A Culture of Resistance: The Chipko Movement

Society as a collective entity could easily influenced an individual but in the same manner the society could also be shaped by people. This is exemplified through the idea of cultutral resistance which is a political activity that enables individual to create or change political discourse and eventually political practices (Duncombe, 2002). The Chipko Movement of India is a good example to better understand this.The Chipko Andolan also known as hugged the trees movement is an environmental activist that started in the grassroots level. Its origins could be traced back in March 1973 at Gopeshwar   in the Chamoli district, in Uttar Pradesh, India.A group of citizens hold each other hand in hand to create a human chain and hugged the trees to prevent a sport company from cutting it down. The same incident took place in the village of Reni in the Himalayas during the year 1974.Women coming from this village also protected the trees by hugging them despite the license given by the Gove rnment Department of Forests that enables the contractors to cut them. Ever since the Chipko Movement attracted attention coming from other people in India (Dwivedi, 1996).The Chipko Movement addresses the problem of inequality that is happening in the distribution of natural resources. The usage of commodities like trees creates a conflict in the country of India because of the contradicting demands for it. The marginalized minority utilizes this resource as a means that would support their livelihood. On the other hand, trees are needed in order to address the demands of commerce and industry (Shiva & Bandyopadhyay, 1986).The inequlity in this situation is not only in terms of the unequal distribution of natural resources but also in terms of the power and influence that big corporations have as compared to the marginalized citizens of India. It is something that usual political practices could not solve and sometimes even tolerate as in the case of the 1974 incident in the Reni V illage, which is why the Chipko Movement decided on a new method of addressing the problem.In order to fully comprehend this movement as well as the tactics that it utilized there should first be an understanding of Mahatma Gandhi's ideology when it comes to conflcit as well as the diverse religion of India. Gandhi is famous for leading non-violent forms of struggle that overthrew the colonial rule of the British in India.He was able to combine the idea of â€Å"ahimsa† meaning â€Å"no harm† or â€Å"wanton killing†Ã‚   with social struggle. This non-violent activists deems that the truth will eventually emerged as long as one party is committed in standing for it (Kamieniecki, 1993).Gandhi's â€Å"Satyagraha†or the search for truth was adapted by the Chipko movement through the â€Å"Forest Satyagraha† which means the continuous search for truth in terms of the rights of trees. This movement follow the idea of non-violence in fighting for their c ause that goes as far as including non-human forms (Dwivedi, 1996).Forest Satyagraha does not only answer economic and environemtal problems because it also has its religious aspect. The major religions in India promotes compassion for all life regardless of its contribution to human beings (Kamieniecki, 1993). Its religious basis also comes from the fact that this movement is participated and led by women. Women play a very vital role in the family particularly in the Himalayan area.They are more in touch with the natural environment because they have the task of gathering woods and other agricultural products for their family while their spouses leave them behind to work in urban areas.Himalayan women are also more religious than their male counterparts which is why they believe that green trees are the dwelling place of â€Å"Hari† or the Almigthy Father. Every tree has their own â€Å"Vriksadevata† or tree god and that the goddess of the forests, â€Å"Van Deviâ⠂¬  will assure the safety of their family (Dwivedi, 1996).Mahatma Gandhi strongly believes in the importance of India's various values and cultures. He deems that the problems they are facing could find its solutions in the very ideals that they have. His concept of â€Å"Satyagraha† which was later on used by the Chipko movement as â€Å"Forest Satyagraha† is a clear example of how non-violent form of resistance could work against unequal and cruel foes like large corporations.This method that they have utilized is rooted in the very culture of India which is their strong religious belief that gives importance in valuing all forms of life (Dwivedi, 1996).The tactics that was used by the Chipko Movement tends to reform the issue of inequality in the local and structural level. It is well-known that Hindus practice the caste system wherein its citizens are divided according to particular groups (Perez, 2004).This kind of structural system already paved the way for ine quality to propagate. There are people who enjoy the privileged and powerful position and those who are marginalized. Being the case, inequality in the distribution of natural resources is bound to happen with such kind of system.The Chipko Movement strives to change this very inequality that is embedded within India's structure and it became evident in a more localized level in the issue of logging. This movement started tackling inequality in the issue of the utilization of trees in the grassrootsbut this problem is just an effect of what is really happening in the structural level.Their actions started in giving immediate response in what is happening in the local level but the attention it acquired enabled it to highlight the root cause of the problem in the upper level. It does not only stop within the state institutions of the Indian government but it also reach the international level.Many states are using the ideals of   the Chipko movement as an example on how the pressin g problems in ecology and environmental sustainability could be deal with. (Agarwal, _).Using a non-violent method to addressed the causes that the Chipko Movement is advocating for reflects that they decided to take a different approach in solving problems. It is an approach that   embodies their very culture and ideals.Their understanding of the problem is dependent upon the thinking that its solution would come from these factors that they uphold. This is supported by Gandhi's same belief in the power of India's rich cultural heritage and its capability to solve the dilemma that their country has (Dwivedi, 1996).This social movement greatly believes in non-violence and the preservation of all forms of life. These beliefs influence their understanding of the problem and the path that they chose to addressed it.They saw the importance of trees in their livelihood that is why they protected it through the embraced tree tactic. This non-violent form of resistance symbolizes their u nderstanding that to be able to solve this dilemma compassionate means should be practiced.If they decided to find solution to the problem by using adversarial tendencies then they contradict the very ideal that they are fighting for. It is the Gandhian principles of â€Å"ahimsa† and â€Å"satyagraha† that they based their movement on. They have to uphold these principles in the decisions that they make and in the actions that they take.

