Wednesday, July 31, 2019

Ethics Game Simulation Reflective Journal

Ethics Game Simulation Reflective Journal Ethics Game Simulation Reflective Journal Ethics is defined as â€Å"the branch of philosophy concerned with evaluating human action†¦ meaning character, customs, or habitual uses, ethics encompasses a process of determining right conduct from wrong. † (Guido, 2010, p. 3). Nurses are confronted with numerous ethical dilemmas that are intertwined with legal issues. Concepts of ethical and legal concepts are frequently interplayed and decisions between the two are often intricate.One must go through steps of the critical decision process and contemplation among the four lenses for the best solution. The four lenses include the Rights and Responsibility lens, the Results lens, the Relationships lens, and the Reputation lens. (Ethicgame, 2012). Based on moral, value and virtual one can come to the best decision going through each lens. Two scenarios were presented in the ethic simulation game. The first one involved a 16- year- old gi rl in active labor, whose parents are adamant on limiting medical assistance and pain relief.Their decision was based on bad premise of religious belief to â€Å"punish† the patient for premarital pregnancy. The ethical dilemma in this case is that the patient is a minor, and legally the parents are entitled to make decisions regarding her care. Ethically, as nurse we are in a position to do no harm and provide adequate care to the patient. In the simulation, question of many aspect of decision- making were raised. Course of action to take, stakeholders and how their perspective role will be influence by my decision were analyzed.Rights and responsibility and the result lens were used to make the decision in the simulation. The ethical thing to do in this situation is to advocate for the most vulnerable, which in this case is the patient who is a miner. Although her parents have the legal right, their intention was to â€Å"punish† and not for the patient’s best interest. Appeasing the parents would result in defying our duty as a nurse of nonmaleficence but going against their wishes may result in lawsuit. Additionally to challenge the parents of their intentions may introduce negative feelings and violate their right to autonomy.Although the parents disapprove of their daughter's premarital pregnancy, they would not want any harm to come to her. Through educating the parents on the severity of the circumstances they can be guided, and not forced, to make the right decision. The second scenario presents an unconscious patient whose same-sex domestic partner was denied access for visitation. The written policy of the hospital is to treat domestic partners like married couples. The supervisor that made the call used their own interpretation of the policy clouded by their own agenda.The ethical dilemma in this situation is that equal rights that allow the same accessibility for domestic partner should be provided without discrimination to ge nder. The organization’s core value was clearly violated here, and interventions need to be made. Relationship lens and the Reputation lens were used in this scenario along with nurse’s duty to treat everyone as equals. It is basic human rights to have their own support system in a time of need. Especially in the case where the patient is unconscious, their domestic partner would be the one person who understands their wants and needs.It is unethical to deny visitation privileges based on race, religion, sexual orientation, color, or disability. In cases where it is medical appropriate, visitation privileges should not be restricted. Advocating for an unconscious patient of their domestic partner’s visitation rights would be in our ethical principle of beneficence. Concepts in the simulation jolt recalls of various scenarios in my workplace where ethical decision had to be made. Working in a long-term acute care facility, I encounter numerous patients who are un conscious or are pronounce medically incapable of making their own decisions.As a trusted health care professional, we are the patients’ voice who cannot speak for themselves. My second job I work as a supervisor for a convalescent hospital. Working in this modern day with very culturally diverse population as a supervisor I would need to set the tone for my organization. Legal, medical, and ethical ramifications are considered and carefully analyzed for situations in both of my jobs. Struggling with complex ethical decisions is frequent as nurses. The model in the ethics simulation game provides the importance of assessment needed by utilizing the four lenses.The most ethical decision is often not the easiest one to make. Ethics has personal value attached and varies upon each individual. Working for leaders who values ethics and staff who understands the same values is a must for the best outcome. Advocating for the patient at times means jumping through hoops. Setting our personal agenda and interest aside is a basic requirement as a healthcare professional. The team needs a leader that can assess a situation and use appropriate judgments to come up with the best solution.Medical, legal, ethical consequences must be considered in complicated situations regardless of different values. As one with authority, it is important to be committed to inspire and motivate others based on the organization's core value. To have the knowledge and tools to assess and the best course of action proves to be crucial to generate the best solution. References EthicsGame. com (2012). Ethics Lens Inventory. Retrieved August 30, 2012 from http://www. ethicsgame. com/Exec/Doorway/List. aspx Guido. G. W. (2010). Legal & ethical issues in nursing (5th ed. ). Upper Saddle River, NJ: Prentice Hall.

Tuesday, July 30, 2019

A Pursuit of Happiness a Movie Review Essay

The Pursuit of Happiness is a movie about a struggling salesperson who takes custody of his son, as he is ready to begin a life-changing experience. The movie stars Will Smith, with co-stars Jaden Smith, Thandie Newton, Brian Howe, Kurt Fuller, and James Karen, among many others. Will Smith, who plays Chris Gardner, is a great man deep down and just wants to do right, but everything just seems to be falling apart at the same time. Chris causes financial difficulties for his family by losing his current job and then has troubles with his relationship with his wife that leaves him and moves to New York. Without money and wife, Chris is totally committed to his son Christopher. Will Smith portrays Chris Gardner, a character who has strong wisdom as a single father and desperately wants to do right without complaints and his only hope is drifting away when everything meaningful falls apart at the same time leaving Chris bruised and battered. Financial problems, eviction, job loss, and re lationship devastation with his wife left no financial support forcing him and his son to move to New York struggling relentlessly. Fighting for a stockbroker job while homeless, the competition continues against twenty other potential candidates despite a multitude of difficulties including being arrested and broke. Chris never gives up with his son during this time. Chris accepts a permanent job as a stockbroker after his training is over and becomes very emotional. Knowing they will be ok, Chris tells his son that he got a new job and that everything will be ok now and they will live a better life now. Chris can lift the financial burden off his shoulders, start over, and move forward. Regardless of the challenges faced or the last dollar he had, Chris faced every day with potential strength and courage. Casting of this film was outstanding thanks to Will Smith who brought Chris Gardner’s character to life as a struggling individual attempting to maximize his potential with one motivation, his son. Jaden Smith portrays Will Smith’s son in the movie and actually is his real son. Jaden understands what is going on and understands that his dad is trying so hard to do right and to give him a better life. Jaden accepts everything that has happened and really sticks by his dad and encourages him that he can do it and that he can make it. Jaden is a smart little boy and I think they grew closer together in this film and built a special bond together when making this movie. Costume designs in this film were amazingly creative given the fact they could have wrapped this neatly in a package skillfully adorned with a red bow. Using a series of old, signs and raggedy clothing made the time in this film adjust transparently, making Gardner’s wardrobe more compelling and resilient like in the real life direction in the 1980’s. Some of the clothing Smith and his son Jaden wore in the movie was made in an effort to match with characteristics fitting homelessness and the painful turmoil associated with the close bond between father and son. Production designers created dramatic scenes using many different vehicles obtaining different views at every angle of the movie. A child like Jaden would be so motivated as to wear the same clothing voluntarily for several days considering the stench was probably quite overwhelming but this was a movie with homeless individuals so the matter was quiet. The visual and sound effects of this film were impressive and had intensifying sound and visual scenes that were emotional, heartwarming, and remarkably outstanding and couldn’t match any other performance. This film won many awards and had eighteen nominations and various other awards including, the ASCAP Film and Television Music Award, and the best Capri Movie of the Year Award. The soundtrack to this film was put together very well and matched all aspects of this movie, the soundtrack included songs from the artist Andrea Guerra. The soundtrack reflects on helping to depict the struggles of modern life with a contribution and very minimal in volume or touching in basic fashion on the hip, urban environment of the film. The cues with an enhanced bass rhythm are the highlights of the score for this film. The Pursuit of Happiness is a story of success, somewhat like mine in relation to losing everything, struggling through life’s failures as a single parent, unemployed , broke and dependent upon no one but myself to do what it takes for my child. I may have never been homeless, but I appreciate knowing the emotional experiences and admire his strengths and determinations to survive in a city full of insecurities and overwhelming poverty. This is a necessary movie for people to see and reflect on their own experiences. Realizing life can be changed in a blink of an eye, losing everything you have, that not everyone encounters in a lifetime. I would recommend everyone to see this film, take into consideration poverty and homelessness, and realize it is not a choice and that everyone has a story but no one will listen.

