modern working class. While these two groups appear in today’s world, the authors make it evident that all throughout history there has been a division in society between oppressors and oppressed. They mention that in

Womens Basketball Essay Free Essays

The average man also tends to be faster ND stronger than the average woman according to Livingston. Com. Women, nonetheless, are very athletic and skilled in their own right and deserve the same recognition as athletes as men receive. We will write a custom essay sample on Womens Basketball Essay or any similar topic only for you Order Now The reason their games are not as widely viewed publicly is simply because they are not as fun to watch. For example the average attendance for a Los Angles Lasers game in 2011 was 18,997 people (ESP.. Com). While the average attendance for a Los Angles Sparks game, who plays in the same arena, was 1 0, 1 76 people which is higher than all other WAN teams for that season according to probabilistically. Mom. This can be changed with just a simple tweak of the playing equipment. Handicapping in female sports is quite common; it gives the women the chance to have the same kind of success as the men in their respective sports, which is why lowering the rims in women’s basketball would provide more support for the game by making it more entertaining to watch which would mean higher attended games and more television viewers. If the rims were lowered, women’s basketball would be much more entertaining to watch. Women would be able to finish shots closer to the rim teeter which would result in higher scoring and much more exciting games. The reason men have such a large following worldwide is because people love watching some of the best athletes in the world do things on a court with a ball that nobody else can do. Women’s basketball players are no different. They, too, are the some of the best athletes in the world, but they just can’t do everything on a court that a man can do because they are naturally built differently. Men tend to be much taller and stronger than women, and are able to jump higher and play much more aggressively. Lowering the rim, even just seven inches, would allow the female players to do more of the things that men can do, like dunk and hit high level of difficulty shots more often. One of the main promoters of this idea is the University of Connecticut head women’s basketball coach Gene Uremia, a seven time national champion with the Huskies who also led the women’s IIS Olympic team to a gold medal this past summer in London. What makes fans not want to watch women’s basketball is that some of the players can’t shoot and they miss lay-ups and that forces the game to slow down,† states Uremia (Gregory). He argues hat the lowering of the rim would increase the shooting percentages and increase the final scores, making it an overall much more exciting game to watch. This would in turn result in an increased audience and would be beneficial for the growth of the game and the women getting the attention and respect that they deserve. Adjusting the playing equipment in women’s sports is a very common practice. The nets are lower than the men’s in women’s volleyball, the tees are moved up closer to the pin in golf, softball fields are smaller than baseball fields, and even in basketball their balls are already smaller to account for hysterical differences. That is why it is not unjust or sexist to propose lowering the rims to adjust to women’s differences in size and athleticism, for it would only be beneficial for female sports. It is unfair to expect women to play on a 10 foot rim and still get the type of attention that men get. The difference in athleticism and size just won’t allow for that. In 2007, NAB. Mom did a survey and found that the average NAB player is six feet and nine inches tall. A similar survey done in 2003 by WAN. Com found that the average height of a player is five feet eleven inches tall. This difference is the exact reason why men are dunking and women aren’t, but more importantly, why people are watching the men’s games but not the women’s games. Men are taller and have an easier time dunking and finishing off balance shots, while the smaller women have to work harder to put the ball through the basket. Basketball fans like to see the high scoring games and the powerful slam-dunks. This is proven by the NAB All-Star weekend in which there is not only an All-Star game, but a Slam-Dunk contest and Three-Point contest as well which totaled in 2,729,000 viewers in 2012 (Savage). The WAN All-Star game had a total of 756,000 viewers in 201 1 (Costa). These numbers show how much more people would rather watch the men play then the women. Changes need to be made to even these numbers out. Other sports have followed this blueprint where the equipment used is adjusted to make them more successful, and it is time that basketball followed suit. Lowering the rims in women’s basketball is a very controversial and not yet widespread topic. In fact, it is a very new subject that is only recently gaining attention. There are many opponents to the idea of the basket being lowered or women, as well as many hurdles to get through in order for it to take effect. In order for this to happen, there would have to be a long process of meetings and rule changes and an agreement between all leagues of women’s basketball both collegiate and professionally. The NCAA released a statement saying, â€Å"The NCAA continues to work with its members and others to grow the game Of women’s basketball, but the issue Coach Uremia has raised is not before our membership for consideration† (AltaVista). Also, almost every gym that women play in is the home court to a men’s team as ell. So there are ID foot baskets in every facility already, and switching all of those to height adjustable rims would require a significant renovation. There are also critics of this idea who believe lowering the rims is an insult to female athletes everywhere: â€Å"†¦ Roaring the rims would further ostracize young girls who are trying to learn the game on courts across the country, often right alongside boys,† states Kate Fagan, a writer for ASPEN. Com, a women’s sports site: (Lowering) â€Å"The problem is people insist on comparing it to the men’s game, suggesting women would attract more fans if they dunked and played above the rim, like men. This obsession with comparing women’s basketball to men’s doesn’t exist in other sports†¦ F the argument is that people don ‘t watch women’s basketball because it’s slower and less explosive, then lowering the rim all the rims, for girls and women every/here does nothing to change that’ (Fagan). The entertainment factor does not appeal to many that are close to the game, and they are happy with how the sport is and feel it needs no change. What Pagan’s argument fails to mention though, is that professional women’s settable is hardly a profitable organization. The average NAB player makes about $3 million per year, while the average WAN player makes about $35,880 per year. Why shouldn’t men and women be paid the same for playing the same game and working just as hard? The only way this will happen is if women’s basketball gains more fans and becomes just as popular and glorified as the men’s games. Like the adjustments for women in other sports, lowering the rim would give women a chance to be more successful which would in turn make the game more entertaining to watch. By more people watching the games and giving it more support, both the NCAA and WAN would gain more fans and more money. With this money, WAN teams could get television deals like the NAB teams, which would mean more young girls could watch the games and be motivated to go and pick up a basketball themselves. The more young women there are that play basketball, the better the competition will be which would result in even better players then there are today. Basketball is a great sport and women deserve just as much recognition for their talents as the men receive. Lowering the rim would provide all that it would lead to more equality between men’s and women’s basketball. How to cite Womens Basketball Essay, Essays

