Default and Dispute Research Paper Example | Topics and Well Written Essays - 1500 words

Default and Dispute - Research Paper Example Acquisition planning and cost containment strategies of government are two important aspects of the study. Finally, the study will try to recommend some useful strategies to increase the efficiency of procurement process of government.     Termination for default can be described as practice of contractual right of prime contractor or the government to terminate the agreement or contract partially or as a whole for the reason of contractor’s failure to perform contractual obligations (in actual or anticipatory). Termination for default causes the loss for an underperforming contractor in the following way. 1- The contractor will not be able to get reimbursement for undelivered work and they need to repay for any further advancement required in the undelivered product, 2- The contractor is liable to the prime contractor to pay the extra cost incurred due to terminated contract. Termination of default is a harsh monetary penalty in real practice. Every contractor needs to ta ke possible steps to avoid such predicament (James, 1963). Bases for a Termination for Default The Federal Acquisition Regulation has described various bases for termination for default. The bases can be summarized in the following manner. 1- Contractor fails to perform or deliver the work within given time frame, 2- contractor fails to show acceptable performance to accomplish the work. As a result of poor performance the contractor fails to progress in the work, 3- a government can show debarment notice to contractor, 4- a government can repudiate the contract anticipating future loss that would be caused by poor performance of the contractor. 4- Contractor fails to perform any of the contractual provisions. Example Termination for Default is categorized as government specific technical term contracting term described in 49.4 of the FAR. When a supplier fails to supply product within the predetermined time frame the government can terminate a contract for default. Suppose a suppli er did a contractual agreement with the government to supply 60 units of the product after 1 month but managed to deliver only 40 units within given time frame. The government has the right to perform the termination of default due to the failure of the contractor. Termination for Default versus Termination for Convenience Consequences In case of termination for default, the prime contractor is not liable for the cost incurred on undelivered work and contractor is liable to pay advance payments made by a government. The government has the right to claim manufacturing materials and completed supplies after termination of a contract. Contracting officer shall acquire finished material under the default clause on behalf of a government. Government is liable to pay contract price of finished supplies to a contractor. The payment amount is decided by contracting officer after adjustment with a contractor (Acquisition, n.d.). In the termination for convenience, the government may terminat e the contract in whole or in part at any time by giving minimum thirty days notice to the contractor. The contractor will be paid due to payment for completed work by the prime contractor.

Contemporary ethical theory of Haidt Essay Example | Topics and Well Written Essays - 1250 words

Contemporary ethical theory of Haidt - Essay Example In Haidt’s paradigm, intuitions are primary in making human moral judgments; moral reasoning only does the labor of a lawyer, which provides justification for an already taken point of view. In other words, moral judgments are taken without a judge who could have weighed all considerations impartially. And, the only ones who are capable of making moral judgments based on moral reasoning are professional philosophers and such ilk. Needless to say, it is more than an elitistic argument as ordinary people too face many ethical challenges in their lives but attend them with considerable force of moral reasoning. The purpose the paper is to weigh the arguments of Haidt in favor of social intuitionism and counter-arguments by Pizarro and Bloom against each other to have better understandings of the ways moral judgment functions. Intuitions, Reasoning and Moral Judgments Haidt introduced and formulated the social intuitionist model as an alternative to the rationalist model of moral thought. He considers that intuitions as paramount in moral judgments as they are automatic affective reflexes. Moral reasoning is a chicken and egg question that attempts to find what determines moral judgments. Haidt argues that judgments are based on spontaneous intuitions while moral reasoning has only the role of justifying. In other words, moral reasoning is just the spokesperson of the moral judgments. ... Since it is social model, it cannot â€Å"deemphasizes the private reasoning done by individuals and emphasizes instead the importance of social and cultural influences† (Haidt, 814). More than moral reasoning, moral judgment takes place as a result of spontaneous intuition based evaluations. A moral judgment is often immediate and spontaneous; moral reasoning just follows it. It means after reaching at a moral judgment only, people look forward for moral reasons. Many of the laboratory researches have shown that human beings are actually governed by the forces of their unconscious when they pronounce moral judgments. Still, it is necessary to look at the role played by rational deliberations and the cognitive abilities in directing moral judgments. Moreover, people actually engage in moral reasoning while they confront ethical dilemmas. No moral judgments are taken all of a sudden and forever. The rationalist model, according to Haidt, portrays that â€Å"moral knowledge and moral judgment are reached primarily by a process of reasoning and reflection† (814). Here, moral emotion could play only a lesser role by adding some inputs to the process of moral reasoning. Simply speaking, the rationalist model assumes that every human being plays a role of judge while pronouncing is/her own moral judgments. Social intuitionism has many philosophical underpinnings as it is at the core philosophical thought. Haidt asserts that â€Å"[i]ntuitionism in philosophy refers to the view that there are moral truths and that when people grasp these truths they do so not by a process of ratiocination and reflection but rather by a process more akin to perception† (814). Here a person sees a thing and adopt a position without critically engaging

Is Pop Art Celebration Or Critique Film Studies Essay

Is Pop Art Celebration Or Critique Film Studies Essay Pop-art was an art movement that emerged in America and Britain in the mid 50s and culminated between 1960 and 1965. Pop art was a result of a post war era and a sudden influx of mass production and popular culture. Pop art included images from popular culture such as consumer goods, magazines and advertisements as opposed to more serious elitist culture art like abstract expressionism. It was used as a bridge between contemporary life and art, often using found images/objects and a tendency toward using mechanical rendering/production techniques. In Britain:- Independent group In 1952, a collection of artists in London by the name of the Independent Group began to meet regularly to discuss topics such as the found object, science and technology and mass cultures place in fine art. Members in the group were,  Eduardo Paolozzi,  Richard Hamilton, architects  Alison  and  Peter Smithson, and critics Lawrence Alloway and Reyner Banham. In the early 1950s Britain was still escaping the austerity of the post-war years, and the British citizens were dubious about American popular culture. Although the group was suspicious of the American commercial character, they were still enthusiastic and excited about the fruitful world popular culture seemed to promise for the future. The material, mainly in images they discussed at length were of that found in Western movies, comic books, science fiction, automobile design, billboards, and rock and roll music. Richard Hamilton Richard Hamilton was a big name in pop art in Britain, with his famous collage just what is it that makes todays homes so different, so appealing which was produced for ThisIsTomorrows catalogue. Richard was part of the Independent Group that had sensed post war culture would be democratically inclusive and accessible and argued that art should follow suit. The independent group also aimed toward removing the academia behind modern art such as high art like Rothkos light red over black and toward a more figurative, unambiguous language of art portrayed in the transparent language of advertising and iconography. This new art didnt need particularly skilled or difficult process to be produced and tried to link the realms of art and everyday life. The interchange-ability between advertising and art allowed Richard to show viewers that modern art repeatedly celebrated physical pleasure and inspiration was often gathered from previous movements. Hamilton stated that this New art, should be: Popular, transient, expendable, low cost, mass produced, young, witty, sexy, gimmicky, glamorous and big business! this subsequently laid down the path for the movement Just What is it That Makes Todays Homes so Different, So Appealing? In this piece Richard Hamilton used popular images and symbols as a gateway or library to explore the interior of a house of that time and to comment on the swift and important change in the way of everyday life.  Just what is it that makes todays homes so different, so appealing?  Is so iconic because it was created during an era in which all people internationally and worldwide became leisure shoppers, watchers of television, drivers of cars, and disposable buyers. At the same time, the boundaries between old world civilizations and of international politics were disintegrated by capitalism; a few countries made the choice to adopt the trimmings of that economic system without inviting its basic values of competition, efficiency, legitimacy of profit, which all ultimately make the consumerist structure work and mature properly. The travesty of Westernized ideas of an effective business conduct is interpreted in this collage by the excess of items obtained through conspicuous consumption. They are shown as symbols of leisure. And the observer is reminded of how quickly that people forget about the consequences of irresponsible spending, since the buy, buy, buy lifestyle continues at a continuingly faster rate, even after the nations of the world were warped as a result of the economic disasters in 1929. This is evident in the technological advancements that have permeated into this skewed interior, with a television playing an advertisement of a lady talking on the telephone, the vague cube-like recording device on the floor, the fanciness and glamour related to the theatre past the lounges window, and the ornament of a Ford hood bejewelled on the lampshade. Apart from the subject matter related to financial history, Hamilton also recognises the presence of Communism portrayed as a crescent of a planet which also acts as the houses ceiling. This segment of the globe is inconspicuously there, looming over and haunting the American homeowners with the vague signifier of all that was unfamiliar during the 1950s: communism. The reference to planets and space begins to attract attention to the informal Space Race between Russia and America, an important rivalry that would supposedly declare the more proficient country to be the symbolic leader of the world. Modernity, material comfort, and desirability present in Hamiltons labour were icons that undoubtedly have broadened the potential of Pop Art by promising an ideal kingdom of the imminent buyers paradise, while conveying a doubtful and ironic tone articulating the mode of sheer parody. This piece is therefore not only a creative playing field aesthetically, but also a milestone in the history of the art world and in the context of social critique. Eduardo Paolozzi Dr. Pepper Eduardo Paolozzi was like Richard Hamilton a member of the Independent Group, who brought a lart Brut perspective to things, which means he brought an outsiders perspective, supposedly because of his connections to dada and surrealism. This piece is made up of images from American magazines that he had obtained from American people in Paris. It is hard to understand why Paolozzi mustve been sucked into the exotic society portrayed in American magazines having been in poverty himself due to the Second World War. In dr pepper there are happy and healthy people surrounded by an abundance of food and automobiles, this all portraying a Wealthy life, with happiness being the key here. Paolozzi wasnt just attracted to the material value or message of consumerism or happiness. Paolozzi genuinely believed these images from advertisements to be artistically wealthy and an icon of the modern world. Paolozzi had once said in his opinion of American Popular images where the event of selling tinned pears was transformed into multi-coloured dreams, where sensuality and virility combined to form, in our view, an art form more subtle and fulfilling than the orthodox choice of either the Tate Gallery or the Royal Academy (Eduardo Paolozzi, Retrospective statements in Robbins, p.192). This new outlook was soon to be embraced on an international scale as this work is actually a predecessor to Pop Art and wasnt actually part of the movement. Paolozzi was trying to respond to dada-ism and surrealism although his work is almost ingenious in seeing the future of art. In America:- It seemed that the American dream was no longer defined by political freedom, but instead was measured by the number of commodities a citizen could acquire. America was consuming popular magazines, cinema and television, pop music and rock n roll, automobiles and domestic appliances in steadily increasing numbers. They were encouraged to spend by a vast advertising sector that deliberately interpreted consumption as a measure of ones financial success and psychological wellbeing. American Pop Art was a very unified, more organised movement than the British. There were more obvious common characteristics such as the contemporary imagery, the obscurity of surface, and bold, strong colours. As opposed to the British also, American artists had a tendency to be more ambiguous and less like the transparent communication through British pop art. Many of the American artists suggested with humour that art was like any other consumer product that could be marketed. Andy Warhol Andy Warhol is probably the most famous pop artist and one of the most well-known artists in the west, with his work being placed on t-shirts and mugs and any other sort of merchandise. Known best for his Campbell soup cans, marylin Monroe prints and velvet underground album cover, in all of these pieces hes used bold bright colours, quite a common character within American pop art. Most of, if not all of his Pop Art work was screen printed, this semi mechanized way of producing works further pronounced the new era mass production, Andy Warhol was so fond of this whole idea that he dubbed his studio the Factory. Campbells Soup Cans Warhol had a more creative and positive view on ordinary culture than most and felt that abstract expressionists had gone out of their way to discern the wonder of modernity. The Campbell Soup Cans as well as his other series were the ideal opportunity to express this view on modern culture. However, Warhols blank manner laboured to be empty of emotional content and unable to be commented on on a social level. In fact the work was designed to be with the least amount of emotion or individual expression. According to Marcel Duchamp if you take a Campbells Soup can and repeat it fifty times, you are not interested in the retinal image. The depictions of the multiple cans are almost an abstraction in themselves with attention focused on the panorama rather than the individual cans and their details.it could be said that the symbolic identity of the multiple can depictions (freedom of choice, mass production etc.) became more important than the individual symbols. Warhol had a big interest in in factory like production in his early days of pop art which was mistaken by fine artists in general as their value system disagreed with mechanization. To further resonate the message of consumerism and mass production behind his art along with the silk screen printing, naming his studio the factory and creating series, he also took on a pop persona as he and his work became more noticed by the media.He began to adopt the image of a teenager of the time, engaging himself in pop culture like rock shows, so much so that he produced an album cover for the velvet underground and had famous friends hangout in his factory. I shop therefore I am Barbara Kruger I shop therefore I am is a print of a hand holding a red card with white lettering, by photographer Barbara Kruger.   It is a bold statement about Western culture and consumerism and is great in how implicates viewers by giving no clear notion of who is speaking, so it could be personal to her, personal from someone else, or relative to everyone, sucking the viewer in and making them think about the art on a more personal level. The message behind the piece is saying that we dont just shop for the things we need.   We shop to obtain an identity, persona and certain status and we do this so that we feel that we fit in and belong to a certain group in society. Conclusion Pop Art was evidently considerably different between America and Britain with the rest of Europe not quite producing fully fledged pop art works or taking the movement so seriously. Britain was quite clearly optimistic for the future of consumerism although it had undertones of concern and fear of the unknown as you would expect. In my opinion, the reason why the two natures were different is that America had evolved from the war economy before Britain so the advertisements being filtered through to Britain seemed alien and astounding, hence the large numbers of cut-outs being the primary base of pop art in Britain. America then acknowledged the movement and kept quite an intellectual spin on it all, with ambiguity present and narratives, part of what the British independent group was against, trying to keep the art open and objective rather than subjective and could be called the peoples art an art for everyone that requires no preliminary knowledge or particular understanding. The American pop art was a mixed movement with Andy Warhol producing the Campbell soup cans as a statement of mass production and consumerism but also as a statement that there is freedom and opportunity to choose what you want, almost as an echo of individuality which was very welcome and fantasized about. Although this is one of the more noticeable works of American pop art this should not be seen to represent all of American work, Barbara Krugers work is of a different style again. Krugers work was mainly made up of found black and white photographs with bold white lettering on a red background. Each of her works had a bold statement on the photograph, encouraging the viewer to think more about it, the statement, usually an ambiguous one would be based on society and topical. I shop therefore I am doesnt say who its referring to and has a message behind it rather than being obvious and clear of its nature. This evidence amongst many other American works further perpetuates my opin ion that American work is more ambiguous and therefore more intellectual rather than pure aesthetic information. Therefore my answer to the question is pop art a celebration or critique of consumer culture is that in the beginnings consumerism was heavily welcomed and a great relief celebrated by many, but still with some sceptical artists stating that consuming was becoming a reliance and for obvious reasons people worry when they have to rely on things. Pop art in Britain was much more hedonistic, optimistic and transparent, probably as a notion of hope to cling on to as they emerged out from austerity. Pop art in America could be more pessimistic at times and narrated with hidden messages having to be prized from the works, but as with Britain I think the idea was still celebratory although there was a little more critique from America than Britain, this would only be expected though as America being much larger would have more of a variation in opinion.