Indian Book Retail Industry Essay

The Indian book retail industry is estimated to be over Rs 3,000 crore, out of which organised retail accounts for only 7 per cent.The industry is expected to grow by approximately 15 per cent a year.Book retail contributes only about 1 per cent to the overall retail industry. Text and curriculum books account for about 50 per cent of the sales. Second-hand books are also a big chunk of the book retail market. In the past few years, several large format book store chains have come up, such as Landmark, Crossword and Om Book Shop etc . More than 75 per cent stores of these large chains are in top eight cities. These Organized Book retailers are focusing on improved customer experience. Many book stores have also introduced coffee shops and provide a library-like atmosphere where customers can sit and read, while sipping coffee. Besides this online channel is also significant with players like Flipkart, Indiaplaza, Infibeam etc. With the printed word considered an endangered species in much of a rapidly digitizing world, India now represents one of the best book markets in the world. â€Å"There has definitely been a huge jump in the size of the industry in terms of book sales and the number of books being published,† said Mita Kapur, the founder of Siyahi, a literary agency, who says the number of books published in English is growing by 30 percent a year. Vikrant Mathur, associate director of Nielsen Book, India, said the volume of book sales grew by 45 percent during the first half of 2011. For the entire year, Nielsen, a global information provider, documented English-language book sales of 3.28 billion rupees – about $62 million – from more than 12 million books sold. And that is probably only a fraction of true total sales, since Nielsen only measures about 35 percent of the total market. â€Å"Where physical books are concerned India right now is a very, very big market,† said Priyanka Malhotra, director of Full Circle Publications. â€Å"There is a whole younger generation coming up from BPOs who are starting to read in English, which is where a lot of new demand is coming from.† Online retail have also spurred growth in the industry. To summarize India’s book retail industry is broadly divided into 3 sectors : 1. Organized 2. Unorganized 3. Online The organized sector has big names such as : crosswords, OM book shop , landmark etc to name a few. On the other hand unorganized sector is huge and highly fragmented, with shops spanning from local book stores to road side book shanties to red light book sellers etc. This sector is also filled with piracy and pirated copies of original books (which is a serious threat to the sales of organized sector) Online sector is the newest of them all and has just started to takeoff in sales since last 3-4 years. The major advantage of such a format is the wide variety of offerings under one roof and ease of access for the users. Thus this is the fastest growing sector among all of them. The prominent players in this category are Flipkart.com, Infibeam.com etc. Unorganized sector (Golden book depot) Golden book depot is a typical book store among many in the unorganized sector of the india book retail industry. This store is loacated in the vicinity of our target organized sector store ( OM book shop) i.e. Ber Sarai ( adjacent to IIT) in south Delhi. As can be seen in the photograph, this is a small shop , almost 1/10th of the size of om book shop and most of the products are available behind the counter, with only magazine stand placed just outside the store. As magazines as a category has most no of impulse purchase. On an average around 50-70 customers come to this book store, and this tore has a footfall conversion of over 85% which is very high as compared to the organized sector (OM book shop) . The reason for this behavior is that most of the products in these kind of shops are behind the counter and it doesn’t provide the luxury to the customer to stroll around and search and read a book as in the case of organized sector. Therefore almost all of the customers coming to these shops like golden book depot are aware of what they want and demand that directly from the shop keeper who then searches the book in the shop and hands over to the customer. Besides having a smaller area , less variety of books and behind the counter selling, the sales (in terms of no. of books sold) is still higher in golden book depot as compared to OM book shop . The reason for that being : 1. Availability of educational books , i.e. educational course materials and  competitive exam preparation books. These books constitute the majority of the portion of these book shops in unorganized sector. These kind of books , especially course materials for various courses such as MBA, B.Tech, BCA etc . are not available at book stores like OM book shop. As they (Organized) focus more on selling of novels and leisure read books. 2. Many of the popular shops in unorganized sector offer a facility to bring the old books and exchange them with the new books at a discounted rate or return the old books at a discounted rate in form of cash return. This is a major reason why price conscious middle class Indian customers prefer unorganized sector over organized sector. 3. Perception in the minds of Indian customers that these small shops will offer the same product at cheaper rate than the organized sector shops, which have flashy interiors and huge shop floor. This perception is true also upto some extent as these shopkeepers in these small shops have the control over their margins and not guided by any company policy ( as in the case of OM book shop) that means these shop keepers can even squeeze their margins from around 10% to as low as 1-2% to attract or retain a customer by offering them the cheapest bargain. Organized sector (OM BOOK SHOP ) About Om Book Shop Retailer and Publishing House: Om Book Shop is a part of Om Books International, a leading English language trade publisher in the subcontinent, and is a prominent player in the Indian book industries. The book retailing chain has a significant presence across the Delhi-NCR region. Besides stocking books, movies, magazines and CD ROMs, Om Book Shop is also a major distributor of books of many leading international imprints. OBI began publishing in 1993. Collection: With a strong focus on children books and coffee-table books, the store has a diverse collection including books on Lifestyle, Nature and Wildlife, Fashion, Bollywood, Heritage and Culture, Management, Health & Fitness, Cookery, Architecture and Interiors, pictorial books for children etc. Children section is a major thrust area for the company and OBI publishes children’s titles under the Om Kids imprint: illustrated classics, mythology, folk tales, encyclopaedias etc. Loyalty programs and other salient features: Other salient features Om Book Shop currently holds about 50 thousand registered customers with the Om Book Privilege Loyalty Programme which offers points, discounts & other offers to its loyal customers. OBS aims to popularize the Gift -a- book idea across its stores and delivers services like Dial-a-book which allows the customers to shop from their homes; and the efficient and helpful staffs in the book stores assists them in finding the right book or the right gift for the right occasion. Overview: Product, Category and Store Product Category: ‘Books’ Retail Format: Category Specialists Customer segments: In terms of demographics, the Om Book shop customer can be a child/adult from any age group, gender, income class (reasonably well off) etc. Store: Om Book Shop is located in DLF Promenade Mall in Vasant Kunj. The store is located on the 2nd floor of the mall and the floor plan is provided in Figure1. The store is strategically located in a way that it falls on one of the 2 ways to the food court and movie theatre. Figure 1: Floor Plan of Om Book Store STORE PHILOSOPHY * Layout * Ambience/dà ©cor * Sale program * Loyalty Store layout structure Om book store has a very functional and efficient physical layout. Mall sq. foot area is very expensive so there seems to be an effort on part of the book store to utilize as much area as possible. Hence the layout may be a bit crammed for some customers. The bird’s eye view of the layout is as follows: The front view of the store is a transparent glass window through which a passerby can easily see into the store. The poster’s on display from the  front view are only of â€Å"OM publisher’s† in different categories like kids books, cook books, and biography (Amir Khan’s â€Å"I’ll Do it My Way†. The most popular and eye-catchy book categories are positioned near the entrance of the store. The largest selling categories, Children’s books, Fiction, and New Arrivals are placed in shelves that a customer encounters as soon as he enters the store. These sections also have the largest impulse buy and are therefore kept at the forefront. Om book’s self published books in the kids category is displayed in big piles on the ground straight in the line of path of a customer who walks into the store. Since the child often runs about choosing his/her own story books and activity (colouring/mask) books and heavily influencing the purchase decision of the parent so the children books of the OM publisher has been strategically kept within reach of the child on the ground to woo the him/her. Other publications in the same Children’s category have been kept on the shelf and in â€Å"sideway† display to decrease their exposure to the child/parent. Om Publication’s in any other category when placed on the shelf have been given a frontal full display to encourage sales. Management books being the next most popular category, they have been placed right after the popular categories when comparing in terms of â€Å"distance from entrance†. Categories pertaining to work or hobby like gardening, travelling, cooking etc / or specific topics of interest like astrology, philosophy, poetry, etc have been grouped towards the end of the store, furthest away from the entrance. This is because these categories can usually not create impulse purchase and so every customer need not pass through these segments/aisles. People who do buy these books are targeted shoppers and will anyhow walk to the back end of the shop to pick up his/her book. These categories are not as popular as the others and have loyal customer following. The impulse buy accessories are lined along the passage on either side from the entrance to the cash counter. It is further seen that the counter is placed at the other end from the entrance to ensure that a customer has to walk through all the impulse purchase offerings before he/she can buy the book. The products on offer in this so called â€Å"impulse accessory† shopping segment are: pens (parker and waterman), magazines, cookbooks, horoscope books, key rings, bookmarks, marble-paper/wrapping paper, and bestsellers in each category. It can further be noticed that the best seller section just prior to the cash  counter is dedicated solely to Om publication. Additional aspects of the Store Layout The layout is no doubt very functional keeping in mind the profit maximization philosophy of the store and the main agenda of pushing its own publication to the shopper. However the spacing of shelves is crammed with little walking space, hardly any sitting space (only 2-3 stools), and only 1 book stand. The entire focus is on 1 product offering i.e. books. Unlike competitors in the organised sector like Landmark, it is not focussing on the entire shopping experience, (no coffee, no other items on offer like stationary etc, no sitting space). Store Ambience and Decor The bookshelves were made of engineered wood like particle wood. This created a unique and rich traditional effect. Plastic or metal bookshelves were not used since they do not look expensive and give a modern feel, which was not something the book store wanted. Furthermore the particle wood was coloured a light shade of brown to give a bright and roomy/spacious look to the store. However the bookshelves were placed too close and for a particular section of customers who prefer the comforts of abundant seating arrangement, coffee facility, and walking space (as provided by Landmark), the sheer functional design of the store might be interpreted as a crammed. This might not work well for a particular segment of customers whose involvement with the shopping experience is as high as, if not higher than the involvement with the product itself. Furthermore the store works on the philosophy that it will focus on selling books alone and not encourage customers to spend hours just reading in the store. This is unlike some of its contemporaries like Landmark that encourage customers to sit and read inside the store. Hence at OM book stores some customers may complain that the staff hover close to them and make them feel uncomfortable if they stay too long. The store plays light and slow English instrumental music to suit the taste of the higher-strata of people who usually visit the Promenade Mall and create a relaxed atmosphere in the store. Instrumental music is  played since a song with wordings would disturb the concentration of a customer reading the epilogue/back-cover of a book. This gives a contemporary feel to the store. Store Sale Programs The store’s maximum profit comes from its Children’s section. Hence the sale period coincides with the summer and winter vacation in schools in Delhi. December to Mid-January and May to June are the respective winter and summer sales. The store is also receptive to mall trends in sale. Since almost every other shop in the mall had a sale in July, so the store too announced a sale to cash in on the increased footfall to the mall during the sale-period. There was no Flat Sale offer. Discount amounts were graded on the basis of demand. Books with high demand had low sale; New Arrival, Top 20 Fiction/Non-Fiction, general Fiction, and bestsellers had only 10% discount. The store felt that irrespective of the price these books would sell and so gave negligible discount on them. However on the kids section the discount was higher, around 20%, and even higher discounts on children’s books published in-house by Om Publications. This is because the store believes that parents during the sale period buy in bulk and a higher sale would induce them to buy more and yet it would not affect your margins. Furthermore parents are price conscious when buying for little kids since the books cannot be added to a collection later on and mostly become irrelevant in a short time after the child has outgrown them. The sale on OM publication was the highest because they already had the highest margins on it due to the absence of a middleman, and therefore could easily afford a large discount on those books. By touting the large discounts they aim to attract consumers to their publication and yet make the largest profit on the same sales. The books with the largest discounts (say more than 50%) were displayed in piles on the floor. This was due to the belief that even if the books weren’t displayed at eye-level, even then the mammoth sale amount would encourage the shoppers to make the effort of bending down to pick up the book. To publicise the sale big red stickers were pasted on the glass walls of the store which can be viewed by the casual shopper passing by the store. Inside the store the discount for each section was  mentioned separately through stickers and pointers. Store Loyalty Program A book is generally a product category where the consumer’s involvement with the product (i.e. the book itself) is much higher than his involvement with the store. Even if a person might have store preferences, yet his/her loyalty lies with the book and not with the store. Hence a consumer would not really care much as to whether he bought his/her book at OM Book stores or at Landmark, which is a stones throwaway. Thus in order to boost retention of loyal customers Om book stores has come up with a loyalty program, a privilege card holder concept which is as follows: * 1 point for every Rs.10 purchase. * Minimum points for redemption are 500 points. * 1 point equals Rs 1 reduction in bill amount. 60-70% of walk-in customers were privilege card holders and the store already has 4500 privilege card holders. The scheme is a moderate success. Store Timings | 11 A.M to 10 P.M ( For Mall)11 A.M to 8 P.M ( For standalone shop not the store we studied)| Working days| All 7 Days of the week| Peak days| Saturday and Sunday| Peak hours| Evenings post 6:00 pm| Staff| 10-12 members including the manager. Manager stands behind the counter at one of the two cash registers. He is accompanied by 2 staff members whose work is to: 1. Use the second cash register for quick transactions during peak hour to prevent long queuing period 2. To get a book for a customer if he/she directly comes to the counter and asks for a specific book.| Floor Staff responsibilities| * Taking care of the specific three to four sections assigned to them. * keeping a track of inventory * Filling the requisition form for the replenishing of stock * Guiding the customers if required * Sticking the barcode behind each new book before placing them on the shelf.| Shifts| There are no shifts; each staff member works throughout the day from 11:00 AM -8:00pm (fixed) and from  8:00pm-10:00pm (variable) depending on the rush. Hence post 8:00 pm the retained staff is paid on overtime basis.| Showrooms (strategic positioning)| NCR – 5 in malls and 2 stand aloneMumbai – 1 stand aloneThe store we studied was in the Promenade mall beside DT cinemas movie ticket counter on the 2nd floor.| Revenues| 1.5 to 2 Lakhs on weekdays3 to3.5 Lakhs on weekendsChildren, Fiction – highest selling category (80% of sales)| CONSUMER BUYING BEHAVIOUR The product category is such that it involves Limited-Decision Making by the customers. The reasons for purchase of a book from the store can be: * Buying for self- Leisure * Buying for self Knowledge * Buying for Others- Regular * Buying for Others- Situational The greater the motivation to make an optimal decision, the more likely an attribute-based choice will be made. Thus, attribute-based processing is more likely for an expensive book purchase than it is for an inexpensive magazine. The easier it is to access complete attribute-by-brand information, the more likely attribute-based processing will be used. A variety of situations influence which choice approach is most likely. A book bought with the intention of a gift purchase is assigned more importance than a purchase for oneself. Thus, gift purchases would be more likely to produce attribute-based decision processes. Time pressure is a major determinant of choice process used, with increasing time pressures producing more use of attitude-based decisions. Thus, we can identify 3 major clusters of customers that visit Om Book Shop. Category I: DEDICATED READER This is the kind of person who feels complete with a book in his hand. For him, the behaviour is governed by his choices alone and it is solely his decision. He is always trying to find the time to get back to his book. He is convinced that the world would be a much better place if only everyone read more. His primary information search happens within the store only. Category II: LITERATE GOOD CITIZEN This is the kind of person who usually buys a book after reading it review by a critic or an expert. Such a person does more information search before coming to the store. For our respondent group, the most dominant sources for this information were reviews and Bestseller lists published in newspapers, magazines or online blogs and sites likes Amazon.com. Category III: FAD READER This is the kind of person who only reads the popular books/ latest bestsellers so he can be up to date on what other people are talking about and be seen by others as someone who is well read. He often reads for the social credit he can get out of it. His primary information search is more through his friend circle or his group of colleagues from whom he might hear the latest ‘fads’ in terms of books. Such a person could also go in for information search in popular newspapers/magazines or the shares on social media websites.