Alexander the Great and the Battle of Gaugamela Essay Example

Alexander the Great and the Battle of Gaugamela Paper King Alexander at only 25 years old, his reputation already one of greatness had led his men into Asia. To his soldiers, their invasion of Persia was to fight back after half a century of devastation brought onto Greece during the Persian wars between 499 and 448 BC. Alexander’s private desire, however, was to cast a shadow on the large Persian empire by winning all its lands and bringing it under his rule. Gaugamela, named after the village it was fought by, was the decisive battle in the struggle between Alexander III and Darius II for the Persian Empire. The battle occurred in 331 BC, this battle was one of importance as it shows a significant amount of Alexander’s tactical and military genius while including examples of his great leadership skills with his men. Mesopotamia was an abundant region between the rivers, Euphrates and Tigris, dominated by Darius more than a century earlier. The major city in this region was Babylon and was located south where Darius anticipated Alexander would lead his troops. Instead Alexander headed north in the direction of the Tigris River basically there was more food for the horses, the heat was less intense and it would also tempt Darius away from the widespread plains surrounding Babylon. Darius needed vast, flat, obstacle free areas for his chariots and cavalry to be allowed to fight effectively. Alexander knew this, hence the reason he wanted to force Darius northward where the ground would be less favourable to him. This was just one instance that shows a factor that contributed to Alexander’s triumph in the battle. We will write a custom essay sample on Alexander the Great and the Battle of Gaugamela specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Alexander the Great and the Battle of Gaugamela specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Alexander the Great and the Battle of Gaugamela specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Therefore Darius moved north and encamped near the village of Gaugamela while Alexander camped a few kilometers away. Alexander managed to capture some Persian soldiers and discovered where Darius’ location was so he could observe the activities of his rival. Unlike previous battles, Darius had found a suitable battlefield and was unwilling to give this one up. The ground here was flat, perfect for chariots. Darius made it even flatter by ordering the terrain plowed, leveled, removed stones, shrubs and filled in potholes so the area would be ideal for chariots and cavalry. Alexander in turn had also prepared himself for the battle. From his captured and interrogated Persian soldiers he had gathered information that helped him reconstruct the Persian army allowing him to work his movements against Darius’. After seeing that Alexander’s Army was outnumbered five Persians to every one Macedonian Parmenio advised against an instant attack. Alexander approved this suggestion as he was anxious about the superior Persian cavalry and wanted more time to think of how to outmaneuver Darius and the Persians. Alexander permitted his men a decent meal and sleep, while only a few kilometers away Darius kept his men on standby all night long. This, Arrian believed to be a major mistake, ultimately causing Darius’ defeat since the next day Alexander’s men were well rested whereas Darius’ were exhausted. Giving his men rest and food also shows how Alexander was a responsible leader and furthermore he would have respect from his men for doing so. Not rushing into a battle unprepared also shows this excellent leadership and by planning carefully would have allowed more men be spared from death. Alexander knew that the only way to triumph over the gigantic Persian army was through clever strategies so he thought about the difficult conditions over night while his men rested, he came up with a series of orders for his men. He ordered the Agrianians near his cavalry and specifically told them to bring the chariots and elephants to a halt, the chariots may be made of tough material but the drivers were only human just like the elephants were only animals, they could still be injured and stopped. In the centre were the phalanx and the Greek cavalry. A second line of infantry was following them, Alexander ordered them all to turn around and fight the enemy if they became surrounded as there was a high chance of this considering the size of the Persian army. The infantry were all told to break ranks and create corridors for the chariots and elephants to pass directly through hoping that no infantry would be injured, this meant that then the infantry could then quickly press forward before the elephants and chariots would have a chance to turn around and come back. The arrangements ended up being parallel to that of the battle of Issus. However, realizing that the Persian cavalry was moderately powerful, Alexander reinforced his wings and ordered them to lengthen if there was any risk of being out-flanked. These well designed decisions would have made a huge impact on the final outcome of the battle, this shows Alexander’s ability to adapt his tactics to suit different situations and develop ways to overcome problems that may occur. The battle turned out better than it possibly could have for Alexander, as we can see his well thought out plan coincided with the actual events of the battle and all went as he had pre-determined. Alexander initially ordered his right wing cavalry to advance on an angle, as always, to the right. Consequently forcing the Persian cavalry further left to pursue them, thus