The Benefits Of Laptops And Wireless Cards :: Technology Computers Papers

The Benefits Of Laptops And Wireless Cards The CEO of Viacom/Blockbuster was once quoted for saying, â€Å"The information superhighway is a dirt road that won’t be paved over until 2025† (The Freeman Institute). Obviously, this was an erroneous quote. The information age is currently at its peak. The use of technology and the Internet are an essential part of higher education. In the past few years, colleges have begun providing laptops to all students. A few colleges have even developed programs that use wireless network cards to access the Internet from anywhere on their campuses. Giving students a laptop and a wireless network card has increased the learning possibilities at schools nationwide. This is a very recent idea being practiced by hundreds of colleges around the United States. However, this idea is one of controversy. Despite the many benefits, these laptops have their flaws. They create problems such as maintenance efforts, depreciation value, classroom misuse, faculty training, and rai sed tuition (Beebe 2-8). Another issue is whether or not the laptops actually benefit the students or just distract them. There are many benefits of using laptops over conventional personal computers. Some of the benefits include portability, access, PowerPoint Presentations, slideshows, e-mail, using the Internet, and online notes. All of these advantages are put together to make a very economical and beneficial laptop (Shafer). One of the biggest advantages is portability. A Minnesota State student Timothy Huebsch says, â€Å"On a nice day, we don’t have to be cooped up† (Ojeda-Zapata). One can take his or her laptop to the library, cafeteria, or even to class. The students have all the advantages of a PC without having to sit at a desk working on assignments. Students at Buena Vista University have the capability of accessing the Internet from the residence halls, football stadium, and even the docks on the lake. In other words, it is a major convenience for all the students to have a laptop to write a paper rather than waiting in a line to use a computer lab (Dean). Rick Shafer, who is Buena Vista’s Director of Integrated Technology, summarizes the advantage of portability by saying, â€Å"The main purpose of the laptop program was so that student could have access to computers. Prior to this program students had to wait in line often to use a computer.

“Non dare call it education” by John A. Stormer: a review

The vast majority of American children are educated in public schools. Now, many parents start asking themselves: what’s happening to our schools. Why do schools produce children, who are unable to read, write or calculate, why do schoolchildren risk to be killed in shooting, what are the reasons for dramatic fall of moral between American teenagers. The book â€Å"Non Dare Call It Education† by John A. Stormer was aimed to investigate the adverse events, which take place in the public schools throughout America. The author brings in â€Å"horrible examples† of ignorance, illiteracy, criminal activities (including shooting at schools), alcoholism, drug addiction, moral downfall, early pregnancies and other failures inside our educational institutions. Having analyzed statistics, tests data and newspaper reports, witnessing the above stated, the author makes a conclusion, that American educational system appeared in a state of deep crisis, caused by crude educational innovations. Stormer determines two basic reasons for degeneracy of school system. The first reason is simplification and primitivization of teaching process. For example, no attention is longer paid to correct spelling. Children are encouraged to guess how words are pronounced and written, when they look at the pictures in spite of being taught to read and write the word. Correct spelling in such approach is said to be a work of computer. Mathematics textbooks teach children, that correct calculation is also not important, because it can be done by computers, so children are tolled to guess of the result, not to count it by themselves[1]. Downfall of students educational level results in downfall of teachers level. Stormer brings an example of Massachusetts’ testing for incoming teachers in 1998, where 56% of candidates failed. In order to help more teachers pass, the State Board of Education had to lower the standards of tests[2]. The second problem with recent educational reforms is that even the smartest children have to undergo manipulative techniques, which change their thinking values. They have to adopt faulty â€Å"humanistic† and â€Å"universal† values, to become future leaders of â€Å"new social order†. Stormer points, that there are many devoted teachers at schools, however, the system of education itself is ill due to government attempts not only to educate, but to change the thoughts and feelings of students to make them â€Å"correct†. The most destructive element of such manipulative changes, as Stormer believes, is undermining of traditional values, resulting in destructive social processes. Comparing textbooks, which were issued 40 years ago and modern ones, the author pointed 12 basic values, which appeared to be undermined, including marriage an family, paternal authority, substitution of situational ethics with absolute terms of good and bad, change of attitude towards national independence and sovereignty. In chapter 2 he gives an example of Illinois State Board of Education, which gave a test to 11th grade students in Illinois schools with provoking questions about their sexual behavior. The tests caused much public indignation, and the newspapers blamed, that educational bureaucrats were â€Å"determined to force their vision of permissive sex education on parents and students – even when the vision conflicts with Illinois law†. However, almost no reaction of authorities followed, and an information was passed, that the Illinois State Board of Education acted under instructions of supreme bodies[3]. Stormer specially notices, that he does not write about a conspiracy, because educational reforms are conducted openly with a declared aim to substitute intellectual development with vocational development. Public schools are substituted with Schools-to-Work. As Henry Hyde a Chairman of the U.S. House of Representatives Judiciary Committee noticed, â€Å"Behavior modification is a significant part of restructuring our schools. School children will be trained to be â€Å"politically correct,† to be unbiased, to understand diversity, to accept â€Å"alternative life-styles..[4].† The modification of school system under Stormer is a systematic action, openly and deliberately conducted by the government to change the entire American society. The main value of the book is that it attracts attention to the destructive phenomena in our education and provides a good factual summary of such phenomena. Stormer attempts to explain those trends systematically and in a way succeeds. However, he does not provide any strategy of actions to overcome the situation. The book is written from traditional position and attributes all failures to â€Å"undermined values† and government efforts, not taking other factors into account, such as massive migration of poorly educated persons or objective factors of social change in the postindustrial era.   Moreover, the book concentrates only on the worst things, not analyzing positive effects of educational reforms, therefore, it appears to be a little overweighted. References John A. Stormer (1998), None Dare Call It Education, Florissant MO, Liberty Bell Press [1] John A. Stormer (1998), None Dare Call It Education, Florissant MO, Liberty Bell Press, p.- 17 [2] John A. Stormer (1998), supra note, p- 21 [3] John A. Stormer (1998), supra note, p-56 [4] John A. Stormer (1998), supra note, p-117

I-phone advertisement Essay

An enormous amount of potential as well as an enormous amount of controversy is associated with the new age of recorded music and especially regarding how the new digital technology pertains to artist’s royalties and corporate profits. The problem is basically one of free-access and the debate over file-sharing and free downloading which has been raging for many years now. With new products like the I-phone further establishing digital access and portability at the top-tier of consumer demand, the controversy regarding corporate and artist royalties and issues of copyright promises to extend far into the future. The I-phone is represented in a recent ad as almost as a natural force of nature — and implies that those who have not experienced its capacities are, in fact, living a lesser-life; (I-pod, 2007) in fact the new age of music is upon us regardless of whether the next turn in technology will expand or restrict access for consumers. The overall problem can be broken into two sub-problems 1) file sharing by consumers which results in royalty â€Å"losses† for the corporate or artist’s interests and 2) the issue of fan-made â€Å"remixes† of artist’s material which may result in a radical alteration of what the artist originally intended. In order for both issues to be addressed simultaneously it will be necessary to adopt some form of free file-sharing which is not wholly free, and which we will presently discuss. Proposal My proposal is that all major-label record companies include the option of a limited number of file-share downloads which are available for those who purchase a specific number of products and/or pay a fee to access this service. What this means is that each major label would post the music on their label online and allow free downloads of a portion of their catalog while leaving the hottest newest releases or niche market products in a state of buy-only. Simultaneously, the labels could offer on online â€Å"DJ† or radio service which should function similarly to the Yahoo online Jukebox or other similar sites. The free access of samples of the record labels’ catalog would also be a form of music sharing but not file sharing as the files could be heard on-site but not downloaded. Opposing Views The new-wave of technology has not only made it harder for headline artists to ensure that their due royalties are paid to them for their music, but it has made it much more difficult for big-name artists to ensure that anyone is even listening to their music at all. The idea that small-time musicians and even un-signed musicians and bands can attract downloads as well as those acts and bands which are backed by huge corporations. The new environment is a dual â€Å"challenge to music industry players[†¦] First, with so much music available, the greatest threat to big record companies is not that listeners will consume their music illegally but that they will consume, whether legally or illegally, someone else’s music entirely† (Drew, 2005; p. 543) which may be the most exciting promise of all from a consumer’s perspective. Research sources indicate that the radical evolution has just begun and will have far-flung consequences that can’t be presently predicted. One authoritative source, â€Å"Edgar Bronfman Jr., the head of Universal, the world’s biggest music company,†(Mann, 2000; p. 39) said the following regarding the future of the entertainment industries: â€Å"a few clicks of your mouse will make it possible for you to summon every book ever written in any language, every movie ever made, every television show ever produced, and every piece of music ever recorded. † In this vast intellectual commons nothing will ever again be out of print or impossible to find; every scrap of human culture transcribed, no matter how obscure or commercially unsuccessful, will be available to all. † (Mann, 2000; p. 39) Of course to Bronfman and others like him with a vested interest in the consumption of entertainment products, particularly music, the new technologies are viewed as an evil threat. This threat is financial in nature: â€Å"the thought of such systems spreading to films, videos, books, and magazines has riveted the attention of artists, writers, and producers† (Mann, 2000; p. 40) all of whom are, obviously, looking to preserve and extend their lucrative financial holdings into the new age. Conclusion It would be impossible to completely shut-down file sharing of music online or to completely stop online music piracy. However, a similar situation existed and still exists for movies, television shows, and video games all of which can be illegally recorded and shared as well as â€Å"ripped† without due pay to the companies and artists who produced them. By adopting new approaches to free-share options, record companies and artists might at least begin to recover some of the lost revenue base they have experienced as consumers migrate to illegal sites for file downloads. References Anonymous. â€Å"I-phone advertisement,† archived You-Tube; accessed 11-26-07 ; http://youtube. com/watch? v=FLxB4pHH_GY Mann, Charles C. â€Å"Heavenly Jukebox: Rampant Music Piracy May Hurt Musicians Less Than They Fear. the Real Threat – to Listeners and, Conceivably, Democracy Itself – Is the Music Industry’s Reaction to It†; The Atlantic Monthly, Vol. 286, September 2000. p. 39+ Drew, Rob. â€Å"Mixed Blessings: The Commercial Mix and the Future of Music Aggregation;† Popular Music and Society, Vol. 28, 2005. p. 533+

