The analysis of Woodward in THE STRANGE CAREER OF JIM CROW 1955 essays

The analysis of Woodward in THE STRANGE CAREER OF JIM CROW 1955 essays The paper will analyze C. Vann Woodward's "The Strange Career of Jim Crow" (1955). "Woodward begin his series of lectures by nothing that, although an early form of Jim Crow-type legislation could be found in the cities of the antebellum North ("One of the strangest things about the career of Jim Crow was that the system was born in the North and reached an advanced age before moving South in force"), race relations in the nineteenth-century South were more often than not characterized by intermingling and close contact. (17) "In most aspects of slavery as practiced in the antebellum south," he notes, "segregation would have been an inconvenience and an obstruction to the functioning of the system. The very nature of the institution made separation of the races for the most part impracticable." (12) Similarly, while some elements of Jim Crow showed up during Reconstruction (such as the separation of churches and segregation of public schools), "race relations during Reconstruction could not be said to have crystallized or stabilized nor to have become what they later became. There were too many cross currents and contradictions, revolutionary innovations and violent reactions...for a time old and new rubbed shoulders and so did black and white in a manner that differed significantly from Jim Crow of the future or slavery of the past." (25, 26) In fact, Woodward, argues, even Redemption didn't herald the onset of Jim Crow. While "it would certainly be preposterous to leave the impression that any evidence I have submitted indicates a golden age of race relations in the period between Redemption and complete segregation," Woodward argues, "the era of stiff conformity and fanatical rigidity that was to come had not yet closed in and shut off all contact between the races, driven the Negro...

The Power of Setting Using Vivid Description to Enthrall Your Readers - Freewrite Store

The Power of Setting Using Vivid Description to Enthrall Your Readers - Freewrite Store Starting out as a fiction writer, you’ll be told to focus on plot, dialogue, and characterization - but there’s something else that should be on that list - that often gets relegated to the ‘not-so-important’ pile. The power of evocative description of the setting of your story is frequently overlooked - but it shouldn’t be. I did a bachelor's degree in Creative Writing in my mid-twenties, aftermy first novel was published. (Yeah, I know that’s backward way on, but it seemed a good idea at the time!) It surprised me that vivid description of the story setting didn’t really come up until a module on ‘world-building’ for fantasy fiction. The story setting isn’t just important in fantasy fiction. It’s important in all fiction, offering the opportunity to enthrall your readers and bring your story to life. Great fiction, I believe, is the kind that has you dreaming about the setting and the characters long after the book is finished - and if you don’t offer a vivid description of the setting to your readers, they can’t dream about it. So, now you know why creating vivid and evocative descriptions of your setting is so important, let’s look at what goes into crafting the kind of descriptions that stick in your readers’ minds. The Essential Ingredients of Vivid Settings If you’re cooking a complex meal, you know that you have to measure out the exact ingredients in the recipe if you want it to turn out as expected. With vivid descriptions of settings, you also need to include a range of ingredients - although you have a little more freedom with the quantities. The ingredients of an evocative setting are the same whether you’re writing fantasy or romance, historical fiction or a crime thriller. Let’s take a look at what you need. Sensory Details The best descriptions of settings use a lot of sensory details. As humans, we explore our world using our five senses, so it’s only natural to use the senses to craft realistic and vivid details that your readers can easily imagine. Sensory details - which evoke smells, colors, textures, sounds, and sensations - can instantly add power to any description of a setting. Of course, different settings will evoke different senses - and you don’t have to evoke all five senses in each description. Let’s look at the difference that sensory details can add to your writing in the contrast between these two descriptions: Alex forged ahead. There was a path leading through the trees and into some bushes A path of crushed pine needles wound among the trees and into a shadowy clump of bracken and snow-laden rhododendron bushes. A sharp, icy wind carried the sharp tang of pine and the damp decay of leaves on the forest floor. Sunlight spilled through the canopy of trees and reflected off droplets of water clinging to the sleeve of Alex’s jacket. A twig snapped beneath his boot, and he froze, holding his breath as the deer’s head turned sharply towards him. It sniffed the air, and then, as if it could smell the danger, bolted away through the undergrowth, its hoof-beats seeming to echo the frustrated beating of Alex’s heart. If you struggle with bringing sensory details into your writing, you could try keeping a ‘sensory diary’. By this, I mean carrying a notebook with you and spending a few minutes every day describing your setting. Focus on: What you can hear What you can see What you can smell What the surface you’re sitting on feels like What you can taste (this applies even if you’re not eating or drinking anything!) Metaphors and Similes Metaphor: A word or phrase for one thing that is used to refer to another thing in order to show or suggest that they are similar; An object, activity, or idea that is used as a symbol of something else For example: â€Å"Love is a battlefield† Simile: a type of figurative language that describes something by comparing it to something else with the words like or as. For example, â€Å"Life is like a box of chocolates.† As literary devices, metaphors and similes are tools that every writer should have in their toolbox. Although metaphors and similes can become tired with overuse, their familiarity can help instantly connect your reader with the setting you’re describing - evoking powerful sensory details without having to articulate those details. Both metaphors and similes have extensively been used throughout the centuries - and to great effect. Take a look at these examples:   Ã¢â‚¬Å"The sun in the west was a drop of burning gold that slid near and nearer the sill of the world.† - Lord of the Flies, William Golding â€Å"Small flames stirred at the trunk of a tree and crawled away through leaves and brushwood, dividing and increasing. One patch touched a tree trunk and scrambled up like a bright squirrel. The smoke increased, sifted, rolled outwards. The squirrel leapt on the wings of the wind and clung to another standing tree, eating downwards. Beneath the dark canopy of leaves and smoke, the fire laid hold on the forest and began to gnaw.† - Lord of the Flies,William Golding â€Å"But soft, what light through yonder window breaks? It is the east, and Juliet is the sun!† - Romeo Juliet,William Shakespeare â€Å"In the eastern sky there was a yellow patch like a rug laid for the feet of the coming sun . . .† - The Red Badge of Courage,Stephen Crane â€Å"The water made a sound like kittens lapping.† - The Yearling,Marjorie Kinnan Rawlings Similes and metaphors can be overused, however, so it’s important that you don’t rely on them too much when you’re working on writing vivid descriptions of your story setting. Instead, you should aim to balance your writing with a variety of figurative techniques. If you struggle with coming up with metaphors and similes for your writing, it may help to go through some of your favorite books and see how the authors you admire use these literary devices. Atmospheric Details Creating an atmosphere in your setting can truly take your scenes to the next level. Describing an atmosphere can add tension, a sense of urgency, apprehension, excitement, and so on. In Great Expectations, Charles Dickens used atmospheric imagery in his descriptions of Miss Havisham’s house to create a vivid sense of despair and decay. The narrator, Pip, describes it as being made ‘of old brick and dismal... [with] a great many iron bars to it.’ Dickens writes: Some of the windows had been walled up; of those that remained, all the lower were rustily barred [†¦] While we waited at the gate, I peeped [†¦] and saw that at the side of the house there was a large brewery. No brewing was going on in it, and none seemed to have gone on for a long long time. ‘The first thing I noticed was, that the passages were all dark and that she had left a candle burning there. She took it up, and we went through more passages and up a staircase, and still, it was all dark, and only the candle lighted us.’ The atmosphere Dickens creates is gothic - perfect for Miss Havisham - but you can use details like these to create any kind of atmosphere. There are particular kinds of words that create an atmosphere. For example: Rattling Creaking Thumping Whistling Shuddering Echoing Try looking at how your favorite authors create an atmosphere in their novels. Why is it so effective? Do you think some types of atmosphere are more commonly evoked in settings than others? A Note on Authenticity When you’re writing vivid descriptions, it’s easy to get carried away. However, unless you’re writing fantasy fiction (where you literally have a license to let your imagination run wild) or creating your own fictional towns, it’s important that the settings that you describe are authentic. Even if you’re creating a fictional town or city, you have to make it realistic. This especially applies if you’re writing historical fiction - but it’s important for all kinds of fiction, really. Creating an authentic setting avoids jarring the reader out of the story with a detail that is out of place in the time period or location of the setting. For example, imagine you’re reading a book set in Victorian London - in 1855. The author has been using authentic dialogue and using really evocative language in describing the setting. You’re engrossed in the story, immersed in all the details that make you feel like you can actually smell the streets of London. Then, the author has a character catching a train on the London Underground. Except you happen to know that the London Underground didn’t open until 1863. This jarring detail immediately ruins the sense of authenticity. Always fact-check when you’re writing about settings that your readers may be familiar with. All the descriptive skills in the world can’t save a novel that is inaccurate! It can be helpful to keep a file with all the necessary details about any real-life settings to ensure you’re keeping to the facts. Practice Writing Vivid Descriptions If you want to master the art of vivid description, you need to hone your skills before you start working on your novel. We’ve covered all the essential ingredients for an evocative description of a setting, so now it’s your turn to put them into practice!   Here’s some prompts and exercises to get you started: Go and sit in your local coffee shop and spend ten minutes describing the atmosphere, the sounds, the smells, the sights, and so on. If you want to make this more challenging, try emailing your description to a friend to see if they can guess the location. If they can’t, keep practicing. Find a book about the history of your town or city and pick a street or location that has changed significantly during the past 100 years. Write a scene set in the location - but describe the scene 100 years ago, then 75 years ago, 50 years ago, and 25 years ago. If you know older people who may remember the location in the past, you could share your description with them to see if they would add any different details - or take some out. Create a fictional setting for your story, and spend 30 minutes writing a scene full of vivid description. Make sure you evoke sensory details, create an atmosphere, and use metaphors and/or similes to bring your description to life. Learn from one of the greatest masters of descriptive writing: J.R.R. Tolkein. In Book One of the Lord of the Rings Trilogy, he wrote: "The trees do not like strangers. They watch you. They are usually content merely to watch you, as long as daylight lasts." Get hold of a copy of The Lord of the Rings and find a passage the describes a setting. Study the language that Tolkein uses and the way that he brings the locations to life. What types of words does he use? Why are they so powerful? What similes and/or metaphors does he use? Can you identify any other techniques in his writing? Now, describe a setting using the same techniques. Go through one of your past stories/novels and find a couple of scenes that you haven’t used a lot of description in. Rewrite them, putting into practice the things you’ve learned about creating vivid descriptions.