moving away from the specially cleared area Darius had so carefully arranged for them. To counteract these actions Darius ordered his men to stop moving to the left and head directly forward to attack Alexander’s right wing as intended. This arrangement worked well for Alexander as he postponed a rather dominant attack to his right wing and would have confused Darius’ cavalry who needed to aim to break through Alexander’s right wing and get behind his troops as to fight them from the back. Darius then launched the elephants and chariots against the phalanx but Alexander had foreseen this problem and all his men followed their detailed instructions. The Agrianians stopped the majority of the chariots and elephants before they even reached the phalanx. The rest caused many of the infantry to panic but because of their training and discipline they followed Alexander’s orders and broke ranks at precisely the right moment allowing the elephants and chariots to pass through corridors made for them so the attack failed miserably as it caused very minimal damage. If Alexander had not thought of this intelligent tactic then the elephants and chariots would certainly have caused great destruction to the phalanx. But his simple yet ingenious plan worked brilliantly, saving them from possible defeat. Darius, after seeing this failure, saw that he was not on the winning side and desperately ordered a general offence where his whole line advanced. Darius also quickly ordered his very strong right wing cavalry, led by Mazaeus, to attack Alexander’s left wing cavalry, under the command of Parmenio. The Persian cavalry was significantly superior to that of Alexander’s; hence Parmenio was under a great deal of pressure. Alexander put a lot of trust in to Parmenio and he obviously believed he could deal with the pressure or he would not have placed him in the situation. Darius was still intent on using his cavalry on his left wing to attempt to get through Alexander’s right wing to encircle him, so he sent his Indian cavalry to help attack the right wing. However, this created a gap in the Persian line, to the left of the centre. This was the moment Alexander had been waiting for, he and his companions advanced for Darius. They were held up by the Persian horse guard and the Greek mercenaries, preventing them from reaching Darius who was standing in his chariot. Darius decided the battle was lost and fled with his entire left wing following close behind. Darius’ left wing and center were still intact, and both parties would have had most likely equal chances if he could secure the gap in the left of the center, and pull together his right wing again. The result of the battle might have been entirely different if the Persians had a more firm, determined and brave king. But Alexander knew that a gap would eventually appear and in his brave charge he managed to frighten Darius into backing down, although Alexander would have wanted to catch his rival instead of allowing him to escape. Parmenio on the left wing was being brutally beaten by Mazaeus and the Persians, who at this point had no idea that Darius had gone. Some of the Persian right wing had even gotten through the Macedonian line and reached the baggage animals and Macedonian camp where Arrian states there was fierce fighting ‘for the Persians boldly attacked men who were mainly unarmed and had not expected that anyone would cut their way through the double phalanx and force their way up to them’. Yet, as instructed the second line of infantry turned around and caught them in the camp, attacking from the rear they forced the Persians to retreat back the way they came. Alexander anticipated the problem of the Persians getting in behind, unusually as it is he provided a solution not to prevent the problem but solve it if it occurred. He knew it would be difficult to stop them getting in behind but coming up with such a plan was really very resourceful and tactful, thus insuring his victory in the battle. In the meantime, although Alexander wanted to pursue his rival Darius, Parmenio was in great peril and sent a message to Alexander requesting help. As Arrian states ‘When the king received this information, he refrained from further pursuit’ and Alexander alongside his companions quickly headed to help his left wing. But, on the way, they bumped into the Persian right wing, who in turn were trying to escape from the Macedonian camp. Here there was a terrible fight and many companions’ lives were lost but nevertheless Alexander prevailed and rushed to the aid of Parmenio. Though, by this time, Parmenio and the left wing did not need his help any more. Mazaeus, after hearing of Darius’ flight, hastily led his men away from the battle and was pursued by the Thessalians. Alexander showed remarkable leadership skills in this stage of the battle as he put aside his own wants for the needs of his men. Alexander considered the victory at Gaugamela to be one of significance in the fight over the Persian Empire, as Darius’ army was crushed, Alexander now had control of the heart of Asia and so he proclaimed himself ‘king of Asia’. This statement, before the whole Macedonian army, would have had huge propaganda worth to Alexander making him appear very impressive to his people. Throughout the battle Alexander proved himself to be worthy of his title; Alexander the Great. This particular battle illuminated Alexander’s tactical brilliance, strength and genius because he won purely through intellectual strategies. Considering the size of Darius’ army and the outcome of the battle Alexander shows that there is some truth to the saying that brains beat brawn.

