The Importance of Branding in the Constantly Changing Market Essay

The Importance of Branding in the Constantly Changing Market Environment - Essay Example The study encompasses the role of branding, a brief overview of the products and services offered by the company, the target audience of the company and the importance of branding for the organization. Branding has been playing an important role in organization’s success for over decades. Branding is the process through which an organization differentiates its products and services from the competitors while changing the perception of customers towards the brand. The ability to create awareness regarding the brand has eventually resulted in significant increase in sales. In earlier years, the offerings of organizations to the customers were merely taken as a product. With the help of branding, organizations have provided meaning and reason for existence to their products through the use of branding. With the passage of time, branding has become more of a promise of quality and reputation. The concept of branding encompasses everything about an organization to help customers in the market to create a positive perception regarding the company as well as the products offered by it. In the today’s constantly changing competitive environment, organizations are at war with one another in terms of attracting customers to purchase their products over others. Organizations have acknowledged the importance of branding to promote recognition of the products and services offered. If an organization focuses entirely on being a quality provider, this reflects that the organization encourages repeat business. Quite frankly, customers are quite busy to earn their living due to which they tend to adhere to brands that are known to them i.e. familiarity. This means that if a customer recognizes and remembers a brand used in earlier days or months, he/she will most likely choose the product or service again. The most important thing about branding is that it helps an organization to stand out from the crowd. This clearly means that branding helps an organization to differentiate the products and services offered by the organization. By thinking outside the box, organizations have witnessed significant opportunity to attract the customers in the market, while ensuring that the customers will never forget the products and services primarily because of the utmost accomplishment of desires and needs. On the other hand, branding has helped organizations to market their businesses more efficiently. Through effective marketing, the opportunity to attract potential customers will significantly increase as they will already know about the brand along with the benefits that products and services can offer to the customers. This clearly reflects that branding can help an organization to motivate the customers and potential customers to purchase the products and services offered without taking into account other products and services in the market.