Citical, structured report on fundamental marketing issues for Porsche Essay

Citical, structured report on fundamental marketing issues for Porsche automobile - Essay Example This was evidenced when the company produced a model, Porsche 911 which was among the most expensive and competitive cars ever produced in the automobile industry. It was manufactured for its customers who enjoy racing as well as status. Importantly, the organization builds three categories of cars, namely consumer models, racing models, and prototype cars. Out of all these models, the company produces more of racing cars than any other (Zoeller 2015). Because of this, the company’s primary marketing strategy is to produce cars that meet the needs of the wealthy customers. This makes it have a small market share because not all consumers can afford the cars, but at the same time increasing its profits (Zoeller 2015). The rest of the paper will discuss the Porsche Automobile marketing environment, marketing position, as well as the marketing mix. The report will conclude with the recommendation of ways the organization can increase its market share and continue its profitabilit y. Porsche Automobile has been in the market for the last eighty years, and this has given it a chance to gain brand recognition among its customers. Its high brand presence and reputation across the globe gives it the advantage. Secondly, the brand is preferred among the ultra-rich elites making the company to high price their models. Thirdly, the organization has few car models with a high range of variants making it have an advantage on brand extension. Fourthly, Porsche Automobile is a trusted brand for the provision of supreme style with sporty features. Moreover, the company has the popular brand in the racing and gaming industry and over 12,000 employees are ready to give support to customers (Company Spotlight: Porsche 2013). Porsche Automobile lacks presence in the middle-income segments despite their expansion at a higher rate (Taylor 2013). This makes the organization to loose on this market segment. Secondly, the very high maintenance cost in extremely

Japan economy after the earthquake and tsunami Research Paper

Japan economy after the earthquake and tsunami - Research Paper Example The purpose of this paper is to describe the economic effects of the March 11th earthquake on Japan. The earthquake devastated the infrastructure of Japan. There are over 500,000 people homeless as a consequence of the earthquake. The overall property damage exceeds $300 billion (Huffingtonpost). The effect of having so many people homeless has destabilized the nation in social and economic terms. Despite all the humanitarian help that has come from the global community the Japanese government is finding it hard to feed and provide shelter to so many people. Due to the rising cost of petroleum and its derivative products is going more expensive than the $300 billion estimate to reconstruct Japan. A major problem that is hurting the economy of Japan is the damage that the earthquake caused to the power supply of the country. About ? of the electricity in Japan is produced by 4 nuclear reactors. The earthquake caused major damage to one of the plants. The nuclear accident in the Japane se Fukushima plant is considered the biggest nuclear accident since the 1986 Chernobyl disaster. Due to the immediate danger that the nuclear facility pose to the population the nuclear electricity infrastructure of Japan has been offline. There is a shortage of electricity across Japan. The lack of electricity throughout the entire country has negatively impacted the industrial activity in Japan. Manufacturing companies have been forced to temporarily shut down operations. This is affecting the ability of the country to export goods. The working class of Japan is losing valuable income everyday which is hurting the well-being of Japanese families. Another problem that companies are having in Japan is supply chain issues. The transportation system in Japan is in total chaos. The short term outlook for the Japanese economy is not too bright. The OECD had to recalculate the GDP growth forecast of Japan for 2011. The OECD GPD forecast for 2011 was lowered to 0.8% from the original metr ic of 1.7% (Euronews). There are major health concerns in Japan as a consequence of the earthquake. In the short term the quake caused injuries to thousands of people. The health system of Japan has been overloaded with work due to the massive amount of people requiring medical treatment. Another issue of major concern for the people of Japan was the nuclear accident in the Fukushima plant. Radiation has been already released into the population. An early study on the situation claimed that the 5.5% of the Japanese population living within 200 square kilometers of the damaged Fukushima plant would develop cancer in the long term (Youtube). This figure implies that 400,000 people would develop cancer. The only way to prevent such a horrible health forecast is to evacuate the entire area of 7.8 million inhabitants. Japan is still in a state of crisis six weeks after the earthquake. During the last month it is estimated that the Japanese economy has lost $297.8 billion (Theworldreporte r). Even a strong economy such as Japan’s cannot sustain these types of losses in such a short period of time. There a strong concerns that the Japanese economy will enter into a recession. The global economy will be hurt if Japan goes into a recession because Japan is considered one of the 8 most powerful countries in the world. Nobody could have image that such a strong earthquake would hit Japan. The people of Japan