Marketing Analysis of Gloria Jean’s Essay

Australian Coffee Making industry Australian coffee industry continues to mature and surge ahead. Australia has emerged as one of the most discerning and profitable coffee locations in the world, and the amazing monetary figures spent on coffee in Australia each year support global perceptions that Australians are in a position to judge the merits of good coffee. Over the past five years, Australia’s Cafes and Coffee Shops industry has demonstrated itself to be a complex, highly competitive and successful industry. Industry players have benefited immensely from the nation’s love of quality coffee, which steered the industry through the recent economic downturn, during which it outperformed rival hospitality industries such as restaurants and catering. Specialty coffee shops in Australia are becoming a lucrative sector, as a result of a growing coffee culture and increasing franchising opportunities. Australia’s strong coffee drinking culture has heavily influenced growth in specialty coffee shops , especially among the younger generation Gloria Jean’s in Australian Market Gloria Jean’s Coffees is dedicated to offering the world’s highest quality specialty coffee – from bean to cup. Australian owned and locally operated, the Gloria Jean’s Coffees family now stretches far and wide across the globe, with over 1,000 coffee houses in 39 countries. It is combination of passion, commitment to their communities and dedication to delivering the highest quality coffee to their guests that unites their global team in the same Vision – to be the most loved and respected coffee company in the world. Gloria Jean’s Coffees was founded by Gloria Jean Kvetko in 1979 in Chicago, USA. Gloria Jean’s Coffees began as a small coffee and gift shop in Chicago USA which now has over 110 locations throughout the U.S. Gloria Jean’s Coffees USA is owned by Diedrich Coffee, Inc located in Irvine, California. In 1995, Nabi Saleh and Peter Irvine, former Managing Director of advertising agency DDB Needham, visited the United States to sample the Gloria Jean’s Coffees brand. Saleh and Irvine identified the opportunity for this brand in Australia, purchasing the international licensing rights from Diedrich Coffee, Inc. They established Jireh International Pty Ltd the company that holds the right to franchise Gloria Jean’s Coffees in Australia, and purchased the rights to the Gloria Jean’s Coffees brand for all other countries from Diedrich Coffee, Inc, with the exceptions of the USA and Puerto Rico. In late 1996, Jireh International Pty Ltd opened the first Gloria Jean’s Coffees store in Miranda, Sydney, and two weeks later another in Eastgardens, also in Sydney. These stores were set up to test the concept in the Australian market. In early 1998, Gloria Jean’s Coffees Australia franchised its first store and within six years had opened 185 stores owned and operated by more than 100 franchisees. In 2003, a franchise opened in Darwin; this meant that the brand was now established in every Australian state and territory. Jireh International Pty Ltd formed a North American Affiliate, Praise International North America, Inc. and as of June 14, 2009, the North American rights were sold by Diedrich Coffee to the American Affiliate of the Australian holding company. Vision of Gloria Jean’s To be the most loved and respected coffee company worldwide. Mission of Gloria Jean’s Gloria Jean’s Coffees is committed to building a unified family, consistently serving the highest quality coffee and providing an outstanding and personalized service in a vibrant store atmosphere. Objective of Report The objective of the report is to identify the corporate and business strategies of Gloria Jean’s, its main competitive strengths and the possible threats that Gloria Jean’s may confront in the future. External Environment Analysis of Australian Coffee Making Industry Macro Environment (Six segments) Analysis Global Segment: Gloria Jean’s Coffees has strongly entering into global markets. It has teamed up with six new Master Franchise Partners in Saudi Arabia, Taiwan, Bangladesh, Sri Lanka, Oman and Azerbaijan. Gloria Jean’s Coffees followers will soon be able to enjoy a handcrafted cup of coffee in these global markets. The groups of consumers are very passionate about brands, especially such global lifestyle brands as Gloria Jean’s Coffees. Economic Segment: Australia has had one of the most outstanding economies of the world in recent years. As a high-growth, low-inflation, low interest rate economy, it is more vibrant than ever before. There is an efficient government sector, a flexible labor market and a very competitive business sector. Gloria Jean’s has taken this opportunity as consumers in Australia have higher disposable income and are willing to spend more. Demographic Segment: Gloria Jean’s Coffee is currently targeting small market segment, young adults segment, which comprises people age 18 to 25 years old, compared to Starbucks, 15 to 64 years old. Besides that, Gloria Jean’s mainly focuses on female customers, where half of the sales came from that particular gender. Political Segment: In Australia there are some rules and regulations that were created for the coffee industry, such as the Fair Trade Certificate and the Rainforest Alliance. Where the Fair Trade certification is an alternative marketing system designed to give the disadvantaged farmers guaranteed prices for their product while The Rainforest alliance focuses on how farms are managed rather than how products are traded. Gloria Jean’s has to follow these rules when they entered into Australian market. Socio-Cultural Segment: Australia’s strong coffee drinking culture has heavily influenced growth in specialty coffee shops, especially among the younger generation. Coffee drinking has become an integral part of the modern lifestyle in Australia and specialty coffee shops have become more than just a place for coffee. This is an advantage for Gloria Jean’s to survive in the Australian market. Technological Segment: Technological developments in the coffee industry are very limited. Ordering is one area where technology can be used. Gloria Jean’s buys and roasts its own coffees – controlling the process from the bean to the cup. Therefore it is important for them to know every aspect of the coffee industry to ensure that the products offered by them are top standard quality products and available at all times. Porter’s Five Forces Analysis According to Porter, there are five forces that determine industry attractiveness and long-run industry profitability. These five â€Å"competitive forces† are— (a) The threat of entry of new entrants, (b) The threat of substitutes, (c) The bargaining power of buyers, (d) The bargaining power of suppliers and (e) The degree of rivalry between existing competitors. The coffee making industry in respect of Porter’s five forces analysis is given below: Threat of new entrants: There are no barriers to entry in coffee shop market. The cost to set up a new coffee business is proportionately lower than those associated with developing new business in other industries. Even the four largest players within this market only have limited market share, totaling not more than 2% of the business. To open a coffee shop usually only requires small amounts of capital for fixtures, fittings and coffee machines. Baristas and cafà © trained staff are readily available, and to train new staff does not take long and is not costly. So we can say that it is the high threat of new entrants. Bargaining power of buyers: It is very easy for coffee buyers to consume different coffee and other options. In urban locations, there are numerous options for coffee drinkers. Cafà © can be located on practically every corner in all major cities in Australia. Additionally a number of restaurants and diners serve coffee, as do some fast food chains. Individuals can also drink instant coffee or use coffee vending machines. So there is high bargaining power of buyers. Rivalry among competitors: As there are a number of competitors in the market, rivalry can be considered to be fairly high. In many instances, competitors operate next door to one another. It is not uncommon for cafà © strips to surround office complexes and major urban entertainment venues. In more sub urban environments, cafes are still littered throughout shopping malls, coffee stalls are commonly visible. So we can say that rivalry of competitors is high. Bargaining power of supplier: Suppliers cannot influences cafes as much as is possible in other industries. Due to the number of cafes in the market, working relationships are often not that close. Coffee beans are a highly traded commodity in both developed nations and in the developing world where much of the produce is grown. This leads to an effectively developed and efficient market in the trade of coffee beans. The result is that both originating and whole sale suppliers cannot compete much on price differentiation. They must instead differentiate via the quality of their beans. So we can say that there is weak bargaining power of suppliers. Threat of substitute: As mentioned previously, customers are able to switch to rival cafes at little or no cost. Quite often to use a substitute cafà © involves walking an additional ten to hundred meters in highly urbanized areas. There are also countless other venues that can be used for social meetings, such as pubs, restaurant and the like. Business meetings can be held at offices or at the venues mentioned above. Coffee is also substituted quite regularly by tea and other caffeine products. It can also be substituted by instant products that are widely available in supermarkets. There are now a number of powdered mock cafà © options available at different stores. Coffee machines are also more affordable and can be used in households. Thus threat of substitute is stronger. As a whole – Threat of new entrants – High Bargaining power of buyers – Strong Rivalry among competitors– High Unattractive Industry Threat of substitutes– High Bargaining power of suppliers – WeakLow Profit Potential Internal Environment Analysis of Gloria Jean’s Resources of Gloria Jean’s Resources are inputs into a firm’s production process, such as capital, equipment, and the skills of individual employees, patents, finance, and talented managers. Resources are either tangible or intangible in nature. With increasing effectiveness, the set of resources available to the firm tends to become larger. 1. Tangible resources * Financial resources * Physical resources * Technological resources * Organizational resources 2. Intangible resources * Human resources * Innovation resources * Reputation resources Gloria Jean’s has to emphasize on both its tangible as well as intangible resources. Gloria Jean’s Coffees management team manages to expand their franchises internationally and have full control over their franchisee. It is trying to boost up their franchise revenue and retail sales. There are currently 470 Gloria Jean’s stores located in Australia, and they serve more than seven million coffees each month. Gloria Jean’s Coffees actually provides an ongoing support for all their franchisee. It is one of a dedicated company that strives and has done countless effort in order to make sure that the products they sell have a huge impact on people’s daily lives. They have continuously developed their beverages to look tempting to attract customers. It has a strong brand image for its premium quality and excellent taste.

M3 Interpret the contents of a trading and profit and loss account performance of the organisation Essay

Interpret the contents of a trading and profit and loss account and balance sheet for a selected company explaining how accounting ratios can be used to monitor the financial performance of the organisation . Profit and Loss account. The P&L will not tell you about the underlying health of the business, such as how much money it owes or is owed and what the value of its assets are. It shows how much money did business made in a year. It records two things sales and cost/turnover. The trading account shows the income from sales and the direct costs of making those sales. It includes the balance of stocks at the start and end of the year. There are different sections of P&L which include: 1. Sales- it is the total value of what you’ve sold during the period of time. The formula for it is price time’s quantity. 2. Cost of sales- these are the costs that are directly related to the sales you have made. It includes raw materials or stock you have purchased to resell. It may also include the cost of creating the items that you sold, including the cost of staff time if you are selling service. 3. Gross Profit – This is the sum of sales revenue minus cost of sales. It tells you how much profit you are making directly from your sales. 4. Operating Costs – These are all the other costs associated with running a business, such as the rent and rates on your premises, accountancy and legal fees, and depreciation. These costs cannot be directly linked to your sales and may not change very much even if your sales figures were to change significantly. 5. Net Profit – This is the gross profit minus the operating costs. This is almost the true profit of your business because it’s made up of all the income and all the costs. The net profit is transferred over to balance sheet. Balance sheet A balance sheet shows the value of a business on a particular date. A balance sheet shows what the business owns and owes. It is also used as a guide for solvency of the company. Anything in your business that has financial value is included in the balance sheet. Everything is split into four groups. 1. In first group is included everything that can be liquidated (sold for cash) including stock, cash, and money owed by customers, are current assets. These are usually short term. 2. Second group is more long-term; including property, machinery, patents and long-term investments these are called fixed assets, which are long term liquidation. 3. Third part of balance sheet is current liabilities and they are what the business owes in the short-term: money owed to suppliers, taxes due, short-term loans and overdrafts. 4. The last group is long-term liabilities they are what the business owes in the long-term – to be paid after one year, as well as capital and reserves. Gross Profit Margin This ratio examines the relation between the gross profit and sales revenue. It also measures the % of gross profit that is made from a given amount of sales. It shows how efficiently a business is using its materials and labours in the production process and gives an indication of the pricing, cost structure, and production efficiency of your business. The higher the gross profit margin ratio the better it is for business. The higher the percentage, the more the business retains of each pound of sales, which means more money is left over for other operating expenses and net profit. A low gross profit margin ratio means that the business generates a low level of revenue to pay for operating expenses and net profit. It indicates that either the business is unable to control production or inventory costs or  those prices are set too low. Acid Test Ratio This method excludes stock as stock is not a very liquid asset. Acid-Test ratio provides a more rigorous assessment of a company’s ability to pay its current liabilities. A higher acid-test ratio indicates greater short-term financial health. The acid-test ratio is more conservative than the current ratio, which measures much the same thing, because the current ratio excludes the value of inventory. Net Profit Margin Net profit margin measures how much of each pound earned from sales of good and service the company is translated into profits. It also provides clues to the company’s pricing, cost structure and production efficiency. Net profit is used to pay for interest, tax and distribution to the owners. The higher the net profit margin ratio the better it is for the business. It indicates whether a firm has enough short-term assets to cover its immediate liabilities without selling inventory. A low net profit margin ratio may mean that you are not generating enough sales, the gross profit margin is too low, or that you are not keeping your operating expenses under control to leave an acceptable profit. A business with a low ratio might need to take on debt to pay its expenses. Return On Capital Employed It shows the return for money that is spent and it also says how well you do with the money. ROCE should always be higher than the rate at which the company borrows otherwise any increase in borrowing will reduce shareholders’ earnings and it indicates that the company is not employing its capital effectively and is not generating shareholder value. For a company, the ROCE trend over the years is also an important indicator of performance. In general, investors tend to favour companies with stable and rising ROCE numbers over companies where ROCE is volatile and bounces around from one year to the next. Debtors Days It shows how long it takes debtors to pay you money back. Increases in debtor days may be a sign that the quality of a company’s debtors is decreasing. This could also mean a greater risk of defaults. It could similarly be an indicator that cash flow is likely to weaken or that more working capital will be required. Investors should be aware of why changes in debtor days are happening, especially if there is a very large increase or a clear long term increasing trend. It may reflect a change in how the business operates, or its environment. This is not necessarily bad, but it can be an indication of a potentially serious problem.