Tips for Effective Teacher to Teacher Communication

Tips for Effective Teacher to Teacher Communication Effective teacher to teacher communication is vitally essential to your success as a teacher. Regular collaboration and team planning sessions are extremely valuable. Engaging in these practices has a positive impact on teacher effectiveness. Education is a highly difficult concept for those outside the field to understand. Having peers that you can collaborate with and lean on during tough times is essential. If you find yourself in isolation and/or always having a conflict with your peers, then there is a reasonable chance that you may need to make some changes yourself. What to Avoid When Talking to Fellow Faculty Here are seven things to avoid when trying to build positive relationships with faculty and staff members at school. Do not talk about or discuss your co-workers with your students.  It undermines the authority of that teacher and additionally taints your credibility.Do not engage in conversation or discuss your co-workers with a parent. Doing so is unprofessional at best and will create significant problems.Do not talk about or discuss your co-worker with other co-workers. It creates an atmosphere of divisiveness, mistrust, and animosity.Do not isolate yourself on a regular basis.  It is not a healthy practice.  It serves as a hindrance to your overall growth as a teacher.Avoid being confrontational or combative.  Be professional.  You may disagree with someone engaging them inappropriately is juvenile at best which undermines your role as a teacher.Avoid starting, spreading, or discussing gossip and hearsay about parents, students, and/or co-workers. Gossip has no place in a school and will create long-term problems.Avoid being critical of your co-workers.  Build them up, encourage th em, offer constructive criticism, but never criticize how they do things. It will do more harm than good. How to Build Positive Relationships With Staff Members Here are eleven things to keep in mind when trying to build positive relationships with faculty and staff members at school. Encourage and show kindness and humility. Never let an opportunity to show kindness or encouragement to others to pass. Praise exemplary work, regardless of the person that did it. Sometimes you can turn even the most hardened of your fellow workers into real softies once they realize that you are not afraid to compliment them or give encouraging words, despite how they may perceive you ordinarily. At the same time, when giving criticism, do it helpfully and gently, never spitefully. Show concern for anothers feelings and well being. You will benefit immensely from even the smallest kindness shown.Be happy. Every day you go to work, you need to make a choice to be happy. Making a choice to be happy on a day to day basis will make people around you more comfortable on a day to day basis. Don’t dwell on negatives and maintain a positive attitude.Refuse to engage in gossip or hearsay. Dont allow gossip to rule your life. In the workplace, morale is vitally essential. Gossip will tear apart a staff faster than anything else. Do not engage in it and nip it in the bud when it is presented to you. Let the water roll off your back. Don’t let negative things said about you get under your skin. Know who you are and believe in yourself. Most people that talk negatively about other people do so out of ignorance. Let your actions determine how others see you, and they will not believe the negative things said.Collaborate with your peers – Collaboration is vitally essential among teachers. Don’t be afraid to offer constructive criticism and advice with a take it or leave it approach. Also of equal importance, don’t be afraid to ask questions or to ask for help in your classroom. Too many teachers think this is a weakness when it is truly a strength. Finally, master teachers share ideas with others. This profession is truly about what is best for the students. If you have a brilliant idea that you believe in, then share it with those around you.Watch what you say to people. How you say something counts for just as much as what you say. Tone does matter. Whe n confronted with a difficult situation, always say less than you think. Holding your tongue in a difficult situation will make it easier for you in the long run because it will create confidence among others in your ability to handle a similar situation. If you make a promise, you better be prepared to keep it. If you intend to make promises, you had better be prepared to keep them, no matter what the cost. You will lose the respect of your peers quicker than it took you to gain it by breaking promises. When you tell someone that you intend to do something, it is your responsibility to see to it that you follow through.Learn about others’ outside interests. Find a common interest that you have with others (e.g. grandchildren, sports, movies, etc.) and spark a conversation. Having a caring attitude will build trust and confidence in others. When others are joyful, rejoice with them; when troubled or in mourning, be sympathetic. Make sure each person around you knows that you value them and know that they are important.Be open-minded. Do not get into arguments. Discuss things with people rather than argue. Being combative or disagreeable is likely to put others off. If you don’t agree with something, think your response t hrough and don’t be argumentative or judgmental in what you say. Understand that some peoples’ feelings are hurt easier than others. Humor can bring people together, but it can also tear people apart. Before you tease or joke with a person, make sure you know how they are going to take it. Everyone is different in this aspect. Take into account another persons feelings before you poke fun.Don’t worry about accolades. Do your best. Its the best you can do. Let others see your work ethic, and you will be able to take pride and pleasure in a job well done.

