A Rose for Emily by William Faulkner Essay Example | Topics and Well Written Essays - 1000 words

A Rose for Emily by William Faulkner - Essay Example "When one lives his/her life in the public eye it is often difficult to live up to everyone's expectations. These repressions often lead these people to use radical methods to fulfill their own needs." (Critical Essay). Thus, the short story by Faulkner portrays the idea that society's view on a 'celebrity' cannot only be powerful but also destructive and urges the readers not to depend too much on the public perspectives on personal lives as well as not to live according to the expectations of others. In the short story "A Rose for Emily", Miss Emily Grierson is presented as the socialite of her town and she naturally has an important social status or reputation she has to withhold. One of the main themes of the story is the effect of society on one's personal life and the story of Emily Grierson illustrates how people are made to use radical methods to fulfill their own needs in a society which expects its members to live according to a particular way. Emily in the story represents her family name as well as the people of her town and she was greatly a dominant figure in the society. ... uty, and a care; a sort of hereditary obligation upon the town, dating from that day in 1894 when Colonel Sartoris, the mayor--he who fathered the edict that no Negro woman should appear on the streets without an apron--remitted her taxes, the dispensation dating from the death of her father on into perpetuity." (Faulkner, 2003, p. 392). Therefore, the society expects the main character to live according to a particular way which has been set by the tradition and the main reason for her mental torment has been her adjustment to the norms of social life. It is most fundamental, in a close reading of "A Rose for Emily", to realize that Faulkner describes a mental illness in the protagonist, i.e. necrophilia, which may be comprehended as an abnormal and excessive love for a dead human body. Psychologists explain that it is caused by a cumulative lack of love from one's family or community. "One of Faulkner's greatest stories, "A Rose for Emily" is a brilliantly wrought, emotionally charged, haunting portrait of the Southern psyche - a psyche tormented by conflicting feelings, impulses, and needs. It is the first story to deal with the village of Jefferson and its community." (Volpe, 2004, p. 98). In the story, Emily, the main character, murders Humor, the only man whom she had ever loved. In fact, the story deals mainly with the psyche of the main character who is conflicted by conflicting feelings, impulses, and needs, and the author is concerned with the relationship between individuals and community. ""A Rose for Emily" has two majo r characters: Emily Grierson and the community. They are complementary rather than antagonistic characters; Emily's personal history mirrors the community's collective history Faulkner portrays Emily with sufficient psychological realism to

Blitz Spirit Essay Example for Free

Blitz Spirit Essay In this essay I will be arguing whether there was really a supposed blitz spirit in Britain during the war with Germany with Hitler the chancellor. The themes I will be focusing on throughout the essay and referring back to are; fear, tendency for victory, and abandonment. Firstly, starting off with a major for the argument. An extract from a letter from Humphrey Jennings to his wife in October 1940 explains how whilst living in London he saw the courage and joy from the British people at the darkest times and how every-one co-operated with each other. â€Å"What warmth – what courage! What determination. † He goes on t saying â€Å"Everyone secretly delighted with the privilege of holding up Hitler. Certain of beating him. † . which also tells us that first and foremost the morale of the public was high also that proud confident in themselves. This extract is focused on the theme of tendency for victory because they were certain of beating Hitler. However; this evidence might not be useful because even though it has come from a primary source, it was probably written in effort to comfort his wife with lies to ensure she isnt worried about him due to the situation in Britain. Although due to the time written, it could be deemed useful. Secondly a photograph taken early one morning after a raid in October 1940 shows a neat and well dressed milkman walking over the rubble and debris of the bombed buildings carrying milk. Which shows that the British kept their morale high (similar to previous) and continued on with their lives, no matter whatever the consequences. This extract is focused on tendency for victory aswell because they continued on working, even small jobs because ever little could make the difference was their thoughts. However this Evidence might not be useful because since the street was empty (as the shoot was scheduled early in the morning) we couldnt see anyone else apart from the milkman, hiding the others emotions, for all we know every-one couldve been depressed and slouching off. Also even-though the evidence came from a primary source; it couldve just been the Government motivating the country. But overall I think it might be useless. Onto the against for the argument. Firstly an account of life during a period of heavy air raids, written by Alice Bridges who lived in Birmingham explains how everyone had a fearful attitude â€Å"Will it be my turn next? † which tells us that they were afraid of the dominant Germans and didnt find the help of Britain enough. The theme of this extract is focused on fear, because they were afraid. This evidence is useful because not only does it come from a primary source but from a normal experienced citizen during the raids also has no reason to lie. Although there arent many reasons as to why this could not be useful but Alice Bridges couldve exaggerated the raids to seem better. But overall I think it might useful. Secondly a supposed Liverpool familys experience explains how they were left homeless for six months due to a heavy raid to the buildings whilst in the shelter. â€Å"We had nowhere to live except the shelter, and that was to be our home for six months. † Which tells us that there wasn’t much support and joy as they sound depressed and disappointed due to the lack of support either by others or the government? The theme of this extract focuses on abandonment because the government didnt help them, either by relocating or covering expenses. This evidence is useful because not only does it come from a primary source but from a normal experienced family during the raids also has no reason to lie. Although there arent many reasons as to why this could not be useful but the family couldve disclosed the support from others or the government to seem better. Although overall I think it might be useful. In conclusion I think there wasnt a blitz spirit due to the fact that the differences between the ‘for’ and ‘against’ sources aimed towards against as all the sources were at the time, whereas the for sources were either secondary sources published after the raid or just the government hypnotizing the public again.

Beauty :: essays research papers

Beauty   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Summary of The Biology of Beauty   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Many articles are written by modern psychologists and psychoanalysts that stress the importance of beauty in human and animal breeding as well as survival. One such article The Biology of Beauty suggests this importance and backs it up with many facts and figures as well as surveys on normal people. The article states many theories and hypotheses and also tries to explain why beauty plays such an important role in sexuality and power. What is beauty? According to this article, beauty is a combination of symmetry, special qualities, and traits.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Symmetry is perhaps the most supported part of beauty in this article. The article states that symmetry shows abundance of sexual hormones, health, and strength of the immune system. They support their hypothesis of symmetry's affect on the abundance of sexual hormones with various scientific evidence. Two psychologists, Steven Gangestead and Randy Thornhill measured the symmetry of hundreds of men and women in college. They also asked them to complete a personal confidential survey that gave information on their health and sex lives. What they found was that the men and women with better symmetry had started having sex 3-4 years before the people with average symmetry. Gangestead and Thornhill also completed another survey involving women's responses to symmetrical men and men with average symmetry. The results were as expected. The women with symmetrical partners responded twice as much compared to the women with men having average symmetry. The rate of contraception was also much higher. Animals are much more severe in their choosing. Female penguins won't accept males who aren't plump and symmetrical, and female scorpion flies only accept males with symmetrical wings, as they are better at hunting and protecting. Also, less symmetrical men and women surveyed had more ailments and more frequent accounts of illnesses compared to symmetrical men and women who were overall much healthier.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Special qualities also play a role in beauty. A person with normal features is not considered as beautiful as one with a few outstanding features. New Mexico State University's Victor Johnston conducted a computer survey called FacePrints in which participants of all ages and ethnic groups were asked to give their accounts of a perfect face into the computer. What they came up with was very surprising. Instead of selecting a female with average facial features, the men leaned toward a girlish face consisting of many outstanding features. Their ideal face consisted of a small chin and jaws as well as large eyes and luscious lips. Women value the opposite of the face constructed by men: a face consisting of a strong jaw and chin, prominent

Strengths of Black Families Essay -- essays research papers

Strengths of Black Families   Ã‚  Ã‚  Ã‚  Ã‚  The African-American family is defined as networks of households related by blood, marriage, or function that provide basic instrumental and expressive functions of the family to the members of those networks (Hill, 1999). It is one of the strongest institutions throughout history, and still today. Family strengths are considered to be cultural assets that are transmitted through socialization from generation to generation and not merely adaptations or coping responses to contemporary racial or economic oppression (McDaniel 1994; Hill 1999). This definition is contrary to the belief that the Black family is an adaptation to harsh conditions, instead of an ongoing establishment. Hill (1999) discusses some of the qualities as effective for the survival of black families: strong achievement and work orientation, flexible family roles and strong kinship bonds, and strong religious orientation. These strengths, along with others can be emphasized in schools and used to motivate African-American students to succeed.   Ã‚  Ã‚  Ã‚  Ã‚  Contrary to what many people may believe, African-Americans have a strong motivation towards achieving. From the parents to the children, there is a strong orientation for wanting to learn and get ahead. Research has shown that black children have educational and occupational aspirations that are often equal to, and sometimes higher, than white children (Stevenson et al. 1990; Winfield 1991b; Hill 1999). African-American paren...