Monday, July 29, 2019

International accounting Essay Example | Topics and Well Written Essays - 2500 words - 1

International accounting - Essay Example Before the start of WWII, the Japanese accounting system was mainly guided by the 1899 Commercial Code, which was derived from the German system also known as the Continental Law (Heenan 2000). This was the only law in Japan that had compulsory parts and clauses on accounting particularly with regard to preparation of inventory sheet and balance sheet. It also spelt out rules of valuing assets, which were originally valued at the market price and then a price set below the market. When this law is closely examined, it is evident that English had a lot of influence on practice, whereas German had some influence on statutory law. After the Second World War, new laws were enacted to supplement the Commercial Code. Some of the new laws included Corporation Tax Law, Securities & Exchange Law and the creation of the so-called â€Å"triangular system.† In 1949, the Accounting Principles for Business Enterprises was established (Hoshi 2000). This was established under the auspices of the Business Accounting Deliberation Council (BADC), which served as an advisory agency to the Ministry of Finance. Generally, the Accounting Principles for Business Enterprises served as a major source of Japanese GAAP. The â€Å"Triangular System† had three codes, as well as business accounting principles including the Commercial Code, Corporation Tax Law and Securities & Exchange Law (Hoshi 2000). Specifically, the Commercial Code provides the standard of filing tax returns and acts a conformity rule for preparing financial statements. It is also associated with regulations, ordinances and notices. The Ministry of Justice in accordance with Sec. 32-2, of the 1974 GAAP, administers the Commercial Code (Hoshi 2000). The Corporation Tax Law is administered by the ministry of Finance and NTA. Finally, securities & Exchange Law is administered by the FSA and follows the Accounting Principles for Business Enterprises, which is considered to be the fundamental

Sunday, July 28, 2019

The UK Economy Research Paper Example | Topics and Well Written Essays - 3250 words

The UK Economy - Research Paper Example â€Å"One fundamental change causing rising inactivity is the dramatic weakening of demand for unskilled labor since at least the mid-1970s. This is mainly due to technological change, which has favored the more educated – for example, computer use – and, to a lesser extent, globalization – exports from countries with many unskilled workers†. Changes that affected the UK market considerably much vast for describing the changes that have happened throughout the recent recession, it is positive to appear at the relative positions of each group previous to this. Several groups are significantly better than others. The changes in the economic conditions of the UK market are in the various forms and they are like the changing the labor market, changing organizations and the changes in the education and the skills.Employment in the UK is characterized by age, gender, ethnicity as well as physical fitness, a growth of workforce in the United Kingdom for the last century has been so unstable, for example considering the graph shown below, which illustrates the employment rate based on age and gender in the year 2007. This trend affects organizations labor as one of the factors of production. This clearly reflects the pattern of employment in the UK.The figure above shows employment rate for men and women in London by age, as seen, working age women have a lower rate than men i.e. 63% and 77% respectively, where as employment rate of women with children and that of women without children is the same.

Saturday, July 27, 2019

Ressource Management Essay Example | Topics and Well Written Essays - 1000 words

Ressource Management - Essay Example This paper aims at discussing strategies that are involved in sourcing, budgeting processes as well as financial reporting requirements adopted by Tesco PLC, a UK based supermarket that deals with various kinds of products. Sourcing Apart from dealing with food products and Tesco mobile among other brands, Tesco PLC deals with selling and distribution of safety equipments such as gumboots, oil resistant boots, helmets, ear plugs, overalls and dust coats among others. Majority of our customers are entities dealing with manufacturing of all kinds of products as well as flower farms. Based on the need to maintain safety in all work places and be in line with Occupational Safety and Health Administration (OSHA) safety requirements, majority of firms offering products as well as services have continued to order from us thus increasing our sales. Tesco PLC has outsourced the process of manufacturing most of our products to a neighboring firm. Outsourcing refers to the contracting of a firm ’s business activity to a third party. ... The second advantage is that the company is able to share the risks arising. Another advantage of outsourcing is that the company does not incur the costs of hiring production machine or purchasing them. Likewise, we are able to concentrate with our core business of selling and marketing of our products making the relationship with our client’s stronger. Disadvantages of outsourcing our services Although Tesco PLC emulates outsourcing, the company is faced with some disadvantages. First is lack of customer focus by the company we have outsourced to. Based on the fact that the company manufacturers products for various companies dealing with safety gadgets, it may lack complete focus on the quality of our brands2. Additionally, sometimes there is a delay in the delivery of the final products to Tesco PLC premises an issue that has caused us to lose some loyal customers3. Despite the disadvantages, our organizations objective is to outsource its production process for the next 3 years after which it will establish its own production department. Budgeting processes Tesco PLC.has established accounting department that undertakes the budgeting process under the leadership of a senior accountant. The company maintains a cash budget. The cash budget entails an expansive plan of future cash flows. In order to ensure that the company liquidity is maintained at a recommendable state, four items are covered by the cash budgets. These includes cash receipts, cash disbursements, net change in cash for a particular period of time as well as new financing needs. The accounting department undertakes six processes in its annual budget preparation. Automating: This department uses excel spreadsheets with formulas that are used to compute