What is the Calorie Plate Research Paper Example | Topics and Well Written Essays - 3250 words

What is the Calorie Plate - Research Paper Example In fact, the concept has never been introduced before. It uses state-of-the-art technology which digitally shows the number of calories the calorie plate contains. Calorie Plate has recently just been patented, with the concept coming from a group of students in Brisbane Australia. The emergence of this new product prompted the individuals involved in its intention to create a business unit that would market, sell and distribute the product in various locations within the country, and other major parts of the globe. The company behind Calorie Plate is named C-Med, Inc. Due to the nature of the product and the forecasted demand for its distribution in key sales channels for medical products, C-Med, Inc. will primarily take on a direct-selling approach to the product. This method shall be supported by both above-the-line and below-the-line advertising efforts, with specific emphasis on merchandising and web-based promotional and marketing activities. C-Med, Inc. will handle all aspects of the business – from manufacturing, operations, distribution, and marketing. The management will carry these out through partnerships with third-party suppliers and distributors to ensure that it reaches the right channels and the right market. As primarily a corporate type of business, all incorporators have invested an equal sum to make launch and operate the business. As a support to the current investments, C-Med, Inc. will open shares to other individuals who believe in the marketability of the product. Weight management is both wellness and aesthetic concern. Due to the competitive nature of the society we live in, people are now more conscious of their looks and their health. The first area of concern is one's health. As such, there are countless weight-management program and supplements in the market today. In Australia, there is a need to address the growing concern about the increasing number of people who may be considered obese.

Improving Female Preventive Health Care Delivery through Practice Essay

Improving Female Preventive Health Care Delivery through Practice Change., (article review) - Essay Example 401). The authors noted however that despite the reduced or no cost access to the program, â€Å"the level breast and cervical cancer screening falls short of the ideal† (Backer et al., 2005, p. 401). As a result, the program was examined using the GAPs model with GAPS standing for â€Å"goal-setting, assessing existing routines, planning the modification of routines, and providing support for these improvements† (Backer et al., 2005, p. 402). The authors described the study as multi-method: a qualitative study design was used to describe the process of changes that took place in the implementation of the program while quantitative audits on mammogram and Papanicolaou test data were used to measure the success that was assumed to be related with the practice. The data that was used to assess the program involved observational field notes, audio-taped interviews with physicians and key staff, and chart reviews of the last female patients from 19 to 64 found in the clinic . Backer et al. (2005) led respondents to identify potential reforms in the EWM that can improve screening rates and advance key reforms that must be instituted in the program. Respondents identified several initiatives that may improve screening rates. ... Thirdly, it was suggested that the patient educational materials be more readily available. Fourthly, it was raised that the program creates a monthly computer-generated reminders for patients needing screening. Fifthly, it was proposed that a reminder system for patients be designed. Sixthly, it was recommended that a common fact sheet for all health providers be used. Finally, the recommendations were forwarded to increase the accessibility of the patient educational materials. Although these are the most practical recommendations of the research activity reported by Backer et al. (2005) in the discussion section of their papers, the authors focused on the theoretical aspects of their research initiative. In particular, Backer et al. (2005) stressed that their findings â€Å"support the concept of practices as unique, complex organizational systems† which may be hardly immediately relevant for the immediate and more important concern of improving clinical or public health st rategies; improving strategies and service delivery to promote preventive breast and cervical cancer screening. One important insight discussed in the discussion section of their research is that most practices are sometimes unable to institute change because of inertia. In other words, what is currently practiced tends to be perpetuated as practitioners tend to resist the movement to change: without friction, a body at rest tends to be rest while a body in motion tends to be in motion. However, a systems change model such as the GAPS can promote vigilance for systems change (Backer et al., 2005). II. Recommendations for Improving Every Woman Matters Program On reviewing the material of Backer et al. (2005), it is easy to see where the EWM program was probably weak. Firstly, while the

A letter Essay Example | Topics and Well Written Essays - 1000 words

A letter - Essay Example It transforms fishing into a share system that promotes consideration of long-term profits versus the short-term profits of overfishing. My classmates and I have been conducting research on our proposal, and we considered its strengths and weaknesses. We realized that one of its weaknesses is lack of political support and leadership, which we hope that you, as our Representative, can provide. The advantages of this fishing program cannot be undermined: â€Å"With a secure share of the catch, fishermen no longer need to race: incentives change from spurring fishermen to capture the most fish they can, to spurring them to maximize the value of their share instead† (â€Å"How Catch Shares Work†). Fishers and companies will understand that they do not need the most number of fish, but the greatest efficient sharing that they can profit from. Moreover, the program aims to enable fishes to recuperate and to allow for steady demand. The Catch Share Program gives an incentive f or fishers and fishing companies to wait because of higher future revenues. The result is sustainable fishing that benefits fishers, consumers, and the environment. Thus, the Catch Share Program maximizes profits, while minimizing the impact of fishing on our already strained marine resources. A win-win solution for overfishing problems that do not overlook the economic needs of fishers and fishing companies is presented through the Catch Share Program. California can set the benchmark for sustainable fisheries, which other states and nations can emulate. As overfishing continues, I urge you to take a stand for the environment and long-term sustainability of our fisheries. Without any viable program, it is not impossible that overfishing will push our fisheries to extinction for the next decades. You can propose a bill that adopts the Catch Share Program and help innovate how we fish and ensure the efficiency of our fishing industry. Thank you for your attention to this important ma tter. Sincerely, Your Name Your Title Your Address Your City, State, Zip Your Phone Number From a General Audience to the Representative: Shifting to Logos, Pathos, and Cause-And-Effect Analysis In writing the letter to our Representative, I realized the differences in what lay people want to hear and what a Congressperson wants to hear. A Representative is a politician. He has political motives that are connected to his self-interests, though he is mandated to serve the public interest. Californians want their local issues to be resolved, but they have diverse interests as individuals too. Because of the identity of my new target audience, I understood that successful persuasive writing is audience-focused, so I concentrated on what a Congressman wants to know, in order for him to take action. I made changes in my writing style, logos, pathos, and cause-and-effect analysis because of the differences in

Air Pollution Research Paper Example | Topics and Well Written Essays - 1750 words

Air Pollution - Research Paper Example More importantly, there were very few public agencies and academic institutions tracking environmental health effects caused by air pollution on a regional scale. This lack of regional-scale environmental health monitoring and studies has raised the concern and awareness of both regional municipal administrations and the general public in recent years. A fundamental assessment of air pollution and related adverse health effects is needed. Exposure and Health Effects of Air Pollution Air pollution is a complex mixture of particles and gases that can vary in composition depending on geographic location, season, and time of day. In urban settings it consists primarily of particulate matter derived from motor vehicle and industrial emissions, primary gaseous pollutants such as sulphur dioxide, carbon monoxide, and the secondary pollutants nitrogen dioxide and ozone (Pope, III and Dockery 709 - 710). Respirable particles are generally classified by aerodynamic diameter and fall into three main modes: a nucleation mode (smaller than 0.1 ?m); an accumulation mode (between 0.1 ?m and 1 ?m); and a coarse mode (larger than 1 ?m) (Pope, III and Dockery 709 - 742). ... cles are present in much higher numbers and present a greater total surface area per unit of mass to carry reactive co-pollutants and interact with cellular targets. Particle size will determine the probability of deposition in different regions of the airways and may impact on clearance dynamics and physiologic responses. Compared to larger particles, fine and ultra fine particles are more likely to deposit in the gas-exchange regions of the lungs, and may not be as readily phagocytosed as larger particles. In addition to size, the inherent toxicity of particles may relate to their composition, with metals in particular being associated with toxicity (Pope, III and Dockery 709 - 742). For air pollution exposure studies, the most prevalent air pollutants are ozone (O3), particulate matter (PM), nitrogen oxide (NOx), and the usual diseases under study have included respiratory and cardiovascular disorders. PMIO can increase susceptibility to respiratory infectious diseases and exacerb ate asthma and chronic obstructive pulmonary diseases (COPD) (Stephania et al. 810 - 817). PM and Ozone are also associated with cough, premature death, bronchitis, and decline in lung function. Ozone promotes asthma and causes respiratory illness, especially among children (At a Glance 1-4, Stephania et al. 810 - 817). Although immunological, developmental, and reproductive effects are also mentioned in some papers, such studies are not as common as those examining respiratory or cardiovascular effects (At a Glance 1 - 4, Stephania et al. 810 - 817). Initial epidemiologic studies focused on health effects in the days following periods of severe air pollution. Episodes of extremely high air pollution such as the Meuse Valley Fog of 1930 and the London Fog of 1952 were associated with