Assignment Internal Audit Essay Example for Free

Assignment Internal Audit Essay Q.1 Critically evaluate the qualities of an Auditor in the wake of recent scams Ans:- What should be the qualities of Internal Audit Personnel? There is no universal answer to this question. We can only generalize about the qualities of internal Audit Personnel. It has been observed that internal auditors and independent auditors often belong to the same professional organization and are subject to the same professional regulations. Hence apart from professional qualification and experiences, the qualities of audit personnel should be same. The Institute of Chartered Accountants of India (ICAI) has issued â€Å"SA-220-Quality Control for Audit Work† with an objective to establish standards on quality control as to the policies and procedures regarding of an audit firm for audit work generally, and procedures regarding the work delegated to assistants on an individual audit. The standard is equally applicable to an internal audit department also. The head of internal audit department should regularly review the quality of audit work based on the standard mentioned below. Important extract of SA 220 are given below. Important terms a) â€Å"The Auditor† means the person with final responsibility for the audit. b) â€Å"Audit Firm† mean either the partners of a firm providing audit services or sole practitioner providing audit services. c) â€Å"Personnel† means all partners and professionals staff engaged in the audit practice of the firm. d) â€Å"Assistant† means personnel involved in an individual audit other than the auditor. Audit firm 1. The audit firm should implement quality control policies and procedures designed to ensure that all audits are conducted in accordance with the standards on auditing. 2. The objectives of the quality control policies to be adopted by an audit firm will ordinarily incorporate the following: a) Professional requirements: Personnel in the firm are to adhere to the  principles of independence, integrity, objectivity, confidentiality and professional behavior. b) Skills and competence: The firm is to be staffed by personnel who have attained and maintain the technical standards and professional competence required to enable them to fulfill their responsibilities with due care. c) Assignment: Audit work is to be assigned to personnel who have the degree of technical training and proficiency required in the circumstances. d) Delegation: There is to be sufficient direction, supervision and review of work at all levels to provide reasonable assurance that the work performed meets appropriate standards of quality. e) Consultation: Whenever necessary, consultation within or outside the firm is to occur with those who have appropriate expertise. f) Monitoring: The continued adequacy and operational effectiveness of quality control policies and procedures is to be monitored. 3. The firm’s general quality control policies and procedures should be communicated to its personnel in a manner that provides reasonable assurance that the policies and procedures are understood and implemented. Individual audits 4. The auditor should implement those quality control procedures which are, in the context of the policies and procedures of the firm, appropriate to the individual audit. 5. The auditor, and assistants with supervisory responsibilities, will consider the professional competence of assistants performing work delegated to them when deciding the extent of direction, supervision and review, appropriate for each assistant. 6. Any delegation of work to assistants would be in a manner that provides reasonable assurance that such work will be performed with due care by persons having the degree of professional competence required in the circumstances. Direction 7. Assistants to whom work is delegated need appropriate direction. Direction involves informing assistants of their responsibilities and the objectives of the procedures they are to perform. It also involves informing of matters, such as the nature of the entity’s business and possible accounting or auditing problems that may affect the nature, timing and extent of audit procedures with which they are involved. 8. Audit programme is an important tool for the communications of audit directions. Time budgets and the  overall audit plans also helpful in communicating audit directions. Supervision 9. Supervision is closely related to both direction and reviews and may involve elements of both. 10. Personnel carrying out supervisory responsibilities perform the following functions during the audit: a) Monitor the progress of the audit to consider whether: i) Assistants have the necessary skills and competence to carry out their assigned tasks; ii) Assistants understand the audit directions; and   iii) The work being carried out in accordance with the overall audit plan and the audit programme. b) Become informed of and address significant accounting and auditing questions raised during the audit, by assessing their significance and modifying the overall audit plan and the audit programme as appropriate; and c) Resolve any differences of professional judgment between personnel and consider the level of consultation that is appropriate. Review 11. The work performed by each assistant needs to be reviewed by personnel of at least equal competence to consider whether: a) The work has been performed in accordance with the audit programme; b) The work performed and the results obtained have been adequately documented; c) All significant audit matters have been resolved or are reflected in audit conclusions; d) The objectives of the audit procedures have been achieved; e) The conclusions expressed are consistent with the results of the work performed and support the audit opinion. 12. The following need to be reviewed on a timely basis: a) Overall audit plan and the audit programme; b) Assessment of inherent and control risks including the results of tests of control and the modifications, if any, made to the overall audit plan and the audit programme as a result of tests of control; c) Documentation of the audit evidence obtained from substantive procedures and the conclusion drawn there from, including the results of consultations; and d) Financial statements, proposed adjustments in financial statements arising out of the  auditor’s examination, and the auditors’ proposed observations/report. Conclusion The personnel qualities required of the internal audit personnel can be summarized as follows: 1. They should possess required qualifications, training, experience and competence. 2. They should have a continuing awareness of development in the field of accounting and auditing especially internal auditing. 3. They should perform their duties with due professional care, paying due attention to the role assigned to them by the management. 4. They should maintain their professional independence. 5. They should be completely impartial and unbiased in their reporting. 6. They should possess highest quality of ethics and integrity. Q.2 What is social audit? Is social audit taken seriously by the corporate world? Give examples of corporates undertaking social audit. Ans:- The social audit is also called social responsibility audit. A business organization exists in society. Hence, it owes certain responsibilities toward society at large. As Lord Denning has observed: †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ the directors of a great company should owe a duty to those who are employed by the company to see that their conditions of service are proper. They should owe a duty to the customers, to the people to whom the goods are supplied, a public duty perhaps, not to expect excessive prices. They should owe a duty also to the community in which they live, not to make the place of production hideous or a nuisance to thos MF0013 [Internal Audit and Control] Set1 Q2 Q.2 What is social audit? Is social audit taken seriously by the corporate world? Give examples of corporate undertaking social audit. Ans: Social Audit:- The social audit is also called social responsibility audit. A business organization exists in society. Hence, it owes certain responsibilities toward society at large. As Lord Denning has observed: The directors of a great company should owe a duty to those who are employed by the company to see that their conditions of service are proper. They should owe a duty to the customers, to the people to whom the goods are supplied, a public duty perhaps, not to expect excessive prices. They should owe a duty also to the community in which they live, not to make the place of production hideous or a nuisance to those who live around.† Social audit is mainly concerned with social accounting. It may be noted that social accounting is still in early stage and so social audit also. Social audit also called Social Responsibility Audit is mainly concerned with social accounting. A continuous audit is basically a perpetual audit, where auditors and his staff constantly engaged in checking the accounts throughout the year. Annual audit is done at the end of the financial year when finalization of accounts has been completed and books of accounts closed. A Balance Sheet audit is mainly concerned with the verifications of items appearing in the Balance Sheet such as share capital, reserve and surplus, current liabilities, fixed assets, current assets, investments etc in detail. Importance of the Social Policy: The phenomenal growth of Socially Responsible Funds (now 20% of funds invested in the US), the growing difficulty to attract qualified employees, and the rise of non-governmental organizations able to sue or boycott unethical businesses, demonstrate the vital importance for any business of a well designed Social Policy. The Ethics Policies will attract long-term investors, increase market shares for the ethical product, strengthen partnerships, and make the employees proud. The Labor Policies will attract and keep a qualified workforce, and increase productivity, while opening new markets (ethnic minority customers are sensitive to the anti-discrimination policies in the work place). The Environmental Policies will attract customers interested in the protection of the environment, and investors who fear the risks linked to bad environmental practices, while sometimes reducing the costs with cost-effective modifications of production processes. As for most other components of the Social Policy, serious Environmental Policies will attract Socially Responsible Funds and a qualified workforce (nobody likes polluters!). The Human Rights Policies, also, will attract Socially Responsible Funds and a qualified workforce. Its most important role, however, is defensive: to prevent boycotts or campaigns of protest that could seriously tarnish the reputation of the company accused of practicing (or being an accomplice of) human rights abuses, and the resulting falling stock prices, loss of market shares, and low-moral work force. The Community Policies will not only create roots in a local base for the company, it will also increase the productivity of the work force involved in the projects (by developing their leadership and customerservice skills, building pride and loyalty with the feeling of being useful). The Society (or Extra-Community) Policies boost not only the products linked with the policy but also the image of the company. Cause Related Marketing is extremely appreciated by customers because it makes them feel good (allowing them to support charities without spending their time or money), as long as the charities are well chosen and the percentage is not too small (or the ceiling too low). The Compliance Policies are part of the Social Policy for two reasons. First, by complying with the law, the co. demonstrates it is socially responsible. More importantly, Compliances Policies often go beyond the legal requirements, in order to show concerns for social matters (health, labor, environment, etc.). In many cases, companies build their social image by doing only slightly more than what is required by the law. Creation of a Social Policy: Most companies (if not all) already have elements of Social Policy. Often, these are independent pieces of regulation and practices. Most of the time, they are not part of a unique strategy, they are not managed by powerful senior executives, they are not reviewed before any business decisions are made, and they are not used in ways that would produce their full benefits. The first step is to have an Independent Social Audit, either Defensive (to prevent lawsuits and boycotts), or Productive (to increase productivity, market shares and long term investment). The audit will identify the stakeholders; clarify the components of a Social Policy that would address the concerns of these stakeholders at either the Defensive or Productive level, or make recommendations on the necessary measures to build the Social Policy. The company must be totally involved in the Audit. The Independent Social Audit is neither an inspection (for which the company would dissimulate important pieces) nor is it a situation where the Auditor brings his one size fits all solutions. The Auditor is only the coach of a team, composed of senior executives of the company who are working at gathering the information and finding solutions. The Auditor provides the directions, merges the information to create a whole picture of the social situation, and gives advice on the method used by the company to build its Social Policy and on its different aspects. Ultimately, it is the leadership of a company who builds its Social Policy, and then decides on the best way to run the policy (for instance, nomination of a person or creation of a department dedicated to Social Policy issues). Scope of a Social Audit The identification of the stakeholders is generally the first task of an audit. However, a Social Auditor does not study each group of stakeholders separately. Stakeholders