Friday, July 26, 2019

The Relationship Between Domination and Resistance Essay

The Relationship Between Domination and Resistance - Essay Example The absolute power of the monarch was then displayed to all in the (punishing of the) body of the prisoner. In later centuries, systems changed. Prisons were introduced, and prisoners were subject to strict discipline and control. Discipline meant that almost every bodily movement of prisoners was sought to be controlled - the space they used, the movements (exercises) they did, the food they ate and even their sleep. The panopticon, a circular design for prison houses (designed by Jeremy Bentham in the 18th century) with the warder's room in the center, allowed the warder to view a prisoner at any time; this made the prisoner feel that he was constantly being watched. This drill of prison life led to the transformation of people into obedient zombies, which facilitated the exercise of control by the state. The way the death penalty is administered in many countries of the world, including the US, is evidence that state sanctioned violence still exits. Such violence is orchestrated in a bizarre, ritualistic manner to make it appear as a necessary tool of the state justice system. But when we consider that capital punishment does not deter crime in any way, it becomes evident that it continues as a throwback to a primitive and uncivilized way of treating fellow humans. Dwight Conquergood gives some horrifying facts about the administration of the death penalty in the US. For instance, the US is one among a handful of countries, which allows the death penalty for a minor. Besides, a greater part of those who are on death row are minorities; a large percentage of women charged for serious crime are lesbian; one in seven persons are wrongly executed (!); and all this, though capital punishment is much more costly to administer than a life sentence. (Conquergood 2002)Power is thus used by t he state to reinforce the viewpoint of the majority. An impression of humaneness is sought to be created through the sanitation of the whole process of killing by the state. Prisoners are made to participate in their own annihilation. When a person on death row accepts the fact that he has no way to escape his fate, he is 'persuaded' to go through silly rituals of stating what he wants for a last meal, articulating his 'last wish' before death and so on. (Conquergood 2002)In the face of the exercise of such raw and violent power by the state against those who dare to express opinions contrary to what the state sanctions, political prisoners in Turkey have refined hunger strikes as a way of expressing their dissent. Patrick Anderson chronicles the longest lasting such strike, which started in Oct 2000 in Turkish prisons as a protest against shifting of prisoners to solitary cells. The strike has been carefully managed by the strikers so that they do not die of starvation soon. The st rikers have developed methods to see that their emaciated bodies survive - by drinking more liquids, by using potassium chloride instead of sodium chloride and so on. (Anderson 2004). Moving from the details of the narration, what is horrifying is the fact that in almost all countries of the world, including those which claim to be developed, the legal and justice system exists for the privileged class.Power operates outside prison gates too - through the mechanism of the market economy. An 'upper' class

Thursday, July 25, 2019

Examining Your Communitys Source of Energy Essay - 1

Examining Your Communitys Source of Energy - Essay Example Finally, this paper estimates the energy requirement for San Diego households and therefore recommends solar energy as the best feasible renewable energy to the community mainly due to low installation and operation costs and less impact on the environment. Energy is vital lifeblood of the San Diego community since it enhances business operations, used in operating machinery, moves goods and people, makes homes comfortable and powers the infrastructures that underpin the communities. In this regard therefore, the current energy supplies as well as future demand for energy are key issues in the binational region’s future. It is also important to note that the energy choices that are made today will significantly impact on tomorrow’s environment, economy and quality of life of the residents. Policy makers must therefore ensure that energy production, transmission and distribution do not impact on the environment and quality of life of the community living in San Diego. This paper focuses on the major sources of energy that powers San Diego’s community, how they impact on the environment and the alternative sources of energy that may be viable for the community. The major energy sources for the communities within San Diego ca are natural gas contributing to about 50%, coal contributing to 18% and nuclear contribution to approximately 15% of the overall energy supply (United States Power Report, 2014). The rest are large hydro electricity 10% while renewable sources of energy amount to 8% in total (United States Power Report, 2014). The major sectors that lead in energy consumption in San Diego include transportation accounting to over sixty percent followed by household, commercial and industrial sectors. As stated by United States Power Report (2014), this is a reflection of San Diego’s economy where since most residents within the community work in private automobiles with up to two occupants thus are commuters from home to work. Generally,

Wednesday, July 24, 2019

Import and Export Essay Example | Topics and Well Written Essays - 1000 words

Import and Export - Essay Example Due to high GDP per capita income Kuwait is an attractive market for luxury and high end vehicles. Kuwait heavily depends on importing vehicles from other countries due to lack of manufacturing facilities and the value of auto imports rose to 23% during 2012 (Kuwaitstay, 1). We are focusing on exporting luxury car segment as its demand is very strong in Kuwait. In Kuwait due to high cost of production because of lack of resources and high cost of labor, manufacturing facilities for vehicles are not profitable, therefore almost all vehicles are imported from other countries (Kuwaitstay, 1). Our vehicles have great demand all over the world and in Kuwait because of high quality, engineering and economies of scale in production. 2. Logistics infrastructure elements important to our export and their significance. Infrastructure logistics elements that are important to export of luxury vehicles in Kuwait are transportation and communication facilities, public utilities, banking services a nd retail distribution channels along with presence of good quality court system, protection of intellectual property rights and standards (David and Stewart, 41). 2.1 Transportation infrastructure : Good Transportation facilities are very important because international movement of goods is highly affected by infrastructure without which shipment faces delays, merchandise gets damaged and leads to inappropriately packaged product. In case of luxury vehicles quality and time is utmost important and any delay or defect will not be tolerated by the customer and results in huge loss to the company (David and Stewart, 41). However in Kuwait transportation infrastructure is well developed with international standard airports, merchant marine and ports and terminals, well connected paved roads and good warehousing facility to store imported vehicles (CIA, 1). 2.2 Communication infrastructure : For international transactions smooth communication with customers and suppliers by different ch annels like mail, phone or digital and electronic media is crucial for smooth business transactions, sharing of information, product promotion, timely decisions and delivery of product and in different countries importance of different channels varies (David and Stewart, 62). Kuwait is a developed country with highly developed communications infrastructure. 2.3 Public Utilities infrastructure : Public Utilities infrastructure like electricity, water, sewage and gas are crucial for operating a warehouse and establishment of corporate office because lack of adequate and reliable supply of these things disrupt the functioning of business and increase the cost of operations (David and Stewart, 65). In Kuwait electricity and gas are cheap and easily available and water supplied by desalination is affordable and reliable with good sewage system. 2.4 Banking Service and Retail Distribution Channels : Banking system is critical for financial transactions and reduces the risk of internationa l business transactions and facilitates various services like options market hedging for hedging currency fluctuation risks. A well-developed retail distribution channel provides customers with product availability at convenience and proximity and helps a great deal in promoting the vehicle by store promotion and increase the point of

Internet Connectivity Research Paper Example | Topics and Well Written Essays - 1750 words - 1

Internet Connectivity - Research Paper Example Protocol and computer languages are being implemented to ensure that communication through the internet is done from anywhere in the world and in a fast way One importance of having high speed internet connections around the world is the fact that it will save on both time and money. For instance, board meetings can be held over video link rather than incurring the huge travelling costs and allowances. According to a research done, a slow internet connection is considered the one of the most annoying things by most people. Another importance of high speed internet connection is that it will allow for more international business since information is sent and received on real time. A good example of an industry that depends on high speed internet connections is the stock market. This paper will critically discuss the various internet and networking technologies specifically DSL, cable, satellite, and wireless cellular connection technologies establishing the need of using more than one internet connection technology. DSL is a cluster of technologies that facilitate internet access through transmitting data which is digital over a telephone network that is wired and local. The origins of the technology can be traced back in a book written in 1948 by Claude Shannon titled â€Å"A Mathematical Theory of Communication.† ( Habraken 2003). However it was first implemented in 1979 where a remote computer was connected to a telephone wire that was existing where data and telephone terminals were connected. Basically a local loop is used to perform telephone exchange where telephones are connected which is usually a pair of physical wires. Before, the loops were only meant for the transmission of audio frequencies between 300 and 3400 hertz. Gradually trucks were converted to digital over long distances providing the interface of transmitting data via these loops thus the birth of

Tuesday, July 23, 2019

Risk Management Essay Example | Topics and Well Written Essays - 2000 words

Risk Management - Essay Example This proposal had been blocked by local bodies in the 90s, citing health hazards. To overcome strong resentment, the government was more than willing to develop partnerships with potential candidate sites. Geological disposal is a long-term waste management option involving the placement of radioactive waste in an engineered repository at between 200 and 1000 metres underground where rock structures provide a barrier against the escape of radioactivity. This process has been successful implemented in many countries in the west and the UK has also been a major beneficiary of this technique. However, there remains a core group in UK who find this hard to believe and have blocked moves by the government to implement it in many communities around UK. The UK has a history of failure of finding an acceptable site for the disposal of intermediate and high level radioactive waste (ILW and HLW). Limited space and local opposition are two factors that contribute to this problem. Under the circumstances, the largest volumes of waste are stored at the Sellafield site in West Cumbria, in addition to significant volumes of waste stored at the various nuclear power stations around the country. This is a temporary solution as, in addition to this waste, created through fifty years of nuclear operations, will be the waste produced by the decommissioning of the older generation of nuclear facilities. The current estimate of the total radioactive waste inventory after decommissioning is complete is around 238,400 m3 of ILW and 2,710 m3 of HLW. Higher activity waste from the nuclear, chemical, and biological industries, involved in military uses and academic research, is to be managed through long term geological disposal. This involves placing radioactive and other toxic wastes in facilities deep underground, where the rock structures will provide a barrier against radioactivity. The decision was in keeping with the recommendation of the Committee on Radioactive Waste Management (CoRWM) in July. Geological disposal was identified by CoRWM as being the option that would perform best in terms of security and protecting the public and the environment. In order to safeguard public interests, planning and development of geological disposal will be based on: 1. The Nuclear Decommissioning Authority with shoulder all responsibilities and accountabilities to address