Analysis using Porter’s five forces model in Marketing

On analyzing the case we will seek to look at two relevant barriers to entry; namely, product differentiation and economies of scale. The economy of scale refers to the decline per unit in product cost as the volume of production increases. Levi’s could have exploited opportunities to outsource their production facilities where labour is cheaper, in order to mass produce and have a cost advantages. Volumes of jeans have been produced in this market because other labels such as Arizona Jeans have exploited the opportunity. If they exploit the opportunity it means that they could produce for less and sell at a higher cost to their profitability. The Levi’s brand has product differentiation because there is a history of brand loyalty; the product carries enough clout to justify a reasonable price premium. They had embarked on a project to create a niche market to attract higher income customers who were willing to pay a premium for a perfect fit. In this case the threat would be brand loyalty because there are a lot of producers of jeans. Threat of Rivalry Threat of rivalry includes all distributors and stores that sell jeans. Example of stores is the likes of JC Penny stores who were once a business alliance, they have sought out cheaper alternatives such as the Arizona brand of jeans and have become their competitor; there is also Gap, Lee and Wrangler. Each of these brands has their own market or customer base. With all of these competitors in the market there is likely competitive pricing for the product. Threat of Substitutes There are other forms of clothing that can substitute for jeans example cotton, linen and other forms of material that makes clothing. In this case though Levi’s has created a â€Å"personal pair for a perfect fit† this proposal has created the niche market for Levi’s through a jeans customization program with their strategic alliance partner Technology Corporation. With this partner they will be able to achieve a competitive advantage. Threat of Suppliers Threat of suppliers all depends on the amount of raw materials. Since Levi’s now has a strategic partner, Technology Corporation they are the ones who take the orders and manufactures the customized jeans at their location. The threat is that they have to rely on another organization to complete the process at a separate location. The benefit though is that this company is a joint venture where each partner has a vested interest in the success of the business thus minimizing risks. However; on the other hand the partner may decide to cheat if they see a more valuable venture for themselves in starting their own line of business. There is also the threat of an increase salary and benefit for employees as well as retention of trained personnel in the area of sales and manufacturing. Threat of Buyers Threat of buyers relies on the marketing of the brand. If Levi’s has a good marketing strategy then customers and suppliers are more likely to purchase their goods. The company has begun to engage in a joint venture with another company therefore once they start receiving orders they will be able to meet the demand to supply stores and retail customers alike. According to the case, the brand Levi is one of the most recognizable brands worldwide since the 1950’s. The jeans had established a political and ashion statement as an American icon. Levi’s has become synonymous with the term â€Å"authentic,† â€Å"genuine,† and â€Å"original. † They are the largest brand-apparel company in the world and the number one purveyor of blue jeans. Levi’s has an image of quality and durability. The image of the company is valuable and rare. Perhaps no other firm has been able to duplicate the Levi brand and the firm uses this image to their competitive advantage as not many firms are able to imitate that image. Despite competetition from low cost rivals who are able to produce more cheaply at overseas facilities, Levi has organized its cost structure and business by using technology and joint venture to their advantage. They have established value creating activities by way of market revitalization and have established a corporate reputation, established links with their suppliers and buyers and invested in high technological equipment and information support systems.

The Yellow Wallpaper By Charlotte Gilman

The Yellow Wallpaper By Charlotte Gilman Introduction ‘The yellow wallpaper’ by Charlotte Perkins Gilman Gwynn is an intriguing story of a sick woman, Charlotte Perkins, confined in a room for treatment by her husband, a physician.Advertising We will write a custom essay sample on The Yellow Wallpaper By Charlotte Gilman specifically for you for only $16.05 $11/page Learn More Charlotte is suffering from neurasthenia. Cared by his overprotective physician husband, but instead treats the care and concern as unfair for confinement and a twenty-four hours bed rest prescription. Charlotte sickness makes her realize that nobody can listen to her ideas; she resorts to write secretly in her daily journals as a way of expressing her compliments to somebody. On few occasions is she allowed visiting other people, in fact those she visits are her husband’s suggestion, who are normally usual close family relatives, those she suggests her husband turns them down. There is a clear misundersta nding on care, love and concern between the patient and the physician. The Yellow Wallpaper Persuasion Essay The fact that the patient is the physician’s wife ought to portray a picture of mutual agreements and understandings rather than subjecting ones decision to the other with a reason for care and protection. A small inclination to the husband’s decisions is better, but a usual put off to charlotte’s ideas causes misunderstanding. However, she pursues on the wallpaper finding to get a clear clue of what is affecting them all, especially her husband the sister in law. With the nervous breakdown all the ideas and suggestions that charlotte comes up with, with a view of positive response are against his husband’s final decision â€Å"†¦. there is something strange about the house I can feel it. I even said so to John one †¦.but he said what I felt was a draught, and †¦Ã¢â‚¬  (Gilman, 2001, p.2). The husband is thinking out of prejudice, which is the real cause of misunderstandings in the context. Although the misunderstandings brought about by the idea that she might be suffering from brain disorders it does not really mean that she is wrong all the time. She gives a comment that even the reader succumbs to when she says, â€Å"Personally, I disagree with their ideas. Personally, I believe that congenial work, with excitement and change, would do me good† (Gilman, 2001, p.1). With such a sickness one can show care by undertaking congenial work with the patient but the husbands sees it as very wrong. The physician portrayed with a domineering character has shown negligence to her wife psychological support. This is from the misinformation of how sick Charlotte is. She believes that she is not very sick. Yet, her husband knows she is in a critical condition that does not allow her to think or give compliments â€Å"†¦ but John says the very worst thing I can do is to think about my condition, and I conf ess it always makes me feel bad† (Gilman, 2001, p.1).Advertising Looking for essay on american literature? Let's see if we can help you! Get your first paper with 15% OFF Learn More The misunderstanding is portrayed again when Charlotte is awake all night long. Her husband does not talk to her in most of the times, he thinks she will be stressed and worsen her situation. On the other hand, Charlotte has always longed for days when they will have some nice talks and discussions with her husband. When she tries to bring up a topic to shift houses she is put off with an excuse that it was not time for such a discussion. She goes back to bed but does not sleep, rather just stares at the moonlight (Gilman, 2001, p.8). Symbolism Gilman has given well-elaborated insights on the meaning of the Yellow Wall Paper. â€Å"She has done this in a slow yet steady pace to release the metaphors that are a clue to the Yellow Wall Paper as a symbol of her husband’ s authority and dominance† (Gwynn Zani, 2007, p.71). It just begins with the main character’s fascination of the ugliness of the Yellow Wall Paper. The use of imagery has been well tuned to bring out the aspect that is feminism. While one might argue that too much use of this has made the story complex and hard to understand, it has helped bring home the intended agenda. â€Å"One of the images found in the paper tends to change with different lighting† (Gwynn Zani, 2007, p.71). This is meant to depict her husband as inconsistent in handling matters especially those that directly affect her. Conclusion The plot and characters in the story confirm that the misunderstanding is caused by misinformation of the patient’s real status and fear of his attention to involve her in anything other than the treatment. No wonder Charlotte goes after her pursuit secretly, to get the creeping woman, if she attempted to reveal to anyone then she could not realize it. She even keeps her daily journal secretly for the same reason. The use of the first person narration has worked well in bringing home the main theme as it evokes the reader’s emotions to empathize the thesis; the husband’s love misunderstood for confinement in the room and care misunderstood for deterrence from involvement in other activities and thoughts that may worsen the condition. References Gilman, C. (2001). The Yellow Wall-paper. Ragged edge Online. Retrieved from raggededgemagazine.com/0701/0701lostclass1.htm Gwynn, R.S., Zani, S.J. (2007). Inside literature: Reading, responding, arguing. New York: Pearson Longman.Advertising We will write a custom essay sample on The Yellow Wallpaper By Charlotte Gilman specifically for you for only $16.05 $11/page Learn More