have to be considered as a whole, because their concerns are not limited to the defense of their immediate interest. As a result, the Social Auditor will work on the components of a companys Social Policy (Ethics, Labor, Environmental, Community, Human Rights, etc.), and  for each subject, the Social Auditor will analyze the expectations of all stakeholders. The scope of the audit generally includes the following policies: Ethics: values the company vows to respect. Policies include the pledge not to participate in (nor engage in business with people involved in) a series of activities that are deemed offensive. This list of unacceptable activities often includes exploitation of children, unethical treatment of animals, damage to the environment, and dealings with undemocratic regimes or with bad guy industries (fur, tobacco,guns, etc.). Labor: creation of a working environment allowing all employees to develop their potential. Policies include training, career planning, remunerations and advantages, rewards linked to merit, balance between work and family life, as well as mechanisms that ensure non-discrimination and non-harassment. Environment: monitoring and reduction of the damage caused to the environment. For instance, policies of reduction of emissions and waste. Human Rights: making sure the company does not violate human rights nor appears as supporting human rights violators. Community: investment in its local community. Policies include partnerships with voluntary local organizations, with financial donations, donations in kind (computers for education, food and clothes for the poor), and employees involvement. The company may initiate or participate to a major project such as the regeneration of a poor neighborhood plagued with unemployment, poverty, low education and racial tensions. Society: investment or partnership beyond the community. For instance, Cause Related Marketing (partnership with a charity to market a product while giving a small percentage of the sales to the charity). Compliance: Identification of all legal obligations and of the means to comply. Policies must deal with changing rules related to its work force (Labor), its products (Health, Environment, Intellectual property, specific regulations), its administration (Business, Tax), its dealings (supplier and customer liability, Criminal actions). MF0013 [Internal Audit and Control] Set1 Q3 Q. 3 Explain the Code of Ethics for Internal Auditor. Explain them in context with blacklisting Price Waterhouse Coopers in Satyam Scam. Ans: Code of Ethics for Internal Auditor In his book â€Å"Practical Guide for Internal Audit† R.S. Adukia has scholarly explained about the code of ethics for internal auditor which is as follows: â€Å"This code of ethics sets the minimum requirements for the performance and conduct of internal auditors. This code applies to all internal auditors but does not supersede or replace the requirement on individual to comply with ethical codes issued by professional institutes of which they are members or student members and any organizational codes of ethics or conduct.† There are four main principles: 1. Integrity: The internal auditor should demonstrate integrity in all aspects of their work. Their integrity establishes an environment of trust, which provides the basis for reliance on all activities carried out by the internal auditors. 2. Objectivity: Objectivity is a state of mind that has regard to all considerations relevant to the activity or process being examined without being unduly influenced by personal interest or the views of others. Internal auditors should display professional objectivity when providing opinions, assessments and recommendations. 3. Confidentiality: Internal auditors must safeguard the information they receive in carrying out their duties. There must not be any unauthorized disclosure of information unless there is a legal or professional requirement to do so. 4. Competency: The internal auditor should make use of his/her knowledge, skills and practical experience necessary for auditor’s activity performance. They should not accept or perform work that they are not competent to undertake, unless they have received adequate training and support to carry out the work to an appropriate standard. Achieving compliance with code of ethics i) Security integrity: The internal auditor should: a) Perform his/her job honestly, diligently and with responsibility. b) Perform his/her profession in harmony with the acts and other generally binding regulations. c) Avoid any illegal activity and performing any activity discrediting the internal auditor’s profession. d) Respect the legal and ethical objectives of the organizations. e) Take care that his/her integrity should not be compromised. ii) Objectivity: The internal auditor should: a) Avoid taking part in activities or relations which may damage, or might be understood as damaging his/her unbiased assessment including activities or relations which may be in conflict with public interests. b) Avoid accepting anything that may damage or might be understood as damaging his/her objective professional assessment. c) Protect his/her objectivity against political influence. d) Disclose all substantial facts known to him/her that being undisclosed might misrepresent the conclusions on activities or events assessed. iii) Observing Confidentiality: The internal auditor should: a) Be careful when using and protecting information he/she gathered when auditing. b) Avoid disclosing and making use of the information obtained during the auditor’s activities performance in order to damage the interests of other person or organization. c) Avoid making use of the information obtained during the auditor’s activities for personal enrichment or in a way which would be in conflict with the law or which would damage legitimate and ethical interests of the organization. iv) Demonstrating Competence: a) It is a pre-requisite that all internal audit staff is aware of and understand: 1. The organization’s aims objectives, risks and governance arrangements. 2. The purpose, risks and issues affecting the service area to be audited. 3. The terms of reference for the audit assignment so that there is a proper appreciation of the parameters within which the review be conducted. 4. The relevant legislation and other regulatory arrangement that relate to the service area to be audited. b) The internal auditor should keep educating himself constantly in order to have a good command of internal audit techniques and auditor standards necessary for obtaining, examining and evaluating the information. v) Maintaining Audit Independence: Internal auditors should be independent of the activities they audit. Internal auditors are considered independent when they can carry out their work freely and objectively. Independence permits internal auditors to render the impartial and unbiased judgments essential to the proper conduct of audits. This is achieved through organizational status and objectivity. Independence stands for an internal auditor being able to take a stand and report on materiality issues, uninfluenced by any favors coercion or undue influence. Satyam’s auditors:- So what were the auditors, PricewaterhouseCoopers, doing? There was no cash within the companys banks and yet the auditors went ahead and signed on the balance sheets saying that the money was there. Not just the cash, even they even signed off on the non-existent interest that accrued on the non-existent bank balance! Auditors do bank reconciliation to check whether the money has indeed come or not. They check bank statements and certificates. So was this a total lapse in supervision or were the bank statements forged? No one knows yet. The cops have already raided the PwC office in Hyderabad, but details of what they have found are yet to emerge. The company officials said they relied on data from the reputed auditors. But PricewaterhouseCoopers, stung by this insinuation hit back at Satyam. In a statement to the media, the firm said: The audits were conducted by Price Waterhouse in accordance with applicable auditing standards and were supported by appropriate audit evidence. Given our obligations for client confidentiality, it is not possible for us to comment upon the alleged irregularities. Price Waterhouse will fully meet its obligations to cooperate with the regulators and others. (Extracted from Rediffmail.com). MF0013 [Internal Audit and Control] Set1 Q4 Q.4 As a senior audit assistant of M/s. Asutosh Associates, you are in charge of internal audit team of M/s Rajesh Technologies involved in the manufacture of plastic tubes. From the information you obtained you find the company is facing liquidity problem for the last two years. You are required to prepare working paper indicating the internal audit problems you would expect to face and how you plan to overcome them. Ans: There have been many accounting scandals over the years which resulted in more traders showing interest in learning how to analyze a companys financial statements. When companies do declare bankruptcy, it is usually because they cannot pay their debts. So let’s take a look at the importance of corporate debt and go over how an investor can analyze a company’s liquidity. Economic theory says that the mix of debt and equity in a company’s capital structure is irrelevant, that the value of a firm should be independent of its debt ratio. In the real world, companies and investors have to worry about things like taxes and the risk of default, so a companys capital structure can be relevant to its long-term survival. Long -term creditors can also put restrictions on the company such as preventing it from taking on additional debt or paying higher  dividends. Most public companies have at least some debt, and the biggest reason to take on debt is to leverage the equity (much like buying stock on margin). Return on equity is very important to investors. But the greater the proportion of debt to equity on the balance sheet, the higher the business risk. Since a lot of corporate debt tends to be short-term, there can be a real risk to the company if investors lose confidence in it. It is not unlike a run on a bank, where liabilities (loans) have a longer duration than their assets (deposits). If everyone suddenly wants their money now, the bank will not be able to meet the demand and be forced to close. That is why it is important to look at a company’s debt and liquidity. Liquidity in the option markets refers to the volume of contracts changing hands in a day. There is lots of liquidity in the options of companies such as IBM and Microsoft, since there are many buyers and sellers. However, liquidity means something very different at the company level. Here we are referring to whether or not the company has, or can generate, enough cash to keep operating if they had to pay off short-term debt quickly. Banks use liquidity analysis to assess the risk of a company not being able to repay them in the short term. Agencies rate a company’s debt according to the perceived threat of default. Still, crises periodically seem to emerge from almost nowhere to cause the sudden collapse of companies that seemed solid only weeks before. Once investors lose confidence, as companies such as Enron, Qwest and WorldCom learned, liquidity can mean the difference between survival and death. That is why investors should always take a little time to check debt and liquidity ratios before entering any trading position. Most investors are familiar with the corporate bond market. When a ratings agency such as Moody’s or Standard and Poor’s downgrades a company’s debt, this certainly causes the company’s bond holders some distress, as the value of the bonds will drop. Still, since corporate bonds are primarily long-term debt, this is not usually the source of liquidity problems (unless a large  amount just happens to be nearing expiration). No, it is usually a company’s short-term debt that gets them in trouble. When a company runs into financial problems, their debt rating is usually quickly downgraded. Investors demand a higher premium to lend to the company. If they lose confidence altogether they will simply refuse to lend at any price. If the company does not have liquid assets available, even temporary cash flow problems can quickly become life threatening. Of course, the banks most companies up in the short term. Before investors will buy commercial paper, they usually require a commercial paper back-up facility with a bank. This gives them a bit more security that they will be paid. However, this facility is not meant to be used, and drawing on it is an admission the company is having severe liquidity problems. This is what happened to Qwest about two years ago. When Qwest had trouble borrowing in the commercial paper markets, they had to draw down their $4 billion credit line with banks. It was a stop-gap measure that put off a financial reckoning for a few months, but credit agencies responded by cutting the rating on its outstanding bonds to near junk status. $4 billion is a lot of money to come up with in short time. By comparison, their market capitalization was $16.4 billion at the time, they had annual revenue of about $20 billion, and a loss of $4 billion the previous year. So one of the first ratios an investor should look at is the company’s debt to its total capital. Total capital is all their debt plus equity. This ratio should be compared with what is normal in their industry and not simply against all other businesses. The next thing to look at is a companys ability to meet its debt payments. This is measured by a ratio called â€Å"times interest earned†. Times interest earned is a company’s earnings divided by their total interest cost. For the earnings number you could choose to use EBIT (earnings before interest and taxes), or the more aggressive EBITDA (which adds back the  non-cash costs of depreciation and amortization).