Tradition and Modernity Trends in Modern Jewish History Essay Example for Free

Tradition and Modernity Trends in Modern Jewish History Essay The system of traditional education as evaluated by the traditional society on one hand and the Haskalah on the other According to Katz, Jewish education and participation in the life of the community usually gave the average Jew sufficient knowledge to conduct his daily life. But as circumstances changed questions arose almost daily. The correct application of Halacha in present circumstances was normally not something that the layman could decide. For this, scholars of the Jewish law were needed. (Katz, 1988 p. 142) An earlier generation of Jewish educators had stressed the similarities between Judaism and the norms of American democracy. That position was, of course, shaped by the immigrant experience. A curriculum that consciously teaches the importance of difference is clearly addressing itself to a changed America and more important, another sort of Jew. Those Orthodox Jews who remain within the â€Å"four ells of the Law† reject the non-Jewish world in its entirety, even though they make use of modern technology to further their ends. Their schools do not depart from the core curriculum brought in the Mishnah. Institutions of this kind can be found all over the world. The more removed the school and the population it serves from tradition, the more idiosyncratic its curriculum. The emphasis on identity, particularly in the United States but increasingly so in other places as well, may be a way of saying that what one knows about Judaism is not as important as wanting to be a Jew, or feeling Jewish, something that can possibly be attained without the effort required for real learning. The separatism of those who live in a self-created ghetto is matched at the other extreme by those who reject Judaism and identification with the Jewish people in order to find a place, if not always an identity, in other places. This is relatively easy to do in a modern society that requires no overt or official act in order to leave the group of ones origin nor demands membership or affiliation in a recognized corporate entity. Jewish schools, like all others everywhere, teach more than is implied in the detail of the course of study. The work of Jewish educators in the last 100 years has created, for example, pockets of resistance to oppressive regimes and centers of a counterculture. There is a straight line that connects between volunteer teachers in Vilna in 1893 who taught Hebrew in private homes all over the city in order to avoid detection and the more recent underground Hebrew study groups in the former Soviet Union particularly those in the prison camps that served, among other things, as vehicles for preserving personal identity in a situation calculated to obliterate all individuality. The Jewish concept of Tikun Olam (Making the World a Better Place), for some schools a motif that integrates all that they do, resonates with the utopianism that characterizes revolutionary movements; todays youngsters can achieve the same spirit that moved their peers of an earlier time who attended socialist Yiddish schools that stressed the development of class consciousness as the route to an egalitarian society. The larger message of cultural pluralism remains implied in the idea that Judaism and democracy are not only compatible but also positively influence one another. Pupils in Jewish schools of all kinds who do their lessons well will sense that identification with the Jewish people promises a feeling of community that is difficult to find in society at large. Judaism and Jewish education has become a modern tradition. All modern Jewish movements find their origins in the Haskalah, the Jewish Enlightenment of the eighteenth and nineteenth centuries. Before the Haskalah you were either a traditional Jew or you left the Jewish people to become part of the Christian majority. While local conditions varied, in general, pre-Haskalah Jewry led a life apart from its Gentile neighbors. In Western Europe Jews lived in ghettos (or at least in their own separate areas), in Eastern Europe in shtetls. This independent social life did not preclude commercial relations, but in almost all other respects Jews and Gentiles belonged to separate communities. (Katz 1988 p. 141-145) Jacob Katz describes these movements as: The movement of emancipation appeared in Western Europe at the same time that Hassidism rose in the East. From the 1760s a new type of person appeared called a maskil (an intellectual). This is a person who had studied torah but added to this knowledge ther things such as – foreign languages, general knowledge and interest in the world beyond the Jewish community. Soon they presented a program to change Jewish life – its education, structure of community and life-style. When their program began to dominate a sense of crisis swept the traditional community. This sense of dissolution was caused by processes occurring within and without Jewish society. (Katz 1988 p. 214-215) In the Renaissance followed by the Enlightenment, and the world beyond the ghetto became more welcoming and attractive. For the first time in a long time, the non-Jewish world had something worth having, and there was the glimmer of hope that Jews could have it while remaining Jews. The Jewish incarnation of the Enlightenment, the Haskalah, was the result. The Haskalah begins in Western Europe, and it is there that it gives rise to the first modern Jewish movements. There is no late eighteenth to early nineteenth-century Haskalah in Eastern Europe largely because there is no general late eighteenth- to early nineteenth-century Enlightenment there. It is one thing to join the burghers of Frankfurt, to read Schiller and listen to Haydn, or to become a citizen of Republican France, a devotee of libertà ©, à ©galità ©, et fraternità ©. That is real competition for the ghetto and Rashi. But the illiterate, impoverished peasantry of the czarist empire, itself horribly oppressed, was not a club to which shtetl Jews eagerly sought membership. And it would be a while before an enticing Eastern European bourgeoisie emerged. When the Haskalah is finally felt among the Jews of Eastern Europe, it is under circumstances that give rise to very different modernist movements than those that emerged in the West. But it is these Eastern European movements that are the most immediate and influential forebears of the secular Jewish philosophy developed in this book. Later in the chapter I will turn to them. But first we will survey ideological developments among the Jews in Western Europe and its offshoot, the United States. By the eighteenth century a few Jews had permission to live in Berlin (and other German cities) because they were economically useful to the rulers. These Jews were called Shutzjuden (protected Jews). Initially Mendelssohn was allowed to live, study, and work in Berlin because of his association with a Shutzjude. Eventually he obtained this status for himself. Mendelssohn had received a traditional Jewish education from his father, Menachem Mendel, and his rabbi, David Fraenkel. When the latter was appointed rabbi of Berlin, Mendelssohn followed him there to continue his Jewish studies, but while there he also obtained a thorough secular education. (Mendelssohn, 1770 p.476) Mendelssohns first writings in German were secular philosophical works on aesthetics and metaphysics. When he turned to the nonsectarian rationalist philosophy of religion, Christian clerics, inclined to see Christianity as the embodiment of rational religion, challenged Mendelssohn to defend his Judaism. Mendelssohn was disinclined to do it. He had never made any claims of superiority for Judaism, and he was against engaging in religious polemics for principled and practical reasons (Mendelssohn noted that Jews were an oppressed minority in Germany). Still, he reluctantly took up the challenge, arguing that adherence to Judaism was rational for the Jews. Thereafter, much of Mendelssohns work concerned Jewish issues. He translated the Pentateuch and the Psalms into German, and he wrote biblical commentaries in Hebrew. He argued for the improvement of the civic status of Jews, and he intervened on behalf of Jewish communities with various governments. But of most interest to us here are his attempts to modify Jewish custom. (Mendelssohn, 1770 p.478) A loyal, learned, and observant Jew, Mendelssohn denied having an interest in changing any Jewish law or practices rooted in the law. He considered Judaism to be revealed legislation. Jews were divinely commanded and obliged to observe the law. But they were not obliged to have any particular religious beliefs. Judaism was not revealed dogma. Jews were free to believe what they would. Hence Mendelssohn did not view his rationalist interpretation of Jewish practice as an innovation in the religion. But his rationalism did lead to a call for changes in certain Jewish practices that Mendelssohn deemed irrational and unrelated to the law. He thought these practices were based in superstition and degeneracy, the fruit of isolation and oppression. He anticipated two outcomes from the changes: 1) Judaism would more clearly emerge as the rational and dignified religion it essentially was, thereby uplifting the Jewish character, and 2) Jews would ultimately be more acceptable as fellow countrymen to the Gentiles. This second outcome would be a result of the first, combined with the increasing rationalization and liberalization of Christian society itself. (Mendelssohn, 1770 p. 480) There were no Orthodox Jews before the Haskalah. While there were some variations of local customs, there was only one brand of Judaism. Individuals may have been more or less pious, but there was no disagreement about the substance of Judaism.   It was only with the Enlightenment and the rise of Reform that traditional Jewry had to define its relation to modernity. Reform Jews were claiming that it was now possible to join European civilization and remain a Jew, if certain changes were made in Judaism. But of course many Jews refused to deviate from traditional Jewish law. One segment of the Jews who were unwilling to make changes in the law thought that modernity and Judaism were incompatible; these Jews had no desire to join European civilization. They are best termed Traditional Jews. Traditional Jews tried to ignore and isolate themselves from non-Jewish culture. Except for some Hasidic sects, there are really no surviving communities of traditional Jews.   (Mendelssohn, 1770 p. 485) But there was another segment of Jews, also completely opposed to any changes in the law, who believed that strict Torah adherence could accommodate modernity. They constitute Jewish Orthodoxy, which, in its way, is as much a child of Mendelssohn and the Haskalah as Reform is. The basic belief of Orthodoxy, which it shares with Traditional Judaism, is that the Torah is divinely given and eternally valid. Even the authoritative rulings of the future are believed to have been revealed at Sinai. 