8 Requisitos Esenciales del Matrimonio para Inmigración

8 Requisitos Esenciales del Matrimonio para Inmigracià ³n Es bien sabido que tanto los ciudadanos americanos como los residentes permanentes legales pueden pedir para sus esposos una tarjeta de residencia, tambià ©n conocida como la green card. Y esto aplica tanto a los matrimonios entre una mujer y un varà ³n como a los de dos personas del mismo sexo. Adems, el matrimonio  una de las formas ms rpidas de obtener la residencia, si bien es ms rpido en el caso de peticiones cursadas por ciudadanos que las solicitadas por residentes. Pero para que esta tramitacià ³n migratoria llegue a buen puerto, Inmigracià ³n establece que necesario  que el matrimonio cumpla con una seria de caracterà ­sticas. En este artà ­culo se explican cules son los requisitos que debe cumplir el matrimonio para inmigracià ³n y tambià ©n cules pueden ser los problemas que dan lugar a la negacià ³n de la green card. Y es que el matrimonio por sà ­ solo no garantiza la obtencià ³n de la residencia. Para empezar, cuatro requisitos que aplican a todos los matrimonios, sin importar el lugar de celebracià ³n. A continuacià ³n se explican otros cuatro requisitios que deben cumplir cuando el matrimonio tiene lugar en Estados Unidos o uno de sus territorios, como por ejemplo, Puerto Rico. 4 requisitos delmatrimonio para Inmigracià ³n sin importar lugar de celebracià ³n Para que las autoridades migratorias aprueben una tarjeta de residencia por matrimonio, à ©ste debe cumplir los siguientes ​cuatro  requisitos: En primer lugar, legalidad. El matrimonio tiene que  tener validez en el lugar de su celebracià ³n, adems, tiene que poder obtenerse un documento oficial en el que consta su celebracià ³n.  Son vlidos tanto los religiosos como los civiles y cualquier otra fà ³rmula que sea aceptada como vlida en la localidad en la el casorio tuvo lugar.​ En segundo lugar, debe ser de buena fe. Lo que tambià ©n se conoce con el nombre de bona fide. Esto es, que se trata de un matrimonio de verdad, no uno que se ha celebrado con el objetivo de que uno de los contrayentes pueda sacar los papeles para la residencia permanente.  Los matrimonios falsos son perseguidos por el Servicio de Ciudadanà ­a e Inmigracià ³n (USCIS, por sus siglas en inglà ©s).  Los castigos pueden ser severos.   En tercer lugar, es necesaria la presencia en la boda. Ambas partes conyugales deben estar presentes. Es decir, como regla general no se admiten los matrimonios por poder. Si este es tu caso, debers probar que despuà ©s del casorio ha habido una consumacià ³n de la relacià ³n (ha habido sexo entre los esposos). En cuarto lugar, se exige solterà ­a. Hay que ser soltero o divorciado o ser viudo o haber obtenido la anulacià ³n de un matrimonio anterior. No se admite ni la bigamia ni la poligamia. 4 requisitos adicionales si el matrimonio se celebra en Estados Unidos Las bodas y sus requisitos son un asunto regulado por cada estado. Esto quiere decir que tienes que cumplir con las leyes del lugar en el que celebra.  Debes tener en cuenta estos 4 requisitos: 1. Residencia. En algunos estados debers residir en el estado por un nà ºmero de dà ­as para poder casarte. En otros no. Esto quiere decir que puedes casarte legalmente en algunos estados en los que no vives, pero en otros no ser posible. Lo importante es que una vez que se celebra el matrimonio en EEUU respetando las leyes estatales del lugar ser reconocido por todos los estados y, lo ms importante para inmigracià ³n, por el gobierno federal. 2. Edad. Si tienes 18 aà ±os, puedes contraer matrimonio libremente. Si eres ms joven debers verificar las leyes de tu estado. En muchos es posible casarse con 16, pero en otros ser preciso el consentimiento de los padres. Para edades ms jà ³venes siempre se va a necesitar dicho consentimiento e incluso en algunos estados el de un juez. 3. Parentesco. Si te quieres casar con un primo carnal (en primer grado) debers comprobar las leyes locales, ya que aproximadamente la mitad de los estados lo prohà ­be o establece serias limitaciones de edad requiriendo que los novios hayan dejado atrs la edad de procrear. 4. Common law. En algunos estados se considera matrimonio cuando dos personas se ponen de acuerdo en vivir juntas y proclamarse pà ºblicamente como esposos. Esto es posible si vives en Alabama, Carolina del Sur, Colorado, Iowa, Kansas, Montana, Oklahoma, Pensilvania, Rhode Island, Texas, Utah y el Distrito de Columbia. Si este es tu caso antes de presentar los papeles habla con un abogado de inmigracià ³n o consulta directamente con el USCIS, lo que puedes hacer con el servicio de INFOPASS. Por supuesto que los matrimonios celebrados en el Estado Libre Asociado de Puerto Rico son reconocidos por las autoridades de inmigracià ³n a todos los efectos migratorios. 6 problemas que pueden surgir en la tramitacià ³n de la residencia por matrimonio A pesar de estar casado legalmente y de  buena fe con un ciudadano estadounidense o un residente permanente legal puede darse el caso de que las autoridades migratorias no aprueben para el cà ³nyuge pedido la green card, o la visa de inmigrante si est en el extranjero. Las razones pueden ser varias, destacando las siguientes: 1. Que la persona que presenta la peticià ³n, es decir, el ciudadano o el residente, haya sido condenado por un delito que impide solicitar los papeles para un familiar segà ºn la ley Adam Walsh.   2. Que la persona que presenta la peticià ³n no tenga los recursos econà ³micos que pide la ley para poder patrocinar a un familiar. Este tema es particularmente problemtico cuando se trata de un ciudadano americano que lleva tiempo viviendo en otro paà ­s y desea regresarse a los Estados Unidos acompaà ±ado de su cà ³nyuge. En todo caso, tener presente que si se carecen de medios econà ³micos la ley permite buscar co-patrocinador para firmar la declaracià ³n de sostenimiento (affidavit of support). 3. Que el matrimonio sea considerado falso por Inmigracià ³n. Tener en cuenta que es posible la denuncia anà ³nima de matrimonios de conveniencia. 4. Que la persona que presenta la peticià ³n decide ponerle fin durante su tramitacià ³n. 5. Que se produce un divorcio. Esto podrà ­a  ser especialmente problemtico en los casos de residencias permanentes concedidas condicionalmente por un periodo de dos aà ±os, pero no es el à ºnico caso. 6. Que la persona extranjera para la que se piden los papeles sea inadmisible. Es decir, que la residencia se deniegue por una de estas 42 causas. En este punto hay que tener en cuenta que el problema surge al final de la tramitacià ³n. Es decir, se obtiene la aprobacià ³n de la primera gestià ³n, que es el formulario I-130, pero al final Inmigracià ³n dice no. En este apartado de considerar al extranjero como inadmisible destacar dos casos, aunque no son los à ºnicos. En primer lugar, si se ha ingresado a los Estados Unidos con visa K-1 de prometido de ciudadano americano, es necesario casarse con la persona que realizà ³ la peticià ³n. No es posible casarse con otra distinta. Esto solo da lugar a problemas y muy serios.   En segundo lugar, el problema que surge cuando el extranjero pedido est ilegalmente en los Estados Unidos. Si se encuentra en la actualidad como indocumentado decir que si se casa con un residente permanente no podr arreglar los papeles por esa causa, porque no puede ajustar su estatus. P​or el contrario, si  se casa con un ciudadano americano hay una gran diferencia entre las personas que ingresaron a los Estados Unidos legalmente y que sà ­ pueden ajustar su estatus y aquellos que cruzaron ilegalmente, que no pueden hacerlo. Las personas en esta à ºltima situacià ³n tienen que salir de los Estados Unidos para ir a travà ©s de un procedimiento consular y ahà ­ probablemente surjan los problemas y tengan que esperar fuera por mucho tiempo.   Otra posible opcià ³n es el Parole in Place, pero en este caso el migrante indocumentado que ingresà ³ ilegalmente tendrà ­a que estar casado con un ciudadano que est en el Ejà ©rcito o es veterano.Por eso consultar con un abogado reputado para ver cules son las opciones. Verificar tambià ©n si es posible calificar para recibir la waiver provisional por dureza extrema, que se recibe antes de salir de los Estados Unidos. Por à ºltimo, los extranjeros que han estado ilegalmente en los Estados Unidos y ahora estn fuera del paà ­s estn sujetos, salvo excepciones, al castigo de los 3 y de los 10 aà ±os  aunque tengan una peticià ³n realizada por un cà ³nyuge. Aunque en algunos casos es posible pedir una waiver, tambià ©n conocido como perdà ³n o permiso, lo cierto es que no aplica a todos y hay que cumplir requisitos muy serios. En otras palabras, hay que tener muy claro en el caso de ser migrante indocumentado cundo se est en una situacià ³n que la ley permite ajustar el estatus por matrimonio y cundo no es posible. Es importante conocer la situacià ³n real, buscar buen consejo legal y evitar ser và ­ctimas de fraude por pate de personas sin escrà ºpulos que prometen arreglar los papeles a cambio de pagar una importante suma de dinero y por ley es imposible que se dà © lo que prometen. Test de respuestas mà ºltiples sobre la green card Este test resuelve importantes dudas e inquietudes comunes sobre la tarjeta de residencia. Se aconseja tomarlo. Este es un artà ­culo informativo. No es asesorà ­a legal.

Jacksonian Presidency essays

Jacksonian Presidency essays Despite the looming effects of the Jacksonian presidency, the following only discusses the actions and results, which occurred during the Jacksonian presidency. The activation of a new presidency was accompanied by huge numbers of Hickoryites (Jacksonian supporters) and official hopefuls. Many of these hopefuls were granted their desire of holding office, which is one of the changes brought into Washington by Andrew Jackson. The major accomplishments of Jackson during his presidency pertain to his rural upbrining and democratic beliefs. Jacksons major accomplishments were his nationalization of the spoils system, his liberal application of Jeffersonian democratic policy, and his achievement of the status of president. Firstly, prior to the presidency of Andrew Jackson, the system of appointing officials was under the ideal of holding office during good behavior, which led to the holding of positions by aged and incapable politicians. Conversely, Jackson appointed officials from all walks of life to promote the equality principles of democracy. Jackson also advocated rotation in office, which meant allow as many people serve in office for the shortest possible time for experience was discounted as a governing skill. Although these principles seem to follow the guidelines of democracy they were not entirely responsible and often the appointment of officials did not fall under these jurisdictions. The selection of officials of Jackson was in many cases the return of a financial grant during campaigning. The consideration of ability to govern, intellegence, resposiblity, etc. were ignored in the wake of compensation. Although opposites alike were granted power they were not always for the continuance of democracy. Secondly, Jefferson was the most democratic of any president at that time to come to power. In practically all areas of political application there was ...