Compound Plurals

Compound Plurals Compound Plurals Compound Plurals By Maeve Maddox Most English nouns form their plurals by adding -s: boy/boys; house/houses. When the noun is compound, the question sometimes arises as to which word should get the plural ending. In regard to American usage, the Chicago Manual of Style recommends that writers consult Merriam-Webster’s Collegiate Dictionary for â€Å"tricky† compounds like fathers-in-law, courts-martial, and chefs d’oeuvre, adding, â€Å"For those not listed, common sense can usually provide the answer.† I have a lot of respect for the Chicago Manual of Style, but recommending common sense to determine correct usage seems a bit optimistic. Compound nouns are of three kinds: open, closed, and hyphenated. Not all authorities agree as to which is which or where the plural goes. Open compounds are written as separate words: Grand Jury Knight Templar post office court martial free lunch The principal word in the compound takes the plural: Grand Juries Knights Templar post offices courts martial free lunches Note: According to the OED, court martials is incorrect; M-W gives courts martial as the first plural, but also accepts court martials. Most closed compounds form the plural at the end of the word: toothbrush / toothbrushes haircut / haircuts grasshopper / grasshoppers blackboard / blackboards bedroom / bedrooms BUT, passerby / passersby Like open compounds, hyphenated compound nouns pluralize the principal wordif there is one. The principal word will be a noun. Some compounds have more than one noun; others have none. When the compound has two nouns, common sense will have to tell you which one is the principal word. mother-in-law / mothers-in-law man-of-war / men-of-war merry-go-round / merry-go-rounds (no principal word) forget-me-not / forget-me-nots (no principal word) stand-in / stand-ins (no principal word) Some compounds are hyphenated in the Oxford English Dictionary and written as one word in Merriam-Webster: set-back (OED) setback (M-W) drop-out (OED) dropout (M-W) hold-up (OED) holdup (M-W) half-sister (OED) half sister (M-W) Some speakers have trouble with nouns that end in -ful, puzzling, for example, between cupfuls and cupsful. This is a case in which common sense should probably advise against consulting M-W. Although the M-W entries for cupful, handful, and armful list the plurals cupfuls, handfuls, and armfuls first, they give cupsful, handsful, and armsful as alternative spellings. In addition, the spelling handfull is in there as an â€Å"also.† My American spellchecker does not countenance any of these alternatives. Cupsful doesn’t cut it because compound nouns are made up of two or more words that can be used on their own. For example, the words in the compound policeman can be used separately: â€Å"The man called for the police.† The element ful in cupful is not a word; it’s a suffix. Common sense tells me that cupsful is incorrect. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:12 Greek Words You Should KnowHomonyms, Homophones, Homographs and HeteronymsI wish I were...

Automobile in America Essay Example

Automobile in America Essay Example Automobile in America Essay Automobile in America Essay The automobile managed to change American culture dramatically in a short period of time. It allowed many people to move away from the overcrowded, stuffy, and dirty urban areas into less populated places with more space and air. The suburbs were born and single-family houses sprang up to replace the apartment tenements of the cities. People were now able to commute to work and also visit friends and family who lived further away. The automobile was also a hit with the younger crowd, who saw it as a new way to have fun and achieve freedom. The huge demand for cars also boosted the American economy, as the automobile industry was born. The economy in the United States was roaring in the 1920â„ ¢s. Workers became more efficient and very productive. Between 1922 and 1927, the economy grew by 7% a year (Nation of Nations, 6th Edition, Volume II, chapter 24, Pg. 694). Technology was growing and construction companies started building taller and taller towers. The success in all industries was affecting each other in positive ways in a chain. There was an increase in all industries and the industry that boomed the most was the automobile industry. Henry Ford organized mass production in his companies, which led to affordable cars. He also believed in making all the cars to look the same so cost would reduce the cost so buying cars would be affordable. Ford reduced the working hours and days of employees, employed African American people, and gave them respectful positions in his company. He had his employees educated on how to speak and dress properly. Many owned cars and this opened more business for real estate, re staurants, motels etc. (Nation of Nations, 6th Edition, Volume II, chapter 24, Pg. 694-695). From Fords ideas, the car was transformed from a luxury item into a necessity, and this is what made him more successful than any other competitor during that time.

A View of the Mexican- American Battle and the Reasons behind the Involvement of the United States

A View of the Mexican- American Battle and the Reasons behind the Involvement of the United States U.S. History Honors The Mexican-American War DBQ â€Å"Was the United States justified in going to war with Mexico?† This is a trigger phrase similar to watching two siblings fighting over who gets to play the Xbox. â€Å"It’s MY Xbox.† â€Å"But you ruin the whole game.† In this case, Mexico owns the land of dispute and the US is eager to take it. In my opinion, the US should not have gone to war with Mexico for these reasons: the US provoked the war; gaining Texas was another way to spread slavery; and the annexation of Texas would make America a bigger threat, scaring Mexico along with other countries. The â€Å"US Invasion† was just part of the US’s plan to gain land in the early 1800s, once again because of the same excuse, Manifest Destiny. Mexico’s idea of convincing American settlers to move in to even out the contrasting social population of rich and poor backfired and right after winning their independence from Spain: a Mexican horror story! â€Å"[T]he troops commanded by General Zachary Taylor arrived at the Rio Grande†¦ (Doc. C)† From Mexican perspectives, the border between Mexico and the United States was the Nueces River. When the Americans crossed over to the Rio Grande, which was below the Nueces River, Mexico burst into flames. This means that the US initiated the war, forcing the Mexicans to the last straw until they had to finally start defending themselves. â€Å"Polk saw Mexico’s treatment of [the envoys] as an opportunity [to go to war]. He felt America’s honor had been challenged. When word arrived†¦ that Mexican soldiers had fired upon Americans on the ‘Texas side’ of the Rio Grande, President Polk had a reason for going to war (BE).† I think this is full of baloney because previously, the quote implies that the US had a reason for going to war, so why would Mexico attack first? This unlikely event intimates a few element changes of the history of the war . â€Å"A current of emigration soon followed from the United States. Slaveholders crossed the Sabine (river between Louisiana and Texas) with their slaves, in defiance of the Mexican ordinance of freedom. (Doc. D)† This quote makes the US seem very ironic since the US was â€Å"the land of opportunity and freedom† that many people of ethnic groups rushed to yet many slaves did not have opportunity nor freedom. In Mexico, slavery was illegal, so in a way, Mexico was even more free than the US. The Mexican-American War was just another product of Manifest Destiny, an excuse from â€Å"God† to gain land from the Atlantic to the Pacific to spread democracy which eventually turned into an excuse for spreading slavery. If the Americans took over Texas (which happened anyway), the territory would be back to square one: slavery. Considering the fact that Texas was still theirs, Mexico tried to prevent the slavery opposition from being obsolete. â€Å"The combination of American troops at the Rio Grande and the attempt to buy a large part of their country angered the Mexican government. [Polk’s envoys] were asked to leave Mexico City (BE).† How casually the author mentioned that the envoys were asked to leave may hint that the US doesn’t want to admit to looking like a bad guy. This also illustrates that Polk was ambitious to gain this land and maybe even pushy when the offer was bluntly rejected. The quote: â€Å"Imbecile and distracted, Mexico never can exert any real governmental authority over such a country†¦ (Doc. A)† shows how highly the US thought of itself. They shouldn’t be so quick to rise conflict, the US and Mexico being young countries alike. Having Texas secede wasnt so terrible in Mexican eyes, but having Texas secede to join the US was a major problem. Mexico was content if Texas was its own country since Texas alone wasn’t much of a threat; however, the annexa tion of Texas to the US would mean more land, meaning more power. Every other country would rather have the US care for itself and be uninvolved in matters outside of their business. This is the way people thought about England, which means the US eventually became what the Founding Fathers feared. Furthermore, â€Å"America’s wars have often been controversial [with small approval rates] (BE).† The idea I’m getting is that although in many wars citizens opposed going to war, the government doesn’t listen and goes to war anyway, which isn’t being very representative like the way it is defined. So who are the US to say that Mexico can’t govern themselves properly? All in all, I support the Mexicans’ viewpoint on the war. The US deliberately had shots fired at Mexico to own Texas and California. The United States clearly had no business in trying to take over land that originally belonged to the Mexicans. The USs pushiness, impatience, want for more slaves, and rising reign of terror connected to their were not valid reasons to go to war with Mexico. Even though I am American, I have to say that at the time, the US was being a bit snotty for wanting to take over as much as they possibly could. The war is shameful to our history, acknowledging the fact that the US always seemed so glorified and perfect when really, we have committed some of our own sins and went back on our words of equality and justice for everyone.