11 The Orthodox hold that to deny the divine and binding nature of the Torah is to drain Judaism of its substance. The 613 traditional mitzvot, commandments, are divinely ordained and obligatory for Jews. No doctrinal concessions are permissible. Jacob Katz concludes that It was in the field of education that the conflict between tradition and innovation became open war In gentile society a new educational philosophy had emerged that all children should receive the same education, regardless of religion. (Katz 1988 p.229) A maskil called Naphtali Hertz Wessely   came up with a different idea in a famous pamphlet called Words of Peace and Truth: the basis of education should be educational values shared by all men (torat ha-adam) while the teacjing of torah (torat ha-elohim) was to remain only a special supplement of the Jews education. Wessely emphasized subjects such as the local language, geography, history, etc. Even in his proposed Jewish studies he preferred bible studies, Hebrew and grammar which were closer to outside society over Talmudic studies. Wessely argued that such a curriculum would lead to the perfection and salvation of the individual Jew. (Katz 1988 p.230) Compare the responses to Hasidism of the vilna Gaon and of Rabbi Hayyim of volozhin. The Gaon is alleged to have urged his disciples to engage in secular studies; indeed, the example set by the Gaon himself in this respect encouraged the maskilim to take up the banner of general education. The historians who have critically discussed the attitude of the Gaon of Vilna to Haskalah are Ben-Zion Katz, Joseph Klausner, Israel Zinberg, Louis Greenberg, and Raphael Mahler. These authors, though differing in various details, display remarkable similarities in their conceptions of the Gaons position and role in relation to the beginnings of Haskalah in eastern Europe. The Gaons positive attitude to what would ultimately characterize the Haskalah movement, according to the aforementioned authors, is exemplified first and foremost in his favorable approach to secular studies. For example, Katz holds that, although the Gaon rejected philosophy, he loved and greatly admired the natural sciences. (Mendelssohn, 1770 p. 378) During the intermediate days of Passover in 1772, the organized struggle against Hasidism was launched. The community of Vilna, the largest and most important of the Jewish communities of Poland and Lithuania, initiated the struggle and called on other communities to follow in its footsteps. (Etkes, 2002 p. 73)   This was not a struggle over ideas between two currents or what may be called a Kulturkampf. The community of Vilna and the communities associated with it started a total war against what they viewed as a deviant sect. The aim of this war was to remove Hasidism and the Hasidim from the world. For that purpose the community organizations used a variety of means at their disposal: testimony was gathered about the â€Å"crimes† of the Hasidim, Hasidic writings were seized and burned, Hasidic leaders were arrested and punished, and above all, it was forbidden, under pain of excommunication, to maintain Hasidic minyanim. (Etkes, 2002 p. 74) Shimeon Dubnow describes the struggles outbreak according to his general conception of the essence of Hasidism, on the one hand, and of the â€Å"rabbinate, † on the other. He defines the rabbinate as â€Å"the system of the religion of the book, a religion consisting principally of study; expertise in literature thousands of years old, in laws, and in infinitely minute concatenations of law upon law; and scrupulous obedience to the commandments in all their precise details. † In Dubnows opinion, the rabbinate, in this sense, laid the normative foundations of the community organization and established its values. (Etkes, 2002 p. 75) Dubnow regarded the struggle against Hasidism as a natural response, even a necessary one, of the rabbinate and the community leadership against a movement that rebelled against them and challenged them. As he says, the aim of Hasidism was essentially to challenge the scholarly foundation of the religion and to replace it with the element of hidden faith, to emphasize emotion and devotion in the observance of the commandments rather than piling up heaps of regulations on them. By the nature of his discussion, Katz does not deal with events in detail, he does not address the question of the role played by the Gaon versus that played by the community leaders. However, regarding the motivations for opposition to Hasidism, it appears from Katzs account that the Gaon and the community leaders acted from identical motives: the defense of the tradition against those who deviated from it and threatened its integrity.   (Etkes, 2002 p. 79) While Dubnow and Katz believed that the Gaon and the community leaders acted from identical motives, Hayyim Hillel Ben-Sasson contends that â€Å"there were two circles of warriors here, each of which had its own emphasis and preference regarding the purposes of the war and its means. † On the basis of a comparative analysis of the polemical writings those that were, in his opinion, written with the direct inspiration of the Gaon versus those composed by the community leaders BenSasson reached the conclusion that the Gaon and his circle combated Hasidism because of â€Å"matters of faith and ways of worshiping the Creator, † whereas the community leaders opposed Hasidim because of their damage to â€Å"communal and religious order. † (Etkes, 2002 p. 75) When the leaders of the Rabbi Shneur Zalman was forced to deal with the issue of the Gaons authority because the leaders of the Mitnagdim continually appealed to that authority, whenever objections were raised to their claims. In that matter as well, Rabbi Shneur Zalman advanced a Halakhic argument. He did not deny the view of the Mitnagdim that the Gaon was unique in his generation. However, against the opinion that one must obey the greatest authority of the generation without reservation, he advanced the principle of majority rule. True, the Gaon was unique in his generation, but he was still a single man, whereas the maggid of Mezhirech and the other Hasidic leaders were the majority. Altogether, the position that Rabbi Shneur Zalman took regarding the Gaon was ambivalent: he recognized his extraordinary personal merit, but he also denied his authority as a sole Halakhic arbiter. It would not be too much to say that there is a good deal of irony in the fact that the leaders of the Mitnagdim constantly had recourse to the Gaons charisma, whereas the Hasidic leader based his argument on Halakhic principles. (Etkes, 2002 p. 75-92) As noted, the role played by the Gaon at the start of the campaign against Hasidism and the motivations that guided him occupied a considerable part of the letter sent by Rabbi Shneur Zalman to his Hasidim in Vilna in 1797. Later in his epistle, Rabbi Shneur Zalman tells his Hasidim that, after the failed visit to Vilna, the Hasidic leaders traveled to Shklov to take part in the controversy initiated by the Mitnagdim there. When the Mitnagdim realized that they could not refute the arguments of the Hasidim, â€Å"they came with a strong arm and hung themselves from the great tree of ha-Gaon he-Hasid, may his light burn brightly. † Thus the failure to appease the Mitnagdim in Shklov was also connected to the Gaons authority. Rabbi Shneur Zalman further explains to his Hasidim that, not only had the Gaon prevented dialogue and reconciliation in the past, but until he changed his mind there was no hope for reconciliation and accommodation. The constant repetition of the statement that the Gaon was the one who had prevented and continued to prevent any possibility of reconciliation between the Hasidim and their opponents reflects recognition of the exceptional force of his authority. The Gaon regarded the people from whom he received information as reliable witnesses whose word was not to be doubted. At that stage further information came to him: the â€Å"well-known intermediary, † whose identity is unknown to us, told him of a Hasidic interpretation of a passage in the Zohar. The Gaon regarded that interpretation as â€Å"heresy and Epicureanism. † Hence, when Rabbi Menahem Mendel and Rabbi The description of the attitude of the Gaon was not meant to remind the reader of forgotten things. Following those words, the Mitnaged challenges the Hasid: how did he have the temerity to thrust his head in among the tall mountains, that is to say, the Gaon, on the one hand, and the Hasidic leaders, on the other, and to decide in favor of the latter against the stand of the Gaon? Underlying this challenge was the Gaons authority. That authority, whose power permitted the persecution of the Hasidim, is here presented as a reason for rejecting their way. (Etkes, 2002 p. 75-95) Rabbi Hayyims friendly attitude toward the Hasidim who studied in his yeshiva and were guests in his home, the interest he showed in the teachings of their rabbis, and that fact that his son owned Hasidic books and studied them all of these clearly prove that the Mitnagdim had some authority for ignoring the prohibitions imposed by the Gaon on contact with Hasidim. The argument that the Gaons position regarding Hasidism was based on error is not new. As noted, this was the opinion of both Rabbi Menahem Mendel of Vitebsk and of Rabbi Shneur Zalman of Lyady. Both of them absolved the Gaon of malicious intention because he had been misled by false witnesses. Rabbi Shneur Zalman took a further step and presented evidence that even the Sages of the Sanhedrin were liable to err. Hence the error of a communal leader was a legitimate occurrence. However, the author of Maá ºâ€œref Haavodah is not content with these explanations and seeks to endow the Gaons error with a theological dimension. The Gaons opposition to Hasidism was not simply a human error, but the product of the precise planning of divine providence. The Kabbalistic principle that every manifestation of divine light must be accompanied by an obscuration and concealment also applies to the revelation of the Baal Shem Tov. Hence the Gaons opposition was a concealment necessitated by the abundance of light. This surprising explanation of the Gaons struggle against Hasidism is a kind of â€Å"sweetening of judgments, † for the severe persecution of the Hasidim was â€Å"sweetened† and its sting removed. The bans, the humiliations, and the bodily and economic injury to the Hasidim took place only to conceal the strength of the divine light that broke through with the revelation of the Baal Shem Tov and the maggid of Mezhirech. Thus it was possible to maintain both the honor and authority of the Gaon, and the righteousness and honor of Hasidism. This harmonious explanation, which can also be described as the mystification of the struggle between the Hasidim and the Mitnagdim, leaves no doubt as to which of the two warring camps received the divine light and which of them served as a veil meant to conceal it. The effort of the author of Maá ºâ€œref Haavodah to make sense of the opposition to Hasidism led by the Gaon expresses a viewpoint typical in the first decades of the nineteenth century. In the beginning of the century the organized struggle against Hasidism came to an end. The cessation of the persecution can be attributed to a number of factors: the Gaons death, recognition by the Russian authorities of the right of the Hasidim to hold separate minyanim, and increasing recognition that the Hasidim were not heretics. (Etkes, 2002 p. 75-95) Jacob Katz describes Hassidism as a religious and social movement. It emphasized reaching ecstasy through the performance of the religious rites, and socially it set up a new pattern: a group of devoted followers headed by the Zaddik whos claim was charisma, not necessarily scholarship. This community was voluntary. (Katz, 1988 p.76) Works Cited Immanuel Etkes, The Gaon of Vilna: The Man and His Image (Berkeley: University of California Press, 2002), Chapter 5, pp. 151-208. Karlinsky, H. Harishon leshushelet Brisk [The founder of the Brisk dynasty]. Jerusalem, 1984. Katz, B-á ºâ€™. Rabanut, á ¸ ¥asidut, haskalah [The rabbinate, Hasidism, Haskalah]. 2 vols. Tel Aviv, 1956. Katz, J. â€Å"Jewish Civilization as Reflected in the Yeshivot—Jewish Centers of Higher Learning. † Journal of World History 10 (1967): 698–700. Katz, J. Tradition and Crisis: Jewish Society at the End of the Middle Ages. New York, 1993. Krassen, M. A. â€Å"Devequt and Faith in Zaddiquim. † Ph. D. diss., University of Pennsylvania, Philadelphia, 1990. Landau, B. Hagaon heá ¸ ¥asid miVilna [The righteous Gaon of Vilna]. Jerusalem, 1965. Marcus, I. G., ed. Dat veá ¸ ¥evra bemishnatam shel asidei Ashkenaz [Religion and society in the doctrine of á ¸ ¤asidei Ashkenaz]. Jerusalem, 1987. Mendelssohn translated the Torah (Pentateuch) into German probably starting in the middle of the 1770s.