Private Unions Assignment Example | Topics and Well Written Essays - 250 words

Private Unions - Assignment Example Different labor markets address this issue differently depending on the extent to which such unions are needed. On the same note, both employees and employers remain divided over these unions, especially in an economy where the government addresses worker concerns with or without worker unions. Due to the fact that the government monitors the welfare of both employees and employers in the various labor markets in the economy, legislations that seek to strengthen unions in terms of their position in the economy and number or registered members are not necessary. Whether or not an employee should join a union should be a personal decision. â€Å"Right to Work† States have granted employees the right to decide whether or not to join unions or even support them financially, although there are exceptions to the railway and airline industries (Freeman, 2008). This move is beneficial to employees since they cannot be forced into unions or make mandatory contributions to unions that they do not wish to be in. Employees can push for their own welfare, air their concerns, and also balance employer-employee power without necessary depending on a

Enabling others Essay Example | Topics and Well Written Essays - 3000 words

Enabling others - Essay Example Such an endeavour requires an ability to facilitate motivating and interesting learning opportunities for the students. A practice teacher is often required to lead by example, so far as the task of adhering to fundamental skills and values of positive social work in the face of ever present and fast altering organizational structures and resource constraints is concerned (Doel & Shardlow 2005). Practice teaching is not merely confined to a mechanistic assessment, but is a responsibility highly dependent on a continuous skill accumulation and an ability to access and analyze a range of information and data on a daily basis (Lawson 1998). Though in the contemporary context, the role of a practice teacher is increasingly subject to change, it would not be wrong to claim that the practice teachers do have a pivotal role to play in the future of social work. Teaching Adult Learners Being an effective practice teacher requires being conversant with the apt adult learning theories and an a bility to understand as to how the adult students learn and respond. Most of the adult students are endowed with many abilities and do prefer to perform by using their own innate talent (Merriam 2001). Hence, a practice teacher is required to act more as a facilitator with a thorough knowledge of the skills required to engage the adult students in the learning process. It is vital for a practice teacher to solicit the students’ views and perspectives regarding varied tasks and to allocate to them those tasks and responsibilities that are in consonance with their aptitude and interests (Merriam 2001). It really pays to allow the participants assume group leadership and responsibility while retaining a mentoring eye and approach. Merely trying to provide the adult students with dry facts, data and information proves to be counterproductive, unless it is not accompanied by a positive encouragement to use their own knowledge and research skills (Jackson 2009). Above all, a practi ce teacher is always bound by the specific responsibility to convince the students that the skills and the training being impacted by one will effectively help them achieve their goals in the long run (Woodard 2007). Not holding an appropriate sense of respect towards the adult students is the biggest mistake that a practice teacher is often prone to make. It is essential for a practice teacher to respect and acknowledge the rich experience that a participant brings to a situation and task (Brookfield 2005). Adult students should preferably be treated with a sense of equality and respect in the context of their knowledge and experience and must be allowed to freely express their opinions regarding goals, aspirations, situations and issues (Brookfield 2005). Besides, the main thing that needs to be remembered is that adult learners are always pragmatic in their approach towards skills and knowledge accumulation. Hence, they concentrate more on those knowledge and skills that is of im mediate relevance to their goals and objectives (Foley 2004). Their attitude towards knowledge is defined by practicality. Therefore, it gets very important for a practice teacher to explain to the adult learners as to how the information and inputs being impacted by one will help them in the actual job scenarios (Foley 2004). As already said

Mechanism and the Rationality of Human Behaviour and Mind Essay

Mechanism and the Rationality of Human Behaviour and Mind - Essay Example In B. Jack Copeland’s paper entitled, Narrow versus Wide Mechanism: Including a Re-examination of Turing’s Views on the Mind-Machine Issue (Copeland, 2000), he examines the previous work by Alan Turing on the similarities between his Turing Machine and its similarities to the human brain. Also, the misinterpretations of Turing’s ideas by other theorists were presented in the paper, as well as other theories that either support or debunk them. On the other hand, the rationality of human behaviour in terms of choices and the products of such in the eyes of economists, behavioural analysts and social scientists were presented by Herbert A. Simon in his paper entitled, Bounded Rationality in Social Science: Today and Tomorrow (Simon, 2000). Changes in the trends concerning human choices over several decades as the effect of evolving cultures and ideas was explained and mulled over by seeing human behaviour as the result of decisions, along with theories and models th at could possibly explain why recurrences are possible in places where people are expected to be thinking differently from one another. The first paper is Copeland’s views on the connection between the human mind and Alan Turing’s computing machines, as well as the views of narrow and wide mechanisms’ school of thought. ... can do numerous tasks at the same time, several connections were made: The theory of mechanism is that the human body is made up of several parts that function as a whole, and much like machines such as clocks, each part has the task of contributing to the movement of the body. However, the human body is capable of self-repair and movement afterwards, while machines such as clocks do not have such capacity (Copeland, 2000, p. 6). The human mind and body are governed by sets of rules that allow it to move accordingly to what is needed, and that the selection of actions is determined by the pre-selected options in the mind, which are in the forms of memories. Much like in computers, problems are solvable only by what functions and options are available in their stored memories (Copeland, 2000, p. 8). Narrow mechanism believes that the mind is a machine that can be strictly simulated by a Turing machine, however, wide mechanism states that there is a strong possibility that although the human mind is indeed a machine, it cannot be imitated by a Turing machine thoroughly, thus dynamic and cognitive behavioural systems of the human mind cannot be calculated by the universal Turing machine (Copeland, 2000, p. 10). The creation of the computer was to make a machine capable of doing the computing work of hundreds to thousands of humans at the same time, proving the notion that similar to humans following a specific set of guidelines, logical computing machines when programmed with the appropriate procedures to do can also do anything that is within the set of instructions, making the process mechanical in nature (Copeland, 2000, pp. 13-14). However, several theorists proposed ideas that not all machines can be programmed to compute everything, and a time may come that some

Costco wholesale corporation (Marketing Mix 7P's) Essay

Costco wholesale corporation (Marketing Mix 7P's) - Essay Example The study consists of 7Ps of Costco Wholesale Corporation. So that this will helps to analysis price, place, promotion, product, people, process and physical evidence of Costco Wholesale Corporation.   1.2 PRODUCT DESCRIPTION:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Costco Wholesale Corporation offers various categories of products to its consumers. So that the product is useful to both wholesalers as well as those who want the product for their private use.   Members of the Costco Wholesale Corporation can also shop for personal brand Kirkland brand name goods, designed to be of equivalent or superior quality than nationwide brand names. Such product includes coffee, cookies, luggage, detergent, juice, appliances, tires house ware items etc. Various â€Å"Categories of the Costco products include groceries, candy, appliances, television and media, automotive supplies, tires, toys, hardware, sporting goods, jewellery, watches, cameras, books, house wares, apparel, healt h and beauty aids, tobacco, furniture, office supplies and office equipment. Costco is known for carrying top quality national and regional brands, with 100% satisfaction guaranteed, at prices consistently below traditional wholesale or retail outlets† (Company profile, 2010). ... Other than differentiating the product offered by the Costco Wholesale Corporation from its competitors, this procedure should guarantee that the product is different from every other goods the business offers. â€Å"The challenge company’s face in creating product differentiation is to come up with a strategy which not only creates value for buyers, but also makes it difficult for rival companies to emulate. Whatever the company does to achieve this can be termed as a product differentiation strategy† (Product Differentiation, 2011). A flourishing product differentiation policy will shift the rivalry of the manufactured goods from cost to other non-price features. This assists the business to reinforce its position in the marketplace to enlarge in trades and the direct result of a high-quality product discrimination approach and implementation. 1.3 PROMOTIONAL STRATEGY:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Promotion of warehouse products represents the various view of communication in the marketing activity. Promotion in the case of service is different from the promotion activity of the product. It helps to generate positive as well as negative reaction about the product. â€Å"Promotion includes advertising, public relations, sales promotion and personal selling† (Lamb., Hair & McDaniel, 2009. pg 47). Costco Wholesale Corporation is mainly promoted through Publish Medias, TV, broadcasting, internet, leisure program etc†¦ Publish Medias comprise ad in news term paper, magazine etc. These ad provide the various information regarding the type of product with there prices. Promotion through the T V media consists of the ad through different state and global channel. Promotion of the product offered

ACTIVITY 5 Essay Example | Topics and Well Written Essays - 750 words

ACTIVITY 5 - Essay Example By isolating possible areas of discussion, which would have to be researched, it became evident that a particular aspect of the general topic was most attractive to me: immigrant populations in new societies, and their potential to achieve. This will still have to be refined – a country of choice, and immigrant populations able to be defined in that country as well as the choice of the type of achievement to be studied – and hence this proposed topic: Influences on Academic Achievement/Non-achievement on Newly-arrived Immigrant Populations in the United States. And it is clear that some research will be necessary before a study can be started: are there clearly definable immigrant populations available; what would the time-frames have to be; would it be ethically correct to identify groups in society so overtly; which definitions of achievement would be used – the local or the â€Å"old country† definitions; what levels of academic achievement would form the focus of a study? In addition, research available on the hereditary factors that influence academic achievement would have to be considered, and their impact on this study gauged. Nonetheless, the topic, and consequent research could provide valuable insight into interventions that could be implemented if non-achievement is occurring, or factors that encourage achievement could be identified. In a working environment within psychology, mind-mapping could be a valuable process to define ideas: one may want to embark on some research, within a field of interest. The initial idea, such as mine was, may be within a personal and general area. By free-association of ideas, all one’s thoughts are made concrete in the initial stage of brainstorming. Then, it becomes clear that certain ideas logically fit together. Some are at this point able to be dismissed – others, it becomes clear, need to be developed. The action of mind-mapping helps