Monday, July 22, 2019

Learning outcome Essay Example for Free

Learning outcome Essay 1.1 explain own role and responsibilities and boundaries of own role as a teacher . Write a essay explain the your role and responsibilities including the limits of your teaching role. Word limited (200) 1.2 Identify key aspects of relevant current legislative requirements and codes of practice within a specific context -The student will write a essay explaining the NEW STANDARDS FOR TEACHERS AND TRAINERS. Explaining the new standards expected, including details of Health and Safety. Make a list of location where you can research changes to your subject topic including details of location and the method of research. 1.3 identify other points of referral available to meet the potential needs of students -Draw a mind map for your preferred learning style and include it within your portfolio. 1.4 identify issues of equality and diversity and ways to promote inclusion -Define equality and diversity. -What does the term inclusive mean? (100 words) Place copies of equal opportunities policies from a number of companies if your company does not have any. -Write a short essay explaining the importance to address the issues of qualify , diversity and inclusion within your training area. (200 word) 1.5 Explain the need of record keeping. Write a reflective piece explaining how you feel about keeping paper work and record keeping. (200) 2.0 understand appropriate teaching and learning approaches in the specialist area. 2.1 Identify and demonstrate relevant approaches for a specialist teaching area. -Write a brief essay explaining the approaches for a specialist teaching area. (200) 2.2 Explain ways to embed elements of functional skills in the specialist area. -With reference to an experience teacher you have previously observed in your specialist area. Explain how your teacher can keep up to date with their teaching practice in their specialist teaching area? How can your teaching incorporate communication and numeracy? 2.3 Justify the selection of teaching and learning approaches for a specialist session. in reflective piece explain a teaching session that you have delivered and the reason you have used a teaching approached. If you are not teaching currently, explain a teaching approach that you have seen for a spe cific session. 3.0 Demonstrate session planning skills. 3.1 Plan a teaching and learning session which meets the needs of individual students. -complete a full teaching plan for the micro teaching session. (presentation) 3.2 Justify selection of resources for a specific session. -Write a brief essay of (100) explaining the reason for the use of specific resources within your teaching session. 4 Understand how to deliver inclusive sessions which motivate students. 4.1 Explain ways to establish ground rules with students which underpin appropriate behavior and respect for others. Write a brief statement explaining methods of establishing clear ground rules . Give a examples of a ground rules list. 4.2 use a range of appropriate and effective teaching and learning approaches to engage and motivate students. Feedback sheets for other students 4.3 Explain and demonstrate good practice in give feedback Complete a essay explaining good practice and examples of bad practice. 4.4 Communicate appropriately and effectively with students. copy of the feedback from lead instructions and internal Verifier. 4.5 Reflect on and evaluate the effectiveness of own teaching. Complete a reflection on the effective of the teaching method used and the ways you can improve your teaching practices. 5 understand the use of different assessment methods and the need of record keeping. 5.1 Identify different assessment methods -Write a reflection piece on the type of assessment you have experienced during your training time and school experience and the methods that have been effective and ineffective. (200 words) 5.2 Explain the use of assessment methods in different contexts, including reference to initial assessment. -Write a essay explaining the use of assessment methods and the different times you would use this method including details of initial assessment prior to starting a course. Including details of the types of assessment that are suitable for different areas. How can you use this assessment techniques be used to assessment learner progress. 5.3 Explain the need for record keeping in relation to assessment. -Briefly explain the need for record keeping due to the fact and relationship of the awarding bodies and the requirement of tractability of all document and processes.

Sunday, July 21, 2019

Strategic Management at News Company

Strategic Management at News Company The performance of different companies has been affected by internal and external factors. These environmental factors specifically affect or impact management functions. One of the approaches that the management should consider is the implementation of strategic or effective management function. Primarily, the main goal of this paper is to analyse The News Corporation through the given case study. Herein, the Paper will provide information about the strategic position of News Corporation through the use of SWOT analysis. Furthermore, this paper will also evaluate the rational and motivation behind the News Corporation strategy of diversifying into satellite broadcasting and evaluate the advantage and disadvantage of acquisition as method of development with particular reference to the acquisition undertaken by The News Corporation. Lastly, this paper aims on providing a recommendation for a strategic development plan for TNC from 2006 to onwards. Overview of the Company Accordingly, News Corporation is a publicly traded media corporation that provides media services all over the world. The company is originally an Australian corporation but when they have reincorporated in 2004, News Corporation moves its headquarters from Adelaide, Australia to New York City of the United States. After the reincorporation, the corporation has been able to add to the SP Index in later part of 2004 and have been able to generate about 75% of its revenues as well as its profits in the United States. The companys business portfolio includes television programming, motion picture production, TV, cable and satellite broadcasting, publishing of newspaper, book and magazine as well as the distribution and promotion of advertising campaign materials and services. The major shareholder of the corporation is the family of its founder which is Chairman Rupert Murdoch who has been able to spend his 50 years with the company. Murdochs family controls 30% share of the company. Murdoch has been able to build a media empire starting with his ownership of the Adelaide news, which his father has established. In 1964, he founded The Australian which is the first national daily newspaper and then acquired British and American media properties to expand his business portfolio. The subsidiaries of the News Corporation include Twentieth Century Fox and Fox Entertainment group movie studio. In addition, the corporation has also 34% stake in the DIRECTV Group and also have the ownership of over 30 American television stations, Boston Herald and New York Post newspapers and various Britain largest ciculation newspapers which include The News of the World, The Sun and The Times. Moreover, the corporation has the extensive business operations across Europe, Aust ralia, Asia and Latin America. News Corporation also brought Intermix Media Inc in July 2005 which is the owner of the largest social networking portal in the World Wide Web MySpace.com and about 30 other websites. It is said that with this approach and with the formation of the Fox Interactive Media, the acquisition of Intermix underscores the companys commitment to expand their business operations in the internet. In the latter part of 2007, the company has been able to acquire Dow Jones Company which is the publisher of The Wall Street Journal and other companies in news and information. In 2006, the News Corporation revenue was reported to be $25.3 billion in 2006 (Murdoch, 2008). Strategy Options The most dominant strategic or effective management paradigm in recent years is known as the strategies model (David, 2001). Porter (1998) claims that the intensity of competition in an industry is neither a matter of coincidence or bad luck. Rather, competition in any business industry is rooted in its underlying economic structure and goes well beyond the behaviour of current rival companies. In general, strategy refers to the long-term plan of actions which is established to enable companies to achieve their organizational goal. It is the basis which will serve as a standard for the company to efficiently achieve their goal. Based on the give case, it can be said that the main strategic approach of the company is with regards to their ability to transform the entire corporation into a company that provides the latest in the media corporations accordingly, the main goal of News Corporation is to create an industry which is unified, logical and creative. The goal of the management is to build an industry with the agility and alertness to find strategic opportunities when they arise, with the notion to anticipate and intervene challenges through the use of conventional wisdom. With the mission of the company to provide the highest quality content through the most convenient of distribution channels among various customers, the company has been able to provide quality and state of the arts media services and productions that suits the needs of the people in the global market. Theoretical Framework This part of the paper will analyse News Corporation through the use of Business model and Analytical tools. The business model to be considered is the strategic option to diversification and the analytical tools will be the use of SWOT analysis. Business Model (Motivation for Diversification to Satellite Broadcasting) Accordingly, Strategic or effective management is known as the process of formulating, implementing and assessing cross-functional decisions which enables different firms to achieve their organizational objective (Drejer, 2002). With this definition, strategic or effective management is said to give focus on integrating marketing, management, finance, research and development production/operations and computer information system to sustain competitive advantages. This definition is said to be in the contemporary business, however, in line with the perspective of the top management, strategic or effective management is the ability of the firm to choose the markets in which the companys distinctive capabilities gain competitive position. In addition, the management views strategic or effective management as the one which is adaptive and incremental in nature and aims on fulfilling the expectation of the stakeholders. Accordingly, stakeholders are composed of the management of the compa ny, the employees and staff the customers, communities and other shareholders and rivals. The management aims on having a strategy which enables them to provide the needs of these stakeholders (Campbell, 2002). In doing so, the management is trying to find ways to meet the needs of the stakeholders and this is done through constant communication. By means of communication, the management has been able to clearly relay the purpose of the company to sustain competitive advantage. It has been also believed that key to having strategic or effective management is through empowering their stakeholders, allowing them to be part of the decision making process and enabling them to be part of the business operations (David, 2001). The management perspective of strategic or effective management is