Rug Bug Corporation Essay Example | Topics and Well Written Essays - 750 words

Rug Bug Corporation - Essay Example However, this is a small number when compared with the reported 4.5 million children who suffer from disabilities. So why do wheelchairs not sell to more children who need them The primary reason seems to be the high cost and the short period of usefulness of the equipment. If we consider the total number of children using wheelchairs and the age span of 8 years (14-6) that translates to less than 10,000 additional purchases each year, excepting of course, the replacements. As against this you have projected sales of 340; 5400; and 22,400 units in the first three years of operations - in a market that is growing at three percent anuually. This is not likely to go down well unless substantiated by other arguments. The additional market for children suffering from muscular dystrophy needs to be explained in greater detail and supported by data. In the meanwhile, you ought to consider revising the investment proposal by reducing projected sales in the 2nd and 3rd years. The wheelchair is a sign of ability impairment and may result in a lowering of self esteem and this will deter potential customers. The findings and recommendations of Doctors in that powered wheelchairs actually provide an impaired child with a sensory experience close to that of a normal child and improves their spatial skills and relations need to be highlighted in the promotion part of the marketing mix strategy. ... The additional market for children suffering from muscular dystrophy needs to be explained in greater detail and supported by data. In the meanwhile, you ought to consider revising the investment proposal by reducing projected sales in the 2nd and 3rd years. Critical Factors for Success: The wheelchair is a sign of ability impairment and may result in a lowering of self esteem and this will deter potential customers. The findings and recommendations of Doctors in that powered wheelchairs actually provide an impaired child with a sensory experience close to that of a normal child and improves their spatial skills and relations need to be highlighted in the promotion part of the marketing mix strategy. However, the projected sales and the promotional activity required to bring this message across require a spread over the entire US. This will be impossible to achieve within the small fund flow projections. The second factor will obviously be the backing of the medical fraternity for the product. Information about the unique qualities of the product followed by demonstrations would be required. The Business Plan You have made and presented the business plan without supporting most of the information with details of how these figures have been arrived at. These will definitely be required to be included. There is a need to clearly state the assumptions made and highlight the strengths of the organization that will be responsible for the operations of the company. Financing This is the most important part of the presentation and must be developed on a more realistic basis. I wish to point out that in addition to the overestimates of the sales in the coming years the

Platos Republic and Modern Day Totalitarian Politics Term Paper

Platos Republic and Modern Day Totalitarian Politics - Term Paper Example In the contemporary society, every individual identifies themselves to political legitimacy while, elected leaders believe their election provides them with a political mandate, and also legitimacy. Conversely, authoritarian leaders or politicians believe their decisions are in line with citizen’s interest and suggest their rule only prevails until the citizens can take over. Hence, when viewed in popular discourse, it can be said that authoritarians too claim that their legitimacy is depended on a popular mandate. Most leaders, and especially dictators often reiterate that their acts are not against the popular legitimacy. Plato is viewed as being anti-democracy, and among the originators of the school of thought of totalitarianism. Plato himself believed it is ideal to appoint one supreme guardian also referred to as, the philosopher king (Michels 522). This according to Plato should be individuals withholding proper education and is competent to implement legislative polici es. Further, as reiterated by Plato, the philosopher king needs to be someone incorruptible as a result of his own desire being, knowledge. The Republic described by Plato presents various dialogues between Socrates and other observers in regard to political theory resonating with a just state. Plato never believed in democracy and focused on a perception that not every individual in the society had the ability to make wise choices or decisions. As stated by Socrates, the Platonic principle revolves around a few people within a just city considered possessing wisdom. Further, the Platonic principle suggests that the majority should place their trust in the few people whose desire is truth and wisdom, to provide leadership. In addition, such people are considered to be rational, and as a result, provide a ruling cadre that is just, and ensure the city that they rule is also just (Michels 526). According to Plato, Justice is not a tenet for the ruling within a capitalist society, and contribute minimally within a democratic republic. Plato never admired or believed in money since he regarded its power as corrupting the mind. Plato believed the society would exist in harmony without the presence of money. When a question was raised in the Republic of how the city could protect itself, yet there is no money, Socrates responded that the neighbouring cities would come to their aid if promised what remains after a war. In the world today, as part of advancing democratic principles, war is seen as a source of amassing national wealth. In essence, leaders who are motivated, not by justice often find means for rationalizing their immoral actions and use the ends for purposes of justifying the means. As a result, The Republic advocated for a view where morality should outweigh rationality (Brooks 51).The Plato’s assertion of leaving power into the few chosen who have the wisdom and desire to make the right choice can be associated with the emergence of totalitaria nism in the modern world. Individuals gain power today and form a belief system that power is a reserve for a few and establishes a dynasty, as a result. A number of governments across the world that today practice a totalitarian rule push their way into power as a result of popular consent from the population believing in their ability to make wise choices for the benefit of the entire population.  Ã‚  

Organizational Behavior - How a successful Iranian based company like Research Paper - 1

Organizational Behavior - How a successful Iranian based company like Hirbodan is surviving in tough times of sanctions against Iran - Research Paper Example Hibordan organizational structure contributed to its success (Sigh 12). They have a well-structured organization pattern where the Board of directors seats a top, the mid level management, and then lower management. This kind of structure facilitates decision-making and coordination of members in an organization. They use a technique in management called theory Y in motivation of its employees. Under these theory employees show commitment to goals and accept responsibility. Theory Y has enable Hirbodan to have a goal-oriented workforce (Champoux 16). Iranian economy has suffered a lot from the sanctions imposed by the international community. Sanction imposed on the government of president Ahmedinejhad, include ban on Iranian oil, which is the backbone of Iranian economy. This has affected several industries Hirbodan included. To worsen the situation President Amedinajhad’s plan on reforms on subsidy of 2010 removed subsidies on electricity and water affected industries. Iranian currency depreciated much making the cost of living rise and inflation skyrocketed (Sigh 18). The cost of running of a company turned high due to high cost of importing raw materials. The effects on Iran are adverse that companies are hoping for the best to have an enabling environment for investment. Hirbodan Rose against all odds and wage the storm, due to its strong foundation and the expertise offered by the founding professional. It coordinated with companies in Engineering, procurement& construction (EPC) to have its operations outside Iran (Sapru 36). According to the chairperson of Hirbodan, their success during hard times was through definitive strategies and logical solutions to firm’s problems, which include; reduction of financial debt in both local and foreign banks. It focused on means of increasing revenue to trade on real estate. They created teams to deal with opportunities and threats then sort problems

United States Defense Policy Research Paper Example | Topics and Well Written Essays - 2000 words

United States Defense Policy - Research Paper Example The disaster energized the country especially its defense system and the administration to generate modifications in the existing defense policy. By analyzing major political transactions that occurred in the Middle East and central Asian countries it is clear that some philosophical, ethical and moral questions are involved in formulating the existing defense US defense policy. Its policies in Post Cold War period, programs against international terrorism and internal security constitute ethical and moral issues. Studies often reported that the policy is not effective to resolve various ethical and moral issues. Current defense policy of the United States’ concentrates to deter aggression against the country, its allies. Another significant element that one can find in US defense policy is the programs to control most dangerous weapons and the effective implementation of Nuclear- Proliferation Treaty. Current US defiance policy underlines effective coordination of various defiance department and security agencies. The online article entitled Security System Reform and Governance gives information about Security System Reform and it rightly comments that; â€Å"SSR frameworks should therefore address both external and internal threats to people’s safety, to law and order and to state stability.† (Manning, 2005, p.22). Existing Defense policy of the United States plays a significant role in the field of international politics, immigration, and economic transactions and its programs to prevent international terrorism constitutes desirable results. United States’ Dep artment of Defense is the central body that coordinates various agencies and supervises the process of policy making. There are a number of factors or institutions that are involved in the process of policy formation such as the Department of the Army, Navy and Air force. Other institutions are

Comment on the reaction of the characters Essay Example for Free

Comment on the reaction of the characters Essay How does Miller create tension in this episode? Comment on the reaction of the characters. (Pages 35-42) Eddie feels threatened by his young guest, Rodolpho the blond Italian immigrant. The reasons why Eddie feels threatened are based on the fact that Catherine seems interested in Rodolpho. Eddie being her guardian for so many years feels that Catherine is drifted away from him and blames Rodolpho for that. Eddie never showed how he really felt about Rodolpho but throughout this scene some tension between the two characters is clearly conveyed by their actions and words. The first clear sign of tensions arises when the main characters are talking about lemons on trees. Eddie makes a joke about how oranges are painted to make them look orange. Marco claims in Italy oranges are orange. Rodolpho then says that lemons are green. What Rodolpho said seems so non-provoking but Eddie uses it to sound resentful towards Rodolpho for no reason at all. Eddie openly expresses his feelings. Beatrice tried to divert attention since she senses tension arising by asking Marco personal questions. The tension does not become unnoticed. Eddie shifts the discussion they are having that girls in Italy are strict to use it against Rodolpho, once more revealing the bad feelings he has for him. Eddie point out to Rodolpho that girls in the states also are not so free and those girls without a shawl or a black dress are taken for less strict by some. Rodolpho picks up quite well what Eddie tries to say. He can see where Eddie is coming from. He is not that nai ve as we thought he was at the start of the play. Rodolpho can understand that this discussion is really about Catherine and the time he spends with her. He tries to defend himself by saying to Eddie he always has respect about Catherine. Eddie tries to explain to Marco what he is trying to say and Marco sensing himself some tension he replies to Eddie cautiously. Tension increases due to Beatrices intervention in the conversation. She clearly defends Rodolpho by telling to Eddie that Rodolpho didnt dragged Catherine off. The same time Beatrice is going against her husband. Now we dont only sense tension between Rodolpho and Eddie but also between the couple. Beatrice points out to Eddie to be an uncle to Catherine. She intervenes strictly. Beatrice plays an important role in this episode because she highlights the tension between her and Eddie and also tries to influence Catherine. She tells Catherine to explain to Eddie why she and Rodolpho were late. She is trying to get Catherine involved, to stand up for herself. Marco also gets involved since he is the big brother and guardian of Rodolpho. He tries to ease tension with Eddie. Marco advises Rodolpho on some things to please Eddie and calm things down. Marco also reaches the point of apologizing to Eddie. He feels uncomfortable. Eddie justifies his arguments that Rodolpho shouldnt stay out late with Catherine because the more he is out the bigger the chances of him being caught. Beatrice once more defends Rodolpho. She says that the same chances exist in the daytime also. With the stage direction indicating Eddie is holding back a voice full of anger illustrates the conflict between the couple. Catherine doesnt stay quiet with all these happening around her. The whole conversation and tension is about her and she gets her chance to react to Eddies awkward behavior. Catherine becomes provoking and in a way rebels against Eddie by asking Rodolpho to dance with her. From the stage direction we see Eddies reaction, he freezes. Rodolpho due to the tension and with respect to Eddie he denies her offer. Beatrice once more goes against Eddie by encouraging Rodolpho to dance with Catherine. Catherine takes Rodolphos hands and they dance. A provoking attitude towards Eddie. Beatrice being the distracter in the whole episode she tries to ease the conflict by changing the subject once more. Eddie becomes sarcastic on Rodolphos expense when Marco informs them that Rodolpho can cook. Eddie points out Rodoplhos qualities several times to mock him. Eddie tries to suggest that Rodolpho is gay, a homosexual. Catherine defends Rodolpho by telling to Eddie that all the big chefs are men and get paid well.