Costco wholesale corporation (Marketing Mix 7P's) Essay

Costco wholesale corporation (Marketing Mix 7P's) - Essay Example The study consists of 7Ps of Costco Wholesale Corporation. So that this will helps to analysis price, place, promotion, product, people, process and physical evidence of Costco Wholesale Corporation.   1.2 PRODUCT DESCRIPTION:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Costco Wholesale Corporation offers various categories of products to its consumers. So that the product is useful to both wholesalers as well as those who want the product for their private use.   Members of the Costco Wholesale Corporation can also shop for personal brand Kirkland brand name goods, designed to be of equivalent or superior quality than nationwide brand names. Such product includes coffee, cookies, luggage, detergent, juice, appliances, tires house ware items etc. Various â€Å"Categories of the Costco products include groceries, candy, appliances, television and media, automotive supplies, tires, toys, hardware, sporting goods, jewellery, watches, cameras, books, house wares, apparel, healt h and beauty aids, tobacco, furniture, office supplies and office equipment. Costco is known for carrying top quality national and regional brands, with 100% satisfaction guaranteed, at prices consistently below traditional wholesale or retail outlets† (Company profile, 2010). ... Other than differentiating the product offered by the Costco Wholesale Corporation from its competitors, this procedure should guarantee that the product is different from every other goods the business offers. â€Å"The challenge company’s face in creating product differentiation is to come up with a strategy which not only creates value for buyers, but also makes it difficult for rival companies to emulate. Whatever the company does to achieve this can be termed as a product differentiation strategy† (Product Differentiation, 2011). A flourishing product differentiation policy will shift the rivalry of the manufactured goods from cost to other non-price features. This assists the business to reinforce its position in the marketplace to enlarge in trades and the direct result of a high-quality product discrimination approach and implementation. 1.3 PROMOTIONAL STRATEGY:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Promotion of warehouse products represents the various view of communication in the marketing activity. Promotion in the case of service is different from the promotion activity of the product. It helps to generate positive as well as negative reaction about the product. â€Å"Promotion includes advertising, public relations, sales promotion and personal selling† (Lamb., Hair & McDaniel, 2009. pg 47). Costco Wholesale Corporation is mainly promoted through Publish Medias, TV, broadcasting, internet, leisure program etc†¦ Publish Medias comprise ad in news term paper, magazine etc. These ad provide the various information regarding the type of product with there prices. Promotion through the T V media consists of the ad through different state and global channel. Promotion of the product offered

Exercising Facilities at the Workplace Coursework

Exercising Facilities at the Workplace - Coursework Example This is more than a third of the population and excludes children and teens. The report further states that in 2008 alone, $147 billion was spent on obesity-related health complications and that obese people were spending at least $1400 more on medication than their normal counterparts. As highlighted by the above statistics, many Americans are not exercising as they should. They are leading unhealthy lives and exposing themselves to obesity-related health risks such as cancer, heart diseases, and type 2 diabetes. I formulated this research to investigate the advantages of setting up exercise facilities at workplaces and also to come up with ways of encouraging people to regularly visit them. This will reduce the obesity rate in the country and the health risks associated with it. I recently witnessed two colleagues discussing a move by their company management to set up a physical fitness facility at the company’s premises to encourage workers to live healthy lifestyles. I was struck most by the agility and enthusiasm that the two exuberated as they discussed the matter. Prior to this incident, I had never envisioned a gym within a working premise. Fitness sections should be constructed in every workplace as a way to encourage people to exercise regularly. The management will, therefore, be forced to allow workers to exercise during working days since most of them will be unwilling to show up at work during the weekends. However, the sessions will only be possible during off-peak hours such as lunch breaks and in the evenings when everyone is breaking for home.

The Speckled Band Essay Example for Free

The Speckled Band Essay Physically, he is described as having a huge stature and a face marked with every kind of evil passion. He is a typical villain and a bully, who, as in all classic murder mysteries, comes to the nasty end, which he undoubtedly deserves. There are many other ways in which The Speckled Band is a perfect illustration of this genre. The character of Sherlock Holmes is very clever and logical, an imaginative genius. Like a classic detective, he is observant and thorough and has incredible powers of deduction. When the murdered womans sister, Helen Stoner, arrives to meet Holmes, he concludes simply from looking at a few splatters of mud on her left sleeve that she has come by dog cart, as well as train. Miss Stoner is taken aback by this observation yet cant help being impressed by the mans calm self-confidence. Throughout the story we never see Holmes suffer from fright, suggesting he is adventurous and courageous in his investigations. This is very typical as it adds suspense for the reader who never knows what frightful situations the great detective may find himself in. He is cultured and lives the life of a gentleman and bachelor; this is expressed in his elegant and precise speech. As far as we know, Sherlock Holmes shares no emotional ties and lives alone, satisfied with a life of wealth and solving crimes. We see from the way in which he doesnt ask Miss Stoner for a fee, other than expenses, that money is not the reason he has chosen this lifestyle. He shows great passion and commitment to his work, another classic trait of the murder mystery detective. As to reward, my profession is its own reward. He is also physically strong, as illustrated when he bends the poker stick back to its original position and remarks, I am not so bulky, but if he had remained I might have shown him that my grip was not much more feeble than his own. This kind of strength may not be so evident in modern-day detectives. Holmes is courteous and well mannered, even when being rude to his enemies. His speech is always very articulate, as in the scene where Dr Roylott visits his flat to give an aggressive warning, and Sherlock Holmes simply replies, Your conversation is most entertaining When you go out close the door, for there is a decided draught. Conan Doyles detective has become a prototype for classic murder mystery stories, someone whom readers can respect and admire. As already mentioned, much of the atmosphere of a murder mystery derives from how the writer sets the scene and describes the physical nature of the setting. The Speckled Band is certainly a good example of this. On the night of Julias murder the wind was howling outside and the rain was beating and splashing against the windows. This intensifies the mood already created by Miss Stoners early description of the old manor house with only one inhabited wing. This early impression of the Stoners ancestral house at Stoke Maron is reinforced when Holmes and Watson arrive at the mansion. The suspense builds up as it is gradually conveyed. Our first impression, from a distance, is of a heavily timbered park stretched up in a gentle slope, thickening into a grove at the highest point. From amid the branches there jutted out the gray gables and high roof-tree of a very old mansion. It is only on approaching the building of gray litchen-blotched stone and two curving wings, like the claws of a crab, that we become aware of its sinister nature. This helps to create tension. The picture of ruin described by Conan-Doyle supports the notion of Julias murder. The menacing images suggest there are more horrors to come. As the two enter the scene of the crime/bedroom that night, Holmes whispers gently into Watsons ear that the least sound would be fatal to their plans and they must sit awake in the darkened bedroom, or their lives may depend on it. We are then taken through the long hours in the absolute darkness, listening to every sound that echoes in the night, until the pitch black is suddenly sliced by a momentary gleam of light. At the same time there is a smell of burning and the silence is broken by a gentle hissing sound. Like the famous detective and his companion, all our senses are alert as we brace ourselves for some ghastly revelation. We are further held on tenterhooks by Holmess face, deadly pale and filled with horror and loathing, as he lashes out at some invisible foe. This is followed by a blood-curdling cry that carried all the way to the village, raised sleepers from their beds and struck cold in their hearts. Like all classic murder mysteries, the story has reached a thrilling climax, to be followed by the detectives explanation of events, here learned from the account that Holmes gives to Watson. The detective runs through the case, pointing to where he at first went wrong before demonstrating his remarkable powers of deduction. For example, he initially came to an entirely erroneous conclusion, showing how dangerous it always is to reason from insufficient data. This is followed by a detailed description of what actually happened. As classic detective, Holmes leaves the reader impressed by his skills and surprised by the truth that is eventually revealed. LUCIA REED Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Arthur Conan Doyle section.