Service marketing Essay Example | Topics and Well Written Essays - 3500 words

Service marketing - Essay Example People factor in the service encounter gains an even more significant position. Thus a company can move from a position of stability to one of a complete unstable stance as it acquires different means of gathering the market and its driving factors that come along with it. The firm has to change its position with the changing times otherwise it will literally vanish away from its competitors and more so the customers, for which it actually exists. It must bring about certain efforts which are geared up to make it sound, look and eventually feel different from the rest of the lot and in the long run, have a selling proposition in it and in its products that help it in winning the customers time and time again. For getting on to this track of success and achievement, it is significant to understand that having the most sought after employees and workers in the market is necessary since they will give the most productivity in the toughest times possible. (Varey, 2001) Within an organization, the current needs in the training regimes require the employees to get themselves acquainted with the ever changing role of Information Technology and the like within the business quarters as well as learn for their own betterment the different mechanisms through which they can make use of the business processes and management activities in a steady and quick manner. This means that they must align themselves with the advanced technological applications and that too in a quick way because the corporate world of present times is on the move. Thus the training needs are very much required within any organization since the same would ensure that all the employees understand what they are doing and there are as such no hiccups in the office place so to speak. (Cappelli, 1999) More than anything else, the workers must know what the end

The drug-crime relationship Essay Example | Topics and Well Written Essays - 1000 words

The drug-crime relationship - Essay Example The act aimed at curtailing terrorism is also charged with stopping drug smugglers before they cross the borders. On January 9, 2005, Homeland Security Secretary Michael Chertoff announced the creation of new Border Enforcement and Security Task Forces, to increase control at the border. The groups will be nationally integrated teams with federal, state, and local representation specifically directed at cross-border criminal activity (DHS, 2005 http://www.dhs.gov/dhspublic). Chertoff said: "These new task forces will take a comprehensive approach to dismantling criminal organizations that exploit our border. The task forces will be charged with sharing information, developing priority targets, and carrying out coordinated law enforcement operations that will enhance border security." ((DHS, 2005 http://www.dhs.gov/dhspublic). However, prior to this recent development, The Homeland Security Act had already begun working to protect Americans. In the days following the 9/11 attacks on the World Trade Center, Americans began questioning the security of our borders and the legislation in place aimed at keeping our country safe. In 20002, Congress passed the Homeland Security Act, a multi-layered approach to protecting Americans. The act did several things, but most importantly, it created a Department of Homeland Security with a mission â€Å"preventing terrorist attacks within the United States, reducing the vulnerability of the United States to terrorism at home, and minimizing the damage and assisting in the recovery from any attacks that may occur† (http://www.whitehouse.gov/deptofhomeland/analysis/title1.html#101, paragraph 1). The Department of Homeland Security was given five primary responsabilities: information analysis and infrastructure protection; chemical, biological, radiological, nuclear, and related countermeasures; border and transportation security; emergency preparedness and response; and coordination with other parts of the federal government (http://www.whitehouse.gov/deptofhomeland/analysis/title1.html#101, paragraph 1). It is under its border transportation and security mission that the act has impacted the drug-crime relationship. The Homeland Security Act consolidated many governmental departments under one Homeland Security Department heading. Among the departments effected were U.S. Customs and U.S. Border Patrol, two agencies charged with stemming the flow of drugs at the border. Although the two agencies had similar missions, they reported to different departments, and U.S. Border Patrol was an arm of the U.S. Department of Justice, Immigration. Following the passage of the Homeland Security Act, the two departments were merged together under a new heading: U.S. Custom and Border Protection. From that, two new arms of the department were created, Immigration and Customs Enforcement and U.S. Border Protection. The new department was given a new mission; "keeping terrorists and terrorist weapons from entering the United States - places CBP on the frontline of the war on terrorism. As the nation's unified border agency, CBP is strategically positioned at and between our ports of entry to prevent further terr orist attacks on our nation. This includes carrying out our traditional border-related

Book Questions Essay Example | Topics and Well Written Essays - 750 words

Book Questions - Essay Example The implication is that the world’s beautiful, precious and beautiful biodiversity get destroyed virtually every 20 minute. Since the trend of consumerism and therefore energy use is ever on the increase, biodiversity preservation measures must be taken to protect potential loss and extinction. Preservation of biodiversity, according to Friedman, is a duty that calls for multi-sectoral and multi-party approach, involving nations, corporations and individuals. World nations, led by the US have got a duty to reduce the use of carbon based fuels. In particular, they should construct an entirely new system of fuels that is clean, in the sense that they have no or little carbon emission, such as wind, solar and nuclear energy. These should be supplied to homes. The corporations have a duty to put measures calculated to minimize the use of carbon-based fuels, ensure efficient systems that do not blow much carbon dioxide to the atmosphere. Individuals should also operate under minimu m energy use along reverting to environment friendly energy sources. Other than the loss of biodiversity, hot, flat and crowded world raise other ethical issues. ... In the long run, their (petrodicataors) pockets are unjustly enriched. Secondly, the energy crisis that characterizes the hot, flat and crowded eventually leads to wider gap between the rich (energy haves) and the poor (energy have nots) as the poor have their operations and daily life grounded due to escalated costs and energy scarcity. Finally, hot, flat and crowded world also disrupts sustainability of the environment for the future generation. As various corporations use carbon fuels, they emit more carbon dioxide into the atmosphere, thereby raising the global temperature to greater heights. It means that the future generations will find the environment generally hostile for their living. And we are opening an ever wider gap between the energy haves and the energy have-nots, those who cannot take part in the â€Å"flat† world because they cannot switch on a light bulb, let alone a laptop. Friedman makes various arguments and suggestions to emphasize the importance of regu lation in reducing USA’s oil dependency. Freidman asserts that green-revolutionary regulations will be of essential to catalyze funding and development of petroleum free energy sources, such as wind, nuclear and solar. By adopting heavy carbon taxation or ensuring higher taxation of petroleum products, corporation that are responsible for heavy carbon emission will strive to revert to less carbon fuels. Individuals will also minimize energy use as they revert to using environment friendly fuels. Regulation would ensure that such desirable energy uses are fairly priced and affordable to many. Friedman’s suggestion is important considering that there are so many individuals who consume energy and if everyone was to cut-down energy use or lean much towards using

Life Insurance Essay Example | Topics and Well Written Essays - 500 words

Life Insurance - Essay Example The amount that one receives upon the event of death is pre-fixed as it is the sum assured of the life insurance policy. To get the benefit of the life insurance scheme, the policy holder (generally the assured) has to pay certain sum to the insuring company, known as premium. Traditionally, the life insurance policies used to be of two main types namely term policy and endowment policy but now at the face of the increased competition, leading insurers have come up with more customised policies (like retirement pans, children education plans, investment plans, etc) to benefit the insured. While deciding the amount of sum assured, a person should keep several factors in mind. Firstly, he should calculate the amount that would be required by his heirs or the family to maintain the same standard of living that they presently have. Also, the payment of premium of life insurance helps in savings of one’s tax. But again, the sum assured and the sum of premium also depend on the age of the insured, place where they live among other factors. If the person (assuming he is the primary bread-earner) is around 35 years of age, a sum assured of US $ 100,000 would suffice the need. The husband can take such policy which can even act as his retirement planning. But again, the amount of sum assured would depend on the income that the person earns. The policy upon the lady of the family can bear the sum assured of at least US $ 75,000 (assuming her age to be above 30 and below 35). The child if aged around 8-10 can also have a policy. The policy of the child should be basicall y for the educational purposes and in addition of covering the life, the policy should get matured in such time, which would cater to the expenses of higher education for the child. It can also be in the range of US $ 100,000. It can be assessed from the above

A Mobile Application for Home Depot case analyses Essay

A Mobile Application for Home Depot case analyses - Essay Example The Home Depot application comes with a technology that is embedded in hand held mobile devices. The mobility of the devices creates a great platform for customers to be able to locate any product wherever they are easily, this helps in reducing the time required to locate any particular product. In addition, the workforce required will dramatically reduce. This aspect will have social as well as economic consequences. Retrenchment of employees will have long reaching implications to their families. However, the company stands to maximise their profits given that the devices will be applicable for long periods without the need to replace them. The networking of the mobile devices is very beneficial since the associates have a platform to keep track of the stocks of the company. Networking helps the management in evaluating the demand of particular goods and services. At the comfort of their offices the associates are capable of getting real time data about the goods that have a high frequency of sales. The summarised information is very helpful in helping the management in making instant decisions that facilitate instant decision making. However, the software will require periodic advancement to cope with changing demands and needs. The devices will also need to be upgraded after a period of time that guarantees the phasing out of the technology with a better one. The cost implications thereof should also be considered. The storage capacity of the devices can be a challenge. Large memory storage devices will be required to accommodate the massive data generated in the operations. The acquisition of the devices and the memory storage will cost the organisation but the benefits are far beyond the cost. The process of implementing the wholesome idea should be gradual with each specific step conducted in a way that promotes effective cost reduction and the

What were the motivations of war in Iraq Essay Example | Topics and Well Written Essays - 2000 words

What were the motivations of war in Iraq - Essay Example The motivation of the war on Iraq includes political, economic and social factors. Nonetheless, it is notable that later, the war faced a lot of resistance and opposition even from the Americans themselves. This is due to the negative consequences or implications of the war on the Iraq people, Americans and the two economies. This essay gives a critical analysis and discussion on US war on Iraq with a view of arguing that the motivation for the war was not justified. In 2003, the Bush administration argued that Iraq was a security threat to the US. This was based on assertions that Iraq had links with Al Qaeda terrorist group. This was translated to mean that Iraq was a terrorist threat to the American people (Sirin 254). On the other hand it is argued that Bush failed to prove the link between terrorists and Iraq (McHugh 458). In justifying the war, the Bush administration pointed out that there was a connection between the masterminds of the September 11 terror attacks and Saddam H ussein, the then Iraqi leader (Coe 307). Nonetheless it is further argued that there is no evidence to support this connection (McHugh 459). The connection was related to postulates that Saddam was actively manufacturing weapons of mass murder. It was further predicted that there was a likelihood that these weapons would fall into the hands of the Al Qaeda group of terrorists (Fisher and Nigel 688). ... Analysis of these assertions only act to disclose that the issue of nuclear threat from Iraq was not an honest justification for the war. Moreover, it has been argued that the US administration was aware that military action was not the best strategy of fighting terror and yet went ahead to declare war against Iraq (Miller 53). The risks that the Iraq war was associated with such as recruitment of terrorists and nuclear weapons falling in the hands of terrorists act to further demonstrate that the justification of the Bush government were not adequate to lead into war (Biggar 30). America’s commitment to fight terrorism was revealed by the Bush administration which budgeted for $1 billion for the sake of funding the operations of CIA within Iraq (Miller 57). A story published by Newsweek titles â€Å"The Salvador Option† described the plans of the pentagon to legitimate death squads that were aimed at countering any resistance to the US’s occupation in Iraq (Blan ka 287). The publication disclosed that the Bush administration deemed the Sunni population as supports of terrorists and as a result they had to pay a price (Coe 320). It is because of this that the US invasion of Iraq has been described as a dirty war which was not based on unreliable evidence that the Sunni population had any support for terrorist groups (Davies 438). Opponents of the Iraq war point out that the Bush administration targeted Iraq civilians rather than the actual terrorists and resistance fighters (Biggar 34). It is in this sense therefore that the war against Iraq was not justified. The connection that was said to exist between Saddam and terrorists includes Abu Nidal and terrorist organizations (Blanka 280). The Bush administration asserted

A Mobile Application for Home Depot case analyses Essay

A Mobile Application for Home Depot case analyses - Essay Example The Home Depot application comes with a technology that is embedded in hand held mobile devices. The mobility of the devices creates a great platform for customers to be able to locate any product wherever they are easily, this helps in reducing the time required to locate any particular product. In addition, the workforce required will dramatically reduce. This aspect will have social as well as economic consequences. Retrenchment of employees will have long reaching implications to their families. However, the company stands to maximise their profits given that the devices will be applicable for long periods without the need to replace them. The networking of the mobile devices is very beneficial since the associates have a platform to keep track of the stocks of the company. Networking helps the management in evaluating the demand of particular goods and services. At the comfort of their offices the associates are capable of getting real time data about the goods that have a high frequency of sales. The summarised information is very helpful in helping the management in making instant decisions that facilitate instant decision making. However, the software will require periodic advancement to cope with changing demands and needs. The devices will also need to be upgraded after a period of time that guarantees the phasing out of the technology with a better one. The cost implications thereof should also be considered. The storage capacity of the devices can be a challenge. Large memory storage devices will be required to accommodate the massive data generated in the operations. The acquisition of the devices and the memory storage will cost the organisation but the benefits are far beyond the cost. The process of implementing the wholesome idea should be gradual with each specific step conducted in a way that promotes effective cost reduction and the