Cultural Influences on Accounting and Its Practices

Cultural Influences on Accounting and Its Practices 1. Introduction Recent research in comparative accounting has led to a number of interesting theories and models that have attempted to analyse the causal factors behind the evolution of dissimilar accounting and financial systems in different countries. These diverse ways of accounting are in the process of being harmonised because of global business imperatives, and international accounting bodies are trying to bring about convergence between the accounting systems of different countries.[1] The work of Geert Hofstede[2] on cultural effects on accounting development, expanded and elaborated by Gray[3] later in his theory of cultural relevance in the formation of accounting systems is one of the more discussed models of comparative accounting. It is the purpose of this assignment to elaborate on this model and use it to analyse the differences in the development of accounting in China and Japan in the late nineteenth century. 2. The Hofstede-Gray Framework The broad framework for this model was created by Hofstede, but later adapted by Gray to explain the influence of culture on accounting systems. While, the normal practice is to treat these two models separately, a joint reference makes it much simpler to explain and use. The Hofstede-Gray model fist lays down the argument and then goes on to elaborate the various premises that support the theory. It is essentially deductive in nature and logical in its approach. Hofstede, in 1980, developed a model of culture that distinguishes members of one human group from another and stated that culture manifests itself at four levels, symbols, heroes, rituals and values, all of which work towards â€Å" accounting systems to vary along national cultural lines†[4] His theory was further modified during the next ten years. In1984 he expounded the four very interesting dimensions of culture, which vary from one group to another and consist of Individualism V Collectivism, Large V Small Power Distance, Strong V Weak Power Avoidance and Masculinity V Femininity. These, he said are the most common societal preferences that distinguish one society from another. Societies which prefer individualism consist of people who live in small units and prefer to look after their very own, whereas collectivism represents a social structure where relationships are interlinked and people expect their larger extended clan of relatives to look after them in exchange of loyalty. Power distance represents the extent to which its members accept the inequality in distribution of power. Large power distance societies are thus essentially unquestioningly hierarchical in nature. Uncertainty avoidance represents the degree to which members of society are ready to accept uncertainty and vagueness. The lesser the acceptance of uncertainty the stronger is the rigidity of thought and belief in a particular society and its resistance to change. Masculinity, in a society, stands for its dominant preference for achievement, heroism and similar symbols while femininity is associated with qualities like compassion, care for the weak and quality of life. In 1991,[5] Hofste de added another dimension that dealt with Short Term V Long Term Orientation. Short term orientation stood for values like speedy achievement of social status, overspending and a concern for quick results whereas long term orientation looked at gradual achievement of results, a thrifty approach towards savings and an adaptation of tradition to meet modern needs. In 1998, Gray took up Hofstede’s cultural hypotheses and linked them to the development of accounting systems in a meaningful way, stating that cultural or societal values permeated through organisational and occupational subcultures, and vice versa, though obviously the degree of integration differed from place to place. â€Å"Accounting systems and practices can influence and reinforce societal values†.[6] These basic premises were succeeded by the formulation of four hypotheses on the relationship between specifically identified cultural characteristics and the development of accounting systems. a) Professionalism versus statutory control: This cultural value denotes an inclination for the exercise of individual professional judgment and self-regulation as opposed to observance of authoritarian lawful needs and legislative writ. As such, the higher a country ranks in terms of individualism and the lower it ranks in terms of uncertainty avoidance and power distance, the more likely it is to rank highly in terms of professionalism. b) Uniformity versus flexibility: This reflects a preference for the enforcement of standardized accounting practices between firms, and for the unswerving use of such practices, vis a vis flexibility in accordance with the perceived circumstances of individual companies, e.g., the higher a country ranks in terms of uncertainty avoidance and power distance and the lower it ranks in terms of individualism, the more likely it is to rank highly in terms of uniformity. c) Conservatism versus optimism: This value results in an inclination for cautiousness in measurement that enables systems to handle the ambiguity of future events, as opposed to a positive, risk-taking approach, thus implying that the higher a country ranks in terms of uncertainty avoidance, the more likely it is to be conservative and resistant to change. d)Secrecy versus transparency: This premise states that an inclination for confidentiality and revelation of information about businesses only to those who are closely concerned with its administration and financing, is linked to higher societal preferences for uncertainty avoidance, power distance and masculinity, The Hofstede-Gray model stands out among various models of comparative accounting for its comprehensiveness in linking culture with the development of various economic tools like accounting systems. 3. The Development of Accounting Systems in China and Japan in the Nineteenth Century Global accounting systems, including the various country GAAPs and the IFRS, is moving towards convergence of accounting systems spurred by the requirements of all transnational players to present one set of financial statements and eliminate multiple reconciliations. Even China, with the introduction of the Chinese Accounting Standards (CAS) is putting its state controlled accounting practices aside and moving towards the IFRS. This assignment deals with a similar historical situation in the nineteenth century when aggressive western businesses had begun to dominate eastern trade and commerce and western accounting systems were establishing their predominance in vastly different business cultures. At this time both China and Japan had accounting systems that had developed through centuries and served the purposes of businesses in both countries. In China a primitive method of double entry existed, which permitted the extraction of trial balances and the determination of profit on a cash basis. The country had developed a â€Å"four-leg† accounting system that allowed for the recording of cash and non cash transactions in journals and subsequent posting in ledgers, using double-entry techniques. Despite their availability, these systems were used mainly by banks and large state enterprises. The bulk of businesses continued to use single entry recording techniques and did not provide for differentiation of private and business accounts. Even though the systems were adequate for the running of normal business operations, the needs changed with the emergence of business enterprises from the west and the establishment of joint stock enterprises for coal mining and iron manuf acture. The structure of the new business enterprises required the computation of profit and loss for the purpose of dividends, and asset and depreciation accounting. The indigenous book keeping systems proved to be deficient because of existing practices that depended on trust, the absence of formal source documents, unnumbered books, lack of cross referencing and sequence, lack of differentiation between capital and revenue expenditure and relative unimportance of profit determination. â€Å"In view of their weaknesses, the indigenous bookkeeping systems were of limited use as a basis for internal control.† [7] The development of accounting in neighbouring Japan, had also developed significantly, though on dissimilar lines. While accountants did use a system of double entry in some of the bigger businesses, there was no uniform method of accounting and â€Å"separate bookkeeping methods were developed and kept secret by independent economic powers, such as the Tomiyama, the Tanabes, the Nakais, the Hyogos, the Kondohs, the Honmas, the Hasegawas, the Ishimotos, the Onos, the Kohnoikes, and the Mitsuis.† Methods used thus ranged from the primitive to those that were reasonably adequate. Although the double-entry concept was applied, most Japanese merchants practiced single-entry bookkeeping, called the daifukucho There was no systematic classification of accounts, nor any distinction between capital and revenue expenditures, and the cash basis of accounting was adopted. As in China, the indigenous accounting systems were adequate in a feudal economy where production and distribution were on a small scale [Nishikawa, 1956; Someya, 1989]. [8] The accounting systems of the two countries towards the middle and latter part of the nineteenth century, though developing independently, thus had many things in common. These deficiencies made them inadequate for the purposes of larger joint stock business corporations, brought in by the proliferation of British imperialism in Asia and the commencement of business with the United States. In subsequent years, the responses of China and Japan to these challenges were vastly different. The Chinese businesses steadfastly refused to adopt western accounting technologies and the majority remained with the single entry, four pillar balancing method until the twentieth century; even in companies that made use of large scale western machinery. This led to numerous difficulties and the emergence of widespread defalcation because of lack of control, and also unfortunately to the gradual takeover of businesses by western companies, because of lack of control. â€Å"Not surprisingly, from 1884, the opportunity to gain mercantile support for private investment in kuantu shangpan joint-stock enterprises vanished [Chan, 1996]† [9] In Japan, the response was enormously different. Japanese students travelled in large numbers to the west to to imbibe science, technology and entrepreneurial skills. Accounting modernisation occurred rapidly and â€Å"western-style double-entry bookkeeping was introduced as the foundation on which a capitalist economy could develop.†[10] A number of western accounting books, adequately translated, found their way into japanese markets and nationalised Banks adopted British balance sheets. Legislation was introduced for businesses to adhere to standardized accounting systems and a number of accounting schools started providing qualified accountants to service businesses. The large scale adoption of western accounting by Japan and its rejection by the Chinese has exercised the curiosity of business historians for many years. The answers are now coming through and are related mostly to differences in culture, as put forward by the Hofstede-Gray model. In China political power was centralised, the society was resistant to change, learning was narrow and restricted to Confucianism, and society was in a state of â€Å"bureaucratic feudalism†. The economy was self sufficient and isolationist. In Japan, however, political power was dispersed; the society was open to change and very much dependent on foreign trade. Learning was broad based and the culture pro-merchant. While the continuous political conflict in Japan kept it perpetually unstable it also reduced intolerance and made it much more open to accepting western techniques in accounting. The reasons for the Japanese adoption and Chinese rejection of western accounting principles were largely c ultural and social. While, they contributed largely to the flow of foreign capital and formation of much larger companies in Japan, they also inversely led to the gradual impoverishment of the Chinese economy and the emergence of the communist regime. 4. The Relevance of the Hofstede-Gray Model to the Chinese and Japanese Accounting Systems The Hofstede-Gray model of the influence of culture on the development of accounting systems appears to be perfectly valid in evaluating the divergent behaviour of two different cultures to the same stimuli. Social and cultural patterns in China led to very high levels of Uncertainty Avoidance and Power Distance. The central government had far reaching powers and control. The main activity was agriculture and the primary source of revenue came from land. The scholar bureaucrats were inward looking and not willing to progress beyond Confucian tenets. Bureaucracy was all pervasive and stability in society was maintained despite intermittent conflict. The whole system thus revolved around age old customs and levels of uncertainty avoidance were extremely high. Similarly the land based feudal bureaucracy ensured large levels of power distance and these two factors, along with the isolationist, closed door approach of centuries led to inflexibility, conservatism and secrecy; and the conse quent non-adoption, if not downright rejection of modern western accounting principles. Japan, on the other hand, though not far away from China, had a very different social and cultural milieu. There were a number of economically and politically powerful landowners and these, along with the priesthood that controlled independent Buddhist shrines, were able to successfully disperse political power. The country, unlike China was largely dependent on foreign trade, which resulted in an intellectual open door policy and flexibility towards the requirements of trading partners. The country thus had very low levels of uncertainty avoidance and the dispersion of political power had made people more independent and thereby reduced the power distance. All these factors led to high levels of flexibility, forward thinking optimism and openness to new ideas, as required by the Hofstede-Gray framework, making it much easier to adapt to western accounting systems when the situation demanded. 5. Conclusion Research into comparative accounting is a recent phenomenon and still under great discussion and debate. In fact, Gray’s framework is less than a decade old and has been questioned at length by other experts, with people arguing that the conclusions are subjective and capable of different interpretations. The fact remains that accounting systems have grown in divergent ways between countries that, though physically proximal, are culturally quite divergent. Another major example is that of the UK and The Netherlands, where, despite similar trading, commercial and expansionist practices, accounting systems grew differently, and remained so, until the emergence of the EU and globalisation initiated moves for convergence. The Hofstede-Gray theory thus does appear to give some of the answers to the enigma concerning the adoption of different accounting, financial and even auditing systems between countries which have divergent social and cultural norms. Bibliography Doupnik, T.S., Tsakumis, G .T., and George,t, 2004, A critical review of Gray’s Theory of Cultural Relevance and Suggestions for future research, Retrieved November 18, 2006 from findarticles.com/p/articles/mi_qa3706/is_200401/ai_n13602153/pg Dr. Geert Hofstede, 2006, The International Business center, Retrieved November 18, 2006 from geert-hofstede.international-business-center.com/index.shtml Gray, S. J. (1988) Towards a Theory of Cultural on the Development of Accounting Influence Systems Internationally. Abacus;, Vol. 24 Issue 1, p1-15 March 1988 Environmental Influence on Accounting Development, 2001, Retrieved November 18, 2006 from https://ep.eur.nl/bitstream/1765/1888/5/Chapter+2.doc. The need for International Accounting Standards, 2000, International Accounting, Retreieved November 18, 2006 from http://wwwfp.mccneb.edu/intercultural/Documents/2003/InternationalAccounting.doc. Nobes, C., 1998, â€Å"Towards a general model of the reasons for international differences in financial reporting† Abacus Volume 34 2 1 Footnotes [1] The need for International Accounting Standards, 2000, International Accounting [2] Dr. Geert Hofstede, 2006, The International Business center [3] Doupnik, T.S., Tsakumis, G .T., and George,t, 2004, A critical review of Gray’s Theory of Cultural Relevance and Suggestions for future research [4] Doupnik, T.S., Tsakumis, G .T., and George,t, 2004 [5] Environmental Influence on Accounting Development, 2001 [6] Environmental Influence on Accounting Development, 2001 [7] Environmental Influence on Accounting Development, 2001 [8] Doupnik, T.S., Tsakumis, G .T., and George,t, 2004 [9] Doupnik, T.S., Tsakumis, G .T., and George,t, 2004 [10] Doupnik, T.S., Tsakumis, G .T., and George,t, 2004