Emily Dickinson - Her Life and Poetry Essay -- Emily Dickinson Poetry

Emily Dickinson - Her Life and Poetry Emily Elizabeth Dickinson was born December 10, 1830, into an influential family in Amherst, Massachusetts. Her father helped found Amherst College, where Emily later attended between 1840 and 1846. She never married and died in the house where she was born on May 15, 1886. Emily Dickinson’s reclusive life was arguably a result of her proposed bi-polar disorder. This life and disorder unduly influenced the themes of her poetry. She chose not to associate herself with society and volumes of her poems, published posthumously, examine this idea as well as the themes of nature and death. The clearest examples of these themes are presented in the following analysis of just of few of her poems that concurrently exemplify her idiosyncratic style. Dickinson’s feelings about society can be seen in her poem, â€Å"I’m Nobody! Who are you?† This poem defends her reclusive life and criticizes the lives of members of society, â€Å"the frogs,† who are busy circulating their names, â€Å"croaking,† to be recognized. Again in her poem, â€Å"The S...

Chapter 1 Modern Auditing

CHAPTER 1 AUDITING AND THE PUBLIC ACCOUNTING PROFESSION – INTEGRITY OF FINANCIAL REPORTING |LEARNING CHECK | 1. SEVERAL COMMON ATTRIBUTES OF ACTIVITIES DEFINED AS AUDITING ARE (A) SYSTEMATIC PROCESS, (B) OBJECTIVELY OBTAINING AND EVALUATING EVIDENCE, (C) ASSERTIONS ABOUT ECONOMIC ACTIONS AND EVENTS, (D) DEGREE OF CORRESPONDENCE, (E) ESTABLISHED CRITERIA, (F) COMMUNICATING THE RESULTS, AND (G) INTERESTED USERS. 2.A financial statement audit involves obtaining and evaluating evidence about an entity's financial statements for the purpose of expressing an opinion on whether the statements are presented fairly in conformity with established criteria–usually GAAP. Thus, the nature of the auditor's report is an opinion on the fairness of the financial statement presentation. A compliance audit involves obtaining and evaluating evidence to determine whether certain financial or operating activities of an entity conform to specified conditions, rules, or regulations.A report on a compliance audit takes the form of a summary of findings or assurance regarding degree of compliance. An operational audit involves obtaining and evaluating evidence about the efficiency and effectiveness of an entity's operating activities in relation to specified objectives. Reports on such audits include an assessment of efficiency and effectiveness and recommendations for improvements. 3. Independent auditors are individual practitioners or members of public accounting firms who render professional auditing services to clients. These services may involve financial statement audits, compliance audits, and operational audits.Internal auditors are employees of the companies they audit. They are involved in an independent appraisal activity, called internal auditing, as a service to the organization. Internal auditors are primarily concerned with compliance and operational audits. Government auditors are employed by various local, state, and federal governmental agencies. They ma y be involved in all three types of audits. 4. a. The financial statement audit is a form of an examination engagement in which the auditor provides reasonable assurance that the financials statements are free of material misstatement.The CPA might also perform an engagement to examine a forecast or a projection in which the auditor provides reasonable assurance that the forecast or projection reflects the underlying assumptions and that there is support reasonable for the underlying assumptions. A CPA might also perform an engagement to examine an assertion regarding compliance with laws or regulations in which the auditor provides reasonable assurance that the entity complied with laws or regulations. b.A review of financial statements is an engagement in which the CPA provides negative assurance that he or she is not aware of any material modifications that need to be made to the financial statements in order for them to be in conformity with GAAP. 5. Accounting and compilation s ervices provide financial statement users and decisions makers with relevant information. However, they are not designed to test the reliability of such information. The primary benefit received is information that may be relevant to a decision, even though evidence is not obtained about the reliability of such information. . The following table summarizes several assurance services provided by CPAs and explains the how they improve the relevance or reliability of information used by decision makers. |Assurance Service |How the service improves the relevance or reliability of information used by decision makers | |CPA Risk Advisory |Provides relevant information to management or the board of directors about business risks faced| | |by an entity.It ma also provide information about the reliability of management’s system for | | |identifying and monitoring business risks. | |CPA Performance View |Provides relevant financial and nonfinancial information to management or the boar d of directors| | |about the entity’s performance. It ma also provide information about the reliability of | | |management’s system for monitoring the entity’s performance. | 7. a.The audit provides reasonable assurance that financial statement information is free of material misstatements. Decision makers can uses financial information to anticipate business opportunities and to make business decisions based with reasonable assurance that the information set used to make decisions is reliable. b. A review of financial statements provides less assurance about the reliability of financial information than that provided by an audit. The CPA provides negative assurance that he or she is not aware of any material modifications that need to be made to the financial statements in order for them to be in conformity with GAAP.This service is focused on both the relevance and reliability of information used by decision makers. A compilation does not provide assurance abo ut the reliability of financial statement information used by decision makers. However, a compilation service may provide decision makers with relevant information that they would not otherwise have. c. The CPA risk advisory service may transform complex information into knowledge by helping management better understand business risks. The CPA risk advisory service may also provide assurance about the reliability of information produced by management’s system of evaluating business risks. . The origin of the company audit as we know it can be linked to British legislation during the industrial revolution in the mid-1800s. One or more stockholders designated by other stockholders initially performed company audits, but subsequent revisions in the legislation permitted the use of outside independent auditors, giving rise to the formation of auditing firms. The focus of these early audits was on finding errors in the balance sheet accounts and stemming the growth of fraud associ ated with the increasing phenomenon of professional managers and absentee owners.Several important milestones in the rise of the U. S. profession were (1) the passage of legislation (2) the stock market crash of 1929 which drew attention to deficiencies in financial reporting and produced a challenge to the accounting profession to provide stronger leadership, (3) adoption of a requirement by the New York Stock Exchange in 1933 that all listed corporations obtain an audit certificate from an independent CPA, and (4) passage of the Securities Act of 1933 and the Securities Exchange Act of 1934 which added to the demand for audit services for publicly owned companies.Three important changes in audit practice that evolved by the 1040s were (1) a shift from detailed verification of accounts to sampling or testing as the basis for rendering an opinion on the fairness of financial statements, (2) development of the practice of linking the testing to be done to the auditor's evaluation of a company's internal controls, and (3) deemphasis of the detection of fraud as an audit objective.In recent years, the profession has come under increasing pressure to reverse the deemphasis on detecting fraud as the public's expectation that the auditor will detect fraud persists. The quality of audits was questioned when a series of restatements of earnings from public companies such as Sunbeam, Waste Management, Xerox, Adelphia, Enron and WorldCom brought about a crisis of confidence in the work of auditors.By 2002 the collapse of Enron and WorldCom led Congress to pass the Sarbanes-Oxley Act of 2002. This act created the Public Companies Accounting Oversight Board (PCAOB) and gave it responsibility for setting auditing, ethics, independence, and quality control standards for audits of public companies. 9. Four factors that contribute to the need for independent audits are (a) conflict of interest, (b) consequence, (c) complexity, and (d) remoteness. Collectively these factors co ntribute to information risk. 0. Financial statement audits enable companies to (a) meet statutory and other regulatory requirements that must be satisfied in order to gain access to capital markets, (b) obtain debt and equity financing at a lower cost of capital, (c) deter inefficiency and errors in the accounting function and reduce the risk of fraud in the accounting and financial reporting process, and (d) make internal control and operational improvements based on suggestions made by the auditor as a by-product of the audit. 1. The limitations of a financial statement audit include the fact that an auditor works within fairly restrictive economic limits that impose time and cost constraints and necessitate the use of selective testing or sampling of the accounting records and supporting data. Also, the auditor's report must usually be issued within three months of the balance sheet date, which affects the amount of evidence that can be obtained.The availability of alternative a ccounting principles permitted under GAAP, and the impact of accounting estimates and uncertainties on the financial statements represent additional inherent limitations on financial statement audits. 12. Six public sector organizations include (1) the Securities and Exchange Commission, (2) state boards of accountancy, (3) the U. S. General Accounting Office, (4) the Internal Revenue Service, (5) state and federal courts, and the U.S. Congress. Five private sector organizations associated with the public accounting profession include (1) the Public Companies Accounting Oversight Board, (2) the American Institute of Certified Public Accountants, (2) State Societies of Certified Public Accountants, (4) Practice Units (CPA firms), and (5) Accounting Standard Setting Bodies — principally the Financial Accounting Standards Board (FASB) and Governmental Accounting Standards Board (GASB). 3. The Securities and Exchange Commission regulates the distribution of securities offered for public sale and subsequent trading of securities on stock exchanges and over-the-counter markets. The SEC also has the authority to establish GAAP for companies under its jurisdiction, and it currently recognizes the pronouncements of the FASB as constituting GAAP in the filing of financial statements with the agency.In some instances, however, the SEC’s disclosure requirements exceed GAAP. Finally, the SEC also exerts considerable influence over auditing profession. The Sarbanes-Oxley Act of 2002 established a private sector, Public Companies Accounting Oversight Board to oversee the audit of public companies that are subject to securities laws. The PCAOB’s rulemaking process results in proposals that do not take effect until the SEC approves them. 14. a.The PCAOB has authority in five major areas (1) registering public accounting firms that audit the financial statements of public companies, (2) setting quality control standards for peer review of auditors of public companies and conducting inspections of registered public accounting firms, (3) setting auditing standards for audits of public companies, (4) setting independence and ethics rules for auditors of public companies, (4) performing other duties or functions to promote high professional standards for public company audits, and enforce compliance with the Sarbanes-Oxley Act of 2002. . Three important AICPA divisions, or teams, that have a direct impact on auditors are (1) the AICPA Practice Monitoring Program is responsible for quality control standards and peer reviews of firms that provide assurance services to private companies, (2) the Auditing and Attest Standards Team sets auditing and attest standards for audit, accounting, and review services provided to private companies, and (3) the Professional Ethics Division is responsible for setting and enforcing the AICPA Code of Professional Conduct. 15. a.A CPA firm may be organized as a proprietorship, partnership, Professional Corpo ration, or any other form of organization permitted by state law or regulation (including limited liability partnerships (LLPs) and limited liability corporations (LLCs)). b. CPA firms are often classified into the following four groups: (1) Big Four, (2) Second Tier, (3) Regional, and (4) Local. 16. a. The purpose of the profession's multilevel regulatory framework is to help assure quality in the performance of audits and other professional services. b. The four components of the profession's multilevel regulatory framework are: Standard-setting. The private sector establishes standards for accounting, auditing, ethics, and quality control to govern the conduct of CPAs and CPA firms. †¢ Firm regulation. Each CPA firm adopts policies and procedures to assure that practicing accountants adhere to professional standards. †¢ Self-or peer regulation. The AICPA has implemented a comprehensive program of self-regulation including mandatory continuing professional education, pee r review, audit failure inquiries, and public oversight. Government regulation. Only qualified professionals are licensed to practice, and auditor conduct is monitored and regulated by state boards of accountancy, the SEC, and the courts. 17. The five elements of quality control are (1) independence, integrity and objectivity, (2) personnel management, (3) acceptance and continuance of engagements, (4) engagement performance, and (5) monitoring. 18. a. The key elements of the PCAOB inspection program includes: †¢ Inspecting and reviewing selected audit and review engagements of the firm. Evaluating the sufficiency of the firm’s quality control systems and the firm’s documentation and communication of that system. †¢ Performing such other testing of the audit, supervisory, and quality control procedures of the firm as are necessary or appropriate in light of the purpose of the inspection and the responsibilities of the board. The PCAOB conducts annual inspecti ons of firms that regularly provide audit reports for over 100 public companies.The PCAOB inspects the quality control activities of firms that provide audit reports for 100 or fewer public companies every three years. b. The purpose of the AICPA practice monitoring (peer review) program is to: †¢ Determine that a firm’s system of quality control for its accounting and auditing practice has been designed in accordance with quality control standards established by the AICPA. †¢ Determine that a firm’s quality control policies and procedures were being complied with to provide the firm with reasonable assurance of conforming with professional standards. Determine that a firm has demonstrated the knowledge, skills, and abilities necessary to perform accounting, auditing, and attestation engagements in accordance with professional standards, in all material respects. |Comprehensive Questions | 1. 