Antebellum Slave Culture Essay -- Analysis, The Slave Community

Since the late 1960s, ante-bellum slave narratives have experienced a renaissance as dozens of the thousands still extant have been reprinted and as scholars have published major works on the sources, art, and developmentof the narratives; the people who produced them; and their on-going influence on later work. Drawing upon slave narratives as well among other sources, John Blassingame's The Slave Community (1972), for example, drew attention to the complex social interactions developed in antebellum slave culture. Examining the milieu that spawned the narratives and their development, and providing insights into what the narratives can tell about slavery as well as what they omit, Frances Smith Foster's Witnessing Slavery (1979) gave readers a book-length analysis of the genre. Robert B. Stepto's From Behind the Veil (1979) situated slave narratives at the center of African-American written narrative. John Sekora and Darwin Turner's collection of essays, The Art of the Slave Narrative (1982), focused closer attention on how the narratives achieved their rhetorical effects. In The Slave's Narrative (1985), Charles T. Davis and Henry Louis Gates, Jr. gathered excerpts from some of the best-known narratives and essays about the narratives as history and autobiographical literature. William L. Andrews's To Tell a Free Story (1987) examined the narratives as public autobiographies, at once exploring and demanding freedom. Today, hardly a book is published on American autobiography without a chapter on slave narratives. Not only do scholars writing about African-American literature often refer to the slave 0026-3079/93/3502-073$ 1.50/0 7o Sv'n her babes, so dear, so young, The*e, ev'n these, were torn à ¢way ÃŽ And... ...ased; unlike the narratives written by men, women's narratives do not emphasize this factor. While male narrators accentuate the role of literacy, females stress the importance of relationships. Given the importance of relationships in the lives of most women, this is hardly surprising. Through their narratives, both male and female fugitives and exslaves strove to counter the racial stereotypes that bound them even in "free" societies. Black men and women, however, faced different stereotypes. Black men combated the stereotype that they were "boys" while black women contested the idea that they were either helpless victims or whores. For a male fugitive, public discourse served to claim his place among men; for a female her relationships— as a daughter, sister, wife, mother, and friend—demonstrated her womanliness and her shared roles with women readers.

Caffeine and Reaction Time Essay

1) Identify the Problem or Question How does the consumption of caffeine affect the reaction time of the nervous system? 2) Introduction Purpose of the experiment: To identify the whether or not caffeine increases or decreases the reaction time of the nervous system. In our experiment, we have decided to use all the â€Å"cases† which will test how fast a signal from our brain will be sent to our muscles in order to click the mouse when we see an object or directions on the screen. We know that the commonly used drug, caffeine, increases the heart rate, thus the increase in blood flow. The question in our experiment is, does the increase of blood flow, caused by caffeine, positively or negatively affects the reaction time that it takes to click the mouse the moment we see an approaching object. Another underlying factor we can analyze in our experiment is gender and age. Since we are using test subjects whose ages and gender vary from 16 to 50 and from male to female, we can roughly conclude whether or not age and gender affect reaction time. The reason we say roughly, is that the two factors, age and gender, are being â€Å"tested† in conjunction with the consumption of caffeine. We do not know if the consumption of caffeine and its effects vary for how old the person is and his or her gender. 3) Research and Current Ideas In past experiments, people have concluded that there is an inconsistency in results depending on the amount of caffeine consumed. Apparently, a half-cup of coffee had faster reaction times than the reaction times that were drawn when the test subject drank a full cup of coffee. The person had concluded that too much caffeine could actually impair reaction time, but the right dosage could potentially increase reaction time. 4) Predict a solution to the problem or an answer to the question Scientific Hypothesis: The consumption of 12oz of ground coffee will speed up our reaction time. Using past experiments conducted by other people, and the chemical compounds of caffeine and its affects on our body, we have drawn this hypothesis. Dependent Variable: Reaction time Independent Variable: Condition of the test subject (Caffeine) The reaction time is the dependent variable, because the results depend on the condition of our subject. The condition of the test subject is the independent variable because we are changing the state of our test subject by increasing their caffeine levels. 5) Design the experiment to be used to test your hypothesis Materials: * 4 tablespoons/24 of Maxwell house coffee blend * Computer/Internet * 4 test subject (2 16 year olds/ 2 middle aged adults, one of each gender) * Serendip software Procedure 1) Complete a control experiment by conducting the serendip experiment while you are in your natural state for each test subject. 2) The site for the serendip activity is: serendip.brynmawr.edu/bb/reaction/reaction.html 3) Make sure that each â€Å"Case† is done 10 times to ensure accuracy. 4) Click â€Å"Results Summary† and record the information given. 5) Have each test subject consume 12 oz (2 tablespoons) of the Maxwell House Coffee blend. 6) Wait five minutes before the test subject goes through the serendip reaction time activity again. 7) Repeat steps 1-3 for each test subject, except after he or she has consumed the coffee and waiting for a duration of 5 minutes before completing the serendip activity. 8) Record the results in a data table. 6) Carry out the experiment Test Type| Control Experiment| Experiment w/ Caffeine| Act | 219 +- 15 milliseconds| 194+- 11 milliseconds| Think, Act| 270 +- 32 milliseconds| 243 +- 28 milliseconds| Read, Think, Act| 394+- 74 milliseconds| 364 +- 68 milliseconds| Read, Think-Negate, Act| 383+- 102 milliseconds| 352 +- 64 milliseconds | Jazmine Ortiz, 16, Female Jazmine Ortiz, 16, Female Daniel Kim, 16, Male Daniel Kim, 16, Male Test Type| Control Experiment| Experiment w/ Caffeine| Act | 210 +- 10 milliseconds| 191+- 8 milliseconds| Think, Act| 267 +- 31 milliseconds| 236 +- 25 milliseconds| Read, Think, Act| 381+- 74 milliseconds| 344 +- 60 milliseconds| Read, Think-Negate, Act| 375+- 102 milliseconds| 342 +- 58 milliseconds | Test Type| Control Experiment| Experiment w/ Caffeine| Act | 384 +- 72 milliseconds| 298+- 38 milliseconds| Think, Act| 340 +- 62 milliseconds| 323 +- 50 milliseconds| Read, Think, Act| 422+- 124 milliseconds| 414 +- 119 milliseconds| Read, Think-Negate, Act| 398+- 102 milliseconds| 375 +- 102 milliseconds | Test Type| Control Experiment| Experiment w/ Caffeine| Act | 372 +- 70 milliseconds| 361+- 67 milliseconds| Think, Act| 321 +- 49 milliseconds| 310 +- 46 milliseconds| Read, Think, Act| 398+- 76 milliseconds| 391 +- 74 milliseconds| Read, Think-Negate, Act| 394+- 106 milliseconds| 370 +- 68 milliseconds | *The data shown are the averages of 10 trials that was calculated by the serendip program *The data shown are the averages of 10 trials that was calculated by the serendip program Keon Shim, 39, Male Keon Shim, 39, Male Mi Ok Kim, 44, Female Mi Ok Kim, 44, Female 7) Analyze the data and observations 7) Cont. Analysis: The results we received from the experiment were what we had suspected. For every test subject, the reaction times for every â€Å"Case† that were influenced by the coffee’s caffeine were quicker than the controlled reaction times. For example, Daniel Kim had a controlled â€Å"Read, Think-Negate, Act† average reaction time of 375+-102 milliseconds. When he consumed the 12 oz of coffee, his average reaction time decreased to 344+-60 milliseconds. It is quite apparent from the graphs that the average reaction time for every â€Å"case† for each test subject decreased when absorbing caffeine into their system. Test subjects also consumed the â€Å"right† amount of caffine, 160mg, which allowed the subject to shorten their reaction time, while the wrong dosage could impair it. We can also draw from the graphs the relation that the younger the test subjects are, the quicker their reaction time will be. Also, we can also conclude from the results that males tend to have a quicker reaction time than females (Daniel’s reaction times were faster than Jazmine’s, and Keon’s were faster than Mi’s). 8) State the conclusion The hypothesis was correct. The effects of caffeine shortened the reaction time in all of our test subjects. 9) Summary Paragraph The reason why we were able to correctly devise a hypothesis for the experiment was because of the prior knowledge we had of the drug, caffeine. Caffeine increases the heart rate, which allows for faster muscle contractions. Caffeine does not really affect the actual reaction of the nervous system, but rather the actual contractions of the muscles themselves. This known fact of caffeine is reflected in the experiment. It shortened the reaction time of our test subjects in every â€Å"case†. We found other factors in our experiment that may have affected the reaction time of our test subjects. A few scientists have theorized that gender can affect reaction time. They say that males tend to have a faster reaction time because males are usually involved in more physical activities, such as sports, which helps improve reaction time. That â€Å"theory† is also reflected in our results. All the male subjects had faster reaction times than their age equivalent female subjects. Finally, the last factor would be the age of the test subject. Our younger test subjects both had faster reaction times than both the older test subjects. There are many theories being circulated that once someone enters their mid-twenties, their reaction time slowly increases.