Irish Immigration to American

Irish Immigration to American Immigration has come a long way in our country. Immigrants have come to this country to capture The American Dream that we see portrayed, nearly every day, on our television screens. Irish immigration occurred as a major rush in 1845. These immigrants came pretty much only came with the clothes on their backs, a little bit of faith, and hope to start a new life in this new world. Like most other immigrant groups, the Irish had it bad. However, unlike other groups of immigration, the Irish had more advantages with their education, politics, and labor unions, which helped them pave their mark in their new American homeland. The Irish famine of 1845, which killed nearly one-eighth of the entire population was the main reason why the Irish immigrated. This was major was because potatoes were the major source of food in Ireland (Donnelly). People ate potatoes to live and survive. People without much money were able to grow them, for they grew in great quantities on just small pieces of land. People had farms of them and grew them to sell them and make money. Potatoes were a godsend for the Irish. Unfortunately, in 1845 a disease or blight struck Ireland. When the blight hit, stemming from a fungus, potato fields turned black. Potatoes rotted soon after they were dug up from the ground. Racked with hunger, people sometimes ate the rotten potatoes anyway and became sick. As the blight spread across Ireland people became desperate (Goldstein 20). The effects of the blight have taken a toll far too great for the people to handle in Ireland and it was time to finally move. Families had no choice and knew that there will be a long period of time before this famine would end. Some believed that they might not even survive through it. The Irish packed their bags and got on ships to America. Some landlords actually bought some Irish their tickets because they knew it would save them money. The method was for the landlords to just but their way out. The landlords bought the people their tickets to ship them off to America. The landlords made promises of money, clothes, and food, so they packed the people in cheap, dirty, and unseaworthy ships. These ships got there name of coffin ships (Johanson). Many of the people who bordered these ships had diseases which were very contagious and easily contracted. People left and right where getting sick and even dying before they even stepped one foot on America. The rides to America on boats took up to eight weeks and with bad weather up to 10 weeks. Still though with all of these mishaps the Irish people still manag ed to have a positive state of mind and were still hopeful of all the fortunes America can bring for them and their families/ Upon arriving in America, The Irish, who were sick, were quarantined and treated. People started to fear that with their conditions they might not even be allowed to enter America. The conditions were horrible and many diseases could not be cured for they were too strong, epically the ones children had. In America the Irish felt as if its a new marriage between two worlds. Some people even poured some soil they brought from Ireland as a symbol of their combination. Now in America families knew it was time to finally experience that America like they always dreamt about. Education is very important for someone who wants to make something out of their lives in America. The Irish knew education offered a promising path to success in America. However, parents found it very difficult for their children to attend school in America. The reason was because most Irish were Catholics. Public schools in America mostly taught by the protestant culture and read from King James or protestant bible.(Henderson) Parents needed a solution, so they came up with the idea of building schools. Parents and cities began to build religious schools to teach their children both academics and Catholic studies.(Jones) When it came to University levels of education, many Irish Americans enrolled in Jesuit Universities, such as Fordham University. With many Irish Americans now enrolled in universities and colleges, they began to receive degrees and enter better professions such as teaching, medicine, engineering, and law. As the number of Irish grew in big cities such as Boston, Philadelphia, and New York so did the political power in the Irish communities. Many Irish politicians organized rallies in neighborhoods with family and friends. With politics rising in the communities, Irish Americans soon became mayors and city councilors. The politicians were effective,  but not always ethical: Some Irish politicians used such tactics like bribing people in exchange for votes(Goldstein.p49) In New York a democratic party called Tammany Hall used such tactics. Tammany Hall won most of their votes from their peers, the Irish communities. Tammany Hall helped immigrants with jobs, social services, and sometimes they even just flat out paid them.(Bayliss) Despite its corrupt reputation, Tammany Hall helped many Irish new comers. Tammany Hall also helped many Irish politicians rise higher in politician ranks. Most famous was Alfred Smith who went from Tammany Hall to New York government, becoming governor in 1919. He also ran for presidency in 1928, but eventually lost to republican Herbert Hoover. Alfred Smith reached very high positions in the offices of government, but he missed one major step left for the Irish Americans to achieve, Presidency. However, that all was changed in the 1960s. Nearly 30 years after Alfred Smiths run and nearly 100 years after the potato famine, John F. Kennedy was elected president of the United States. Many people did not like the idea of him becoming president, epically because he was Catholic. With Kennedys victory, the last Irish barrier to Irish achievement had fallen. An Irish catholic had reached the highest point of office in America. When the Civil War ended, many Irish Americans went back to work in factories, mills, farms, and mining companies. America was now literally booming with population growth. Cities were now filled with cars, railroads, buildings and so forth. The people who were keeping all of this together were the Irish. With these steady jobs in place more Irish began to go out into newer professions, including the most popular job irish hold in the 20th century, the police force. These jobs were very dangerous and women and children worked these jobs, neither of them had no rights. Some jobs with miners had cave-ins which were common. Poisonous gases sometimes seeped into mines and killed many workers. It was a point that where miners lives were in complete control of the mining company. People can conclude that even though the Irish had there politics and education in line they still had a tough time, just like any other group of people like the now freed blacks or any other ethnicity. However, with this mistreatment the Irish actually stood up for themselves with their unions. All across the nation, laborers began to form construction, factory, and mining unions. They joined prominent national groups such as the Knights of Labor and the American Federation of Labor. They had strikes and fought for child and women rights.(Griffin) We can see here that with the Irish bonding together and working as a whole we can see that they fought for rights like no other group of immigrants and they got what they were looking for. The Irish have come through a long way to get and start a new life from Ireland to America. Fortunately, they had some better ways to things than others. Their politics, education, and labor unions helped them secure their presence in America and helped them start their new generations in this once known foreign land. The Irish are now no longer new comers in America.