19 (Estimated time – 20 minutes) a. Internal auditing is an independent appraisal activity performed by employees of the company being audited. The objective of internal auditing is to assist management in the effective discharge of its responsibilities.External auditing is done by independent, external auditors for the purpose of expressing an opinion on the fairness of the company's financial statements. Governmental auditing is done by government auditors to determine (1) fairness of financial reports, (2) compliance with applicable laws and regulations, (3) efficiency and economy of operations, and (4) effectiveness in achieving program results. b. The Public Companies Accounting Oversight Board and the American Institute of Certified Public Accountants, the Institute of Internal Auditors, and the U.S. General Accounting Office establish practice standards for independent, internal, and government auditors, respectively. c. The audits serve different purposes and are made by different types of auditors. Auditing only by internal auditing will not satisfy the requirements of stock exchanges and the SEC for independent audits by external auditors. Moreover, internal audits will not satisfy all government requirements for audits, particularly in the area of compliance with applicable laws and regulations.In sum, each type of auditing is necessary. 1. 20 (Estimated time – 30 minutes) |a. Type of Audit |b. Type of Auditor(s) |c. Primary Recipient(s) | |1. Financial statement (1) |Independent(1) |Stockholders, investors, regulatory agencies, and| | | |general public | |2.Operational (3) |Internal (2), Independent(1) |Senior Management | |3. Compliance (2) |Government – IRS (4) |IRS | |4. Operational (3) |Government – GAO (3) |Congress | |5. Financial statement (1) |Independent (1) |Creditors | |6.Operational (3) |Internal (2) |Management | |7. Compliance (2) |Government – GAO (3) |Congress | |8. Compliance (2) |Independent (1), Internal (2), |Congress | | |and Government – GAO (3) | | |9.Financial Statement (1) |Independent (1) |Citizens, taxpayers | |10. Operational (3) |Government – GAO (3) |Congress | |11. Compliance (2) |Independent (1), Internal (2) |Bondholders | |12. Compliance (2) |Internal (2), Independents (1) |Management | 21. Estimated time – 15 minutes) a. The first step in the accountant’s value chain involves capturing data about business events, such as data about sales and the collection of receivables. The second step involves developing an information set that communicates the total picture with integrity and objectivity. The relevant information set here might include information about sales, receivables and the calculation of inventory turn days. Transforming complex information into knowledge involves understanding how the client’s receivable collection period (58 days) compares with the rest of the industry.In this case the 75% of the industry collect their receivables faster than the client. Anticipating an d creating the opportunity involves recognizing that the client will improve its cash flow if it brings its collection days more in line with the industry median. This may further involve a study of specific customers that are delinquent and considering how to take steps to speed collection. The final stage involves management’s implementation of tighter credit policies, improved discounts for paying quickly, or charging interest for being delinquent. b.A financial statement audit is important as it provides reasonable assurance that the sales and receivables information that is being used to make business decisions is free of material misstatement. If the information supporting the calculation of accounts receivable turn days is materially understated, the company may not recognize that it needs to take steps to improve cash flows, and in turn, make poor business decisions. 22. (Estimated time – 20 minutes) a. The benefits of a high quality audit include the following : †¢ Access to Capital Markets.An audit allows companies’ access to public securities markets. In many cases, companies also need audits to support a lender’s loan decisions. †¢ Lower Cost of Capital. An audit often allows companies to obtain capital at a lower cost of capital, because of the reduced information risk associated with audited financial statements. †¢ Deterrent to Inefficiency and Fraud. Research has demonstrated that when employees know that an independent audit is to be made, they take care to make fewer errors in performing accounting functions and are less likely to misappropriate company assets.The fact that financial statement assertions are to be verified reduces the likelihood that management will engage in fraudulent financial reporting. †¢ Control and Operational Improvements. Based on observations made during a financial statement audit, the independent auditor often makes suggestions to improve internal control, to evaluate management’s assessments of business risks, to recommend improved performance measures, and to make recommendations to achieve greater operational efficiencies within the client’s organization.Your fellow business student is correct that these benefits are not achieved when an audit is not performed in accordance with professional standards. b. Even an audit performed in accordance with professional standard may not detect every material misstatement in financial statements. The following inherent limitations explain why an audit can only provide reasonable assurance that financial statements are free of material misstatement, not a guarantee that the financial statements are accurate. †¢ Reasonable Cost. Audits must be performed at a reasonable cost.Auditors use selective testing, or sampling, of the accounting records and supporting data. In addition, the auditor may choose to test internal controls and may obtain assurance from a well-functioning system of int ernal controls. Audits cannot audit every transaction. †¢ Reasonable Length of Time. The auditor’s report on many public companies is usually issued three to five weeks after the balance sheet date. This time constraint may affect the amount of evidence that can be obtained concerning events and transactions after the balance sheet date that may have an effect on the financial statements.Moreover, there is a relatively short time period available for resolving uncertainties existing at the statement date. †¢ Alternative Accounting Principles. Alternative accounting principles are permitted under GAAP. Financial statement users must be knowledgeable about a company’s accounting choices and their effect on financial statements. For example, there may be a material difference between the value of inventory using LIFO or FIFO. †¢ Accounting Estimates. Estimates are an inherent part of the accounting process, and no one, including auditors, can foresee the ou tcome of uncertainties.Estimates range from the allowance for doubtful accounts and an inventory obsolescence reserve to impairment tests for fixed assets and goodwill. An audit cannot add exactness and certainty to financial statements when these factors do not exist. 1. 23(Estimated time – 15 minutes) |1. |State boards of accountancy |10. |State societies of CPAs | |2. |FASB and GASB |11. |SEC, state and federal courts | |3. |AICPA |12. GASB | |4. |SEC |13. |AICPA | |5. |AICPA, state societies of CPAs, |14. |State boards of accountancy | | |and state boards of accountancy | | | |6. |FASB |15. |AICPA | |7. |State boards of accountancy |16. Practice units | |8. |SEC |17. |GAO | |9. |AICPA |18. |IRS | 1. 24(Estimated time – 20 minutes) a. The four sets of standards in the private sector and the standard setting bodies are: (1) accounting by the FASB and GASB, (2) auditing by the AICPA, (3) professional ethics by the AICPA, and (4) quality control by the PCAOB and th e AICPA. The other components of the regulatory framework are: (1) firm regulation that occurs within the public accounting firm through day-to-day monitoring of the actions of the firm's professional staff by the firm's management; (2) inspections and peer reviews that relates to the activities of professional entities outside the firm such as the PCAOB and the AICPA's Practice Monitoring (Peer Review) program; and (3) governmental regulation that occurs at both the state and federal levels through activities that range from positive enforcement programs to punitive actions.This type of regulation is done by state boards of accountancy, the SEC, and state and federal courts of law. 1. 25(Estimated time – 30 minutes) | | |Purpose of Policy / Procedure |Additional | |Policy/ |Element |(b) |Procedure | |Procedure |(a) | |(c) | |1. Personnel Management |Personnel should have the qualifications to |Establish qualifications necessary for | | | |fulfill responsibilities they may be called upon |each level of responsibility in the firm. | | | |to assume in the future. | | |2. |Engagement Performance |Work at all levels should be supervised to ssure |Establish procedures for reviewing working| | | |that it meets the firm's standards of quality. |papers and reports. | |3. |Personnel Management |Work is assigned to people who have the technical |Identify areas and specialized situations | | | |training for the assignment and personnel should |for which consultation is required. | | |seek assistance, when necessary, from persons | | | | |having appropriate expertise, judgment, and | | | | |authority | | |4. Independence, Integrity and|All professionals should be independent of |Monitor compliance with independence | | |Objectivity |clients. |rules. | |5. |Monitoring |Determine that procedures relating to the other |Provide for reporting inspection results | | | |elements are being effectively applied. |to appropriate management levels in the | | | | |firm. | |6. Personnel Management |Only individuals who possess the qualities of |Maintain a recruiting program to obtain | | | |integrity, competency, and motivation should be |new hires at the entry level. | | | |hired. | | |7. |Personnel Management |Personnel should have the knowledge required to |Provide Programs to develop expertise in | | | |fulfill assigned responsibilities. specialized areas and industries. | |8. |Engagement Performance |Personnel should have the technical training and |Permit partner in charge of engagement to | | | |proficiency required by the engagement. |approve assignments. | |9. |Acceptance and Continuance |The firm should not be associated with clients |Establish review procedures for continuing| | |of Clients and Engagements. |whose management lacks integrity. |a client. | 1. 6(Estimated time – 30 minutes) a. The PCAOB’s inspection program and the AICPA’s practice monitoring (peer review) program do not have a direct impact on individual memb ers. They are focused on a firm’s quality control activities. However, these programs may have an indirect effect on members who are involved in audits that are subject to inspection or peer review and all individuals in a firm may receive certain types of continuing professional education based on the findings of these programs. . The PCAOB is responsible for the inspection of audit firms that audit public companies. The AICPA’s practice monitoring (peer review) program is focuses on audit firms that audit private companies. The objectives of both programs focus on a firm’s adherence to quality control practices. c. The following table compares the objectives of the PCAOB’s inspection program and the AICPA’s practice monitoring (peer review) program. They both focus on a firm’s adherence to quality control practices. PCAOB’s inspection program |AICPA’s practice monitoring (peer review) program | |In conducting inspections, the Sarbanes-Oxley Act of 2002 states |The purpose of a peer review is to determine whether: | |that the PCAOB should: |The reviewed firm’s system of quality control for its accounting | |Inspect and review selected audit and review engagements of the |and auditing practice has been designed in accordance with quality | |firm. control standards established by the AICPA. | |Evaluate the sufficiency of the firm’s quality control systems and |The reviewed firm’s quality control policies and procedures were | |the firm’s documentation and communication of that system. |being complied with to provide the firm with reasonable assurance | |Perform such other testing of the audit, supervisory, and quality |of conforming to professional standards. |control procedures of the firm as are necessary or appropriate in |The reviewed firm has demonstrated the knowledge, skills, and | |light of the purpose of the inspection and the responsibilities of |abilities necessary t o perform accounting, auditing, and | |the board. |attestation engagements in accordance with professional standards, | | |in all material respects. | d. The primary activities of the AICPA practice monitoring program include providing peer reviews and issuing reports on a firm’s compliance with quality control standards. Professional Simulation | (Estimated time – 30 to 45 minutes) | |Research | | | | | | |Situation | |Communication | A student can perform the search of quality control standards in two ways. First, the student can do a key words search on â€Å"monitoring procedures. † Second, if a student looks at the way the Quality Control Standards are organized, he or she will note that QC Section 30 addresses Monitoring a CPA Firm’s Accounting and Auditing Practice.The relevant paragraphs are outline below. 1. Explain the monitoring procedures that should be performed by the firm. QC Section QC 30. 03 -. 08 2. Explain the factors that should be co nsidered by small firms with a limited number of management individuals. QC Section QC 30. 10 -. 11 | | |Communication | | | | | |Situation |Research | | To: Tom Meyers and Kenny Vaughn Re: Monitoring ProceduresFrom:CPA Candidate Based on a review of relevant quality control standards (QC 30. 03-. 09) the firm’s monitoring procedures should include the following: 1) Inspection procedures evaluate the adequacy of the firm's quality control policies and procedures, its personnel's understanding of those policies and procedures, and the extent of the firm's compliance with its quality control policies and procedures. These might include: a) Review of selected administrative and personnel records pertaining to the quality control elements. ) Review of engagement working papers, reports, and clients' financial statements. c) Discussions with the firm's personnel. d) Summarization of the findings from the inspection procedures, at least annually, and consideration of the systemic c auses of findings that indicate improvements are needed. e) Determination of any corrective actions to be taken or improvements to be made with respect to the specific engagements reviewed or the firm's quality control policies and procedures. f) Communication of the identified findings to appropriate firm management personnel. ) Consideration of inspection findings by appropriate firm management personnel who should also determine that any actions necessary, including necessary modifications to the quality control system, are taken on a timely basis. 2) Preissuance or postissuance review of selected engagements. 3) Analysis and assessment of a) New professional pronouncements. b) Results of independence confirmations. c) Continuing professional education and other professional development activities undertaken by firm personnel. ) Decisions related to acceptance and continuance of client relationships and engagements. e) Interviews of firm personnel. 4) Determination of any correct ive actions to be taken and improvements to be made in the quality control system. 5) Communication to appropriate firm personnel of any weaknesses identified in the quality control system or in the level of understanding or compliance therewith. 6) Follow-up by appropriate firm personnel to ensure that any necessary modifications are made to the quality control policies and procedures on a timely basis.