Richter case - Infrastructure Essay Example for Free

Richter case Infrastructure Essay Looking at the current (2007) IT governance of Richter, Szà ¼cs is the IT director and is working together with around 50 people in the head department in Hungary. Those 50 people are focusing on four different areas: â€Å"IT operations (12), procurement and service (15), SAP support (12), IT strategy and projects (4)† (Mitchell et al., 2007). Altogether they develop a strategic plan which is expected to support the business processes at Richter. However, a plan is not very flexible since it first has to be approved by the CFO of Richter and then still has to be agreed on by the senior management. This process though takes place only once a year, namely each year in June. But there is not only the headquarter of Richter in Hungary but different affiliates all over the world (e.g. Poland, India, Russia, Romania). Those affiliates have their own IT departments and IT directors. Major important infrastructure/IT decisions and decisions regarding the SAP modules have to be coordinated and discussed with Szà ¼cs and the head office in Hungary. If the affiliates develop a plan they have to present them like Szà ¼cs but to their respective CEOs. This structure shows the level of importance of IT to Richter and has some strengths as well as weaknesses. As mentioned above IT has more of a supporting role for Richter’s business processes and there are IT directors who develop plans with a team of different specialists but cannot implement them by themselves. Looking at Broadbent and Weill (1997), Richter has a dependent infrastructure view. Their IT as a percent of expenses are around the average relative to its competitors and they also want to achieve cost savings but still be relatively flexible. This has the advantage of staying competitive without that much risk. Due to top management requiring to approve the plans developed by the IT director they can evaluate the cost and risk exactly. However, since top management might not have the best IT knowledge it could happen that they do not approve a plan because they think it is too expensive and risky. But if they would have enough IT understanding they might see the value this plan will add to the company. Also, the meetings are just once a year which let them lose some flexibility. Another infrastructure view is the enabling view. Having this view, Richter would have much higher IT expenses and their IT infrastructure would always  be on the edge. This view has its strengths and weaknesses as well: They would be a lot more flexible and management of IT would probably be different. The IT directors would not have to get approval by the CFO and top management but rather work together with them looking for opportunities to be innovative and get a competitive advantage for some time. This view has its downsides, though: Investing much money and being the first to invest in something new is always connected with a lot of risk. Also, if the affiliates would be allowed to decide everything on their own failures might be discovered too late and increase the loss. Yet, another view is the utility view with which the firm has low IT expenses and focuses on cost savings. IT is clearly used as a supporting tool. The IT director (if there even is one) gets told what is needed and just tries to find the most cost-saving solution. The firm has low risk since it does not invest much money but is not very innovative and maybe loses some profits because it probably imitates competitors later on.

The Advantage Of Keyword Advertising To Company Marketing Essay

The Advantage Of Keyword Advertising To Company Marketing Essay E-Commerce or Electronic Commerce (EC) is the action rather than the theory of purchase and selling a number of different types of good and services on the World Wide Web. Electronic commerce in its high-level forming an essential foundation sense means the same as traditional commerce where buyers and sellers form together for doing business by purchases and selling goods and services. The difference is that e-commerce happens over flexible strand a letter or message in a length of cord at a link throughout the global where the WWW perform duties of services as the central medium for all trading carry out business. E-Commerce also happens through the use of more limited shape or structure of communication. E-Commerce provided with the ability or means to sell and purchase of an article and give services right away from your home. So, that you dont need to leave your house for seeking what you need. You just have to simply strike with one hand the service providers website, find for what you need or setting up what you want to make available for use and immediately get the business done. If you want to make purchases online for virtual products, most of the period you would get the products and services at the particular example of your payment admitted the truth. Currency transactions take place above certain to remain safe gateways and encrypted channels, so we can term e-commerce to be able to relied on trading environment. Payments can be made with the use of Credit Cards, e-Checks and Payment Gateways. KEYWORD ADVERTISING Keyword advertising refers to any publicize a product or service that is connection to clearly defined words or phrases. Ordinary forms of keyword advertising are known by a lot of other conditions laid down or agreed including pay per click (PPC) and cost per action (CPA). There are several parts slight difference each starting with pay per or cost per such as pay per action (PPA) and pay per cost (PPC). Google Ad Words is the greatest well-known shape or structure of keyword advertising. Google show search advertisement specifically the aim to the word(s) typed into a search box. Those keyword targeted ads also become visible on satisfied place based on Googles systems interpretation of the dealt with material on every page of the site. This is known as contextual advertising. The Advantage of Keyword Advertising to Company The step to starting a company successfully is to advertise. Company must provide potential customers with the information itself of information about the goods and services. The advantage would allow everyone to know what exactly the business about. If anyone had interest to present a small business effectively then should thought keyword online advertising methods. Key word advertising is often used and plays an important role as a technique in effective online marketing, especially where search engines are concerned. When a potential customer types the keyword into the search box, the search engine or website will display a whole range of results that matches the keyword. Your advertisement or website will also be among the many other results which are relevant to the keyword. In most cases, the reader naturally opts to click the items that are at the top. Therefore if you want your announcement to come on top in search engine results, this can be done by using the right keywords; you also need to creatively use the keyword many times. Keyword promotion may be ideal for small businesses because it helps them emerge on top of many other competitors regardless of the money spent or the size of the classified ad. This way, small businesses have a better chance of bringing themselves forward to the clientele easily and with little effort. A great advantage of keyword advertising is that only the viewers who are truly interested in the product or service with the intention of buying them will come across the advertisement. As a result, there is a greater possibility of achieving higher conversion ratios. Clearly, the keyword chosen is the most important item in this scenario. It is important to make sure that the keywords chosen are related to the business. Companies pay for each word. So this should not be misleading. Choosing the wrong keyword will not achieve the purpose of increasing sales in fact it will be a waste of time and money as well. A way to make sure that the company does not spend too much in marketing, is to choose the right payment option. Keyword advertising revolves around payment concepts is ensure that you are charged only for the number of times the announcement is truly viewed. This is another reason why keyword promotion may be ideal for small businesses because you pay only for what you get. Benefits of Google Ad Words to User The biggest advantages of SEO are the fact that it can join anyone on your website visitors. Keyword advertising of SEO possibility take months to create results of meaning, but a PPC advertising can done for you immediately. When coordination are being use with an SEO strategy, Ad words would carry your visitors at the same time you are waiting for your page to become visible in organic search results. The next of SEO advantage is entirely customizable. Users can choose as the most suitable their keywords, besides they can even pick which keywords they dont want to trigger advertising. This is very useful to marketers who can succeed in doing the account, and unchanging pull sharply keywords and estimate to find the mysterious combination of efficiently in the campaign. With Ad Words, the users can controls how much to be pay. An organized scheme of proceeding involves a bidding system which the final information in cost per click pricing and give permit to the user to only pay for the pressing that are accept. Thus, the clicks are count according to the users settings from ten cents to one hundred dollars. Marketers can optimize for cost per idea and opinion pricing in satisfied or happy network. This will permit you to pay for how many times people see advertising. Without concern for which pay model you select, you set the produced every day advertisement estimate, which may gives you finished control over a serious of military operations. Though Ad Words is extremist user friendly, it can be very hard for whom new to PPC advertisements to charge an organized course of action efficiently. Almost anyone can running an advertisement organized course of an action though Ad Words, but least people have the time and skill it takes to continuously monitor and change ads, establish new budgets, and pull sharply keywords for most favourable carry out. If whom not sure about how to in charge a PPC campaign, a lot of SEO who have experience worked with Ad words can help you. The Disadvantage of Keyword Advertising to Company and User Pay per Click search engine is fount into account by many to be one of the most affordable forms of marketing on the Internet. PPC advertising is used to create result by give instruction on target traffic to a marketer website, so the marketer can change this target traffic into fastest sales on the later time. To date, this marketing is a billion pound industry. There are some difficulties to using Pay per Click advertising companies. If it does not have disadvantages to this advertising, then everyone would choose to use this method; but now, many Internet marketers do not use it. Briefly, marketers will offer a price on keywords to be use in small advertisings they cause to happen, that the PPC Company will show for search engine users when they are using the marketers chosen keywords that they choose to use in the ads. Inside these ads is a connection to the marketers very special website. When search engine user, uses an individual marketers keyword in the search engine, that advertisement guide up alongside the other information for the user to select from. If the user press on the marketers ad, they are taken to the marketers website. The marketer then needs to pays the PPC Company for that unusual click. If the user sees the advertising, but it does not click, then the marketers do not need to pay. The Method of Improving Keyword Advertising There are many kind of search engine advertising methods. If anyone are hoping your website to get higher SEO rankings, than you need to put into effect the proven make the best use of tactics. More specifically, nature and organic search engine optimization is the most suitable way to go. Organic search constitute the greater number of web traffic. In fact, tens millions of visitors are being sent by the search engines to not the same as another websites through organic search. To get a big solid piece of this traffic, here are those top search marketing methods that you can put into effort today. Beginning with the publish high quality articles to build connection and to make a greater in size your sites SEO rankings. The article submitted for consideration is one of the most able to be relied on search engine advertising methods that can consideration long term and lasting for a long time results. Anyone need to do is to bring into existence articles that are highly connected for the subject being discussed on your website. So, it is important to write the particular object that focuses on keywords used to make the best use it your website happy or satisfied. Back links should have as part of a whole in the articles a greater liking on the resource box. Once you publish these articles on high PR article a book listing names, it will only take a few days for the search engines to measure them. In this way, you would get worth a great subject being discussed back links from having a good reputation. This would have final information to a big jump in your SEO rankings. Lastly, you should make as great as possible the advantage of press set free the act of submitting. This is another search engine advertising method that has been getting good incoherently among SEO competent. Press set free are a like but not identical to online articles in phrase of giving satisfied for the search engines. But the best piece combining is that press set free distribution sites to a high degree by the search engines. These place where something is offer everyday and updated satisfied for web users. So, if you can get back links from distribution services though your press set free, then it is possible to succeed in maximum online exposure. The most important are the back links from press set free are worth and connected. So there is at all times a best chance that your websites search engine position can become better meaning if your links are carried by more than two but not many new information about aggregators. Banner Advertising When internet is becoming a interactive medium. There is a lot of e-commerce multimedia to advertise their product. Now a day, banner advertising is a comment advertising method in this world. It can transfers of big bytes is possible easily due to the increasing in speed in internet due to DSL, cable and wireless high-speed technologies. Banner advertising may attract people attention in order to increase the selling product in the company. It is possible to target those who can be prospective buyers. In addition, managers need to optimize the number of creative and advertising sites by making the tradeoff between quicker visits and lower expenditure per visit or the slower visits and higher expenditure per visit. Advantages Low cost It is much cheaper than the most such as advertise their product by using newspaper. In internet advertising are offered as low as $10 for a period of one month. The presentation to the market Internet advertisements are the best if your product is aimed at the younger generation. Due to the survey report, now a day, most of the younger generation is keep playing facebook. So that, the advertisements that advertise in facebook is the most easiest way to attract younger generation attention in order to buy thing through the internet. Update advertisement Internet advertising can update whenever you like. Unlike TV commercials which must be periodically updated. Advertising is usually a very simple matter that can be done easily and quickly. Disadvantages Scope It is a limited market can be conquered if only use the Internet for advertising display. There are quite a few of average of consumers are still on the older forms of advertising. Additional costs It will cost more than if you decide to rent the help of a professional or a company for the production of advertising for your product or service. Blog advertising method Blog advertising is a method of e-commerce. This method can be an extension of a whole or it can be its own website. Majority of a blogs are maintained by one person in a journal-type style with the posts appearing in reverse chronological order and theyre updated regularly. They are a lot of cause to get involved in the blog advertising world. The blog advertisement in particular, methods of getting exposure for your company, products, or services has speedy become the most famous from advertising. Many of the company have jumped on the bandwagon and have begun advertise their company on blogs because it is not only cheaper than almost any other advertising method from around, it is also more effective than other media. Blog are global. When you advertise on blogs you are not get individual written reviews of your products. The written are visible for the life of the blog and it easily someone to search when someone type keywords into a search engine anywhere in the world. You can achieve the same worldwide marketing that can afford to span the globe with high-price media marketing. The marketing cost savings are tremendous and the exposure is just as great. Nowadays, many of the consumers spend 85% of their shopping dollars online. Even thought they are planning on buying offline they also will search the products first on the internet. Consumer believes that the blogger write ups much more than the gimmicky splash advertising, flashy banners, and slick white pages. Each of the advertisement written in a blog post comes straight from that particular bloggers style writing and is unique and compelling. While the Experts forecasted that blogging as a whole would slow down in 2007. It is evident that Blog advertising for web companies to develop as a steadily more powerful tool for dialoguing with prospective clients and increasing listeners reach on the Net. Many business holders may have uncertainties or misunderstanding as to the value of business platform into their existing promotional efforts, with little return on investment. That organization owner s who uses blogs as advertising media usually will realize an easy to maintain sphere. The results of blog advertising, however, are far-reaching and surprisingly effective. Advantages of blog advertising The major advantages of blog advertising include low cost marketing channel. Blog advertising is cheaper than the other advertising media. With the less money you can achieve better ranking, the payment is not per month, you can have your own unique content, and also quality permanent back links. Besides that, you can also achieve an excellent Avenue to build a network. Every business needs a network, an interior network between division and an exterior network with other companies and customers. A typical blog on the other hand is rapidly written. Blogs can reach thousands of aimed readers at any place. Blog advertising is also a way to increased product exposure. Blog advertisement is extremely useful for gaining established visibility for your products. Improved customer interaction. Healthy customer dialogue is the key ingredient for successful web endeavors. Comment characteristics on blog are ideal ways to get to know that person, and feel they have built a blog is a place to hear kudos and complaints. As well as conduct informal focus groups, determining how else customers needs might be fulfilled. Nearly anyone who has studied marketing knows that a conversion rate for commercial venues is much higher than others. Consumers have a choice in the latter scenario, and the same is true for blog advertising. Consumers feel that they made the choice to come to a blog ad they made the conscious decision to read about a product. Example of blog advertising method Conclusion After doing this assignment, we feel that that the most effective and efficient online advertising method is Blog advertising method. If we need to choose the advertising method to advertise our company between banner advertising, keyword advertising and also blog advertising. We will select the blog advertising method. It is because the blog advertising is cheaper and more effective between others. And also consumer trust blogger write up much more than the banner advertising, keyword advertising and also the traditional advertising. When we need to select a print media to showcase our products we must get exposure in that market alone. Most newspaper, magazine display advertising is extremely expensive. There are less costly print media methods such as press release but they are not as expensive as picture advertising. Some willing and reporter will print it but even then the exposure is usually limited to the circulation of that paper or magazine and it only appears once. Now days, who isnt online? Consumers can online and search your company products through the internet easily at anyway and also any moment. Your company blog will always be there. Comment characteristic on blog may also let the consumer more realize about company product and services if customers have any question about the company products or service. This may also built a lasting relationship and trustworthy between customers and company.

