D.H. Lawrence’s “Piano” poem Essay

Bicycle, fish, airplane, hat, card, homework, swing, flower, picture, sunglasses, watermelon, puddle, school bus, and lawnmower are words that connect with people with his or her memories in some way. An instant word can bring memories back into his or her reality. Their memories can be so vivid that their dreams may feel like present day. The stream of consciousness can take one word and recreate your whole past. In the poem, â€Å"Piano†, written by D.H. Lawrence, the narrator is affected by the word piano. A woman sings softly to him while he reminiscences about his childhood and his happy memories of his mother. The narrator feels betrayed by the song that has sparked him to rethink the recollections. In his remembrance, the narrator cries for his lost past. In â€Å"Piano†, D.H. Lawrence conveys the meaning of the poem with very distinct tones in each stanza: in the first, the tone is mellow; in the second, bitterly resentful; and in the third, the narrator is mela ncholic. In the first stanza, the meaning is expressed with the tone that is conveyed as warm, mellow and tranquil. Lawrence uses words and phrases such as â€Å"Softly†(L1) and â€Å"in the dusk†(L1). These words express the atmosphere the narrator is in while he reminisces about his past. The narrator dreams of playing the piano with his mother and being aware of all the senses that he felt. â€Å"Softly†(L1) is also connected with the word piano. In musical terms, piano means to play soft and the word guides you through the song. â€Å"A mother who smiles as she sings†(L4) is a pleasant memory for the narrator because he is unaware of his present surroundings of another woman singing. A mellow tone communicates to the reader that the narrator is in a dream like state of mind. Through the mellow tone the reader can capture a mental picture of what he is imagining. â€Å"A child sitting under the piano, in the boom of the tingling strings†(L3) has connected with the reader of what the narrator is dreaming. The reader feels like he or she exists in his state of mind. The sound of the piano is felt. There is a vivid picture of the narrator connecting with his mother while they play the piano together. The mother and son seem to smile as they play and obliviously they are having a good time. The reader is able to connect with this image because of the warm tone portrayed in his memory. The readers will often recreate their own memories with the same warm tone in their everyday life. The second stanza awkwardly changes into a bitter resentful tone. â€Å"Betrays me back, till the heart of me weeps to belong†(L6) shows that the narrator feels that the song makes him think of pleasant times in the past and the narrator wants to go back to those feelings of his childhood. Lawrence has chosen the specific wording to show the reader that the narrator is resentful towards the song because it reminds him of his past. The usage of â€Å"old Sunday evenings†(L7) depicts the repetition of happy events with the narrator’s mother. The change in the tone contrasts with his warm memories, obviously times have changed for the narrator. The bitterness also shows the reader that the narrator is cynical about letting go of those memories with his mother. The reader understands the narrator’s bitterness because of the image the stanza portrays. The â€Å"insidious mastery of song†(L5) brings out feelings of betrayal in the narrator because he feels that the song is the cause of his memories. The narrator might feel like he was tricked into reminiscing by the song and piano. â€Å"Hymns in the cozy parlor, the tinkling piano our guide†(L8) shows the reader that he was very comfortable with his mother. It also gives the reader a sense a home. For instance, it may remind somebody of the holidays when all of the family is around and enjoying each other’s company. The reader can sense tension between the past and the present of the narrator. The harsh image of the narrator being bitter towards a song seems silly but the reader can understand his bitterness by bringing his or her own memories into account. The third stanza is conveyed as melancholic and sorrowful. The narrator feels that the singer is acting â€Å"vain†(L9) when she begins to sing too loudly. This shows that the narrator feels that the woman should not be in his memory. He shows his selfish side when he wants to reminisce alone. â€Å"Down in the flood of remembrance, I weep like a child for the past†(L12) shows the reader that he wants to be that child again when everything was happy. He cries because he cannot go back to that time. Because of the image  of the narrator as a grown man crying, the reader feels sorry for the narrator. Him crying gives the reader a clue that the narrator is proud enough to cry but also depressed about the narrator’s own situation. The visual image and meaning in the third stanza is portrayed through the melancholic tone. The reader can sense many emotions that are connected with the narrator and his past. The sadness he feels is shown through his weeping. The narrator obviously had a loving, deep connection with his childhood for him to feel this way. The reader also feels a little discomforted because of the intimacy of the reader and the narrator’s expression of grief. In everyday life, people do not usually express their sadness with such an open relationship, especially for grown men. The third stanza lets the reader confront the reminiscing feelings that we all share with the narrator. Lawrence uses specific words, phrases, and mood to convey the visual image through his poem. The meaning of the poem is suggested through each stanza’s tone. With each changing emotion the reader feels that himself or herself are incorporated into the mood of the narrator’s feelings. A humanizing touch is needed for the reader to feel connected with the poem. Lawrence uses strong words and simple sentences to juxtapose the piano playing in the narrator’s memories with the lyrical, emotional, and musical stanzas. The three distinct stanzas that convey the meaning of the poem are mellow, bitter, and melancholic that describes the narrator’s feelings as well as many other readers as they read the poem.