to deliver superior stakeholder experience through direct, comprehensive stakeholder relationship and support programs tailored to satisfy stakeholders need. In the case of The News Corporation, it can be said that the company has been able to use a strategic business model to be able to stay in their competitive position and to be able to provide quality services to their target audiences. One of the business models used by the company is the diversification of their business portfolio into satellite broadcasting. Accordingly, the main goal of the News Corporation to diversify is to cater to the emerging needs of the market. In this regard, the News Corporation has been able to launch the UK Sky Television on February 5, 1989. The Sky television is a direct-to-home satellite broadcasting. The main motivation of News Corporation to diversify is to anticipate the intensifying communication in terms of communications satellite broadcasting services. In addition, News Corporation also diversify to become more innovative in providing their services and media coverage to their target audience in terms of switching from analogue to digital and to consider multichannel broadcasting. Furthermore, another motivation of the News Corporation to diversify into Satellite broadcasting is to provide a new strategy in terms of programme material distribution. Through this diversification the company has been able to provide opportunities for any broadcaster to increase their channel distribution which allows the distribution of different programmes to different countries. Analytical Tool This part of the paper will analyse the strategic position of News Corporation through the use of SWOT analysis. Based on the given case, the strategic position of the News Corporation specifically their BSkyBs position has been challenged because of the changing situations of the media market. Rival industries of the company has been able to announced the establishment of the first quadruple play media company in the global market which offers television, broadband, fixed line and mobile communications. The announcement of this company affects the strategic position of the entire News Corporation. In order to make sure that the company will not be left behind, News Corporation has been able to involve themselves into the expansion to technological developments. Through the use of SWOT analysis, the strategic position of News Corporation in 2006 will be analysed. Strengths. As a competitive and globally recognised media corporation, News Corporation has been able to have strategic position in the global market. In fact, when News Corporation streamlined in 2003 to 2006, it already had the advantage of size. With several consecutive years of multibillion profits, the company has outshined its major rival companies to become a model firm. Also, News Corporations decision to focus on diversified market and by considering satellite broadcasting and entering the internet market through MySpace.com was a courageous one, but it has led to its current position as one of the top global brands. The firm has likewise been characterised by many analysts to have an ability to adapt to changing market conditions in order to maximise profit. Listening to and identifying with consumers has allowed News Corporation to construct a corporate culture that bears little resemblance to the News Corporation of the past. The ability to continuously renew and improve their service in the media, internet and communication while effectively managing the needs of their target audience is the key to maintaining News Corporations leader status and the key for succeeding in having strategic position. Weaknesses. Not all of diversification and approach have been successful and this can be considered as one of the flaws or weaknesses of the company. Analysts have accused the company of focusing too much on their high-end acquisitions and diversification in spite of the risky effects of such decisions. Opportunities. The basis for long-term competitiveness is the ability to develop continuously new generations of more advanced media products and services. Therefore one of the companys opportunities is to tap into more markets as a result of the innovations being introduced in the media and television and internet industry Localised capabilities enabling or even enhancing such co-operation will always make a difference when it comes to first-mover advantages. The opportunity to penetrate new growth markets where internet media adoption still has room to go, Leveraging News Corporations infrastructure business to get first choice and stronger position against rivals is also an opportunity. They also have the opportunity to get ahead of their rival companies, and this should be the case, since the said market is a potential sizeable source of income. The trend of considering the internet market also show cases new opportunities for the company specifically with their acquisition of th e MySpace.com Threats. Rival companies are major threats to the business. News Corporation, in contrast, started out in other lines of business and entered broadcast and media capabilities of the company. The firms inability to keep up with innovations, or recognise its demand, creates a threat for them, a risk that they could be displaced by other industry leaders. The legal and political environment in the countries where they operate in could potentially affect the business negatively. Their apparent complacence could be used by their rival companies to their advantage, and take News Corporation by surprise, with the latter realising too late that they are not the industry leader anymore. Application (Advantages and Disadvantages of Acquisition Method) With regards to the largest media deals from 1981 to 2002, The News Corporation has been involved in one of these media deals. The company has been able to acquire Gemstar-TV Guide and TNC also acquire DirecTV and also brought small stakes of 20th century fox and other local TV stations. In addition, the company started a satellite TV system for their UK subscribers and also invested in another TV system in Asia which is Star and has their cable Fox News Network. The latest acquisition of the News Corporation is their acquisition of MySpace.com which is the largest social networking website in the World Wide Web. Primarily, the acquisition approach of News Corporation has taken some advantages and disadvantages to the overall performance and strategic position of the company. Accordingly, there are two basic models of acquisition, one is through cash and the other is through the stock swap. Based on the given case, one of the advantages of acquisition in News Corporation is in terms of market growth. With the acquired company, News Corporation has been able to diversify their products and business portfolio and meet the needs and demands of their target audience. In addition, through the acquisition, the company has also been able to see their potentials in different market including the internet market. The management has also been able to grow in terms of investment and grow in terms of market shares. The company has more opportunities to provide the latest products or services in the interactive media which may lead to further success of the company. Although the company has some advantages with their acquisition, News Corporation also faced some disadvantages. One of this is the threat of not fulfilling the needs of the acquired company which results in major downturn or bankruptcy of the entire industry. In addition, with so much company at stake, the management is being challenged to be able to meet all the needs of each of the company acquire to stay competitive in the market position. The acquisition entails large values of financial resources involved and if the company would not be able to manage the acquired industries strategically, all their hard work will end to major fallback for the entire industry. In order to maximize the advantage and minimize or eliminate the disadvantages, the company must be able to use strategic management approach to handle all their subsidiaries and acquired industries. Analysis Based on the given analysis, it can be shown that with the management approach of the News Corporation, the company has been able to grow in the media market efficiently and successfully. With the ability of the management to visualize what is needed to grow in the media and broadcasting market, the management considered different approaches and business models such as diversification and acquisition approach. Analysis also shows that with the aim of the company to stay in the competitive and strategic position, they are able to anticipate major challenges and maximize their strategic abilities to meet the needs of their target audience and outgrow rival industries in the global market. Findings Based on the findings, the following are the strategic development plan for the company from 2006 onwards. Strategic Planning is part of the marketing approach wherein the management team determines ways and techniques to initiate the corporate discount in a corporate unit. Strategic planning can be used in when an organisation intends to instigate or initiate a certain marketing decisions that will enhance the competitiveness of the organisation (Elkin, 1998). With proper implementation of such plan and with the strong commitment of the management as well as the employees with this plan, growth, stability and competitive advantage will be achieved by the corporation. For this strategic development plan, it is recommended that the management of News Corporation should focus on managing all the conglomerate and subsidiaries of the company. In addition, to be able to maximize their advantage in acquiring MySpace.com, the management should be able to manage this strategically. In line with the marketing development, the company should maximize the use of their financial resources in the latest trends in the market environment. They also need financial resources, to sustain their strategic development in considering employee trainings to ensure that the changes in line with their interactive media planning sill be successful. In this strategic development, it can be said that the commonness of the two is the initiation of the strategic planning. Accordingly, strategic Planning is part of the strategic development wherein the management team identifies ways and techniques to initiate the development or execute their objectives. Strategic planning can be utilised when an organisation intends to instigate or initiate a certain project, in this case the News Corporation information technology development and interactive media development and the marketing strategy development that will enhance the competitiveness of the organisation (Elkin, 1998). The strategic plan for each development, specifically in terms of their resource planning, assures that the company only utilised a strategic planning approach that will benefit the company to achieve its goal. In this manner, the management of News Corporation should be able to incorporate strategic planning and implementation in line with its resources for both strategic developments. Conclusion It can be concluded that the management must be able to know what is happening in the internal and external environment of the business. This is also done to know if changes are needed to meet the needs of these factors and to avoid problems in terms of the four management functions. Hence, strategic management through proper planning, organizing, leading, and controlling is needed. Through this, the management will also be able to counter the negative impact of globalization, technology, innovation, diversity and ethics.