Innovations and Inventions for the Hearing Impaired

Innovations and Inventions for the Hearing Impaired No one person invented sign language; it evolved worldwide in a natural fashion, much the way any language evolved. We can name a few people as the innovators of specific signing manuals. Each language (English, French, German, etc) developed their own respective sign languages at different times. American sign language (ASL) is closely related to French sign language. In 1620, the first book on sign language that contained the manual alphabet was published by Juan Pablo de Bonet.In 1755, Abbe Charles Michel de L’Epee of Paris founded the first free school for deaf people, he used a system of gestures, hand signs, and fingerspelling.In 1778, Samuel Heinicke of Leipzig, Germany founded a public school for deaf people, where he taught speech and speechreading.In 1817, Laurent Clerc and Thomas Hopkins Gallaudet founded Americas first school for deaf people, in Hartford, Connecticut.In 1864, Gallaudet College, in Washington, D.C was founded, the only liberal arts college for deaf people in the world. TTY or TDD Telecommunications TDD stands for Telecommunications Device for the Deaf.  It is a method of coupling Tele-Typewriters to telephones. Deaf orthodontist Doctor James C Marsters of Pasadena, California shipped a teletype machine to deaf physicist Robert Weitbrecht in Redwood City, California and requested a way to attach it to the telephone system so that phone communication could take place. The TTY was first developed by Robert Weitbrecht, a deaf physicist. He was also a ham radio operator, familiar with the way hams used teleprinters to communicate over the air. Hearing Aids Hearing aids in their various forms have provided needed amplification of sound for many persons experiencing hearing loss. Since hearing loss is one of the oldest of the known disabilities, attempts to amplify sound go back several centuries. It is unclear who invented the first electric hearing aid, it may have been the Akoulathon, invented in 1898 by Miller Reese Hutchinson and made and sold (1901) by the Akouphone Company of Alabama for $400. A device called the carbon transmitter was needed in both the early telephone and the early electric hearing aid. This transmitter was first commercially available in 1898 and was used to electrically amplify sound. In the 1920s, the carbon transmitter was replaced by the vacuum tube, and later by a transistor. Transistors allowed electric hearing aids to become small and efficient. Cochlear Implants The cochlear implant is a prosthetic replacement for the inner ear or cochlea. The cochlear implant is surgically implanted in the skull behind the ear and electronically stimulates the nerve of hearing with small wires touching the cochlea. External parts of the device include a microphone, a speech processor (for converting sounds into electrical impulses), connecting cables, and a battery. Unlike a hearing aid, which just makes sounds louder, this invention selects information in the speech signal and then produces a pattern of electrical pulses in the patients ear. It is impossible to make sounds completely natural because a limited amount of electrodes are replacing the function of tens of thousands of hair cells in a normally hearing ear. The implant has evolved over the years and many different teams and individual researchers have contributed to its invention and improvement. In 1957, Djourno and Eyries of France, William House of the House Ear Institute in Los Angeles, Blair Simmons of Stanford University, and Robin Michelson of the University of California, San Francisco, all created and implanted single-channel cochlear devices in human volunteers. In the early 1970s, research teams led by William House of the House Ear Institute in Los Angeles; Graeme Clark of the University of Melbourne, Australia; Blair Simmons and Robert White of Stanford University; Donald Eddington of the University of Utah; and Michael Merzenich of the University of California, San Francisco, begin work on developing multi-electrode cochlear implants with 24 channels. In 1977, Adam Kissiah a NASA engineer with no medical background designed a cochlear implant that is widely used today. In 1991, Blake Wilson greatly improved the implants by sending signals to the electrodes sequentially instead of simultaneously - this increased clarity of sound.