Six Month Accountancy Internship Personal Development Essay

Six Month Accountancy Internship Personal Development Essay The merger of PwC Lybrand in 1998 formed PricewaterhouseCoopers (PwC), one of the big four firms in Singapore and worldwide (Wikipedia, 2010). Boosting a revenue of US$2,935 million in the Asia region for financial year 2010 (PricewaterhouseCoopers Global, 2010), PwCs principal activities include assurance, advisory and tax services, for its clients, in accordance with the latest generally accepted accounting principles. I am attached to assurance Operating Unit 5 (OU5), where in 2010, the department has achieved the following performance: Diagram 1: Assurance OU5 Financial Report (Year ended June 30) Performance Indicators July 2010 August 2010 Revenue $1,083,000 $949,000 Headcount 98 90 Billable hours per month 12,158 9,868 Billable hours Year- to-date 12,158 22,026 Vision What guides the organisation and its people lies in the vision, which is to be a leader in rendering professional services, strategically solving problems for its clients, in order to enhance the values for the firm and its clients. Furthermore, the firm aspire to be a hub to attract, train and retain talents from all over the world, where as many as 163,000 competent and innovative staff in 151 countries play an important role in the creation and moulding of the PwC experience. Diagram 2: PwC Experience As seen in the PwC Experiences flowchart above, the firm emphasises on the building the values of individuals and relationships within the staff and with their clients by understanding their needs and connecting with them. They also launched a new identity (logo) on 17 September 2010, which represents a continuing and paramount desire to create values, achieving goals and building great relationships for its people and its clients (PricewaterhouseCoopers Singapore, 2010). Organisation Chart The organisation chart of PwC Singapore is attached in appendix A. In an engagement team, the organisation structure would be similar to the diagram below: Diagram 3: Organisation Structure of an Engagement Team Culture The culture of the firm also helped in shaping the overall experience. The firm has an open door policy, which I found comfortable approaching my seniors and managers at any time. In PwC, the staff will be assigned to a career coach and buddy, whose responsibility includes guiding and advising their juniors in making choices or simply, to be a listening ear in times of needs. Besides just work, PwC also focus on work-life balance. Activities such as community services and Certified Public Accountants (CPA) games are organised to provide opportunities for networking with some professionals in the industry and also to promote work-life balance. Roles and Contributions Diagram 4: Simplified flowchart of work flow General At the start of the attachment, I was tasked with simple tasks such as call-over and casting of figures in the financial statements. Though these tasks may seem trivial to some, they were essential to ensure the accuracy of the figures shown in the financial statements, and for the call-over, to ensure that the two copies were similar and the changes that were previously noted, were reflected in the latest copy. Planning During the planning for an engagement, I mapped and imported the trial balance provided by the client into the database system so that the team members would be able to extract figures for the sections that they are responsible for. For the walkthrough, I enquired the clients on their system and noted down for example, how a sale transaction would be processed from the start to the end point. Furthermore, I arranged with the corporate secretary to carry out statutory review. Statutory review is carried out twice for an engagement. The first session would be during the planning stage, where the purpose would be to gain an understanding of the changes in key management personnel and the resolutions passed from the end of the last engagement till current year. The second session would be carried out after financial year end, and this would help the auditors to find out whether any subsequent events such as acquisition of a business unit that would affect the audited figures. Fieldwork After planning, the team would proceed to the clients place to carry out fieldwork. For the accounts receivable section, I performed accounts receivable ageing test, by vouching the major debtors invoices and re-performed the accounts receivable ageing. I took the number of days between the invoice date and year end date, and minus away the credit terms for each individual debtor, to find out the number of aged days. After which, I classified these into ageing bands of intervals of 90, that is, 1 to 90 days, 91 to 180 etc and compared the end results with clients classification. This step was done to test the reliability of the accounts receivable ageing analysis report provided by the client and this would support the substantive analytical review and other substantive analytical testing that were being performed on accounts receivable. For the accounts payable section, I performed the test for unrecorded liabilities to assess if there was any understatement of liabilities, by vouching to the paid invoices after year end to determine if they are current obligations and whether they have been recorded in the current financial year. I also traced to the unpaid invoices after year end to ensure that they have been accounted for in the current year. If the liabilities have not been accounted for in the books, liabilities would be understated. For the fixed asset section, I performed reasonableness test on the depreciation charges, to ensure that depreciation, a form of accounting estimates has been provided accurately. Using the fixed asset cost at the beginning of financial year, I removed the fully depreciated and disposed assets and provided partial depreciation for the new additions during the year. After which, I compared the end results with the clients amounts. If depreciation charges have been underprovided, it would result in overstatement of the fixed assets balance. Follow-up Session After the end of the fieldwork, we will have a follow-up session, to clear outstanding matters such as documents and queries not obtained during fieldwork or to do subsequent reviews after the previous session. I performed accounts recoverability testing by vouching for subsequent receipts after year end. If there were non-recoverable amounts above the pre-set planning materiality, the team would need to discuss with the management to provide for provision. Audit Instructions and Agreed Upon Procedures In addition, I assisted to draft the audit instructions and agreed upon procedures for other PwC firms overseas. PwC firms in the CATSH (China, Taiwan, Singapore and Hong Kong) regions adopt the same audit methodology. This was because our client was incorporated in Singapore, but their accounting records were kept in overseas. Therefore, taking into consideration the time and cost factors, we would request the PwC firm in the country where the records were kept to carry out the audit for us and to sign an inter-office opinion. Learning Experiences and Achievements Communication Skills One of the most important lessons I have learnt so far is communication skills. In school, we were so used to communicating with our peers and teachers casually. We do not need to prepare beforehand and could speak from our minds. However, from this internship, I came to understand that the way you talk and your message affects the communication with other people. When we are out for engagements, we need to communicate and negotiate among the team, such as on meeting time and venue, delegation of workloads and to clarify instructions. Nevertheless, in my opinion, the most difficult form of communication lies with the client. Every new engagement brings along a whole new team to work together for the client. We have to be selectively and be aware of how and what we enquire the client on. This is especially important as we are not in the clients place most of the times, therefore, we rely on the information that the client provides us with. Also, there might be miscommunication if the client misunderstood our queries. I was assigned to test the controls for payment of expenses. I vouched to the physical suppliers invoices, corresponding payment vouchers and recorded the payment voucher number and telegraphic transfer number. I found out that the payment voucher was not in the usual 6 digits format starting number 6 and it was in the telegraphic transfer format i.e. TT OCBC SG 123456. Being very confused with the arrangements, I approached the Finance Manager, to clarify my doubts. I remembered using the words sequential order and TT number is different in my questions. The client immediately rebutted me, You mean our payment vouchers are not in sequential order? Fortunately, my team in-charge helped me out by clarifying my questions with the client. My original intention was to enquire the use of TT transfer number that is different from the banks reference and to find out the basis on using such formats. After some clarifications, the client explained the change in the use of the formats from Jun e 2010 onwards, a new format for the recording of the payment voucher number, in the way familiar to them. For example, TOS 11 10 07 01 stands for TT OCBC Bank in SGD and where 11 is the currency code for SGD, 10 being year 2010, 07 being the month and 01 being the sequential numbering of the payment voucher. GIRO payment would have the format starting with 65 and payment by cheque will have the numbering starting with 84. From this incident, I have learnt to be tactical with my words and not mention words that might imply that the client was in the wrong. Firstly, we should request the client to walkthrough with us on the system. When they are done with the explanations, we could enquire on the deviations from the general procedures that they have briefed us on previously. I would also write down all the questions that I need to ask on a piece of paper, so as to avoid approaching the client frequently. Building relationships Relationship-building is paramount in the line of assurance, because we are not desk-bound jobs and require frequent travelling. I heard that most clients do not like auditors and we would often be scolded by them. However, I would think otherwise. I felt that it all boils down to how we manage our relationship with our peers, colleagues and clients. I really enjoyed the relationships that I shared with my first engagements client. Before the official working hours, I loved to join their staff at the pantry to chat and also shared with them my working experiences so far. The times that we have laughed were definitely fond memories. My seniors warned me that the Finance Manager was a fierce person who was unwilling to help. However, I realised that after much interactions with him, he would guide and joke with me. Even now, when I called back to follow-up, the staff recognised my voice and sent me the outstanding documents within a short time. I never felt uneasy been recognised as a student. The relationship that I maintained with my seniors was also more like a friend. We would play hard and work hard at the same time. These have definitely taught me not sacrifice work for time used for building of relationships. The close relationships that you have forged so far would be beneficial to you in the future. In school, many of us have Innovation and Enterprise (I E) events in year 3 for our Interdisciplinary Studies (IS) modules. Many of these events require the support of our friends, whether financial or in participation. If we have cherished the relationships with our friends, many of them would be willing to support our events. No one is alone. Therefore, it is important to meet new people, put in efforts in maintaining these relationships and these people could possibly help us even after our studies or internship. Being Proactive and Taking Ownership Being proactive in my attitude and be responsible for the tasks assigned to me was another learning experience for me. I am a slow learner and I should not allow this to affect the progress of the engagement team. As such, I read the prior years financial statements and checked with my team in-charge at least a few days before the engagement if there is anything that I could be help of and to discuss on my job scopes. These efforts paid off when I realised that I was able to relate what I have read in the prior years files to current years audit, as we would normally expect the trend to continue. In addition, going through the walkthrough performed by my seniors has allowed me to know the key management personnel that I may need to approach during fieldwork and to familiarise with the filling system, so as to expedite the vouching process. I believe that taking ownership of the tasks assigned is important. It is being responsible for yourself and others. When someone handles me a task, I would complete it as soon as possible, or if I am busy, I would ask the other interns to assist. This is because the other party have put their trust in you to help them to complete these tasks. If we are not responsible, our seniors would not want to entrust us with tasks and we would miss these opportunities for learning. Similar to the learning experiences in school, when we are assigned projects by our lecturers, we should always put in efforts, and not grumble and submitting substandard work, because the projects are designed to enable us to have a hands-on approach on the concepts learnt in lessons, and to encourage us to do research and explore beyond the lecture notes. Independence During this internship, I became less reliant on my seniors. For my first engagement, there were only 4 people in the team, including myself. My team in-charge resigned before the end of the engagement and both my seniors took annual leave and study leave, leaving myself to do the follow-up for that engagement. My manager was too busy to guide me. In the end, I was sent to do follow-up at the clients place alone for two days. As I was tasked to do only vouching for certain sections during fieldwork , I do not have a good understanding of the clients business and operations, as compared to my seniors and team in-charge who have handled the different sections and have liaised directly with the clients finance manager and director before. I felt nervous, lost and I tried very hard to remember what my seniors and manager had told me. I started on my work and reported to my manager once every few hours, to update her on my progress and obtain feedback from her on the work done so far. I f elt that I was too protected by my seniors and in-charge previously, as they would check my work before submitting my work to the manager for review. For now, there was no one to check my work and I have to think on my feet and complete them with care before submission. As compared with the project work and assignments in school, we could seek our friends help and lecturers opinions before the final submission and do not need to worry about making mistakes. Reflection on an Incident Carelessness For my first engagement, one of the tasks that I was assigned to was to vouch the credit terms for the major debtors. As it was my first time, I was nervous and stressed up over the deadlines. When asked by my team in-charge if I have completed all the vouching, I told her that I have completed the task and she believed me. However, to her dismay, she realised that the section was not completed when we went back to the office. I have forgotten to vouch that particular section and my in-charge had to call up the client to enquire on the details one by one. This has definitely added on her workloads as I understood that the section was due for review by the director that day. I thought that I have learnt my lesson from this incident. However, for the same engagement, but for the follow-up session, my team members were not around and my manager took leave and later on fell ill for another 2 weeks before my follow-up sessions. My manager had told me to keep track of the confirmations and correspondences with the client and third parties while she was away. Upon receipt of the confirmations and correspondences, I have to update in the control sheet, whether the confirmed balance is the same as the balance as shown in the accounts receivable and accounts payable listing. When my manager came back from her medical leave, she alerted me that I have signed and filled in a confirmation, which was actually returned to us, without any confirmation of the balances, as the address for the intercompany in Italy was wrong. Since the signing of the accounts was agreed on 13 December 2010, we were running short of time. My manager reprimanded me for the carelessness. I took immediate action by requesting our client to alert their intercompany in Italy to send a confirmation again, if not, at least, a scanned copy before the signing of the accounts. I regret for not learning my lesson previously as this was a repeat incident. Ever since then, I resolved to be careful in my work and to double check before submission. My manager acknowledged that I have put in efforts in my future tasks ever since that incident. Word Count: 2940 Appendices Appendix A Source: (PwC Singapore, 2010)