Why Some Revolutions Fail

Why Some Revolutions Fail Many revolutions occurred around the world in the past hundreds years, mainly in the developing world, and some of them succeed, while others failed. In this essay, the aim is to examine the why is that some have succeeded while others failed. Before proceeding to the examination of the question, it is necessary to define the term ‘revolution’ and how to define a revolution as success or failure. In this essay, I understand revolution as â€Å"any and all instances in which a state or political regime is overthrown and thereby transformed by a popular movement in an irregular, extra-constitutional, and/or violent fashion.† [1] And base on this definition, a successful revolution is one that can overthrow the existing regime. Interestingly, this definition provides some insight to the question, as revolution involves popular movement, therefore not surprisingly; the popularity of the mobilisation of the masses is one factor to consider for the question. Revolutions are never solely a result of economic injustice or even exploitation; they are a response to a brutal, oppressive government. This is the principle of this essay. I will argue that certain political factors, namely the exclusionary nature of t he existing regime and the formation of the revolutionary coalition and its popularity, helps to make revolutions more likely to succeed. The first factor I will discuss is the formation of the revolutionary coalitions and its popularity. Quite often, revolution begins with a particular sector of the society, and then others join in to form a coalition, united by common objective. In the third world, where revolutions are usually responses to imperialism, nationalism served as a very useful political tool. The role of peasants is very central in uprisings. However my argument is that to succeed in a revolution, there must be a coalition. Ideally it will comprise different ethnic or social classes. One key group that can be significantly decisive to the outcome is the professional revolutionary organisation. This is the urban intellectuals or the middle class. The argument here is not that a particular group is more important than others; each group plays an important role in organising the revolution movement in their own way. However, for the revolution movement to be a successful one, it is necessary for these groups to work together. Indeed, successful revolution movement in Vietnam and Nicaragua, the coalition by the revolution had the peasants and middle class, â€Å"but also of landless and migrant laborers, rural artisans, rich peasants, and even landlord.† [2] It is the supports form different sectors of the society that will increase the chance of success. The ability for the revolutionary coalition to be as inclusive as possible has a role in determining the likelihood of success. A revolution fails because like the regime it is trying to overthrow, the revolutionary force also fails to address to the grievances of different social groups. To be able to organise a coalition with wide ranging groups can avoid this weakness. The next question regarding the formation of revolution coalition is why different groups join together. A coalition that has internal tension and rivalry is not going to last long, let alone making the revolution more likely to success. The answer, drawing from observations based on successful revolutions, is that revolutionary coalition will employ different discourses, like religious and nationalist. Under these discourses, the coalition can legitimate the resistant movement to the regime and also grouping different social classes. The Marxist ideology, the notion of class struggle will not been particularly beneficial as a discourse. The coalition needs to attract as many, diverse classes as possible, and by emphasising class struggle will defeat the point. Therefore ironically, revolutionary coalition led by Marxists group had been more successful when they had put less emphasises on class struggle. The most common discourse, also the most powerful discourse is nationalism. It h as proven to be more inclusive, has a more appealing effect on different social classes. So far, I have identified nationalism as a popular and powerful discourse for revolutionary movements to gain momentum and thrive for success. However, the revolution cannot simply be an ideological one. A popular revolutionary coalition need to deliver something physical, delivering collective goods had proven to be the key. This is especially the case for economically less developed countries, where the existing regime has rarely provided anything for its population. The argument is that the coalition strengthened support by providing collective goods, generating progress and eventually overthrows the existing regime. The coalition maintains supports by its actions, which helps to develop its own loyal client network. This is especially relevant to the question, failed attempt of revolutions, are the ones that fail to turn action into words. A successful revolutionary coalition is one that can gather social groups, groups that are originally excluded by the existing regime. So if the coalition can incorporate a broader level of social groups, it will make the revolution more likely to success. To determine how broad the level of social groups that are available to incorporate, this correlated to the second factor I consider to be important, the exclusionary nature of the existing regime. The argument is that the more exclusive the regime, meaning the less social groups it chose to incorporate with, the more potential the coalition can incorporate and mobilise with. Revolution itself is a reactionary product and is not breed in a political vacuum. The political context which revolution movements operate in is determined by the nature of the existing regime. Needless to say, revolution is usually against an authoritarian regime. And it is the closed or exclusionary one where if a revolution took place, it is more likely to succeed. On the contrary, a more inclusionary authoritarian regime is difficult to overthrow. Despite the lack of civil rights and public participation in public affairs, these inclusionary authoritarian regimes maintain in power through patronage, they incorporated with social groups that they deemed their supports are important, where they will give benefits to these groups in return for their loyalty. This narrows the political spaces for the revolutionary coalition can take place, hence diminish the probability of a successful revolution. An exclusionary regime are advantageous for the revolutionary coalition, the coalition will be more likely to have a broader combination of social groups. This is because of a number of reasons. Firstly, groups that are excluded by the regime, when there is economic discontent as a result, will be politicised. Trade Unions are one example, whereby excluded by the regime, their functions will be severely limited. The politicisation of trade unions is inevitable because they must gain political power within the political structure in order to function properly. This applies to other lower class groups and their relevant organisation. The second reason is concerned with the lack of political legitimacy of the exclusionary regime. This lack of political legitimacy is a common challenge faced by any type of authoritarian regime, any kind of discontent in regards to social, political or economic issues will combined into questioning the legitimacy of the existing regime. The illegitimate n ature of the regime will solidified the legitimacy of the revolutionary movement. And lastly, because of this exclusionary nature of the regime, it cannot incorporate necessary social groups into its political structure, which would have enabled the regime to dilute the formation of the revolutionary coalition and prevent any revolutions. It should be noted that so far I have discussed how an exclusionary regime is unable to provide channel for participations of social groups, however there is a possibility of an exclusionary regime, perhaps under wise leadership, decided to adapt into a more inclusionary approach to handle the threat of revolution. Therefore, I would argue that not only exclusionary nature of regime is necessary for a revolution to succeed; the regime also has to be incapable of reform, it is inflexible. An inflexible, exclusionary regime is usually one of the following two types, a colonial government of direct ruled by the imperial power or a dictator ruled regime. The inflexible nature of this two type will makes this type of regime an ideal type for revolutionary coalition to succeed. The common between these two types is its relation with foreign power. The relation between a colonial government and foreign power is self-evident; a dictator, if being seen as the best option for stability in a chaotic region or a reliable anti-communist alliance during the cold war period, will usually find backing from abroad. This foreign power backing fuels the popularity and legitimacy of nationalist discourse employed by the revolutionary coalition to unite different social groups. As mention before, nationalism appeals across different level of social groups and the association of the regime with foreign power will provide a more powerful, clear image of a common enemy. Hence, foreign backi ngs contribute to uniting revolutionary coalition. Foreign backing is also one of the reasons why these exclusionary regimes are particularly inflexible. Dictator acted as stability force in the region, may enjoy financial rewards for their effort, however, it also means they render their autonomy on certain domestic issues. Any attempts for the dictator to widen participations can back fire with discontent from abroad. The foreign interest in the regime is for it to maintain stable, any changes in the political structure, even with good intentions, invite uncertainty to stability. The possibilities of revolutions are not of concerns for the foreign power, and when revolutionary coalition can incorporate local elites and middle class, groups that are ideal for establishing liberal democracy, foreign power will withdraw their support for the dictator. In the case of direct colonial government, it will also generate momentum for the revolutionary coalition’s nationalist discour se. The interest of colonialists to hold position in senior level administrative role and profitable business sectors will fuse frustration of the elite and middle class, as a consequence, these groups will join the revolutionary coalition. And it will not consider widening participation of these domestic social groups, as that will weaken the power of the foreign power, contradict to the purpose of direct ruled. The conclusion is an association between the regime and foreign powers will provide a common enemy, a negative coalition can be formed against this common enemy. And as previously argue, a revolutionary coalition with broad support across the society is more likely to succeed, the image of foreign power helps the coalition to broaden its support. The existing regime becomes a symbol of antinational, standing on the opposite end of the nationalism discourse the revolutionary coalition is advancing. Foreign backing, associating with the existing regime makes the revolution more likely to succeed. Foreign backing on the revolutionary coalition will also have a positive effect on the outcome of the revolution. The argument is brought forward by Robert Dix, where he used the revolution in Cuba and Nicaragua as example: â€Å"The anti-regime coalition included key international actors that served as sources of refuge, training, and material and diplomatic support for the revolutionaries†¦.Thus Castros forces were able to assemble and train in Mexico, and received various kinds of assistance from the governments of Venezuela and Costa Rica†¦.The United States cut off military aid to Batista in April 1958†¦. The Nicaraguan revolutionaries received aid from several of that countrys Central American and Caribbean neighbors†¦.Other Latin American revolutionaries have been sorely lacking in this regard†¦.None were able to obtain either the level of international legitimacy or the degree of tangible assistance gained by their counterparts in Cuba or Nicaragua.† [3] Dix examples of Cuba and Nicaragua showed how foreign states can affect the outcome, actively engage in the case of the Venezuela and Costa Rica, by providing assistance to Castro, or passively in the case of Unit ed States, by withdrawing support from the existing regime. However, I would add that such foreign backing, especially the â€Å"active† kind can easily back fire. The revolutionary coalition under the name of nationalism would seem contradicting once its dependence on this foreign assistance exceeds a certain point. Indeed, this certain point is matter of degree and it is not possible to draw a line in practice. This point I am trying to illustrate is that foreign backing on revolutionary coalition can be a reason why revolution succeed, however at the same time, it can be a reason why revolution fail. Leon Trotsky once wrote that â€Å"the mere existence of privations is not enough to cause an insurrection; if it were, the masses would be always in revolt.† [4] In this essay, I have demonstrated how Trotsky’s word is still relevant. I have argued that it is the political factors that have a crucial impact of the determining the outcome of revolution. The two factors I consider to be important are the success of forming a revolutionary coalition, where it encompasses a broad level of different social groups and the existing political context, which is determine by the existing regime and the more exclusive and inflexible ones are particularly vulnerable to revolution. The argument I advanced is that the political relationship between the existing regime, various sections within the society and foreign states, provide insight in why revolution is more likely to succeed under particular circumstance. The formation of revolutionary coalition is closely linked to this pol itical relationship, and I have examined how successful coalition had worked under this circumstance. It should be noted that these factors do not guarantee the success; however the lack or absent of these factors will make failure as an inevitable outcome. Bibliography [1] Jeff Goodwin, No other way out : states and revolutionary movements, 1945-1991, (Cambridge: 2001) [2] Theda Skocpol, Social revolutions in the modern world, (Cambridge: 1994) [3] Robert Dix, â€Å"Why revolution succeed failed† in Polity, (Vol. 16, No. 3, Spring 1984) [4] Leon Trotsky, The history of the Russian Revolution, trans. Max Eastman (New York, 1961)

Saturday, July 20, 2019

Framework and Physics of an Autogyro Essay -- Physics Science Helicopt

To fully understand the physics of an autogyro, one must know what it is. An autogyro is an aircraft, similar to a modern helicopter in appearance, but with a few major dissimilarities. It, like a helicopter, uses an overhead rotor as its main source of lift. The rotor on an autogyro, however, is freely rotating, meaning it is not powered by any engine, and therefore applies no rotational force, or torque, on the machine. This nullifies the need for a tail rotor like that of a helicopter's because there is no need to stabilize the fuselage from twisting. Because of the fact that the rotor does not spin on its own to give itself thrust like a helicopter, it makes for the need of another form of forward propulsion. This comes in the form of a propeller, like that on an airplane, to propel the machine forward, which makes air to pass though the overhead rotor, causing it to spin and create lift. The faster the machine goes, the more lift the rotor creates. Autogyros can fly very slow, sink vertically down, take off vertically up if a jump-start is added, and even fly somewhat backwards. Something they cannot do, however, is hover. They can "hover against the wind" if a small breeze is present, but do not have the capabilities of actual hovering. Autogyros are excellent at maneuvering and can land on small platforms and oilrigs. Autogyros are generally small in comparison to helicopters, or any other type of aircraft. Hobbyists, the main producers of autogyros, typically make them in the range of 200-2000 pounds. This is extremely small in comparison to their fixed-winged, and forcefully rotating cousins. Because of this, they can traverse into very tight spots, slowly, and quietly, making them a great candidate for military reco... ...negative aestheticism extends throughout the machine, not remaining just in the front, thereby eliminating anyone to want to fly it. Thrust is the final and perhaps one of the most important forces in the system. Enough thrust allows you to overcome drag and therefore produce a net motion of forward, and therefore climb. The thrust in an autogyro system is different than that of a fixed-wing aircraft in that it is not always wise to give more or full power to correct an emergency situation. Often decreasing your thrust will produce a higher rotor speed. This has to do with the angle that the rotor hits the air. When you decrease thrust, the tail end of the gyro tends to dip down, making the rotor tilt back giving more air to hit the blades, and thereby increasing the rotor speed. In contrast, it would be wise to pull the stick back a bit when increasing thrust.