Thornton Wilders Our Town Essay -- Essays Papers

Thornton Wilder's Our Town Our Town is play written a while ago, but it relates to any time. Showing that routine is a part of everybody’s life. No matter what day and age you live in your going to have a routine. This play shows an example of two families and their daily routines. The whole play relates to routine even the different acts. Our Town takes place in Grover’s Corner, New Hampshire around the turn of the century. (1900’s). This play uses a lot of flashbacks. There’s one with George and Emily when they first fall in love at Mr. Morgan’s shop. It also uses foreshadowing. When they told of how everyone died. Another flashback is when Joe comes back after about ten years and they talk about the dead and everyone’s lives. George was one of my favorite characters. He’s really the only one I could relate to. He seems to be the only one that isn’t caught up in the routine thing as much as the other characters. He plays baseball and loves Emily. He is the protagonist. Emily was a round static character too. Simon the town drunk was an antagonist, flat, and dynamic. There were 3 acts. These three acts are all different days that are years apart. A cycle, born, get married, and die. In Our Town Act one was the beginning of a day and the childhood of George and Emily. Act two was in the middle of the day years later where George and Emily get married. Finally Act three is the end of the day when Emily is dead and goes back for her twelfth birthday. The stage direc...

Synthetic and Natural Rubber Essay -- Comparison Material Rubber

Synthetic and Natural Rubber Abstract Rubber is an important resource with a wide variety of applications. It can be obtained naturally from the rubber tree, Hevea brasiliensis. It can also be synthesized from petroleum and natural gas. Both natural and synthetic rubbers have their own advantages and disadvantages. Natural rubber is made up the linear chain polymer, cis-l,4-polyisoprene. Styrene-butadiene rubber (SBR) is the most common synthetic rubber. It is a random copolymer of styrene and butadiene and has good physical properties once it has been strengthened through vulcanization. Introduction Rubber is an elastomer that can be obtained naturally from certain trees or synthesized from petroleum and natural gas. [1] It is a valuable resource that is commonly used in tires, machine belting, wire insulation, and shoe soles. Rubber is created naturally, most commonly by the rubber tree, Hevea brasiliensis .[1] There are many different types of synthetic rubber including: isoprene, butadiene, polysulfides, polychloroprene, nitrile rubber, and styrenebutadiene rubber. [3] There are advantages and disadvantages of both synthetic and natural rubber. Results Hevea trees are native to the Amazon region, but were brought to Asia, which is now the largest producer of natural rubber. [1] Natural rubber is obtained by a process called tapping. [2] A knife is used to make a shallow cut in the tree to allow latex to flow freely and be collected in a cup.[2] A single tapping yields about 50 grams of rubber and usually occurs once every two days. [2] Natural rubber can be produced at a rate of about 1 ton of rubber per acre per year. [2] Natural rubber is the linear chain polymer, cis-l,4-polyisoprene. The polymer is ... ...lant Products. 7 Jan. 1998. 29 July 2008 . [8] Rodgers, Brendan, Donald S. Tracey, and Walter H. Waddell. Biosynthesis of natural rubber. Digital image. EBSCOhost. Aug. 2005. 29 July 2008 4c49b0571e04%40sessionmgr7>. [9] Rodgers, Brendan, Donald S. Tracey, and Walter H. Waddell. Configuration of polyisoprene molecule. Digital image. EBSCOhost. Aug. 2005. 29 July 2008 4c49b0571e04%40sessionmgr7>. [10] Copolymer: random arrangement [Styrene-butadiene copolymer]. Digital image. Encyclopà ¦dia Britannica Online. 29 July 2008 rubber-sbr#default>.

Leadership Notes

Management Unit 6 Study Note: Leadership Leading Basics Leadership: The process of inspiring others to work hard to accomplish important tasks * One of the four functions that constitute the management process * Planning: sets direction and objectives * Organizing: brings resources together and turn plans into action * Leading: builds the commitments and enthusiasm needed to accomplish plans Controlling: makes sure things turns out rightVision: A term used to describe a clear sense of the future Visionary Leadership: Brings to the situation a clear sense of the future and an understanding of how to get there * Visionary leaders inspire others to take the actions necessary to turn vision into reality Power: The ability to convince someone else to do something you want, your way. Position Power: Temporary forms of power such as reward power, coercive power, and legitimate power.Personal Power: Permanent forms of power such as expert power and referent power Reward Power: Rewarding good behavior with compliments or assets Coercive Power: Deterring bad behavior with punishments or negative feedback Legitimate Power: Applying good behavior through the use of authority and rights of office Expert Power: Supporting good behavior through example, advice, and experience Referent Power: Inspiring good behavior through personal respect, integrity, and admiration Keys to Developing Position Power: Centrality: Establishing a broad network of contacts and getting involved with important information flows * Criticality: Taking good care of others * Visibility: Becoming known as an influential person Empowerment: The process through which managers enable and help others to gain power and achieve influence. Important Leadership Traits: * Drive * Self-confidence * Creativity * Cognitive ability * Business knowledge * Motivation * Flexibility * Honesty and integrityEffective Leaders: Provide information, responsibility, authority, and trust. They encourage others to take initiati ve, make decisions, utilise knowledge. Task Concerns: * Plans and defines work to be done * Assigns task responsibilities * Sets clear work standards * Urges task completion * Monitors performance results People Concerns: * Acts warm and supportive toward followers * Develops social rapport with followers * Respects the feelings of followers * Is sensitive to followers’ needs * Shows trust in followersLeadership Styles Blake/ Mouton Leadership Grid: * Team Management: High task concern; high people concern * Authority-Obedience Management: High task concern; low people concern * Country Club Management: High people concern; low task concern * Impoverished Management: Low task concern; low people concern. * Middle of the Road Management: Non-committal for both task concern and people concern Hersey-Blanchard: Leadership theory that calls for adjustments of styles for per situation.Delegating: Low-task, low-relationship style that works best in high readiness-situations Partici pating: Low-task, high-relationship style that works best in low- to moderate-readiness situations Selling: High-task, high-relationship style that works best in moderate- to high-readiness situations Telling: High-task, low-relationship style that works best in low-readiness situations Fiedler Contingency Model: Good leadership is based on leadership style (task or relationship otivated) and situational demands (member relations, task structure, position power) Task – Oriented Leader: Leader that focuses on task completion. Strong in high control situations but weak in low control situations Relationship – Oriented Leader: Leader that focuses on employee relationships. They are strongest in middle control situations. House Path Goal Leadership: * Directive Leadership: When job assignments are ambiguous. * Supportive Leadership: When worker self-confidence is low. * Participative Leadership: When performance incentives are poor. Achievement-Oriented Leadership: When ta sk challenge is insufficient Readiness: How ready, willing, and able employees are in performing tasks. Substitutes for Leadership: Factors in the work setting that direct work efforts without the involvement of a leader * Subordinate: Ability, experience, independence * Task Characteristics: Routine, availability of feedback * Organizational Characteristics: Clarity of plans and formalization of rules and procedures Charismatic Leaders: Develop special leader-follower relationships and inspire others in extraordinary ways.Vroom-Jago Leader-Participation Model: designed to help a leader choose the method of decision making that best fits the nature of the problem being faced. In this model, the best leader is someone able to choose and implement the most appropriate decision methods. * Authoritative decision – made by leader * Consultative decision – made by leader with help of group * Group decision – made by group members through participation Works best when: -leader lacks sufficient info -problem is unclear acceptance of others is necessary for implementation -adequate time is available to allow for true participation Transformational Leadership: Someone who is truly inspirational as a leader and who arouses others to seek extraordinary performance accomplishments. * Vision * Charisma * Symbolism * Empowerment * Intellectual stimulation * Integrity Transactional Leadership: Someone who is methodical as a leader and keeps others focused on progressing toward goal accomplishment.Emotional Intelligence: The ability to manage ourselves and our relationships effectively Male Leadership: Men tend to use transactional leadership Female Leadership: Women tend to use interactive leadership, a style that shares qualities with transformational leadership and behaviors. Ethical Leadership: * Integrity: The leader’s honesty, credibility, and consistency in putting values into action. Crucial for transformational leadership and good old-fashi oned leadership. * Moral Obligation: Awaken people’s potential, instill high expectations and let others do their best.