The Phenomenon of Greece :: Ancient Greece Essays

The Phenomenon of Greece Greece is a strange phenomenon the similar of which could hardly be equaled elsewhere in the world. The greatest misfortune of Turkey is that it is condemned to live with that country side by side. When the issue is Turkey, Greece always sees red. When we analyze the feelings of Athens toward Turkey, it is seen that those feelings exceed every criterion of what would be an "enmity ". The presence of the Turk has manifested itself in the behavior of the Greek as a ' psychological illness ". In other words, the policy oJthat country regarding Turkey is in a word "phenomenon ", and "ill founded ". That diagnosis may not sound well to the honest people. We art respectful for those people, however, is it possible to keep a blind eye to the realities, and continue an artificial cordiality when the issue is the dismemberment of the terrorists of a country? It is a fact that though Greece, with its agitations and behaviors exceeds in many issues any limits of toleration, 7tirkiye does not respond to the ugly policy of its neighbor, continuing its sober and warm policy. The frame of the Turkish foreign policy has been drafted by Mustafa Kemal Ataturk. That is "Peace at home, peace in the world ". Turkey, in order not to endanger peace, turns a deaf ear to the behaviors of Greece, and some of its other neighbors. However, every endurance and tolerance has a limit. We are going to give the names of 451 organizations active in Greece below. However, their real number is more than 451. What we will enumerate are only those known. Those organizations after 1974 were founded with the mediation of the Greece governments coming to power. The sole aim for the establishment of those organizations is to "DISMEMBER TURKEY". Those organizations, are the main source of nourishment of the terrorism targeting Turkey. They helped the murderers of innocent women, children, old people to be accommodated in Greece, and then they send them back to Turkey, giving to them weapons. If we deal with the activities of those organizations one by one, we are required to write at least 3 volumes of books. The time of this endeavor will one day come. We cannot accuse all those organizations and associations as terrorist. The duty given to those not related to terrorism was to propagate against Turkey and show the people of the country they live as the "occupied Greek territories ".

Janie in Their Eyes Were Watching God and Holden Caulfield in The Catc

"Dey all useter call me Alphabet 'cause so many people had done named me different names," Janie says (Hurston 9). The nickname "Alphabet" is fitting in Zora Neale Hurston's Their Eyes Were Watching God because Janie is always changing and rearraging, never the same. Janie Crawford was constantly searching for happiness, self-realization, and her own voice. Janie dares not to fit the mold, but rather defy it to get what she wants. On the journey to find her voice, she marries three separate men and each one of these men contribute to Janie’s quest in different ways. In the beginning, the pear tree symbolizes Janie’s yearning to find within herself the sort of harmony and simplicity that nature embodies. However, that idealized view changes when Janie is forced to marry Logan Killicks, a wealthy and well-respected man whom Janie’s Nanny set her up with. Because Janie does not know anything about love, she believes that even if she does not love Logan yet, she will find it when they marry. Upon marrying Logan, she had to learn to love him for what he did, not for that infallible love every woman deserves.  After a year of pampering, Logan becomes demanding and rude, he went as far to try to force Janie to do farm work. It was when this happened that Janie decided to take a stand and run away with Joe. At this time, Janie appears to have found a part of her voice and strong will. In a way, she gains a sense of independence and realizes she has the power to walk away from an unhealthy situation and does not have to be a slave to her own husband. After moving to Eatonville and marrying Joe, Janie discovers that people are not always who they seem to be. While Joe at first seemed to be easy-going and friendly, she wa... ... stay" (Salinger 205). He is repulsed by fake people and wants to be satisfied by something real--something true he can grasp onto. Just as Janie is similar to Holden, Holden is also similar to Janie. Janie is a woman who has overcome the rules and restrictions she was given. Janie was nothing but "a rut in the road. Plenty of life beneath the surface but it was kept beaten down by the wheels" (Hurston 72). Eventually, Janie made it her purpose to rebel against this mold. By the end of the story, Janie has accomplished finding and conquering self-actualization, she has reached her enlightenment through the her marriages to Logan, Jody, and Tea Cake. It is apparant when she tells Pheoby, â€Å"You got tuh go there tuh know  there..Two things everybody's got tuh do fuh theyselves. They got tuh go tuh God, and they got tuh find out about livin' fuh theyselves" (Hurtson 183).

Human Resource Information Systems Essay

Employees’ retention and keeping them satisfied so that they work on their full capacity and be productive for the company is very important. They should be well motivated and the programs like compensation, training and development and base salary should set such that employees feel that the company values them and their hard work a lot. For all this, the company’s human resource department has to put in all of this data into the computer system and then to manage it for further references in future. This information is then saved in the company’s system and special software’s are there to handle them for the company. Since the human resource department happens to bear the responsibility of the organization in the terms of the range of tasks for the employees and how the employees are supposed to interact with each other depending on their assigned designations and with other businesses. The software’s used in the human resource department have a range which starts from performing a primary function, to all complete software suits which are designed to solve all the needs of human resource department may have. These software target all the functions of human resource like payroll, benefits, for employees, recruiting, compliance and many more. This information maintained is so sensitive that it must be and should be handled by the human resource department only, and should be uploaded on their network map drives rather than on every other department’s, which might cause trouble as they would be able to access it. In this report, it would also be discussed that which of the software the companies use would be the best for them because of their efficiency and the time they consume to give out results to them. Human resource information technology faces many needs. Like mentioned above, human resource department has to solve many assignments related to the payroll of the employees, the benefits the employees get on their performance they show for the company. Other software or the multi task software check about the employees and keeps a record of their designations and the promotions they get further in their careers. The last part of compliance software is used to ensure that the policies they are making do not abuse the company mission and other goals they really want to achieve. For the payroll part of human resource, human resource department needs those softwares that can do the basic function for them like calculation all the employees pay according to their given designations. This software must also be able to take calculations of the employees hourly and monthly pay. It should also be able to calculate the compensations and the uncompensated time given by the employee and added and adjusted in the employees’ salaries ( . Kavanagh and Thite, 2008) These softwares should be such that they automatically cut the taxes from the salaries of the employees of the company, and this tax should be both pre – tax income and post – tax income of the employees especially when the employees have elected for the pre – tax deduction, which are known as the 410K, cafeteria, plan and medical deductions. Deduction management should also take place in this software, so that the employees do not have to do it manually, which cause some man error in calculations. If this is done manually, it would take a lot of time to get done with every employee of the company and their might be some errors too. The other department of human resource where they need information technology is at the benefits area. Softwares which is multi tasking or who performs solely benefit functions helps the human resource employees by making them track every other employee of the company, its accrual and the usage of benefits they get. This would also count paid time off, and the payments which are given on time. This software would also help the human resource employee to check whether the other employees’ are eligible for the medical and health related benefits. All those fringe benefits provided by the company like health clubs, to its employees may also be tracked the human resource department at the need of information. That is why, the companies’ need a software which would help them out the benefits for all the employees of the company and keep a record whether they are eligible for it or not. The third part is employees. This is an important part since it’s the duty of the human resource department to do the hiring and selecting of the employees and then later retain them for the company. Since the company is not run by only two or three department but by many, the number of employees is a lot too then. To keep a track on all of the employees, who are currently employed by the company is very hard and that too by their designations. Softwares help the human resource department people as they set a range of the designation for the employees and to the employees group at very different level of the organization. For employees, the human resource department would need few basic functions from the softwares. Human resources would like the softwares to have tracking system and also feature recording of employees’ performance, their attendances and absences and lastly the development and the work they are putting in for the company. This would help the company as they would know how much effort is been put in by the employees and who then becomes eligible for the compensation or the bonuses. This software may also have these features such as management of compensation, time information system, software which could do assessments on employee skills, on their training and education and a record on their behavior with other employees, especially if they got themselves into conflicts or an incident in which they have resolved things. Recruiting is another part of human resource department which requires software to do their task on every process of the recruitment. This software would have every employee’s job descriptions according to the designations and this may also help in future while hiring new people on those posts. Software might also help the human resource staff by storing extra information of prospective background and relocation of the employees among the departments and lastly, about the new employees who had been hired by the company. Lastly it’s compliance which is to be dealt by the human resource. Any software related to it would help the department by letting them know that whatever the company they are working for is complying with, is actually applicable with the laws or not. This includes the process of hiring new employees, so that no nepotism occurs and the qualified people are not left behind. No employee is fired or terminated without any legal reason. The education criterion matches the job post requirement and should also store information complaints regarding sexual harassment. Also that the company complies with all of the federal regulations they are supposed to follow. For human resource department, the best softwares they have found so far for their work to be done very efficiently are the OrangeHRM suite software and the other software is by the Microsoft, named Microsoft Dynamics suite which also happen to be single-source providers. These are considered to be the best softwares for the companies to complete their human resource related tasks. These softwares are such that they not only manage the tasks of the human resource department very efficiently but they also consumer less time to complete the assignment. The other softwares are Ajiva Simple HR which is considered to be a least expensive product and does all the functions required by the human resources. The information of this is available in the forms of graphical dashboard. Other software is of People-Trak HR which is affordable too and gets more expensive on adding more features ( Rashid, 2009). There are other softwares too for the human resource departments. There are other softwares too available for the completion of human resource department task. They are mostly related to the payroll like mentioned above, then work time of the employees, and the benefits administration to keep a track of who is eligible to get one or not. Recruiting softwares are also available and training and learning management system softwares are there too to help the employees the human resource department to sort out their things more easily (Sleezer, Wentling and Cude, 2002). Performance record softwares are also available for the human resource department that sorts out the bonuses or the incentives the employees would get according to their performance they have shown for the company. Lastly, appraisal softwares are also there so that the human resource department can collect online information about the views the employees hold for their company and their jobs and then make policies out of them so that the employees are highly motivated. Before selecting the software technology, the company must make sure whether the software they are going to get from the other source has enough flexibility and scalability for the human resource department and its tasks or not. The employees should determine that whether the data could be imported from the excel spread sheets, its databases and other paper documents, all those things which contain important data that needs to be put into computer, otherwise it would create a problem. The software should also be able to take in the information and do filter of things which it needs to take in and store in specific data bases. Companies should also check whether the software is able to accommodate the human resource department of the companies. If true software is picked out for the enrollment, it will evaluate the enrollment activity and impose all the necessary rules and combination of rules, messages and other ways to meet and fulfill the eligibility of the requirements which are desired.