Friday, July 19, 2019

Buffalo Soldier-Dreadlock Rasta? :: essays papers

Buffalo Soldier-Dreadlock Rasta? The Buffalo Soldier of the West and the Elimination of the Native American Race When black men first enlisted in the United States army, they were thought to be crazy. These were the men, who just a few years before, were being persecuted because of the color of their skin. Throughout time, the black man has suffered in more ways than we could imagine. The white man stole them from their homeland only for the sole purpose of making money. They were thought to be hard workers and very loyal. However, after the Civil War and the emancipation of slavery, there became some perceptions of the black man that had never been seen or heard before. Even though they were still thought to be inferior, they still gained some respect on the part of the white community. In 1864, the President of the United States, Mr. Abraham Lincoln wrote a statement concerning the black troops enlisted in the U.S army. With the sympathy of the president, this is what was written: The black soldiers in the Civil war had so heroically vindicated their manhood on the battlefield where, in assisting to save the life of the republic, they have demonstrated in blood their right to the ballot†¦." (Cashin and others 1969 p.i) This message was the forthcoming of a new perception of the black man. With the help of President Lincoln, the black man felt that they were on their way to freedom and equality. However, after the assassination of the "Great Emancipator" the black man’s hopes and dreams seemed to fade faster than they were built up. With the signing of the Emancipation Proclamation, President Lincoln had given the black man one of America’s highest standards for being considered free. He gave them the right to vote. However, since the assassination, the southern black man could not vote because of the stipulations that the white southerners put on the voting system. Therefore, the black man could only hold on to the last shred of freedom that he was given the right to have. Because of their gallant efforts put forth in the Civil War, the black man was still allowed to serve in the United States army. In 1866 a bill was passed by Congress to allow the formation of an all black regiment. In all there would be several different regiments comprised of only black soldiers. The regiments were formed by the black enlistees and usually the duties were carried out by a white officer.

Thursday, July 18, 2019

Natural Law versus Utilitarian Law

Abortion and Homosexuality, for many years, still remain one of the most crucial social and ethical issues of modern times. It has divided societies. Advocates and opponents continue to collide over debates, rallies, and violent confrontations trying to exert their rights to these practices. Both sides have valid arguments that led to legal battles and state legislation.Abortion is legal in 54 countries while it is illegal in 97 countries. Approximately 46 million abortions are performed worldwide every year, averaging 126,000 a day. In the United States, 1,370,000 occur annually. Since its legalization in 1973, there are more than 40 million cases reported. Many women use abortion as birth control while others because of rape or incest. Women decide to abort in order to postpone childbearing, cannot afford a baby, too young, will disrupt education or career, risk to fetal health, and risk to maternal health.Each year almost 26 million women obtain legal abortions while 20 million ot hers obtain it illegally in countries that prohibit the practice. Moral considerations in abortion include: Is the fetus a person? What stage of development does it become human? Does the pregnant woman have the right to decide whether she wants the baby or not? Not allowing a woman to end her unwanted pregnancy violates her human rights? Are laws controlling abortion violates privacy? Would abortion be allowed to women who are victims of rape or incest?On the other hand, homosexuals are well-known throughout history and now becoming a phenomenon these days. Their fashionable lifestyle is now acceptable. Recent studies show that the prevalence of homosexuality in adult males of Western societies ranges from 2% to 8%, indicating that a significant number of the population have homosexual tendencies. Homosexuals are now found in all walks of life, in all kinds of families, in many religions and races. Homosexuality is illegal in 80 countries, 42 of these outlaw male-to-male sex.The le gal status of homosexuals varies. In some countries, homosexual acts are prosecuted under morality law or public indecency and even put to death. In 2001, Netherlands became the first country to legalize same-sex marriages followed by Belgium in 2003, Spain and Canada in 2005, and the US State of Massachusetts in 2004. Among the strongest issue against homosexuals is that they are obsessed with sex, having little self-control or morality.Their promiscuous living enables them to have multiple partners as many as 100, making them vulnerable to and carriers of sexually transmitted diseases. Homosexuals continue their struggle for recognition. They fight for equal rights to employment opportunity, better access to health and insurance, freedom to marry, legislation for child custody, and the repealing of laws that ban transvestitism and cross-dressing among others.Considering these scenarios, different views and laws come into play, for or against: The Natural Law versus the Utilitarian Law. Both sides are trying to justify the actions. Natural law uses the principle of Double Effect wherein a person may lawfully perform an action from which two effects will follow, one bad, the other good. This principle states that evil must never be willed or voluntary or used as an end or means to an end.To determine whether the action is right the act itself must be morally good or neutral, the motivation may not positively intend the bad effect but may permit it only to attain the good effect, the good effect must be desired to compensate for allowing the bad effect, and there must be serious reason to allow the evil effect. The Utilitarian, in contrast, uses the principle of Utility that such action is right or moral when it promotes happiness or pleasure, and decreased the unhappiness or pain of individuals affected by the action. This principle is commonly known as achieving the greatest good for the greatest number. The law believes that all individuals are equal when de termining the consequences of any given action and decides which action to take, of all the possible actions, to do the right thing.Abortion and the Utilitarian Law. The central arguments of this law in favor of abortion is that the woman has the right to control her own body, that abortion is a just exercise of this right, and that the law should recognize the right of choice. Denial of this right encourages illegal abortion and causes psychological anguish for women, especially those who are victims of rape or incest. The fetus, according to this theory, only becomes a person when it is viable in 23 weeks.At this time, the fetus has no legal rights. The rights only belong to the woman who can decide if she wants the baby or not. Reproductive freedom is a basic right. Abortion is justified if done within the period when the fetus is not fully developed. In this case, abortion is only terminating the pregnancy, not killing a child. Under its guiding principle of maximizing total hap piness, denying a woman to end her unwanted pregnancy will cause her unhappiness and increase her pain. In addition, the baby will inflict physical and psychological harm as well as affect the woman’s mental health.If she is forced to care for the child, it will be a burden because she is not ready for the responsibility. She will be distressful in the future. Along the process, the child may suffer. Unhappiness will rule the lives of both mother and child, and the people around them. This law also compares abortion to self-defense. That if the baby poses a threat to the life or health of the woman, abortion will be the best possible action to take out the threat.Abortion and the Natural Law. The central arguments of this law against abortion is the notion that human life begins at conception, that abortion is a deliberate act of killing the life in progress, and that the law must prohibit unjust violations of the right to live. Nature has provided women wombs to create life, eliminating life would be unnatural. The act of abortion is evil because its motivation is willful and pre-meditated in terminating an innocent being.Under this theory, undergoing an abortion procedure is not allowed. However, other medical procedures could be morally good if only to save the life of a mother even if it resulted in the unintended death of the unborn child. The death of the child is not intentional but allowed to happen as a by-product of the action. Good acts must not be accomplished by evil deeds nor evil must not become an element in achieving the good. Abortion should not be used for family planning or prevent birth defects. If during treatment of a deadly disease such as cancer, through chemotheraphy or hysterectomy, the unborn child dies.The death of the child is not a mean to cure the illness. If there is a choice in getting the good effect without the bad effect, then this must be taken. If the action will result in lesser good and greater evil, the evil wil l be considered accidental or incidental. If a woman aborts her child to avoid embarrassment or maintain a shapely figure, this is not a reason of unintentional death but a planned one. All possible acts must be pursued to preserve life, but during the course of action one life is lost, the act is permissible and acceptable.Homosexuality and the Utilitarian Law. Referring to its principle that such action is morally right if it produces the greatest happiness for the greatest number of people, then homosexuality would be acceptable because homosexuals generate a lot of pleasure to a lot of people. As stated earlier, their practices allow them to experience various relationships with different partners.To this extent, homosexuality should be acceptable. This theory has three features on the issue: consequence, welfare, and sum-ranking. The act is moral if its consequences contribute to the happiness (welfare) of many people (sum-ranking). On this account there is no action that is ne ither right nor wrong. Homosexual acts are moral as long as they maximize happiness. All that matter is that their actions are right if it pleases everyone. The law also believes that homosexuality is a normal human condition not only brought about biologically or the environment but can affect early childhood. It covers every culture and age.Homosexuality and the Natural Law. In this theory, homosexuality is not acceptable because it simply does not conform in accordance with nature. A man and a woman are designed to complement each other in sex and marriage, to produce offspring and raise a family. Their bodies are intended for that purpose. Homosexuality defeats that purpose but only abuses the human body. Two men or two women cannot reproduce. Thus, it is considered unnatural and immoral because it destroys the essence of family life.Through adoption, gay couples may have the possibility to raise their own families. However, as a consequence, the children will grow up in an inap propriate living condition, bombarded by intrigues and unusual behavior of their so cold parents. Definitely, their way of thinking and behavior will likewise be influenced.   In this set up, the act imposes bad effects for the children. Conflicts may arise soon when the children reached the age of reason that perhaps will give way for separation and unhappiness.Legalizing homosexuality will affect the conduct and judgment of children as well as spread immorality. Its acts contradict all conditions of the double effect principle. There is no good effect, only evil effect. Homosexual act by itself is not good and its motivation is for self satisfaction not for the benefit of others. The gay ideology only reduces the human dignity.Their promiscuous acts not only create scandals that shook institutions like the church or government but give rise to a number of diseases that plague many nations. The practice of homosexuality presents lethal consequences to other people. As a result, t he act results in a number of sexually transmitted diseases.   The Center for Disease Control cited that homosexuals make up 80% of all AIDS cases in America. People with same sex attraction are said to have personality problems and deserve to be treated.ReferencesGrisez, G.G. (1970). Toward A Consistent Natural Law: Ethics of Killing. (Reprinted). The American Journal of Jurisprudence. Vol. 15. [Electronic version]. Retrieve May 9, 2006, from http://faculty.msmary.edu/Conway/PHIL%20400x/Grisez%20Toward%20A%20Consistent.pdf#search='the%20utilitarian%20law%20on%20abortion'Alstad, D. Abortion and The Morality Wars: Taking The Moral Offensive. National Abortion Rights Action League, 1997. Retrieve May 9, 2006, from http://www.rit.org/editorials/abortion/moralwar.htmlHinman, L.M. (2000). Contemporary Moral Issues: Diversity and Consensus. (2nd Ed.). Prentice Hall College Div; 1 edition (December 22, 1995). University of San Diego. Upper Saddle River, NJ: Prentice-Hall, 2000Smart, J. J . C., Williams, B. (1973). Utilitarianism : For and Against. Cambridge University Press. United Kingdom.Finnis, J. (1980). (Natural Law and Natural Rights. Clarendon Law Series. Oxford University Press, USA (March 20, 1980).Ruse, M. (1993). Homosexuality: Right or Wrong? Free Inquiry. Volume: 13. Issue: 2. Spring 1993. Council for Democratic and Secular Humanism, Inc.