Exercise Research Paper Essay

Exercise is a very important part of a person’s lifestyle. It effects vary from your physical appearance, your body type, to your relationship with nutrition, your cholesterol, hypertension, heart diseases, and your immune system. The type of exercise that is done affects what part of your body that you exercise, and the duration as well as if it is done in the correct sequence varies the results. In the human body there are three muscle groups. The smooth muscle covers organs such as the spleen, liver, etc. The cardiac muscles are the muscles within your heart. The skeletal muscles are the muscles that allow for movement. There are many different exercises that can be done, each one working out something different in the body. All exercises should be comprised of a warm up period, a comprehensive exercise period (main workout), and a cool down period. The warm up should consist of 5-10 minutes of a mixture of stretching and low cardio exercise. For the comprehensive exercise period there should be about an hour of more intense cardio followed by if wanted a 30 minute weight training period. Finally there should be a 5-10 minute cool down period consisting of light cardio followed by stretching. The length of your exercise routine creates the type of workout you receive. A longer work makes you tired, when you are tired your muscles have to work harder and that is when you truly get your workout. There are three body types that humans are classified into. Ectomorph, Mesomorph, and Endomorphs. Each body type is different in structure. Ectomorphs tend to have narrow shoulders, thin narrow faces with high foreheads, thin narrow chests and abdomens, thin arms and legs, and little body fat. Mesomorphs have large heads, broad shoulders, narrow waists, tending to have muscular bodies with strong forearms and thighs. They have very little body fat, and are genetically gifted tending to become body builders. They have long torsos, full chest, and a good shoulder to waist ratio. Endomorphs have wide hips and narrow shoulders (pear shaped), have quite a lot of fat across the body and have slim ankles and wrists. They tend to have a slower metabolism, and weight gain is easy compared to weight loss. They have wide bone structure and tend to store fat that covers muscles. There are many different important aspects that must be paired with exercise to create a better quality of life. One very important aspect is nutrition. The way you eat affects your exercise. If you eat properly you will have more energy to exercise. There also is an important relationship between exercise and your cholesterol. Exercise tends to lower LDL cholesterol, which is your bad cholesterol. It also increases your HDL cholesterol, which is your good cholesterol. Exercise also has a positive relationship with hypertension. Hypertension, or your blood pressure, is lowered by exercise. Exercise also affects your risk at developing heart disease. The more you exercise the less chance of you developing heart disease. Lastly exercise helps to strengthen your immune system, allowing for your body to fight off infections. All in all exercise is a very important part of a person’s lifestyle. When paired with the correct nutrition it can lead very positive effects. It is important to remember that you can change everything about yourself with exercise; it just takes a lot of hard work before you reap in the benefits.

Hidden Beauty of Indonesia

HIDDEN BEAUTY OF INDONESIA Located off the northwest tip of Bird's Head Peninsula on the island of New Guinea,  Raja Ampat, or the Four Kings, is an archipelago comprising over 1,500 small islands, cays and shoals surrounding the 4 main islands of Misool, Salawati, Batanta and Waigeo. It is a part of the newly named West Papua province of Indonesia which was formerly Irian Jaya. Raja Ampat scuba diving is the bees knees in the world of scuba.According to theConservation International Rapid Assessment Bulletin  and their more recent2006 scientific surveys, the marine life diversity for scuba diving in Irian Jaya is considerably greater than all other areas sampled in the coral triangle of Indonesia, Philippines and Papua New Guinea. In Raja Ampat, you can see different types of fish and corals. Raja Ampat is the place where coral species reach 75% of all known species and fish nearly 1,300 species. The Raja Ampat islands are a truly natural phenomenon with enormous biological dive rsity.The amazing marine landscape means that underwater photography should be on the top your list during your stay. If you are flying from Jakarta,you can take six hour flight to Sorong with a stopover in Manado. Alternatively,you can join a diving tour in Bali and fly from there For the marketing, Raja ampat can have 2 different methods. First method is with photography contest and the other method is video contest about this gorgeous place. Photos will be uploaded into social network for instance facebook, and twitter, also the photos will be promoted with newspaper, television, etc.The winner is the one who get the most votes. Obviously this competition will need support from all of the society. Besides marketing, Government should take care of the infrastructure in Raja Ampat. Hotel, transportation, and facilities are the core problems to attract other people and make them comfortable being in Raja Ampat, 5 stars Hotel with honeymoon and family package also with the room that can contain whole family in there and the room has a way directly to the beach so that they can have a pleasure time together will be one of the examples of it.We can found other example like making Finally to make Raja Ampat one of the most wanted destination for holiday purpose will need support start from all of the Indonesian society, government to every part of the Indonesian society. Together will be much easier than individual to make this happen. Hence if you care of your country you will have a great country and you will be proud of it.

Challenges faced by small businesses Essay

Growth in the small and medium business in Canada and other developed countries has been very significant. This sector of the business community now represents about 40 percent of GDP and accounts more than half of total employment. Today small businesses are more diverse and more vigorous than ever, but they also faces newer and more challenges or inhibitors to their growth than their older conter parts. This research will attempt to find the answer to the following hypothetical question: â€Å"What are the barrier to entry, inhibitors to growth, and detriments to the health of small business and entrepreneurship today?† Access to capital and credit at various stages in the business life cycle is identified as the major hurdle by the entrepreneurs. For many small firms and most start-ups, the personal funds of the business owners and entrepreneur and those of relatives and acquaintances constitute as the major source of capital. For many small businesses, especially during th e early years of their operation, credit is simply not available. For many others, the limited available credit is not through bank loans. Due to this many of them rely on multiple credit card balances and home equity loans as major sources of credit for start-up firm. Because banks are bound by laws and regulations to prudent lending standards that require them a risk management assessment for each loan made. These regulations were made more vigor during the late 1980† and early 1990 . Banks always found that lending to manufacturing firm with hard asset such as property, equipment, and inventory has always been easier than lending to today’s expanding service sector firms. Because the service sector firms own few hard asses, therefor lending judgment have to be based in terms of character, markets, and cashflow, which make it difficult to the bank to meet the regulations for the approval of the loan. Additional, the banking industry, as well as the entire financial sector of the economy, is undergoing rapid change. In the future bank ing industry will be divided into global, national and super-regional banks and a much smaller number of community banks. It is expected of these banks primarily super regional banks and community banks will extend their services to the needs smaller business through large loan processing centers utilizing credit-scoring techniques and â€Å"intelligent models† (artificial intelligence-derived computer-based models) . These will increase the standards the loan process. Therefore making the loan available for small business more scare. Globalization is a major force that modified and molded the environment for small business and entrepreneurs. Even though it’s interms of identifying foreign markets and foreign sources of supply as important parts of their strategies for growth and success. But it has continually deteriorating our local retail small businesses with the introduction of retail giants such as Home Depot, Wal – Mart and etc. Because of the stiff competition that our small businesses face from the foreign market, it puts extra pressure on them interms of efficiency, price, quality, cost-control, marketing expertise, customer satisfaction and innovativeness. But because of lack of capital, credit and skill workers they are not able to equally competitive with others. Thus they become prey to the ever expanding corporate giants. For small business entrepreneurs to be successful over the next decade and beyond, and educated and trained work force must be available. Public school systems are not meeting the needs of the small business community interms of preparing new labor force entrants with such basic skills as literacy, math skills, and problem solving skills. Those who go beyond high school education are leaving Canada and entering our neighboring country work force and experienced and skilled workers we have now are entering 50’s and 60’s. The lack of proper technical education, brain drain and the aging baby boomers present yet another challenge to small business owners. That’s is to recruit skilled workers in the future. Despite all the potential that e-commerce has for the small business users, it also has man y challenges too. E-commerce consists of a wide spectrum of types of business transactions. It can mean anything from a simple electronic ad that generate a telephone call to the company sales clerk, to a complex real-time transfer of funds between buyers’ and sellers’ bank accounts . Large corporations find it easy to adjust to e-commerce from their traditional sales and transaction methods, while small business find they must structure their entire operations around e-commerce. For business owners who simply want to purchase products over the web, the process is relatively straightforward. They can use credit cards to make purchases just like any other consumer. The only consideration that should be taken in this process is in controlling which staff members should have the authorization to use the card. But for businesses that wish to sell over the â€Å"net†, however, face considerably higher barriers. Computer system and software development cost can be substantial particular ly in custom applications. Ensuring quick order, a must by consumers, can introduce a completely new infrastructure and cost dimension to the business. Also because credit card orders are not always guaranteed valid by the banks, the vendor my be 100% liable in case where consumers challenge the validity of a purchase. As a result, banks often require that e-vendors post high deposits up-front to guard against charge backs. E-commerce also require a whole new set of employee skills, which add considerably to labor costs. The extent, complexity and uncertainty associated with regulations were identified as a major inhibitors of growth for the small business. All sectors of small business faces rigid barriers for entry and approval for licenses as the result of regulations, these can be from a youth trying to secure a vendor license to bankers who see the risk associated with environmental laws as limiting their ability to make loans. It further more complicated when federal, provincial and municipal regulations overlap each other contradictory standard fashion. Regulations fall more heavily on smaller organizations than larger organization. Because large enterprises can often hire internal and external help at a reasonable price. Despite these barriers to small-firm growth, further projections indicate that small businesses and entrepreneurship would continue to grow and make major contributions interms of job creation, innovation, empowerment. But if these challenges were removed or eased to manageable standards by the proper authorities can act as a rebost to this expanding economy. Government can try to ease the small business owners face interms of capital and credit, by dividing the public grants evenly. Rather than just giving large chunks away to large corporation, university research and etc. Some of the regulations set by the government should be abounded or modified to be more size sensitive. Public school should incorporate skill required courses that would suit the demands of today’s business world. If these suggestions w ere taken into consideration or if these barriers were removed the small business will reach the sky with their innovativeness in the 21st century.