New Belgium Brewing: Ethical and Environmental Responsibility

Although most of the companies frequently cited as examples of ethical and socially responsible firms are large corporations, it is the social responsibility initiatives of small businesses that often have the greatest impact on local communities and neighborhoods. These businesses create jobs and provide goods and services for customers in smaller markets that larger corporations often are not interested in serving. Moreover, they also contribute money, resources, and volunteer time to local causes. Their owners often serve as community and neighborhood leaders, and many choose to apply their skills and some of the fruits of their success to tackling local problems and issues that benefit everyone in the community. Managers and employees become role models for ethical and socially responsible actions. One such small business is the New Belgium Brewing Company, Inc. , based in Fort Collins, Colorado. History of the New Belgium Brewing Company The idea for the New Belgium Brewing Company began with a bicycling trip through Belgium. Belgium is arguably the home of some of the world’s finest ales, some of which have been brewed for centuries in that country’s monasteries. As Jeff Lebesch, an American electrical engineer, cruised around that country on his fat-tired mountain bike, he wondered if he could produce such high-quality beers back home in Colorado. After acquiring the special strain of yeast used to brew Belgian-style ales, Lebesch returned home and began to experiment in his Colorado basement. When his beers earned thumbs up from friends, Lebesch decided to market them. The New Belgium Brewing Company (NBB) opened for business in 1991 as a tiny basement operation in Lebesch’s home in Fort Collins. Lebesch’s wife, Kim Jordan, became the firm’s marketing director. They named their first brew Fat Tire Amber Ale in honor of Lebesch’s bike ride through Belgium. New Belgium beers quickly developed a small but devoted customer base, first in Fort Collins and then throughout Colorado. The brewery soon outgrew the couple’s basement and moved into an old railroad depot before settling into its present custom-built facility in 1995. The brewery includes an automated brewhouse, two quality assurance labs, and numerous technological innovations for which New Belgium has become nationally recognized as a â€Å"paradigm of environmental efficiencies. † Today, New Belgium Brewing Company offers a variety of permanent and seasonal ales and pilsners. The company’s standard line includes Sunshine Wheat, Blue 1  © O. C. Ferrell 2006. We appreciate the work of Nikole Haiar in helping draft the previous edition of this case, and Melanie Drever who assisted in this edition. This case was prepared for classroom discussion, rather than to illustrate either effective of ineffective handling of an administrative, ethical or legal decision by management. All sources used for this case were obtained through publicly available material and the New Belgium website. Paddle Pilsner, Abbey Ale, Trippel Ale, 1554 Black Ale, and the original Fat Tire Amber Ale, still the firm’s best-seller. Some customers even refer to the company as the Fat Tire Brewery. The brewery also markets two types of specialty beers on a seasonal basis. Seasonal ales include Frambozen and Abbey Grand Cru, which are released at Thanksgiving, and Christmas and Farmhouse Ale, which are sold during the early fall months. The firm occasionally offers one-time-only brews, such as LaFolie, a wood-aged beer, which are sold only until the batch runs out. Until 2005, NBB’s most effective form of advertising has been its customers’ word of mouth. Indeed, before New Belgium beers were widely distributed throughout Colorado, one liquor store owner in Telluride is purported to have offered people gas money if they would stop by and pick up New Belgium beer on their way through Ft. Collins. Although New Belgium beers are distributed in just one-third of the United States, the brewery receives numerous e-mails and phone calls every day inquiring when its beers will be available elsewhere. With expanding distribution, however, the brewery recognized a need to increase its opportunities for reaching its far-flung customers. It consulted with Dr. David Holt, an Oxford professor and branding expert. After studying the young company, Holt, together with Marketing Director Greg Owsley, drafted a 70-page â€Å"manifesto† describing the brand’s attributes, character, cultural relevancy, and promise. In particular, Holt identified in New Belgium an ethos of pursuing creative activities simply for the joy of doing them well and in harmony with the natural environment. With the brand thus defined, New Belgium went in search of an advertising agency to help communicate that brand identity; it soon found Amalgamated, an equally young, independent New York advertising agency. Amalgamated created a $10 million advertising campaign for New Belgium that targets high-end beer drinkers, men ages 25 to 44 and highlights the brewery’s image as being down to earth. The grainy ads focus on a man rebuilding a cruiser bike out of used parts and then riding it along pastoral country roads. The product appears in just five seconds of each ad between the tag lines, â€Å"Follow Your Folly †¦ Ours Is Beer. † The ads helped position the growing brand as whimsical, thoughtful, and reflective. In addition to the ad campaign, the company maintained its strategy of promotion through event sponsorships. New Belgium Ethical culture According to Greg Owsley Director of Marketing for New Belgium Brewing beyond a desire for advertising and promotion ethics there is a fundamental focus on the ethical culture of the brand. Although consumer suspicion of business is on fully raised eyebrow, those in good standing- as opposed to those trading on hype- are eyed with iconic-like adoration. From this off polarization comes a new paradigm in which businesses that fully embrace citizenship in the community they serve can forge enduring bonds with customers. Meanwhile, these are precarious times for businesses that choose to ignore consumer's looking at brands from an ethical perspective. More than ever before, what the brand says and what the company does must be synchronized. NBB believes the mandate for corporate social responsibility gains momentum beyond the courtroom to the far more powerful marketplace, any current and future manager of business must realize that business ethics are not so much about the installation of compliance codes and standards as they are about the spirit in which they are integrated. Thus, the modern-day brand steward- usually the most externally focused member of the business management team- must prepare to be the internal champion of the bottom line necessity for ethical, values-driven company behavior. At New Belgium, a synergy of brand and values occurred naturally as the firms ethical culture- in the form of core values and beliefs- and was in place long before NBB had a marketing department. Back in early 1991, New Belgium was just a home-brewed business plan of Jeff Lesbesch, an electrical engineer, and his social worker wife, Kim Jordan. Before they signed any business paperwork, the two took a hike into Rocky Mountain National Park. Armed with a pen, and a notebook they took their first stab at what the fledgling company's core purpose would be. If they were going forward with this venture, what were their aspirations beyond profitability? What was the real root cause of their dream? What they wrote down that spring day, give or take a little wordsmithing, was the core values and beliefs you can read on the NBB website today. More important, ask just about any New Belgium worker, and she or he can list for you many, if not all, these shared values and can inform you which are the most personally poignant. For NBB branding strategies are as rooted in our company values as in other business practices. New Belgium’s Purpose and Core Beliefs New Belgium’s dedication to quality, the environment, and its employees and customers is expressed in its mission statement: â€Å"To operate a profitable brewery which makes our love and talent manifest. † The company’s stated core values and beliefs about its role as an environmentally concerned and socially responsible brewer include: .  ¦ Producing world-class beers .  ¦ Promoting beer culture and the responsible enjoyment of beer .  ¦ Continuous, innovative quality and efficiency improvements .  ¦ Transcending customers’ expectations  ¦ Environmental stewardship: minimizing resource consumption, maximizing energy efficiency, and recycling .  ¦ Kindling social, environmental, and cultural change as a business role model .  ¦ Cultivating potential: through learning, participative management, and the pursuit of opportunities .  ¦ Balancing the myriad needs of the company, staff, and their fami lies .  ¦ Committing ourselves to authentic relationships, communications, and promises .  ¦ Having Fun. Employees, believe that these statements help communicate to customers and ther stakeholders what New Belgium, as a company, is about. These simple values developed 15 years ago are just as meaningful to the company and its customers today even though there has been much growth. Employee Concerns Recognizing employees’ role in the company’s success, New Belgium provides many generous benefits. In addition to the usual paid health and dental insurance and retirement plans, employees get a free lunch every other week as well as a free massage once a year, and they can bring their children and dogs to work. Employees who stay with the company for five years earn an all-expenses paid trip to Belgium to â€Å"study beer culture. † Perhaps most importantly, employees can also earn stock in the privately held corporation, which grants them a vote in company decisions. New Bel-gium’s employees now own one-third of the growing brewery. Open book management lets employees see the financial costs and performance. Environmental Concerns New Belgium’s marketing strategy involves linking the quality of its products, as well as their brand, with the company’s philosophy toward affecting the planet. From leadingedge environmental gadgets and high-tech industry advancements to employeeownership programs and a strong belief in giving back to the community, New Belgium demonstrates its desire to create a living, learning community. NBB strives for cost-efficient energy-saving alternatives to conducting its business and reducing its impact on the environment. In staying true to the company’s core values and beliefs, the brewery’s employee-owners unanimously agreed to invest in a wind turbine, making New Belgium the first fully wind-powered brewery in the United States. Since the switch from coal power, New Belgium has been able to reduce its CO2 emissions by 1,800 metric tons per year. The company further reduces its energy