Philosophy - Feminism, Moralism, and pornography Essay

Philosophy - Feminism, Moralism, and pornography - Essay Example It is this attitude along with a lack of understanding about human sexuality (admittedly women’s too) that give birth to the new definition of pornography. Had she gained some knowledge about activities like tit torture as depicted in Kama Sutra, she would have thought twice before reaching such a new definition. While stressing on the sadistic attitude of the male-dominated society, it is painful to note the total ignorance the scholar shows towards the element of masochism inherent in women. The scholar is against pornography because of three major reasons. Firstly, it promotes violence against women. Secondly, it provides a totally wrong picture about female sexuality, and thirdly, it promotes male-centeredness (234). It seems that the work goes seriously defective in the fact that it does not give any attention to the impact of explicit sexual content on children. In other words, the scholar is of the opinion that as far as females are not tortured in the portrayal, the material does not have to be considered pornography. Here, she fails to acknowledge the fact that in order to arouse sexual feeling in people including the immature ones, it is not necessary to include bondage or torture. Thus by defining only sexual content with violence as pornography, Longino has provided a totally defective view of pornography. Also, the scholar is alarmed by the fact that pornography has secured its own place in the mainstream media. In the opinion of Longino, this overwhelming acceptance of pornography by the mainstream society and media shows the desire of the male-dominated society to subject females to such activities like rape, bondage, and torture for its own sexual gratification. That means the creation of a society where psychological and physical violence against women is accepted as part of the social culture (234). Admittedly, the scholar is rather unaware about the content of sadism in males as propounded by various thinkers including Freud and

With reference to acid-base balance explore the role of the Essay

With reference to acid-base balance explore the role of the respiratory system in maintaining blood pH - Essay Example The instruction of acid-base equilibrium remains overseen by three critical processes, namely: buffer system, respiratory, and renal methods. The paper investigates the role of the lungs in overseeing stabilization of blood pH. Carbon dioxide (CO2) derives from typical body metabolic processes. Disturbances in the processes impacts on CO2 intensities and HCO3- are expected to produce acid-base disparities (Raymond 2010, p.244). An outstanding system through which the body exploits to direct pH entails the discharge of CO2 from the lungs. The brain adjusts the magnitude of CO2 exhaled by guiding the pace and intensity of breathing. This forces the lungs to either augment or lessen the tempo and intensity of ventilation until the appropriate quantity of carbon dioxide has been re-instituted. The magnitude of CO2 released influences the pH of the blood, which heightens as breathing, turns out to be fast, and profound (Chatterjea and Shinde 2012, p.713). In adjusting, the pace and deepne ss of breathing, the brain plus the lungs direct the blood pH. The Respiratory (Lungs) Buffer Response Usually, blood pH ranges in the region of 7.4 (slightly alkaline). In the event that pH levels drop to 7.6, then body cells are likely to cease functioning. It is obvious that blood pH levels 7.9 are lethal even if they last for a short time, which renders it essential to gain equilibrium in pH levels (Sherwood 2007, p.11). The competence of the body to handle every pH adjustment is steered by three indispensable factors, namely: the lungs, the kidneys, and buffers. In the event that a strong acid manifest, the bicarbonate-carbonic acid, which yields an overall rise of carbonic acid that dissociates into CO2 and H2O. An augmentation of H+ within the blood triggers the medulla to augment the respiratory tempo that assists CO2 eradication (Brown et al. 2011, p.323). In the event that pH stays high relative to an augmentation in HCO3-, the respiratory centre holds back, and consequent ly the respiratory tempo lessens (Raymond 2010, p.245). This enhances CO2 retention in which it becomes accessible to form carbonic acid that cushions the surplus bicarbonate. The respiratory system consequently balances the registered alterations within pH transmitted to metabolic disorders by regulating Pco2 that alters the bicarbonate carbonic acid proportion. Nonetheless, the respiratory system cannot orchestrate any loss or an augmentation of hydrogen ions. Buffers direct molecules that admit or discharge ions in order to maintain the H+ ion absorption at a certain level. Buffers facilitate to saturate up additional H+ ions with the majority buffer entailing a fusion of carbon dioxide and bicarbonate ion (HCO3). CO2 derives carbonic acid (H2CO3) when is liquefies in water and operates as an acid releasing hydrogen ions (H+) when necessitated (Lew 2010, p.31). The respiratory system pursues sustenance of appropriate blood pH, in the event that the bicarbonate/carbonic acid buffe r system fails to react quick enough to stabilize the registered pH interferences, processes such as hyper/hypoventilation can be induced to direct the amount of carbonic acid contained in the blood (Rhoades and Bell 2013, p.454). The respiratory centre reacts by varying levels of H2CO3- within the blood. Hyperventilation makes the body to breathe out and remove CO2 from the bloodstream, through the lungs. The expulsion of carbon dioxide diminishes acidity within the blood pH. The reverse method transpires in cases of hypoventilation that leads to the withholding of CO2 within the blood (Lew 2010, p.32). The CO2 becomes carbonic acid when it dwells within the blood and combines with water. In the event that