American Samoa

I’m from American Samoa Samuelu Tofiga PSY 202 Renee Bostick 2/25/2013 Outline Introduction Thesis: Here are my five characteristics that I want to share with you, I’m from American Samoa, one of the territories of the United States of America, I’m a proud Samoan, Family, and Culture and Tradition. I. American Samoa a. Beautiful island to take a vacation on b. Many myths and folk tales from the past c. The social, political and family issues are mere windows at forming the many facets and drawings that connect the cultures of the world II.One of the territories of the United States of America d. American Samoa is served by one major airline today and two computer, or smaller, airlines e. There is television and newspaper in print f. Telephone (including cellular phone service) and Internet service available and used by almost everyone on the island III. I’m a proud Samoan g. I am a full Samoan and I let you know that being a Samoan or live in Samoa takes y ou in a different place and we always love visitors from outside or around the world who wants to visit the beautiful island of American Samoa h.Some Samoans leave our island and move in different places but suddenly they will come back where they originated from and where they belong to i. No matter where you go, no matter how far you go, you will always be back where you belong to IV. Family j. Children are taught when they are young to respect their older siblings k. The father is the patriarch of the family and next to him is the mother. From there it is the children from oldest to youngest l. Within the family, giving and receiving tautua (service), fa‘aaloalo (respect) and alofa (love) are crucial in Samoan social relationsV. Culture & Tradition m. The concept of fa‘asamoa is essential to Samoan identity, and consists of a number of values and traditions: aiga (family), tautala Samoa (Samoan language), gafa (genealogies), matai (chiefly system), lotu (church), and fa'alavelave (ceremonial and other family obligations) n. Hospitality to outside visitors is a natural part of the culture, though it is most important to observe and respect local Samoan traditions o. When visiting Samoa, your resort, hotel or lodging will be pleased to advise you of other local customsRunning Head: AMERICAN SAMOA I’m from the beautiful island of American Samoa Samuelu Tofiga Ashford University of Iowa Abstract American Samoa is what some people called the joyful place or the island of the paradise. Hi my name is Samuelu Tofiga I’m from the territory and the island of American Samoa; I welcome you to the story or some important facts of my beloved island to you folks all around the world. You almost can’t find my island on the globe or the map, but it’s a tiny rock where we live at and it’s in the Pacific Ocean and its closer to the equator.I want to take you to the interesting story of where I’m from and tell you we are hu man beings too. You will be able to enjoy my writing and explore the new information from my island. I’m from the beautiful island of American Samoa Don’t shrink your dreams, super-size your courage and abilities (â€Å"Salmonsohn). Welcome everyone to my island of American Samoa; if you want to explore one of the passion islands in the Pacific Ocean, you should visit American Samoa. In the past, my island was form from small tiny rocks, they break apart and become lands.Here are my five characteristics that I want to share with you, I’m from American Samoa, one of the territories of the United States of America, I’m a proud Samoan, Family, and Culture and Tradition. First of all, American Samoa is a beautiful place; an island to take a vacation on, if you want to go to someplace warm, you should visit American Samoa it’s closer to the equator. We have many myths and folk tales from our own ancestors in the past, up until now we usually maintain t hat fact from the past.It is very important for people all around the world that American Samoa is very helpful, people are very kind and I know many people from different countries are likely to live, stay and make their family here in American Samoa. American Samoa is a wonderful example of a culture and a people that, over the years have developed into a diverse structure; the traditional and the modern. Comparing and contrasting these two can include many elements, but the economy and religion are two that affect almost every area of both groups of these people.The social, political and family issues are mere windows at forming the many facets and drawings that connect the cultures of the world. Secondly, American Samoa is one of the territories of the United States of America. As an unincorporated and unorganized territory of the United States and administered by the Office of Insular Affairs and the United States Department of the Interior Independence, the America Samoa milit ary activities take place within the United States. American Samoa is served by one major airline today and two computer, or smaller, airlines.There is television and newspaper in print. Surprisingly though, telephone (including cellular phone service) and Internet service available and used by almost everyone on the island. A proud Samoan should have knowledge and familiar with the Samoan Culture, the pride to be a Samoan, and understand and loves to communicate and work together with the people of Samoa. I am a full Samoan and I let you know that being a Samoan or live in Samoa takes you in a different place and we always love visitors from outside or around the world who wants to visit the beautiful island of American Samoa.Some Samoans leave our island and move in different places but suddenly they will come back where they originated from and where they belong to. No matter where you go, no matter how far you go, you will always be back where you belong to. Family is a key to t he Samoan people because it ties altogether with the culture and tradition. â€Å"Children are taught when they are young to respect their older siblings. At the same time their older siblings are being taught to respect their elders. There is always someone older than you to give respect to. The structure of a Samoan family follows a hierarchy. The father is the patriarch of the family and next to him is the mother. From there it is the children from oldest to youngest. This structure becomes very important as the children learn faaaloalo because the siblings are very much involved with each other’s learning. The central element in Samoan culture is the aiga (family). Within the family, giving and receiving tautua (service), fa‘aaloalo (respect) and alofa (love) are crucial in Samoan social relations.Young people are expected to serve and show respect to elders, and can expect to receive love, protection, honor, a name to be proud of, and defense by the family when it is needed. The Samoan Culture and Tradition is very important. The concept of fa‘asamoa is essential to Samoan identity, and consists of a number of values and traditions: aiga (family), tautala Samoa (Samoan language), gafa (genealogies), matai (chiefly system), lotu (church), and fa'alavelave (ceremonial and other family obligations).There are also the associated values of alofa (love), tautua (service), fa‘aaloalo (respect), feagaiga (a covenant between sibilings and others) and usita‘i (discipline). Hospitality to outside visitors is a natural part of the culture, though it is most important to observe and respect local Samoan traditions. These include not giving money to children, removing footwear before entering a fale, never standing when a local elder is sitting, asking permission before taking photos in a village, avoiding skimpy attire, wearing a lavalava (sarong or cloth wrap) when visiting churches or villages.Nude or topless bathing is prohibited. Wh en visiting Samoa, your resort, hotel or lodging will be pleased to advise you of other local customs. As of now, you understand and really enjoy the short story from where I am from, and if you really wanted to visit or you want it a proof come and visit my island and you will definitely wanted to go back where you came from. You will enjoy your staying and wanted to live in American Samoa forever.Likewise I wanted to inform you again my five characteristics; American Samoa is where I am from, one of the territories of the United States of America, proud Samoan, family, culture and tradition. References Salmonsohn, K. (n. d. ). Cute & Inspirational Sayings. In notsalmon. com. Retrieved February 8, 2013 (2001). In http://amsamoa. net/. Retrieved February 10, 2013 The Family Faaaloalo (2005). In www. saolelei. com. Retrieved February 10, 2013 Samoan Culture (1998). In www. teara. govt. Retrieved February 10, 2013 Samoa – its culture and traditions (2013). In www. samoaholidays . co. uk. Retrieved February 10, 2013

My Journal during the Gettysburg essays

My Journal during the Gettysburg essays Today is the day Tuesday June 30th, 1863. Variable weather. There is sunshine and rain. On the 24th General Robert E. Lee leads the troops across the Potomac River headed towards Pennsylvania. General Lee is the Commander of the Northern Virginia Army. Major cities in the North such as Philadelphia, Baltimore and even Washington were under attack. We are preparing for what can be the best ore the worst. I was assigned as the aide to General Robert E. Lee. General Lee is known to be a hard general. He commanded the US Military Academy and in 1861 was made commander-in-chief of the Virginia forces. The Union Army of the Potomac under its very new and inexperienced commander, General George G. Meade, marched to intercept Lee. Not much has happened today it hasnt been bad and there wasnt really any casualties. This evening, there is much activity. Troops are withdrawn from all parts to march to Gettysburg. Reports that all ready there has been an engagement at Cashtown. The cooks are busy preparing rations for the next few days. Today I wrote my family a letter. I miss my son Gabriel and my wife Alicia. Im glad to fight for my country America and I am more than willing to do anything to keep us together. On this Wednesday morning, two divisions of Confederates headed back to Gettysburg. Its a very muddy day from yesterdays rain. They ran into Federal cavalry west of the town at Willoughby Run and the battle began. Events would quickly escalate. General Lee rushed 25,000 men to the scene. The Union had less than 20,000. There was fierce fighting and many casualties on both sides. Lee ordered for me to tell Confederate General R.S. Ewell to seize the high ground from the battle from the Federals if practicable. General Ewell hesitated to attack giving the Union troops a chance to dig in along Cemetery Ridge and bring in reinforcements with artillery. By the time General Lee realized ...

Study Skills for Intermediate Level Language Learners

Study Skills for Intermediate Level Language Learners Learning any language takes practice - lots of practice! Often, its difficult to know what you should practice. Should you watch a video? Perhaps, it would be a good idea to do a few quizzes. Of course, you should try to speak English with your friends. All of these are great ideas, but its also important to build a routine. A routine will help you make studying English a habit. Thats the best way to improve your English! Make Learning a Habit Its important to be exposed to many different areas every day. However, you shouldnt try to study too many different subjects. These suggestions take a short listening and reading as the basis for daily practice. You are trying to learn many new things, so dont try to learn too much in any one area too quickly! Practice Routine Listen - 15 minutes: You can enhance your listening skills through specific strategies.Read - 15 minutes: Choose a subject you like to read about and read for fun.Improve your vocabulary - 10 minutes: Take five minutes to write down all the new words you find in your listening and reading exercises. Keep a notebook, and write in the translation in your native language.Grammar - 10 minutes: Think about what you are studying in English class (if you are taking it). Or, if you are studying by yourself, take out your grammar book and find one grammar point to review. Take a quick look at the grammar and then think about the listening and your reading. Did you hear or read these forms? How were they used?Speaking - 5 minutes: It is very important to move your mouth and speak! Even if you only speak to yourself. Take five minutes and speak out loud (not silently). Try to quickly summarize what you listened to and what you read. Can you do it? Of course, its better if you can do this with a friend. Find a friend and study together a few times a week. You can practice together. Thats it! Approximately 45 minutes a day, every day - or at least four times a week! If you continue to do this, you will be surprised at how quickly your English improves!