use by employing a steam condenser that captures and reuses the hot water that boils the barley and hops in the production process to start the next brew. The steam is redirected to heat the floor tiles and de-ice the loading docks in cold weather. Another way that NBB conserves energy is by using â€Å"sun tubes,† which provide natural daytime lighting throughout the brew house all year long. New Belgium also takes pride in reducing waste through recycling and creative reuse strategies. The company strives to recycle as many supplies as possible, including cardboard boxes, keg caps, office materials, and the amber glass used in bottling. The brewery also stores spent barley and hop grains in an on-premise silo and invites local farmers to pick up the grains, free of charge, to feed their pigs. NBB even encourages its employees to reduce air pollution by using alternative transportation. As an incentive, NBB gives its employees â€Å"cruiser bikes†Ã¢â‚¬â€ like the one pictured on its Fat Tire Amber Ale label—after one year of employment and encourages them to ride to work. New Belgium has been a long-time participant in green building techniques. With each expansion of the facility they have incorporated new technologies and learned a few lessons along the way. In 2002, NB agreed to participate in the United States Green Building Council's Leadership in Energy and Environment Design for Existing Buildings (LEED-EB) pilot program. From sun tubes and daylighting throughout the facility to reusing heat in the brewhouse, they continue to search for new ways to close loops and conserve resources. Reduce, Reuse, Recycle- the three ‘R's of being an environmental steward. The reuse program includes heat for the brewing process, cleaning chemicals, water and much more. Recycling at New Belgium takes on many forms, from turning â€Å"waste† products into something new and useful (like spent grain to cattle feed), to supporting the recycling market in creative ways (like turning their keg caps into table surfaces). They also buy recycled whenever they can, from paper to office furniture. Reduction surrounds them – from motion sensors on the lights throughout the building to induction fans that pull in cool winter air to chill their beer – offsetting their energy needs is the cornerstone to being environmentally efficient. Social Concerns Beyond its use of environment-friendly technologies and innovations, New Belgium Brewing Company strives to improve communities and enhance people’s lives through corporate giving, event sponsorship, and philanthropic involvement. Since its inception, NBB has donated more than 1. million dollars to organizations in the communities in which they do business. For every barrel of beer sold the prior year, NB donates $1 to philanthropic causes within their distribution territory. The donations are divided between states in proportion to their percentage of overall sales. This is their way of staying local and giving back to the communities who support and purchase NB products. In 2006, Arkansas, Arizona, California, Colorado, Idaho, Kansas, Missouri, Montana, Nebraska, Nevada, New Mexico, Oregon, Texas, Washington and Wyoming received funding. Funding decisions are made by the NB Philanthropy committee, which is comprised of employees throughout the brewery including owners, employee owners, area leaders and production workers. New Belgium looks for non-profit organizations that demonstrate creativity, diversity and an innovative approach to their mission and objectives. The Philanthropy committee also looks for groups that involve the community to reach their goals. NBB also maintains a community bulletin board in its facility where it posts an array of community involvement activities and proposals. This community board allows tourists and employees to see the different ways they can help out the community, and it gives nonprofit organizations a chance to make their needs known. Organizations can even apply for grants through the New Belgium Brewing Company Web site, which has a link designated for this purpose. NBB also sponsors a number of events, with a special focus on those that involve â€Å"human-powered† sports that cause minimal damage to the natural environment. Through event sponsorships, such as the Tour de Fat, NBB supports various environmental, social, and cycling nonprofit organizations. New Belgium also sponsored the MS 150 â€Å"Best Damn Bike Tour,† a two-day, fully catered bike tour, from which all proceeds went to benefit more than five thousand local people with multiple sclerosis. NBB also sponsored the Ride the Rockies bike tour, which donated the proceeds from beer sales to local nonprofit groups. The money raised from this annual event funds local projects, such as improving parks and bike trails. In the course of one year, New Belgium can be found at anywhere from 150 to 200 festivals and events, across all fifteen western states. Organizational Success New Belgium Brewing Company’s efforts to live up to its own high standards have paid off with numerous awards and a very loyal following. It was one of three winners of Business Ethics magazine’s Business Ethics Awards for its â€Å"dedication to environmental excellence in every part of its innovative brewing process. † It also won an honorable mention in the Better Business Bureau’s 2002 Torch Award for Outstanding Marketplace Ethics competition. Kim Jordan and Jeff Lebesch were named the recipients of the Rocky Mountain Region Entrepreneur of the Year Award for manufacturing. The company also captured the award for best mid-sized brewing company of the year and best mid-sized brewmaster at the Great American Beer Festival. In addition, New Belgium took home medals for three different brews, Abbey Belgian Style Ale, Blue Paddle Pilsner, and LaFolie specialty ale. According to David Edgar, director of the Institute for Brewing Studies, â€Å"They’ve created a very positive image for their company in the beer-consuming public with smart decision-making. Although some members of society do not believe that a company whose major product is alcohol can be socially responsible, New Belgium has set out to prove that for those who make a choice to drink responsibly, the company can do everything possible to contribute to society. Its efforts to promote beer culture and the connoisseurship of beer has even led it to design a special â€Å"Worthy Glass,† the shape of which is intended to retain foam, show off color, enhance the visual presentation, an d release aroma. New Belgium Brewing Company also promotes the responsible appreciation of beer through its participation in and support of the culinary arts. For instance, it frequently hosts New Belgium Beer Dinners, in which every course of the meal is served with a complementary culinary treat. According to Greg Owsley Director of Marketing although the Fat Tire brand has a bloodline straight from the enterprise's ethical beliefs and practices, the firm's work is not done. They must continually re-examine ethical, social and environmental responsibilities. In 2004, New Belgium received the Environmental Protection Agency's regional Environmental Achievement Award. It was both an honor and a motivator not to rest on our naturally raised laurels. There are still many ways for NB to improve as a corporate citizen. They still don't produce an organic beer. The manufacturing process is a fair distance from being zero waste or emission free. There will always be a need for more public dialogue on avoiding alcohol abuse. Practically speaking, they have a neverending to-do list. NBB also must acknowledge that as their annual sales increase, the challenges for the brand to remain on a human scale and culturally authentic will increase too. How to boldly grow the brand while maintaining its humble feel has always been a challenge. Every six-pack of New Belgium Beer displays the phrase, â€Å"In this box is our labor of love, we feel incredibly lucky to be creating something fine that enhances people’s lives. † Although Jeff Lebesch has â€Å"semi-retired† from the company to focus on other interests, the founders of New Belgium hope this statement captures the spirit of the company. According to employee Dave Kemp, NBB’s environmental concern and social responsibility give it a competitive advantage because consumers want to believe in and feel good about the products they purchase. NBB’s most important asset is its image—a corporate brand that stands for quality, responsibility, and concern for society. Defining itself as more than just a beer company, the brewer also sees itself as a caring organization that is concerned with all stakeholders, including the community, the environment, and employees. Sources: These facts are from Greg Owsley, â€Å"The Necessity For Aligning Brand With Corporate Ethics,† in Sheb L. True, Linda Ferrell, O. C. Ferrell, â€Å"Fulfiling Our Obligation, Perspectives on Teaching Business Ethics,† Kennesaw State University Press 2005. p. 128-132. New Belgium website http://www. newbelgium. com/sustainability. php. and http://www. newbelgium. com/philanthropy. php. (accessed May 17, 2006) Peter Asmus, â€Å"Goodbye Coal, Hello Wind,† Business Ethics, 13 (July/Aug. 1999): 10–11; Robert Baun, â€Å"What’s in a Name? Ask the Makers of Fat Tire,† [Fort Collins] Coloradoan, Oct. 8, 2000, pp. E1, E3; Rachel Brand, â€Å"Colorado Breweries Bring Home 12 Medals in Festival,† Rocky Mountain News, www. insidedenver. com/news/1008beer6. shtml, (accessed Nov. 6, 2000); Stevi Deter, â€Å"Fat Tire Amber Ale,† The Net Net, www. thenetnet. com/reviews/fat. html (accessed Apr. 29, 2003); DirtWorld. com, www. dirtworld. com/races/Colorado_race745. htm (accessed Nov. 6, 2000); Robert F. Dwyer and John F. Tanner Jr. , Business Marketing (Irwin McGraw-Hill, 1999), p. 04; â€Å"Fat Tire Amber Ale,† Achwiegut (The Guide to Austrian Beer), www. austrianbeer. com/beer/b000688. shtml, (accessed Jan. 19, 2001); â€Å"Four Businesses Honored with Prestigious International Award for Outstanding Marketplace Ethics,† Better Business Bureau, press release, Sept. 23, 2002, www. bbb. org/alerts/2002torchwinners. asp; Del I. Hawkins, Roger J. Best, and Kenneth A. Coney, Consumer Behavior: Buil ding Marketing Strategy, 8th ed. (Irwin McGraw-Hill, 2001); David Kemp, Tour Connoisseur, New Belgium Brewing Company, personal interview by Nikole Haiar, Nov. 1, 2000, 1:00 PM; Julie Gordon, â€Å"Lebesch Balances Interests in Business, Community,† Coloradoan, Feb. 26, 2003; New Belgium Brewing Company, Ft. Collins, CO, www. newbelgium. com (accessed Apr. 29, 2003); New Belgium Brewing Company Tour by Nikole Haiar, Nov. 20, 2000, 2:00 PM; â€Å"New Belgium Brewing Wins Ethics Award,† Denver Business Journal, Jan. 2, 2003, http://denver. bizjournals. com/denver/stories/2002/12/30/daily21. html; and Dan Rabin, â€Å"New Belgium Pours It on for Bike Riders,† Celebrator Beer News, Aug. /Sept. 1998, www. celebrator. com/9808/rabin. html