The Young Persons Development Children And Young People Essay

The Young Persons Development Children And Young People Essay Parents that are going through a marriage breakdown, divorce and separation can be stressful for all involved particularly the children/young person. They can become emotionally withdrawn and suffer a lack of confidence which can create low self esteem. Due to family upheaval, they may lose focus in their own abilities and suffer mentally. Similarly, children from single parent families may suffer from a lack of a male/female role model which can cause social stigma. Dual parents and lone parents may have to work long hours, leaving little room for direct social, emotional and intellectual support. Becoming part of a new step-family through a parent meeting a new partner can cause friction between children from each side. This could lead the child/young person to become socially and emotionally withdrawn which could increase the risk of bullying by peers. Having numerous siblings can have an impact on children causing additional needs to be met. Children may feel frustrated with lack of attention within the home and also may be required to assist with siblings needs which could cause social and emotional problems. Additionally, becoming a brother/sister to a new sibling for the first time can be stressful and having to adapt to not being an only child can be difficult at first and can create an emotional strain on the child. Being part of a social care system through neglect, physical/emotional abuse and loss of parent can prove difficult for children and although this can largely be a positive experience for many, it can also lead to problems within all areas of development particularly in relation to social and emotional areas. Having a sick parent/carer can be extremely challenging for children, their social and emotional wellbeing can be affected with having to endure possible social stigma and suffer emotionally if not supported in the correct manner. Time off from school may cause intellectual issues and additional help may be required. Family bereavement can be extremely traumatic for children even when a child/young person has been prepared. This can create emotional strain and unexpected outbursts of emotion should be expected. Socially, children may feel different from their peers who havenà ¢Ã¢â€š ¬Ã¢â€ž ¢t experienced bereavement. They may suffer intellectually due to missing school days and also concentration and behaviour may be affected when they are in school. Moving house and/or area can be difficult for children as they have to adjust to a whole new social situation with changing schools and adapting to new routines. Children may become socially introverted and display high levels of emotion. Cultural differences can affect a child/young person through English being spoken as a second language which can cause a lack of confidence at school and additional intellectual support being required. Health There can be many health aspects that affect a child/young personà ¢Ã¢â€š ¬Ã¢â€ž ¢s development. Children become extremely resilient and are often able to manage their conditions very well; however, certain aspects of their development can prove challenging throughout periods of ill health. Children may suffer from conditions such as asthma, which if not well controlled, can cause children to have extended periods of time off from school. This in turn leads to intellectual development being compromised as well as social development due to relationships not being maintained. Disability in children, whether it be physical or intellectual can be particularly difficult. A child that has a hearing impairment may suffer physically through loss of balance or socially through having to communicate in alternative ways such as sign language/makaton. A physical disability such as Cerebral Palsy can be physically challenging due to being restricted in taking part in certain activities. This can affect social situations due to these restrictions and can affect a child/young person emotionally questioning why they are different causing low self-esteem. Being diagnosed with a serious illness such as cancer as a child/young person can also prove to lead to developmental issues. All areas of development can be compromised, intellectually, through missing school and being too ill to complete set work. They may suffer physically depending on the specific illness causing them to be weak and/or in too much pain and discomfort to complete physical activities. Socially they may be too ill to interact with others and/or maintain friendships. They may also become emotionally withdrawn and find it difficult to cope with their emotions. Allergies affect many children, particularly food allergies; this in turn can lead to social problems as they may become excluded from certain situations where their allergies are not known. In contrast they may feel a certain social stigma as their allergies are highlighted, for example; when eating lunch at school, they may be required to wear a special badge which shows their allergies, causing them to feel different from their peers. They have to be more physically aware of their condition and how this can cause changes in their body and manage this accordingly. Environment Environmental factors can play a huge part in affecting a child/young personà ¢Ã¢â€š ¬Ã¢â€ž ¢s development. These can vary from cultural factors to living conditions. Children/young people from less advantaged backgrounds who live in poverty can have their development seriously compromised. They are less likely to have educational support from parents/carers which in turn creates intellectual problems for the child/young person. This is further influenced by having a lack of learning resources available such as access to computers and books. They may become disillusioned with education from an early age which sets them on a path of social and emotional turmoil. Also, they may suffer socially by not being able to participate in certain paid activities offered through school and outside school which means they interact less in physical activities. They may also feel that they cannot compete with their peers with regards to fashion trends and owning the latest technology. They might not seem to be as physically strong as their peers; parents/carers might experience difficulty in providing healthy, regular meals which can cause problems with their phy sical well-being. Their emotions can seem quite immature at times and they may well become emotionally withdrawn but also prone to emotional outbursts associated with behavioural difficulties, displaying a lack of attention.