Free sample - Political Science. translation missing

Political Science. Political ScienceFreedom and political freedom for that matter refers to the lack of interference with the supreme, independent authority over an area or even territory by individual(s) through use of coercion or aggression. A state is said to be free if her government does not oppress her people. A society which is not free is the said to be a totalitarian society and is characterized by absence of political freedom with an aim to regulate almost every aspect of behavior. With such a society, freedom would refer to human relations only and coercion is a common phenomenon (Phillips, 276). The concept of political freedom is closely associated with civil liberties and individual rights. Political freedom is not a standalone concept but an aggregation of many concepts and freedoms which include; freedom of assembly, freedom of association, freedom of movement, freedom of religion, freedom of speech, freedom of press, freedom of thought, freedom from unreasonable seizure, scientific fre edom and academic freedom. All these freedoms shape the political freedom for it is the nature of the politics of any country that they are allowed or even denied (Friedrich A., 84). While freedom is more on the sovereignty of any state and her people, democracy refers to a government of the people, by the people for the people. Democracy can direct where the power to govern the people is directly from the people or it can be representative democracy where people elect or choose representatives to join the authorities on the behalf of the people (Brown H., 44). The United States of America has had a complex political system than most of the other government systems in the world. This is associated with the social divisions in the United States of America. The United States of America has both whites and black Americans. The coexistence of these two groups has not been very friendly. The whites always see the blacks as a lesser gene that incapable of doing what the whites can do. This kind of a division and oppression is seen on almost all the key sectors of the United States Economy from political world, government appointments and even business. As a result, the blacks have struggled their way out of poverty and even if little has been achieved, there is some light at the end of the tunnel. For instance, due to oppression, most blacks went into the music industry where they felt they can influence a large number of people especially the youth. Their music is mostly rap and the message is fighting the oppressing authorities. The whites rule the United States of America. The ruling class has gone further more and above any other in the world to suppress any public discussion about the social classes in the USA. Anticommunist groups in the late 1940 campaigned to outlaw any public opinions on socialism, Marxism among other classes in the United States. Those behind the move were the likes of John McCarthy. The public did not take it lightly and instead responded with fury. It resulted to the 1960 civil unrest in the United States of America. The government put some efforts to frustrate any efforts by the civil society to liberate itself through divide, confuse and rule. Things went out of hand and the American working class started emerging as an independent social force. Other groups like the human rights groups, labor movements and gay liberation all emerged. There was a large division of the society between the small group of capitalist who owned the production factors and was mostly the whites and the majority of the population who must sell their labor capabilities to make a living who were mostly blacks. With those characteristics of the United States of America and its economy, freedom had no meaning especially fir the oppressed and they to fight for it. The Democratic Party became the vehicle to liberation especially for the blacks. Oppressions were along the lines of race and gender. The party recruited blacks, females and Hispanic politicians. With these efforts, the last twelve years of the United States of America has been under two Democratic presidents and one republican with the post of United States secretary of state being given to white man, black man. This can be seen as a step forward towards the achieving freedom through fighting. The biggest hurdle to clear remains not on the racial ground but on the economic division. All these leaders are representatives of ruling class of the US and the world for that matter but not for blacks or white. Barack Obama on being elected the president of the United States of America crowned the fight. Also the dream of martin Luther Kin g jnr. came into fulfillment that one day there will be a more united society in USA where blacks and whites will be treated equally. He is the first African American president and he has overseen the biggest hand over of resources to the rich and Wall Street speculator in history of the United States of America.   He has also promoted nationwide wage cutting and union busting and in this Obama has demonstrated that he is out to serve not to be bonked by his skin color or even origin. United States of America still faces the challenge of a gap along economic endowments with 1 per cent of the population owning 40 per cent of the US wealth and monopolizing about 20 per cent of the total US income. Affirmative action in the public sector Affirmative action is a policy by the government with an aim to fight imbalances and injustices within its citizens. The injustices result unfairness and lack of a level ground for the players. This has been the case in the United States of America. Initially it was along racial biases where the blacks could not mix with the whites; some jobs were reserved for the whites, the big estates and cities were seen to belong to the whites. This is how the northern America has developed to a first world while countries in the Southern America have remained struggling and even today are classified as second world and they are mostly occupied by the blacks. Currently there are biases along economic grounds where the rich rule America and make decisions. Affirmative action would correct these anomalies. The policy though difficult to implement for those in authority and the rich will fight it, will ensure that there is a balance between the whites and the blacks in government appointments among other white collar jobs. Women should be equally represented as well as men. According to the protection clause of the 14th amendment, every citizen needs to be given an equal opportunity. Citizens should not be exposed to unfairness. For this to be realized then affirmative action is inevitable for under normal and real circumstances the level ground cannot be achieved for some people in the same economy are so much ahead of the others with resources and political power and hence the government needs to   put some checks and balances.    References Brown, Charles H., the Correspondents' War. New York: Charles Scribers' Sons, 2005. Friedrich August von Hayek, ‘Freedom and Coercion’ in David Miller (ed), Liberty (2007) pp. 80-86 Patrick Martin (2009). The fundamental social division is class, not race or gender.Phillips Shively, Power and Choice: An Introduction to Political Science. 8th ed. NY: McGraw Hill, 2003.

Classification Essay - 'Life's A Door' Example | Topics and Well Written Essays - 1500 words

Classification - 'Life's A Door' - Essay Example What’s important, and something that we frequently forget, is that professors have personalities as well as their own lives outside of the classroom. Yes, believe it or not, professors have their own lives and some even their own families! Professors do not exist on this planet solely to lecture, scold and fail students . While the personalities of professors are varied, this research essay seeks to demystify the illusive Fordham University professor personality. This classification essay thus endeavors to place things systematically into categories and endeavor to discover the larger patterns of professors’ personalities by grouping ideas and concepts together. What does our classification of professor’s doors reveal about professors? The following will explore this important question with an eye to understanding the illusive personalities of Fordham University professors. Exploring the hallways of our University, I stumbled across a wide array of information on the doors of professors which led me to hesitantly conclude that yes, professors at our esteemed institute of higher education do have personalities! In the United States professors often seem preoccupied with lectures, exams and securing necessary funding for research projects. Little do we – the students – know that our professors have vibrant and often eccentric personalities. Looking at the eclectic doors of the professors of Fordham University, I had the opportunity to understand a little bit about what inspires professors and makes them tick. Exploring the doors of professors I determined that professionalism and humor were key to uncovering the personalities of professors. Following this, inspirational sayings were another important characteristic of the doors of profs as they sought to inspire the student body. Finally, unabashed departmental promotion was a characteristi c which was

Proposal of Anti-discrimination of Mexican Americans in the South Research Paper

Proposal of Anti-discrimination of Mexican Americans in the South - Research Paper Example The United States has witnessed the movement of many ethnic and racial groups from Latin America and South America. These groups are often identified as Latinos, Hispanics and Mexicans in popular jargon though their racial and ethnic linkages may not always be with these particular groups. Perhaps the greatest influx of these racial and ethnic groups has been in the South of the United States where hundreds of thousands of people cross the border each year in search of better job opportunities and living standards. The most notable of these movements of Latinos and Hispanics originates from Mexico which is just south of the United States border. A large proportion of these immigrants are Mexicans while there are large swathes of naturalized Mexicans already present inside the United States. The Mexican ethnic groups have long been subject to racial discrimination in one form or the other such as the popular association of mafia and drug culture with the Mexicans (E-RACE, 2011). Howev er such sentiments are not always grounded in fact and the Mexicans have played a large part in the development of the United States economy. The racial discrimination faced by the Mexicans has brought direct costs for the federal as well as state governments. This study will focus on the costs of discrimination against Mexicans in South Carolina and the actions and policies that could be implemented in order to deal with these problems through affirmative action and other means. 2. Defining Mexicans As mentioned before the term Latino, Hispanic and Mexican tends to over assume the racial and ethnic identities of the subject groups. The living habits and social behavior as well as the overall outlook for these groups are similar so it is natural to find discrimination across the board for all of these groups. However for the purposes of this study the particular segment in focus will be Mexicans who reside in South Carolina. These Mexicans could either be immigrants who have come ac ross the border recently, workers who work for some time in the United States and then relocate to Mexico as well as Mexicans who are permanently settled in the United States and are naturalized. 3. Economic Profile of Mexicans in South Carolina A study conducted for Mexicans available in South Carolina (Lacy, 2007) demonstrated that most Mexican immigrants were employed in four economic sectors that are: Construction; Restaurants; Manufacturing; Services. Some smaller proportions of Mexicans are also employed in poultry processing and landscaping as well. The study showed that only 0.02 percent of the included respondents were reported as unemployed. However around 11% of the surveyed women (who were home makers) said that they considered taking up another job to augment the total family income. The communication barrier because of lingual differences (Spanish versus English) seemed to play a major role for these women being unable to find jobs. Around 54% of the women surveyed wer e employed and out of these some 56% worked either in restaurants or as domestic help (such as house cleaning, elderly and child care). The income levels of the respondents varied widely. People employed in the construction industry reported incomes of $ 1,350 per month on average but these figures varied depending on weather conditions as well as other factors. The people employed in restaurants reported higher earnings of around $ 1,450 per month on average while those in the manufacturing sectors reported incomes

Better Acquisition Planning and Contracts Term Paper

Better Acquisition Planning and Contracts - Term Paper Example DHS, HHS and NASA preferred proper implementation of policies to ease their work. Moreover, the three departments adopted the need to establish a proper time frame. The three agencies: HHS, DHS and NASA, as well as, USAID developed policies, which formulated various different necessities and levels of supervision for the acquisition planning that was aimed at providing a balance between oversight and time and organizational load. Together, HHS, DHS and NASA opted for a written acquisition plans that were closely related to the fundamentals contained and defined in the federal acquisition regulation. All the departments and agencies were required to have all their cost approximation and obligations ready during acquisition planning; its aim was to ensure that time consumption and operational costs were minimized. However, NASA and DHS guidance considered the inclusion of essential lessons learned and new skills acquired from the past contracts they have been involved in the acquisitio n planning. In contrast, the three agencies have established differing conditions on the acquisition planning, for example, the individuals to carry out reviews of the documents (Compton, 2010). Implementation of the policies established under the acquisition planning took varying approaches. ... DHS, on the other hand, stated that the acquisition plans did not provide for acquisitions, for example, urgent situations, acts that had been integrated in an earlier plan already approved or procurements carried out within the mandate of Small Business Research Program (SBRP). NASA, just like HHS stated that acquisition plans did not provide room for un-sourced for proposals. NASA also confirmed their wish that architect-engineering services and research from nongovernmental organizations should not be included in the acquisition plans. Basing on the dollar awards, DHS, HHS and NASA had different requirements for different levels of grant. DHS viewed that it was essential to have vital information stored in an advanced Acquisition database for all rewards valued below $10 million. DHS proposed that failure to include the information in a database, a written acquisition plan had to be prepared. NASA opted for meetings on procurement strategy, which was aimed at establishing the way forward for awards below $10 million. The main agenda of the meeting was to look for approval of their proposal (Compton, 2010). HHS and NASA required that written acquisitions be provided for contracts that were way higher than the expectation of the agency; HHS demanded written documents for contracts above $500,000, while NASA opted for documents for any value of $10 million and above. Several elements are essential in an acquisition planning that includes cost, time, need and lessons learned from past contracts. It is very crucial to ensure that proper cost estimations are made so that the awards can cover the proposed use. The organization requesting for grants should work in collaboration with other stakeholders so that they can coordinate the process. The