Free Essays on GHANA

Ghana Ghana is a country in West Africa connected on the north and the northwest by Burkina Faso, on the east by Togo, on the south by the Atlantic Ocean, and on the west by CÃ ´te d’Ivoire. Ghana became, in 1957, the first black nation in sub-Saharan Africa to achieve independence. The country is named for the ancient empire of Ghana. The ancestors of the people of the present country are thought to have migrated. The total area is 238,500 sq km (92,100 sq mi). Accra is Ghana’s capital and largest city. Ghana is a lowland country, except for a range of hills on the eastern border. The sandy coast is backed by a coastal plain that is crossed by several rivers and streams, generally navigable only by canoe. In the west the terrain is broken by heavily forested hills and many streams and rivers. To the north lies savanna country that is drained by the Black and White Volta rivers, which join to form the Volta, which then flows south to the sea through a narrow gap in the hills. Lake Volta, in the east, is one of the largest artificial lakes in the world; it was formed by the Akosombo Dam on the Volta River. No natural harbors exist. Ghana’s highest point, in the eastern hills, is about 900 m (about 2950 ft) above sea level. The climate of Ghana is tropical, but temperatures vary with season and elevation. Except in the north two rainy seasons occur, from April to July and from September to November. In the north the rainy season begins in April and lasts until September. Annual rainfall ranges from about 1100 mm (about 43 in) in the north to about 2100 mm (about 83 in) in the southeast. The harmattan, a dry desert wind, blows from the northeast from December to March, lowering the humidity and creating hot days and cool nights in the north. In the south the effects of the harmattan are felt in January. In most areas the highest temperatures occur in March, the lowest in August. The average annual temperature is about 26Â ° C ... Free Essays on GHANA Free Essays on GHANA Ghana Ghana is a country in West Africa connected on the north and the northwest by Burkina Faso, on the east by Togo, on the south by the Atlantic Ocean, and on the west by CÃ ´te d’Ivoire. Ghana became, in 1957, the first black nation in sub-Saharan Africa to achieve independence. The country is named for the ancient empire of Ghana. The ancestors of the people of the present country are thought to have migrated. The total area is 238,500 sq km (92,100 sq mi). Accra is Ghana’s capital and largest city. Ghana is a lowland country, except for a range of hills on the eastern border. The sandy coast is backed by a coastal plain that is crossed by several rivers and streams, generally navigable only by canoe. In the west the terrain is broken by heavily forested hills and many streams and rivers. To the north lies savanna country that is drained by the Black and White Volta rivers, which join to form the Volta, which then flows south to the sea through a narrow gap in the hills. Lake Volta, in the east, is one of the largest artificial lakes in the world; it was formed by the Akosombo Dam on the Volta River. No natural harbors exist. Ghana’s highest point, in the eastern hills, is about 900 m (about 2950 ft) above sea level. The climate of Ghana is tropical, but temperatures vary with season and elevation. Except in the north two rainy seasons occur, from April to July and from September to November. In the north the rainy season begins in April and lasts until September. Annual rainfall ranges from about 1100 mm (about 43 in) in the north to about 2100 mm (about 83 in) in the southeast. The harmattan, a dry desert wind, blows from the northeast from December to March, lowering the humidity and creating hot days and cool nights in the north. In the south the effects of the harmattan are felt in January. In most areas the highest temperatures occur in March, the lowest in August. The average annual temperature is about 26Â ° C ...

Learn German Sentence Structure

Learn German Sentence Structure Knowing when to use the dative and accusative in a German sentence is a major hurdle for many students. Equally as important is the sentence structure when using the accusative and dative cases. Compared to English, there are more options, depending on your word choice. For instance, Im giving the mouse to the cat translates to Ich gebe die Maus zur Katze. (Maus is in the accusative, Katze is in the dative.) If you struggle with remembering which prepositions are dative or accusative, heres some good news. In some cases, like this one, you can omit the preposition altogether and still clearly express the intention of the sentence by using proper noun cases and word order.   German Sentence Structure Without the preposition zur (zu der), you would write the sentence as follows:Ich gebe der Katze die Maus. (Katze is dative, Maus is accusative.)Or with a pronoun:Ich gebe ihr die Maus. ( Ihr  is dative, Maus is accusative.)Ich gebe sie der Katze. (sie is  accusative, Katze is  dative.)Keep the following rules in mind when positioning your dative and accusative objects in a sentence: The dative object will always come before the accusative object.If the accusative object is a pronoun, it will always be before the dative object. Applying these rules with the correct grammatical case endings is essential. It will help avoid misconstrued sentences, such as Ich gebe der Maus die Katze. Unless, of course, you really did mean to say that you wanted to give the cat to the mouse. A few more examples:   Gib dem Hasen die Karotte.  (Give the bunny the carrot.)   Gib ihr die Karotte.  (Give her the carrot.)   Gib es ihr. (Give it to her.) Refresher on German Noun Cases Before even worrying about the order of a sentence, make sure you know your noun cases. Heres a rundown on the four German noun cases.

Business Environment in Essay Example | Topics and Well Written Essays - 2500 words

Business Environment in - Essay Example This paper focuses on external factors. Britain has increased regulations to the car industry. The automotive industry is being subjected to huge trade taxation. Political factors influence the strategic plans of Volvo Corporation because the government laws and regulations are strict on the production of environmental friendly cars. As a result of the environmental issues, the corporation has to adhere with the regulations that aim to lower the pollution. Non-compliance with the politically influenced changes attracts huge fines that are costly to the company. Politics has also cautioned the industry against manufacturing of many automated motors. Automation will take up the local jobs leading to unemployment (Henson 2009). There are always fluctuations in fuel price. The economic condition affects its performance as it has to reduce its rate of motor production. As a result of the high fuel prices, customers are now opting fuel efficient cars. The need for the fuel-efficient cars among Britons leads to low sales of the luxury cars that tend to consume more fuel. The constant population also reduces the number of people purchasing cars. The social factors that alter the business are affecting its profits immensely. Customer’s preference is shifting from large luxurious engine cars to small cars because of low carbon emission levels, increase in fuel prices, and above all, the state’s tax free and parking incentive for those who purchase eco-friendly cars. Consumer tastes are also affecting the operational cost planning of Volvo Motors Corporation. Customers are continually demanding safer and better quality cars at very low prices. The situation is forcing Volvo Corporation to get resources and ways of production such as outsourcing its parts from far away countries such as China (Henson 2009). Other motor production companies such as Toyota continue to occupy a large share in the market. The companies have adopted and implemented new and

Proposal document Dissertation Example | Topics and Well Written Essays - 750 words

Proposal document - Dissertation Example This can be in form of services industry, business ventures or medical and health care industry. Aims and Objectives: The aims and objectives behind the entire dissertation are to investigate the new modes of communication in form of VOIP. In this regard, making use of VOIP in a particular field and providing benefits not only to the organization but the clients related is one of the main objectives. This would be done by checking its feasibility, its costs, its compatibility and other factors, and this in turn is subject to the study of its infrastructure. The dissertation would further allow for clear understanding of the technology incorporated in VOIP, which will be done so through critical analysis and comparison with other technologies present. Abstract: Using the VOIP services for better services in form of medical and health care sector with focus on the understanding and defining of the core infrastructure and understanding of VOIP. Usage in Medical Alert Systems: For purpos e of sending an alarm and signal, it can be used in times of emergency, the phone line that is synced with the monitoring setup that is established in connection with the phone line that is in place and once the call is established, the infrastructure in place would allow for monitoring and tracing of the location and then based on the VOIP features can provide the desired situation by alerting the other elements. Outlines: Understanding the working of VOIP, the technologies incorporated its strengths and weakness, the adjustments needed in the particular organization under study, checking the compatibility, assessing the present state of technology, potential advantages and possible areas of improvement would be investigated in the overall dissertation. The project will broadly consist of the introduction and abstract part, followed by the literature review part which would investigate the methodical and periodical work that has been conducted over period of time in the field of VO IP and other communication technologies. Work of different experts and technologists who have researched in this field would be brought to light. This would be followed by the research methodology phase of the dissertation which would include the explanation and discussion of the ground level activities and facts related to VOIP. Finally the last part of the dissertation would constitute the findings and analysis portion which would allow for better implementation of the technology in the physical domain. Using the software is also part of the overall project for purpose of pilot test and evaluation. Implementation of VOIP software, providing the data base, and other resources within the hospital and medical field which would facilitate its usage are few of the steps and actions that must be taken into account prior to its implementation. Software tool application would enable for practical demonstration of the VOIP features, its services and its compatibility with other underlying technologies and hardware applications. Software compatibility and designing a software manual according to the desired technological requirements is another core function contained in the overall project. Literature review: The concept of VOIP gained prominence in the early days of 21st century when the technology took a shift towards further enhanced means