Growth-Share Matrix

?BCG ? Growth-Share Matrix :0 :0 ? :[pic][pic][pic][pic][pic] [pic]  Ã‚  Ã‚      [pic][pic][pic][pic][pic][pic][pic][pic][pic] †¢ 2893 †¢ †¢ Top of Form [pic][pic] Bottom of Form ?BCG ? Growth-Share Matrix 1963? Bruce Henderson BCG(Boston Consulting Group; ), ;BCG , ,BCG Growth-Share Matrix? ( ), (Product Portfolio) , (Cash Flow) , (Portfolio Planning) , ;BCG ,BCG , ; ( ) , , ( ) , , Product Life Cycle? ( ) ; , , ( ) ?1 BCG [pic] 1 , , 10% HIGH? LOW ; 0-10% LOW ,10% HIGH , 20M,A 12M,? A 0. 6; 1. 0 HIGH? LOW ,1. 0-10. 0 HIGH,0. 1-1. 0 LOW? , , Cash Cow( ) , Maturity( ) , , , ; , Cash Cow , Cash Cow , , , Dog( ) ( Pet), Decline( ) , , , ; , , , Question Mark( ) , , Introduction( ) ,

The Debate Of Raising Minimum Wage - 1910 Words

Debate of Raising Minimum Wage Raising minimum wage has been an ongoing issue for many years. Similar to every debatable issue, pros and cons are inevitable. In the United States, minimum wage started when the Fair Labor Standards Act of 1938 (FLSA) was passed and minimum wage started at 25 cents per hour. The purpose of setting a minimum wage is to set a maximum workweek and to eliminate child labor. It is defined to be the least amount of money employers are obligated to pay their employees by law. As the years passed, the minimum wage began to increase to accommodate the growing economy. Although the wage has increased from a mere 25 cents per hour to $7.25 over the course of 75 years, living expenses are much higher causing many people to be poverty stricken (Debate.org). President Obama proposes raising the minimum wage, so that it would help minimize the income gap in America. However, most business organizations and the Republicans oppose to the idea, saying that it could potentially lead to more economic p roblems. While both sides have valid points, which one provides a more compelling argument? In the United States, the minimum wage should be raised in every state; therefore workers can have a more comfortable standard of living, lower the poverty line, and minimize the income gap. The increase of minimum wage could lead to a better quality of life. Many had lived barely paying for the minimal necessities such as shelter, food, water, clothes, etc. The topic ofShow MoreRelatedEssay on The Debate over Raising the Minimum Wage1502 Words   |  7 PagesThe federal minimum wage was raised to $7.25 an hour by Congress in 2009, something that has been carried out only a handful of times since the establishment of the wage in the Fair Labor Standards Act in 1938. 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The Philosophical Approaches of Kants Deontology and...

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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