Purpose and Effects of Section 4 of Human Rights Act Assignment

Purpose and Effects of Section 4 of Human Rights Act - Assignment Example In the case of primary laws, the right simply accrues upon a finding of incompatibility but in the case of secondary laws, there must be a determination of incompatibility in addition to the requirement that the primary legislation relevant to it prevents its removal. Instances, when the courts used this prerogative, is in the cases of International Transport Roth GMBH and others v Secretary of State for the Home Department and the R (H) v Mental Health Review Tribunal N&E London Region.  In Roth, a group of lorry drivers and haulage companies challenged Part II of the Immigration and Asylum Act for being incompatible with convention rights. The said legislation was passed to answer the flagrant clandestine illegal entry by penalizing, among others, the owner, driver, operator, and hirer with a fine of  £2000. The lower court declared the said provisions of law incompatible with Art 6 of the HRA because it penalizes, in effect, a criminal act despite its claim to the contrary and therefore violates Art 6 because the determination of guilt, among others, is single left to the Secretary of State and Art 1 because of the penalty of vehicle detention involved infringement on property rights. On the other hand, in the R(H) case, the court made a determination of incompatibility against s 73 of the Mental Health Act of 1983 on the ground that it violates Art 5 on the Right to Life and Liberty by placing the burden of proof on the applicant rather than the hospital in showing basis for detention of patient in a mental hospital.  As stated, only certain courts enumerated by s 4 can exercise this prerogative. However, the preceding section of the HRA which requires that both primary and secondary legislation â€Å"must be read and given effect in a way which is compatible with Convention rights† does not distinguish which courts are obliged or not. The implication is that although not all courts are given the prerogative to declare incompatibility with conv ention rights, all courts must nevertheless take into consideration the issue of compatibility but apply the national law just the same. The remedy in such cases is an appeal to a higher court with the power to declare such incompatibility.

Does the corporate governance maximize shareholders wealth Essay

Does the corporate governance maximize shareholders wealth - Essay Example Shareholders are interested to know if the risk they took in investing in the company provided returns that increase the wealth not only of the company but also of the shareholders as well. II. Critical evaluation of corporate governance of a selected company Leeds Group’s trading operations are conducted by Hemmers-Itex Textil Import Export GmbH. Hemmers is based in Nordhorn, Germany and has a Chinese subsidiary based in Shanghai. Together these companies employ some 120 people and achieved fabric sales of 13.1 million linear metres in the year ended 30 September 2009 (Leeds Group 2012). Inferring from the annual report of Leeds PLC, it can be said that the company is conservative in applying its cost. Conservative in applying cost meant providing generous allowance for expense to have a more accurate and realistic cost of the company. In fact, Leeds PLC may be one of few companies who are â€Å"honest enough† to reflect a s of  £454,000 in the fiscal year 2012 (Leeds Group PLC 2012) that would be seen by its shareholders. It is tough for the company to reflect a loss on annual report because it may not sit well with the shareholders who might withdraw their investments in the company and leave the company broke affecting not only its liquidity but also its financial position. ... The classical approach to organisational effectiveness was mainly from a managerial viewpoint. Further, classical organisational effectiveness postulated that hard and efficient labour would ultimately reap rewards for management and employees, by increasing the performance outcomes of the organisation. Thus, by raising the productivity, higher profits would be accrued, which in turn would give rise to higher pay, and consequently improved worker satisfaction (Etzioni, 1964). Today’s concepts of effective organisations and management are related to past perspectives (Baker and Branch, 2002). The contemporary globalisation of business profoundly increases the level of competition in most industries. For example, Singapore aspires to lead the biotech industry, Korea’s Samsung and LG have become established worldwide as reputed brands, while Malaysia is a leader in chip manufacturing. â€Å"These new competitors have advantages that range from geography to high-skill, rel atively low-wage workforces† (Lawler and Worley, 2011, p.4). The greatest changes in the recent decades relate to rapid developments in technology and telecommunications including the Internet, satellite TV, and cell phones linking most parts of the world, creating new business opportunities (Lawler and Worley, 2011). Significantly, the classical school developed universal principles applicable to all organisations in all situations. â€Å"The classical theorists conceived of organisations as mechanical devices to achieve oranisational goals and objectives† (Alajloni et al., 2010, p.60). Although classical organisational effectiveness has sustained through several changes in organisational management

Purpose and Effects of Section 4 of Human Rights Act Assignment

Purpose and Effects of Section 4 of Human Rights Act - Assignment Example In the case of primary laws, the right simply accrues upon a finding of incompatibility but in the case of secondary laws, there must be a determination of incompatibility in addition to the requirement that the primary legislation relevant to it prevents its removal. Instances, when the courts used this prerogative, is in the cases of International Transport Roth GMBH and others v Secretary of State for the Home Department and the R (H) v Mental Health Review Tribunal N&E London Region.  In Roth, a group of lorry drivers and haulage companies challenged Part II of the Immigration and Asylum Act for being incompatible with convention rights. The said legislation was passed to answer the flagrant clandestine illegal entry by penalizing, among others, the owner, driver, operator, and hirer with a fine of  £2000. The lower court declared the said provisions of law incompatible with Art 6 of the HRA because it penalizes, in effect, a criminal act despite its claim to the contrary and therefore violates Art 6 because the determination of guilt, among others, is single left to the Secretary of State and Art 1 because of the penalty of vehicle detention involved infringement on property rights. On the other hand, in the R(H) case, the court made a determination of incompatibility against s 73 of the Mental Health Act of 1983 on the ground that it violates Art 5 on the Right to Life and Liberty by placing the burden of proof on the applicant rather than the hospital in showing basis for detention of patient in a mental hospital.  As stated, only certain courts enumerated by s 4 can exercise this prerogative. However, the preceding section of the HRA which requires that both primary and secondary legislation â€Å"must be read and given effect in a way which is compatible with Convention rights† does not distinguish which courts are obliged or not. The implication is that although not all courts are given the prerogative to declare incompatibility with conv ention rights, all courts must nevertheless take into consideration the issue of compatibility but apply the national law just the same. The remedy in such cases is an appeal to a higher court with the power to declare such incompatibility.

Baiersdorf Case Study Example | Topics and Well Written Essays - 4250 words

Baiersdorf - Case Study Example As the paper highlights, the financial crisis has brought an adverse impact on Baiersdorf and in the first quarter of 2009, the company has switched to â‚ ¬1,029 million deposits into security to diversify its risks due to financial crisis. Just after the financial crisis, the year 2009 was very difficult for the company. Although the revenue was still relatively high at â‚ ¬5,748 million in 2008, the company has reported â‚ ¬5,633 million revenue in 2009, which is far less than the previous year. Thus, from the year 2008, a major restructuring procedure has begun in its various segments and is still going on. The prime objective of this report is to examine whether the restructuring strategy is really helpful for the company to move out the impacts of recession or not. The findings has suggested that proper implementation of the strategies like, product life cycle, international business strategy, product innovation and human resource management can make the local companies to create customer base in both local and host market. In addition to that, it also helps them to create brand awareness in the global market. Conducting this research has been one of the moat preferable and learning experiences in my life. It was exceptionally enhancing my knowledge and basic skill of analysis. Now, I am quite capable to handle the real life challenges that I can face while handling the real life problems. However, all these would have not been possible without special guidance and help of form many persons. First, I would like thank my supervisor for guidance and constant assistance throughout the research. After that a special thanks goes to my academic guides who shared their view and knowledge to encourage me. Finally, I would like to my team members who share their valuable insights with me and gave the strengths require to conduct the research. Based in Germany Baiersdorf is one the largest names in the global industry of personal care and cosmetics.

E-Learning Management System Essay Example for Free

E-Learning Management System Essay The basic facilitator for E-learning is triggered by the exponential growth of internet and thirst for information to make smooth decisions at all spheres. The primary purpose is to help people all over in making their lives easier. E-learning creates a network consisting of every being who desires to share and use information. It is very crucial to researchers, professionals and policy makers who require information at the correct time for their work and development. It helps immensely the businesses to cater to a large public domain, typically rendering to B2B, B2C and C2C models. It helps them to cater on-demand services from anywhere across the globe for taking advantage of technology and newer innovations for growth and development. Information can flow smooth across nations and businesses so that its transition can help them to learn newer things and implement it in practice creating an environment of trust and confidence. Communication forms a major part of our lives which can be enriched by sharing information. E-learning management system must be set up effectively with the help of domain experts and professionals so that the correct representation of information can take place. Appropriate classification and representation would further help in optimum procurement and use of it in practice. Knowledge repositories of current practices and lessons learned must be captured effectively for further derivation of knowledge and intelligence. The concept of Data mining is of great importance. Interoperability issues must be addressed to acknowledge the successful delivery of knowledge. Security and quality consideration is a priority as any form of abuse would affect quality of the content. Special care must be taken with regard to knowledge depository so that it can be successfully implemented in practice to render effective services to masses for their prosperity.