Shamanism :: Spirit Spiritualism Korea Korean Essays

Shamanism A Shaman is a member of a tribal society who acts as a medium between the visible world and an invisible spirit world and who practices magic or sorcery for purposes of healing, divination, and control over natural events. Shamanism is the oldest folk belief of the Korean people in which every natural object in the world has a soul. In order to connect with the power of the supernatural the Shaman is taken over by a spirit by liberating their mind from natural limitation. This process is achieved through the use of drugs such as tobacco or soma, spinning or dancing, drumming, or singing of deep tones (Haines Brown). Early Shamanistic clans mainly served two different purposes, to invoke supernatural spirits and to carry out priestly and military leadership functions. â€Å"Korean Shamanism regarded three gods with special reverence and importance: the Mountain God, Sanshin (who is usually depicted as an old man with a tiger at his feet), the Toksong, or recluse, and Ch'ilsong (the god of the seven stars, the Big Dipper)† (Buddhapia). These roles began to branch out early in the second millennium B.C. Some of these clans began branching out into confederations headed by Shaman kings early in the first millennium A.D. As more and more religions began to arise such as Buddhism and Tonghak, many Koreans continued practicing the traditional ways of Shamanism. More recently one of the emphasized characteristics of Shamanism is the belief that the souls of the dead are always present. â€Å"Only the spirits of ancestors and people who died harboring grudges and deep resentment and those who died untimely deaths are honored in worship, however†, explains Kim Yol-kyu. Ones who have died young or who were murdered are believed to be able to cause great misfortune to the living or even cause diseases. The way to get rid of these diseases or misfortunes is by performing a ritual known as a gut in Korean. A Shaman who performs these ceremonies is often referred to as a mudang and must be a highly talented performer in order to conduct the ceremonies properly.

The Tenth Man Essay -- essays research papers

THE TENTH MAN BY GRAHAM GREENE The Tenth Man by Graham Greene The book The Tenth Man by Graham Greene takes place in France in the 1940s during the German occupation of France during the second world war. It starts of in a German prison with the narrator talking about the prisoners singling out two specific characters, the Mayor of Bourge and Pierre an engine driver. Through a situation concerning these two we are introduced to the main character, Jean-Louis Chavel who changes his last name to Charlot. The narrator goes on to describe who the prisoner can here executions ever night. One night a German was killed so for punishment three prisoners were to be killed from each shed. To be fair the cell where the story starts the men drew marked paper from a shoe. Chavel drew the last marked slip which condemned him to death and went into histeria. In his histeria he offered to give every thing he owned to someone if they died for him. A man named Janvier, thinking of his sister and mother, spoke up and took his offer. After the agreement Janvier drew up a will leaving everything he now owned to his sister and mother. The next morning he was executed. The story then shifts to months later in Paris where Chavel, who name has been changed to Charlot, is looking for a job since he gave every thing he had away. Charlot then returned to his old home where he meets Janviers's sister and mother. Because Janvier's sister, Therese, did not now who he relay was, she gave him a job because he knew her brother. While working at the house Charlot had several run-ins with many childhood and adult friends but managed to fool them in some way or a another. Later, a beggar comes along and acts as if he is the real Chavel to escape persecution for being a collaborator with the Germans during the occupation. vividly he explains the whole story pretty well and convinces Therese that he is the real Chavel. Charlot allows him to stay the night and finds out he knew the story and what he wanted. As a plan to get all the land and money that Therese got from her brother, the impostor Chavel convinces Therese that Charlot made him look bad and her brother proposed the deal to him. While proving that the impostor was infact an impostor Charlot w... ...was Charlot. He did so so that Therese would not find out that he was responsible for her brother' demise. In the end it back fired and caused more problems then it solved. Many people do not tell important information of themselves to other people so it does not cause friction between them or others. One main example of this is when applying for a job you are asked if you were ever arrested. Many people lie and say no so they get the job but lying causes them to not get the job because the employer will find out one way or another. One moral that was not given right out in the open but could be received indirectly was about war. I think the author was for war if the cause was a fair one as was World War 2. This is still an area of controversy today. In all the wars we have fought since WW2 we have questioned if it was really necessary. I believe that you should not be forced to fight in any war that you do not believe that we should be fighting in as a nation The book portrayed many morals that society of today needs to learn. If society learns these morals this place will be a very better place to live of everyone and everything.

Dar es Salaam Essay

Education according to Nyerere (1967), refers to the transmission from one generation to the next the accumulated wisdom and knowledge of the society and to prepare young people for their future membership of the society and their active participation in its development. In other way it can be defined as a process of teaching, training and learning especially in schools or colleges to improve knowledge and develop skills. (Oxford Advanced learners Dictionary, 6th Edition). Education is the process of acquiring and developing desirable knowledge, specific skills, positive attitudes and values. (Thungu, J. et al, 2010) History is the study of the records of all past human experiences, as defined by a number of historians. It is concerned with political, social, economic, scientific, technological and cultural which have shaped and given birth to mankind. History of education can be defined as the study of the past development of educational systems, theories and institutions within the general historical framework of political, social, economic, scientific, technological and cultural change. (Thungu, J.et al, 2010) REASONS WHY STUDENTS’ TEACHRERS’ STUDY HISTORY OF EDUCATION First of all, studying history of education helps teachers to be in improving quality of education and strengthen professional competence. Studying history of education prepares teachers to explore and critically examine alternatives education theories, practices and culture so as to objectively determine what is acceptable. (Thungu, J. et al, 2010) Likewise, past experience help teachers to be to influence current decisions today. History of education helps teachers to be to improve decision making and judgment. Through it both good and bad examples of decision are given. History of education offers the opportunity from past example of the others through which formulation of policies to suit the current education systems are made. Moreover, helps to draw comparison of different educational ideas and to show the development of various educational theories and practices in educational context. Through comparison one is able to show the development of a particular theory and practice in historical context and demonstrates a particular condition out, which such a theory arose, the specific function that a practice was intended to serve. (Thungu, J, et al, 2010) History of education provides the opportunity to see how society has changed over centuries. It provides a better understanding of people and culture. Tanzania in particular, education system has been changing from time to time as for instance objectives of indigenous education are different from the post colonial era. Through it, teacher to be can be able to show the difference objectives of education basing on different generation. (http//:www. wikipedia. history of education/) Helps to cultivate the art of self expression, communication, inquiry, objective thinking and ability to judge on the side of the teachers to be. It enables in the developing the attitude of mind that distinguish the educated person, the habit of skepticism and criticism of thinking with perspective and objective of judging what is good or bad, as well as weighing the pros and cons. (Thungu, J. et al. 2010) Studying history of education enables student- teachers in choosing suitable methods and strategies when in classroom environment or context. Student-teachers to be in good position to avoid static methods of teaching and learning, at the same time theory improve the tradition methods to match with current situation. (http//:www. wikipedia. history of education/) Also, it exposes the student-teachers to other discipline such as history, Christian religion education, oral literature, sociology and psychology. This helps in enriching the analysis of important educational ideas. (Thungu, J. et al, 2010) It enables student-teachers in integrating both theoretical and practical education. Understanding the context of historical events engender the spirit of realism. Through various education theories creates or build good basis in implementation of curriculum. (Thungu, J. et al 2010) Then, it helps in establishing the sound knowledge and skills set in which teachers will be able to build as they are exposed to different life experiences. For instance, having studied a history of  education in a certain society, a student-teacher will be in a good position to handle the students of that society effectively and efficiently. (http//:www. wikipedia. history of education/) Studying history of education helps student-teachers to translate information and judgment, experience and wisdom into relevant knowledge that a student can understand, retain and pass to others. Generally, Studying history of education for the teachers to be is of great importance to their prospects of teaching. History of education is part and parcel of the teaching profession, if a teacher wants to be effective and efficient. REFERENCES http//:www. wikipedia. history of education/ 13th, Jan, 2011; 11:08 am Ishumi, A. G. M. , (1978), Education and Development, Dar es Salaam: National Printing Company Limited. Lema, E. et al (2004), Nyerere on Education, Dar es Salaam: Oxford University Press Mushi, A. K. (2009), History and Development of Education in Tanzania, Dar es Salaam: Dar es Salaam University Press Oxford Advanced Learner’s Dictionary, 6th edition, (2000). Thungu, J. et al (2010), Mastering PTE Education, Nairobi: Oxford University Press