Brita Case Essay

The Brita Products Company began in 1988 under the recommendation of Charlie Couric, a marketing executive with the Clorox Company. Optimistic of its capability to be profitable, Clorox acquired the right to market the home water filtration system. Clorox, citing the overriding long-term benefits of continuous filter sales, initially engaged in deficit spending. Such measures paid off and Clorox not only created a $350 million market, but also captured 70% of the market revenue. Brita enjoyed success in the market by creating a perception of better tasting water. However, as ater purification technology improved and consumer awareness increased, taste alone was no longer enough to sustain its massive market share. Consumers are demanding more in terms of health benefits and Brita needs to respond to their growing needs and wants. The market environment is characterized by fast growth. As consumers are becoming more health-conscious, bottled water and water- filtration systems are becoming a necessity for most, with a Brita pitcher in 1 out of 7 homes – 103 million households. Brita’s competitors were unable to effectively rival Brita in pitcher sales. Brita dominated despite many new entrants to the market. However, a small competitor, PUR, launched a different water filtration product. PUR’s faucet-filter system offered added health and convenience benefits that Brita’s pitcher couldn’t provide. Now suddenly, our competitors came up with the first mover product. Thus Couric is considering allocating resources to launch a faucet-mounted filtration system in response to these emerging competitors. Many think Brita needs to capitalize on this opportunity to gain new consumers while their name still remains synonymous with quality and taste. Thus raising the question, how should Brita attempt to further penetrate the market with their products? Lets take a look at the Pros and Cons of each option: Option 1: Implement the new faucet mount filtration system The Purpose This writing aims to present one possible solution to the dilemma that Clorox Company faces. The Clorox Company was the market leader in water filtration in the USA with the Brita Pitcher (one of the Clorox’s most important product), but in 1999 they faced the threat of a new product ‘ the faucet mounted filter. Clorox already had its own version of this new product ready to launch into the market, so the issue was to decide the best of the following strategies: 1 . Continue selling only the current product; 2. Introduce their new faucet mounted filter in addition to the pitcher into the market 2. The Analysis Market Summary Clorox launched in 1988 the Brita Pitcher and after a decade they were the market leaders of water filtration systems with a market share of 69%. After the Brita pitcher launch, the water quality became a growing concern to consumers. This new attitude about the quality of drinking water allowed the purified water market to grow in both bottled water and filter systems. This growing on the water market, allowed Clorox Has not defined product Market segmentation

The Conflict between Forensic Analysis and Business Process Assignment

The Conflict between Forensic Analysis and Business Process - Assignment Example Computer forensic has been existing for a long period of time and computer has stored data that could be used as evidence for many years. In fact digital forensic was performed in the beginning by government agencies however now it has become common in the commercial sector. The more and more digital world become much common than any subject dealing with crises, threats and computer intrusion and unauthorized use of corporate computers. Computer forensics is the basis of the electronic document in interpreting data to reconstruct files and events. Emergence the computer forensic was a result of the transition by the business world from paper record keeping to electronic document storage. Even though just a few of organizations have the management structure in their place to investigate and identify the evidence. Collecting Digital evidence is a big filed I am not going to cover all part of the evidence but mostly go through the part regarding the corporation. Digital pieces of evidence can include for example computers, hard driver, USB memory device (Removable media) and cell phone, camera or internet history include web page cookies temporary internet files internet history can note the behavior pattern for the user and monitor any malicious attempt, text files, Documents, spreadsheets, servers, graphics file could be download image from the internet or scanned documents Penetration Companys computer network and launching attacks into the system that case network downtime or releasing viruses or malicious code. This is a serious crime (the criminal justice system) has taken attention by strengthening computer crimes laws, track down and prosecute guilty people who intrude into companies or other people network and steal data.  

A Professional Development Plan Scholarship Essay

A Professional Development Plan - Scholarship Essay Example As the research stresses  mentoring relationships vary from loosely defined and informal collegial relationships wherein a mentee learns through observation and example to structured and formal agreements between novice co-mentors and experts wherein both parties develop professional by a two-way transfer of perspective and experience. Whether or not the relationship is considered formal or informal, the objective of mentoring is to offer or grant advancement, both professional and personal. In higher education, professors are charged with the duty of passing knowledge to students and prepare them for life after college or university. This makes this group very significant in ensuring continuity of society.From the discussion it is clear that  the work of a higher education professor is to educate academic and vocational subjects to both post and undergraduate scholars in institutions of higher learning. Some of their teaching method comprise of lectures tutorials, seminars, prac tical demonstrations, e-learning and field work among others. Multimedia technologies are also more and more being used today. A professor is also liable of pursing his or her own research in order to aid in the broader research activity of their institution or academic department. The goal is to have his or her scholarly article or book peer reviewed and published, which, on the other hand, will raise his or her profile and also that of their institution.

Critical analysis of an issue(s)from the course Assignment

Critical analysis of an issue(s)from the course - Assignment Example As the world has become a global village, it revolutionizes the trend of the whole globe. Business is dispersing over the seas. It gradually dimities the boundaries and bring the people closer to each other. Globalization also requires the expansion of multinational organizations. To achieve better results, it is also necessary to understand the culture of people of different races. Culture has impact on communication also. Globalization has also certain effects on our personal world that will be discussed later in this paper. Globalization has increased the impact of cultural values and issues on people. Culture is defined as norm, values, believes behaviors and attitudes of certain group of people; community etc. These behaviors may vary from person to person depending on their costumes, languages, thoughts and perceptions. When the people belonging from different races interact with each other, an impact of cross culture issues seems to appear. This usually happens in multinational organizations where employees are brought from all around the world. The interaction between different cultures may lead to some cross cultural issues. Most of the times, the issue appears between eastern cultures and western cultures. In this paper we will enlighten such issues (Caetano, 2001). Another feature that is brought in by globalization is increasing technological advancements. Technology is the synthetic enhancement of human power. It makes us stronger and smarter. It is the technology that brings human beings from Stone Age to this modern era. Actually technology is the fact due to which world has become global village. It has increased the efficiency of business. It is the mean which provides luxurious life to the people and modifies the living standard. But it is confined to some people; it is observed that with the development of technology, unemployment is also increasing. In

Cash Flow Management in the Lawrence Simulation Essay

Cash Flow Management in the Lawrence Simulation - Essay Example It is in this situation that crisis has struck. Mayo has defaulted on payments for the weeks of 17 through 30 March. Further news is that Mayo will not be paying anything until the week of 14 April. Lawrence must negotiate with Mayo, Gartner, and Murray in order to speed up payments from Mayo and possibly further defer payments to Gartner and Murray. Borrowing from the bank is to be managed to minimize the outstanding balance and subsequent interest expense. Analysis: Lawrence faces two problems, a short-term cash-flow problem, and a larger and more significant strategic problem involving an unhealthy dependence on a single customer and lack of diversity amongst suppliers. We are tasked with the short-term cash flow problem at hand. If Mayo is allowed to proceed with delays of payment until the week of 14 April, the company will suffer a cash-flow deficit of up to $ 411,000 in excess of the $1.2 million line of credit for the period of 31 March through 13 April. Based on the existing payment schedule, there are no savings in interest expense to be gained by forcing Murray to accept delays in payments. If Lawrence chooses not to attempt a negotiation with Gardner for additional time to meet outstanding payments, the interest expense on borrowing will be $3,821 more than if Lawrence attempts to push Gartner to accept further delays in payment, regardless of the terms offered. Is the relationship with Gartner worth $3,821? How much would Lawrence spend to develop a new supplier?