Sample Question

Sample Question 5312 Fall 2009 Student:___________________________________________________________________ 1. Corporate governance include concerns about: A. business ethics and social responsibility. B. the responsibilities of the board of directors. C. equitable treatment of stakeholders. D. disclosures and transparency. E. all of the above. 2. The most powerful corporate governance legislation to date has been: A. the Sarbanes-Oxley Act (SOX) of 2002. B. the creation of the American Institute of Certified Public Accountants. C. Corporate Ethics Code of 2005. D. the regulation of inventory management practices by the SEC. . The Sarbanes-Oxley Act (SOX) of 2002 does not specifically prohibit an independent auditor from performing the following non-audit function(s) for an audit client: A. financial information systems design and implementation. B. internal audit outsourcing services. C. tax services. D. â€Å"expert† services. E. SOX specifically prohibits an independent audi tor from performing all of all of the non-audit services for an audit client. 4. Which is the following descriptions is not one of the â€Å"Seven Financial Shenanigans† identified by Howard Schilit and listed in Exhibit 10-1: A. ecording revenue too soon or that is of a questionable quality. B. boosting income with one-time gains. C. failing to record intangible assets which the company has ownership rights to. D. shifting future expenses to the current period as a special charge. E. failing to record or improperly reducing liabilities. 5. The explanatory notes to the financial statements: A. should be referred to if more than a cursory, and perhaps misleading impression of a firm's financial position and its results of operations is to be achieved. B. are not an integral part of the financial statements. C. nclude a great deal of detailed information that is potentially useful only to a financial analyst making a detailed appraisal of the future prospects of the entity. D. are used by many entities to hide information from the reader of the financial statements by including in the explanatory notes information that should be shown in detail on the financial statements themselves. 6. The nature and content of disclosures relate to all of the following except: A. accounting changes. B. segment information. C. fair market value. D. contingencies and commitments. E. events subsequent to the balance sheet date. . Which of the following is nota topic that is likely to be discussed as a significant accounting policy? A. Depreciation method. B. Earnings per share of common stock calculation details. C. Inventory valuation method. D. Method of estimating uncollectible accounts receivable. 8. The explanatory notes to the financial statements: A. are not an integral part of the financial statements. B. explain the significant accounting policies of the company. C. usually disclose the amount of the company's bad debts expense. D. describe management's product de velopment plans for the coming year. 9.Significant accounting policies are described in the explanatory notes to the financial statements because: A. there isn't enough space for them to be included in the captions of the financial statements. B. if the accrual basis of accounting is used, â€Å"matching† of revenues and expenses may not take place. C. the reader must be aware of which of the alternative generally accepted accounting practices have been used. D. none of the above. 10. When an entity changes its accounting from one generally accepted method to another generally accepted method: A. financial statements of all prior years are changed to maintain comparability. B. n explanatory note stating that the change was approved by the Financial Accounting Standards Board is required. C. the dollar effect of the change on both the balance sheet and income statement must be disclosed. D. changes like this are not permitted. 11. The impact of changing price levels on amounts reported in financial statements is: A. reported as a separate item on the balance sheet. B. accomplished by reporting assets at their replacement cost. C. required to be described in the explanatory notes to the financial statements. D. encouraged, but not required to be described in the explanatory notes to the financial statements. 2. Management's statement of responsibility: A. explains that the entity's financial statements are the responsibility of the entity's auditors. B. states that the financial statements are free of significant error. C. affirms that management is responsible for assuring adherence to internal control policies and procedures. D. guarantees that the firm has operated in a highly ethical manner. 13. Firms that issue registered securities are required to file, with the SEC on an annual basis, which of the following? A. An annual report. B. A prospectus. C. A form 10-K. D. A set of financial statements. E.All of the above. 14. A firm's cash dividends were $ 3. 96 per share of common stock for calendar 2006. In 2007 the stock was split 3 for 1, and in 2008 a 10% stock dividend was issued. Dividends per share for 2006, to be reported in the firm's annual report for 2008, are: A. $3. 96 B. $1. 45 C. $1. 32 D. $1. 20 15. Business segment information is included in the explanatory notes to financial statements because: A. the amounts shown on the financial statements of most companies are just too large to comprehend. B. current and potential investors can make more informed judgments about the company. C. et income from various geographic areas can be clearly determined. D. by combining these amounts for each segment, ROI and funds flows for the company as a whole can be determined. 16. For 2006, Skresso Co. reported $3. 64 of earnings per share of common stock. During 2007 the firm had a 4% common stock dividend. 2006 earnings per share to be reported in the annual report for 2007 are: A. $3. 79 B. $3. 64 C. $3. 50 D. $3. 49 17. Managemen t's statement of responsibility: A. usually refers to the company's system of internal controls. B. emphasizes that the auditors are responsible for the financial statements. C. ncludes a disclaimer of responsibility for the level of the P/E ratio of the company's common stock. D. gives the president of the company an opportunity to explain why profits changed. 18. Which of the following is the proper paragraph sequence for an independent Auditor's Report? A. Scope, introduction, opinion. B. Introduction, scope, opinion. C. Opinion, scope, summary. D. Introduction, opinion, scope. 19. A firm's independent auditors have the responsibility to: A. assess the firm's accounting policies. B. ascertain the firm's profit potential. C. uncover all fraudulent activities. D. assess management's discussion and analysis. 0. The independent auditors' report usually: A. presents a â€Å"clean bill of health† for the company. B. refers to the quality of the company's products or services. C. includes an opinion that the financial statements are correct. D. includes an opinion that the financial statements present fairly, in all material respects, financial information about the company. 21. An audit conducted in accordance with generally accepted auditing standards includes each of the following except: A. examination, on a test basis, of evidence supporting the amounts and disclosures in the financial statements. B. valuation of the efficiency and effectiveness of management. C. assessment of the accounting principles used and significant estimates made by management. D. planning and performance of the audit to obtain reasonable assurance that the financial statements are free of material misstatements. 22. Which one of the following methods is no longer a Generally Accepted Accounting Method? A. Purchase accounting. B. Fair market value method. C. Pooling method. D. None of the Above. 23. Which of the following require an explanatory note in the independent auditors' report. A. basing the opinion on the work of another auditor.B. Uncertainties about the outcome of a significant event that would have affected the presentation of the financial statement. C. Substantial doubt about the entity's viability to continue as a going concern. D. None of the above. E. Items a, b and c are correct. 24. A management that wanted to increase the financial leverage of its firm would: A. raise additional capital by selling common stock. B. use excess cash to purchase preferred stock for the treasury. C. raise additional capital by selling fixed interest rate long-term bonds. D. try to increase its ROI by increasing asset turnover. 25.For the fiscal year ended March 31, 2007, a company reported earnings per share of $3. 25 and cash dividends per share of $0. 50. During fiscal 2008, the company had a 3 for 2 stock split. In the annual report for the fiscal year ended March 31, 2008, earnings per share and cash dividends for fiscal 2007 would be reported, respecti vely, as: A. $3. 25 and $0. 50 B. $4. 85 and $0. 75 C. $2. 17 and $0. 33 D. $1. 09 and $0. 17 26. Financial leverage: A. arises because most borrowed funds have a fixed interest rate. B. arises because most borrowed funds have a variable interest rate. C. usually has no bearing on the risk associated with a company.D. is a concept that does not apply to individuals. 27. A potential creditor's judgment about granting credit would be most influenced by the potential customer's: A. current ratio at the end of the prior fiscal year. B. most recent acid-test ratio. C. trend of acid-test ratio over the past three years. D. practice with respect to taking cash discounts offered by current suppliers. 28. Another term for the price/earnings ratio is: A. cost ratio. B. sales multiple. C. earnings multiple. D. profit ratio. 29. An entity's current ratio will be influenced by: A. the inventory cost flow assumption used. B. riting off an overdue account receivable against the allowance for uncol lectible accounts. C. the depreciation method used. D. issuance of a stock dividend. 30. If a firm's debt ratio were 25%, its debt/equity ratio would be: A. 25%. B. 50%. C. 33. 33%. D. 75%. 31. An individual interested in making a judgment about the profitability of a company should: A. review the trend of working capital for several years. B. calculate the company's ROI for the most recent year. C. review the trend of the company's ROI for several years. D. compare the company's ROI for the most recent year with the industry average ROI for the most recent year. 2. Which of the following is not a category of financial statement ratios? A. Financial leverage. B. Liquidity. C. Profitability. D. Prospectus. 33. When a firm has financial leverage: A. ROI will be greater than ROE. B. ROI will usually be less than it would be without leverage. C. risk is greater than if there isn't any leverage. D. the firm will always have a higher ROE than it would without leverage. 34. When a corporat ion has both common stock and preferred stock outstanding: A. dividends on preferred stock are paid only if the company has current earnings. B. ividends on preferred stock must be paid before dividends on common stock can be paid. C. preferred stockholders receive the same dividend per share as common stockholders. D. dividends on preferred stock are paid only if dividends are to be paid on the common stock. 35. A leverage buyout refers to: A. one firm issues stock to take over another firm. B. one firm trades its stock for the stock of another firm. C. a firm goes heavily into debt in order to obtain the funds to purchase the shares of the public stockholders. D. one firm pays cash for the shares of a takeover firm's shares. 36.The dividend payout ratio describes: A. the proportion of earnings paid as dividends. B. the relationship of dividends per share to market price per share. C. the percentage change in dividends this year compared to last year. D. dividends as a percentage o f the price/earnings ratio. 37. The price/earnings ratio: A. is a measure of the relative expensiveness of a firm's common stock. B. does not usually change by more than 1. 0 (e. g. 8. 2 to 9. 2) during the year. C. can be used to determine the cash dividend to be received during the year. D. is calculated by dividing the earnings multiple by net income. 38.If a firm's payment terms for sales made on account to its customers were 2/10, n30, the number of days' sales in accounts receivable would be expected to be: A. less than 10. B. between 10 and 25. C. between 25 and 40. D. over 40. 39. A common size income statement: A. uses the same dollar amount of revenues for each year. B. expresses items as a percentage of revenues. C. makes comparisons between years more difficult. D. is useful in estimating the impact of inflation. 40. Management's use of resources can best be evaluated by focusing on measures of: A. liquidity. B. activity. C. leverage. D. book value. 41.Asset turnover cal culations: A. are made by dividing the average asset balance during the year by the sales for the year. B. are made by dividing sales for the year by the asset balance at the end of the year. C. communicate information about how promptly the entity pays its bills. D. should be evaluated by observing the turnover trend over a period of time. 42. The comparison of activity measures of different companies is complicated by the fact that: A. different inventory cost flow assumptions may be used. B. dollar amounts of assets may be significantly different. C. only one of the companies may have preferred stock outstanding.D. the number of shares of common stock issued may be significantly different. 43. A higher P/E ratio means that: A. the stock is more reasonably priced. B. the stock is relatively expensive. C. investors are wary of the stock. D. earnings are expected to decrease. 44. Which of the following is(are) an example of a measure of leverage? A. Debt yield. B. Debt payout ratio. C. Preferred dividend coverage ratio. D. Debt/equity ratio. E. All of the above. 45. The inventory turnover calculation: A. is wrong unless cost of goods sold is used in the numerator. B. is wrong unless sales is used in the numerator. C. s an alternative way of expressing the number of days' sales in inventory. D. requires knowledge of the inventory cost flow assumption being used. 46. Book value per share of common stock of a manufacturing company: A. is not a very useful measure most of the time. B. is calculated by dividing market value per share by earnings per share. C. reflects the fair market value of the company's stock. D. is the same as the total balance sheet asset value per share of common stock. 47. If the P/E ratio of a company's common stock were 12, and its earnings were $ 2. 50 per common share: A. the market value of the common stock would be $20. 3 per share. B. the market value of the common stock would be $25. 00 per share. C. an increase in earnings of $0. 20 per share, with no change in the multiple, would result in a market price increase of $2. 40 per share. D. an increase in earnings of $0. 20 per share, with no change in the multiple, would result in a market price increase of $1. 67 per share. 48. The concept of operating leverage refers to which of the following? A. Operating income changes proportionately more than revenues for any given change in activity level. B. Operating income changes proportionately less than revenues for any given change in activity level.C. Operating income changes proportionately more than income for any given change in activity level. D. Operating income changes proportionately less than income for any given change in activity level. 49. As the total volume of activity changes: A. the total of variable costs changes. B. the total of fixed costs changes. C. variable costs per unit change. D. fixed costs per unit stay the same. 50. A firm has revenues of $120,000, a contribution margin ratio of 30%, and fixed expenses that total $56,000. If revenues increase $20,000, then: A. operating income will increase by $6000. B. operating income will be 0.C. fixed expenses will increase $8000. D. the contribution margin ratio will increase by 1/8. 51. Each of a company's several product lines has a different contribution margin ratio. Total sales in 2007 were 20% higher than total sales in 2006. Total contribution margin for 2007 will be: A. the same as it was in 2006, regardless of changes in sales mix. B. 20% higher than it was in 2006, regardless of changes in sales mix. C. more than 20% higher than it was in 2006, if the sales mix changes and proportionately more high contribution margin ratio products are sold in 2007 than in 2006. D. ess than 20% higher than it was in 2006, if the sales mix changes and proportionately more high contribution margin ratio products are sold in 2007 than in 2006. For questions 52, 53, 66, 79 and 84 the following graph is needed. [pic] 52. If sales volume were to decrease 10%, from 4,000 units per month to 3,600 units per month, operating income would: A. not change B. decrease $10,000 C. decrease $24,000 D. decrease $40,000 53. If the selling price per unit were to drop $2, from $100 to $98, the sales volume were to increase 500 units to 4,500 units per month, and advertising expense were to increase by $1,000: A. he break-even point would increase. B. the break-even point would decrease. C. the contribution margin ratio would increase. D. operating income would decrease. 54. The cost of a single unit of production in excess of the breakeven point in units is: A. its fixed cost and variable cost. B. its fixed cost only. C. its variable cost only. D. none of the above. For questions 55 and 64 the following graph is needed. [pic] 55. Using the high-low method, the variable rate for maintenance is: A. $0. 40 B. $0. 80 C. $1. 20 D. $2. 50 56. The term â€Å"relevant range† refers to: A. the range of activity where costs will fluc tuate. B. he range of activity where fixed costs change as activity changes. C. the range of activity where total variable cost remains constant as activity changes. D. the range of activity where cost relationships are valid. 57. A firm's products have an average contribution margin ratio of 40%, which will be maintained for the next month even though fixed expenses are expected to rise by $20,000. In order to keep operating income for the month from being affected, revenues will have to increase by: A. $ 8,000 B. $12,000 C. $20,000 D. $50,000 58. The cost formula for monthly customer order processing cost has been established as $100 + $0. 5 per order. It is expected that 5,600 orders will be processed in May and 6,400 in June. Total order processing costs for May and June combined will be estimated to be: A. $ 940 B. $1,060 C. $2,000 D. $2,500 59. The contribution margin ratio always decreases when the: A. breakeven point decreases. B. fixed expenses increase. C. selling price in creases and the variable costs remain constant. D. variable cost increase and the selling price remains constant. 60. Knowledge about the behavior pattern of a cost is important to understanding the effect on net income of a change in sales volume because as sales volume changes: A. et income will change proportionately. B. the effect on net income will depend on the behavior pattern of various costs. C. fixed costs will rise proportionately. D. variable costs will not change. 61. Management accounting is: A. a highly technical subject that people in personnel or engineering should not be expected to understand. B. performed by individuals who seldom work with people in other functional areas of the organization. C. the principal activity involved in determining the goals and objectives of the entity. D. an activity that gets involved with virtually all of the other functional areas of the organization. 62.What percentage of the contribution margin is profit on units sold in excess of the breakeven point? A. It's 50% to the contribution margin ratio. B. It's equal to the variable cost ratio. C. It's equal of the gross profit ratio. D. It's 100%. 63. ABU Co. has several products, each with a different contribution margin ratio. If the same number of units were sold in July as in June, but the sales mix changed: A. operating income would be the same in June and July. B. fixed expenses in July would be in a different relevant range than in June. C. the company's overall contribution margin ratio would be the same in June and July.D. total contribution margin in July would be different from that in June. 64. Using the high-low method, the monthly fixed component of maintenance cost is: A. $1,600 B. $1,200 C. $1,100 D. $1,300 65. When the cost behavior pattern has been identified as fixed at a certain volume of activity: A. any change in volume will probably cause the cost to change. B. it is appropriate to express the cost on a per unit of activity basis. C. the t otal cost will not change even if the volume of activity changes substantially. D. the total cost may change if the volume of activity changes substantially. 66.The break-even point volume of units is: A. 0 B. 360 C. 720 D. 1000 67. An example of a cost likely to have a fixed behavior pattern is: A. sales force commission. B. production labor wages. C. advertising cost. D. electricity cost for packaging equipment. 68. The formula for expressing the total of a fixed, variable, or mixed cost at any level of activity is: A. total cost = fixed cost + (variable rate * volume of activity) B. total cost = fixed cost * volume of activity C. total cost = fixed cost * variable rate D. total cost = fixed cost – variable cost 69. As the level of activity decreases: A. fixed cost per unit decrease.B. variable cost per unit decrease. C. fixed cost remains constant in total. D. variable cost remains constant in total. 70. The contribution margin format income statement is organized by: A. r esponsibility centers. B. functional classifications. C. sales territories. D. cost behavior classifications. 71. As the level of activity increases: A. fixed cost per unit increase. B. variable cost per unit increase. C. variable cost per unit decrease. D. fixed cost per unit decrease. 72. Managerial accounting supports the management process most significantly by: A. measuring and reporting financial results after the fact.B. determining the goals and objectives of the entity. C. providing estimates of financial results for various plans. D. establishing operating policies to be followed during a period of time. 73. An example of a cost that is likely to have a variable behavior pattern is: A. sales force salaries. B. depreciation of production equipment. C. salaries of production supervisors. D. production labor wages. 74. A 10% change in a firm's revenues is likely to result in a change of more than 10% in the firm's operating income because: A. not all of the firm's costs will change in proportion to the revenue change.B. the firm has financial leverage. C. the contribution margin ratio will change in proportion to the revenue change. D. only fixed expenses will change in proportion to the revenue change. 75. An example of a cost likely to have a mixed behavior pattern is: A. sales force commission. B. raw material cost. C. depreciation of production equipment. D. electricity cost for the manufacturing plant. 76. Cost behavior refers to: A. costs that are both good and bad. B. costs that increase at a quicker rate than others. C. costs that decrease at a quicker rate than others. D. costs that are variable or fixed. E. one of the above. 77. Which of the following statements doesnot describe a characteristic of management accounting? A. Management accounting must conform to GAAP. B. Approximate amounts rather than accurate amounts or refined estimates are often used in management accounting. C. Management accounting places a great deal of emphasis on the f uture. D. Management accounting is more concerned with units of the organization rather than with the organization as a whole. 78. Simplifying assumptions made when using cost behavior pattern data include: A. relevant range and liquidity. B. fixed activity and linearity.C. relevant range and linearity. D. activity range and variability. 79. The contribution margin ratio is: A. 40% B. 60% C. 62. 5% D. 70% 80. Which of the following terms do not appear on the contribution margin format income statement: A. gross profit. B. contribution margin. C. operating income. D. variable expenses. 81. A management decision that would have a long term influence on the operating leverage of a firm would be: A. increasing the advertising budget. B. substituting robots for hourly paid production workers. C. increasing prices in proportion to raw material cost increases.D. having a season-end sale of seasonal products. 82. Which of the following activities is not part of the management planning and c ontrol cycle: A. data collection and performance feedback. B. implementation of plans. C. providing information to investors and creditors. D. revisiting plans. 83. The relevant range concept refers to: A. a firm's range of profitability. B. a firm's range of sales. C. a firm's range of rates of return. D. a firm's range of activity. 84. The break-even point in terms of total revenues per month is: A. $30,000 B. $60,000 C. $75,000 D. $100,000 85.When the high-low method of estimating a cost behavior pattern is used: A. cost and volume data must be reviewed for outliers. B. the direct result of the high-low calculations is the fixed expense amount. C. the highest and lowest sales price and volume amounts are used in the calculation. D. the resulting cost formula will explain total cost accurately for every value between the high and low volumes. 86. The shift in the amount of manufacturing overhead costs applied to the mix of products produced that occurs when using a single cost dri ver rate as compared to using activity-based costing rates is known as: A. nderapplied overhead B. overapplied overhead C. cost absorption D. cost distortion 87. An excess of cost of goods manufactured over cost of goods sold for the period represents: A. an increase in gross profit. B. a decrease in work in process inventory. C. overapplied manufacturing overhead. D. an increase in finished goods inventory. 88. A predetermined overhead rate is used to: A. keep track of actual overhead costs as they are incurred. B. assign indirect costs to cost objects. C. establish prices for manufactured products. D. allocate selling and administrative expenses to manufactured products. 9. Which of the following will cause income determined with absorption costing to be higher than income determined with direct costing? A. units produced equals units sold. B. units produced is greater than units sold. C. units produced is less than units sold. D. income determined with absorption costing will alw ays equal income determined with direct costing. 90. The overhead component of product cost is: A. the sum of the actual overhead costs incurred in the manufacture of the product. B. likely to be the same amount for every product made by the company. C. n estimated amount based on labor hours, machine hours, or some other activity. D. determined at the end of the year when actual costs and actual production are known. 91. For the partial value chain functions given below, which sequence is correct? A. design, production, marketing B. marketing, production, distribution C. research and development, production, distribution D. customer service, marketing, distribution 92. Total manufacturing costs for the month on the statement of costs of goods manufactured equals: A. variable costs + fixed costs + mixed costs. B. work in process inventory – finished goods inventory.C. cost of goods sold – cost of goods manufactured. D. cost of raw material used + direct labor cost incu rred + manufacturing overhead applied. 93. An example of a cost likely to have an indirect relationship with products being manufactured: A. production labor costs. B. raw material costs. C. electricity costs for packaging equipment. D. none of the above. 94. Costs may be allocated to a product or activity for many purposes, but care must be exercised when using allocated costs because: A. direct costs identified with the product or activity may not be accurately assigned.B. fixed costs will change in total if the volume of activity changes. C. all costs may not have been allocated to the product or activity. D. arbitrarily allocated costs may not behave in the way assumed in the allocation method. 95. The production cost of a single unit of a manufactured product is determined by: A. dividing total direct materials and direct labor for a production run by the number of units made. B. dividing total direct materials, direct labor, and manufacturing overhead for a production run by t he number of units made. C. ividing total direct materials, direct labor, manufacturing overhead and selling expenses for a production run by the number of units made. D. dividing the selling price by the gross profit ratio. 96. An example of a cost that is likely to have a direct relationship with products being manufactured: A. sales force salaries. B. depreciation of production equipment. C. salaries of production supervisors. D. production labor costs. 97. The sequence of activities that add value to the organization are: A. the value processes. B. the chain of production events. C. the value chain. D. the strategic cost initiatives. 8. Which of the following activities is not included in the organization's value chain? A. marketing. B. finance. C. customer service. D. research and development 99. Cost accounting is a subset of: A. financial accounting. B. process cost accounting. C. job order cost accounting. D. managerial accounting. 100. The three components of product costs are: A. direct material, supervisor salaries, selling expenses. B. direct labor, manufacturing overhead, indirect material. C. direct material, manufacturing overhead, direct labor. D. manufacturing overhead, indirect material, indirect labor.