An Analysis of the Armful

An analysis of the poem â€Å"The Armful† by Robert Frost In Robert Frost’s â€Å"The Armful† the speaker in the poem is not defined, but that is of no consequence, as the feeling of frustration that is conveyed in the poem’s first four lines could have been expressed by either a man or a woman. The speaker is not speaking to anyone in particular in the poem but it can be inferred that he is speaking to the reader on a higher level as, speaking literally; everyone can empathize with the feelings of frustration a person struggling to carry and balance too many packages conveys.In the poem the speaker has gone for groceries, probably without help, over shopped and is having a difficult time with all the bags he must carry. The packages slip from the speaker’s hands and he tries to catch them with his knees all the while still trying balance the rest of the his packages. In the end the he is forced to drop the groceries and find a better way of packing them back in the bags. Although the tone from the onset is that of frustration by the end it changes to something more positive. It can then be inferred that the theme of this poem is one of hope.The poem creates an image of someone who is in need of help and is alone, not necessarily lonely as in need of social capital, but alone on the inside. The constant, repetitive use of the word ‘I’ supports the idea and feeling of isolation even though, as the reader, it is easy to put one’s self in that situation and to feel as if you were there watching. It has to be assumed that the author is not literally writing about someone’s troubles during a routine shopping trip. Take, for instance, lines three (3) and four (4) ‘And the whole pile is slipping, bottles, buns, Extremes too hard to comprehend at.Once’. One can connote that it has more to do with the abstract, inner most problems of the authors mind as opposed to actual contents of a brown paper bag. These Images are brought to life in this rhythmic poem by the use of figurative language, particularly through the use of metaphor and symbolism. The rhythmic patterns of the poem can be seen at the end of each line. Here are the first two lines of the poem as an example of the rhyme scheme ‘For every parcel I stoop down to seize I lose some other off my hands and knees’.An example of alliteration can be seen in the second line when the author writes ‘ And the whole pile slipping, bottles, buns’. The implied comparisons or metaphors are abundant in this short poem. In fact it can be said with certainty that the poem is one big metaphor. Robert Frost uses this poem to explore deep feelings within himself and within everyone. Once again using lines three (3) and four (4) as an example ‘And the whole pile slipping, bottles, buns, Extremes too hard to comprehend at once’ is a metaphor for the complexity of the mind.The author’s problem s are like a whirlwind that makes his mind slip. Whether the problem is heavy symbolized by the bottles or lighter symbolized by the buns they hold equal weight in the space of the mind, that to this date we barely understand the inner workings of. In the next two lines, ‘Yet nothing I should care to leave behind. With all I have to hold with hand and mind. ’ Foster is implying that his problems are so great and unmanageable that he cannot stop thinking about them.In the next two line, lines seven (7) and eight (8), he gives the reader a glimpse that his problems may be more than in his head. It reads ‘And heart, if need be, I will do my best. To keep their building balanced at my breast’. This infers that his problems may also be emotional and he is trying hard to balance the two. In the last four lines is where the theme of the poem starts to take shape and one can see that all is not lost. In lines nine (9) and ten (10) the speaker says ‘I crouch d own to prevent them all as they fall; then sit down in the middle of them all’.The speaker at this point realizes that he is carrying too much both mentally and emotionally and decides to stop and analyze what is happening to him, take it slow and figure something out. By the time line eleven (11) and twelve (12) come around one can surmise that the speaker has had enough of his problems and is actively looking for a way to fix things, a way to deal with his problems, as the speaker states ‘I had to drop the armful in the road and try to stack them in a better load’. In The Armful Robert Frost has written a piece that almost anyone can relate to.Everyone has had problems that seemed insurmountable but have mustered the courage and the will to supersede these hurdles and have gotten through them. In all, the author has used imagery, rhythmic sense, syntax that is not overly complicated and figurative language to forge a poem that can be considered a metaphor for l ife. Holding on to things can over complicate our lives and if one stops and thinks about what is really important ones loads will lightened. The poem is also symbolic of mans need to overcome adversity.

Catherine Malasa Essay

Psychology is the scientific study of the mind and behavior. Psychology is a multifaceted discipline and includes many sub-fields of study areas such as human development, sports, health, clinical, social behavior and cognitive processes.  Because psychology is new a social science, it attempts to investigate the causes of behavior using systematic and objective procedures for observation, measurement and analysis, backed-up by theoretical interpretations, generalizations, explanations and predictions Psychology is an academic and applied discipline that involves the scientific study of mental functions and behaviors[1] with the immediate goal of understanding individuals and groups by both establishing general principles and researching specific cases,[3][4] and by many accounts it ultimately aims to benefit society. In this field, a professional practitioner or researcher is called a psychologist and can be classified as a social, behavioral, or cognitive scientist. Psychologists attempt to understand the role of mental functions in individual and social behavior, while also exploring the physiological and neurobiological processes that underlie certain cognitive functions and behaviors. Question: What Is Cognitive Psychology? Answer: Cognitive psychology is the branch of psychology that studies mental processes including how people think, acquire knowledge, perceive, learn, remember or store information and then apply it. As part of the larger field of cognitive science, this branch of psychology is related to other disciplines including neuroscience, philosophy and linguistics. Cognitive psychology studies in areas of research such as, Perception, attention, reasoning, thinking, problem solving, memory, learning, language, and emotion are areas of research. Classical cognitive psychology is associated with a school of thought known as cognitivism, whose adherents argue for an information processing model of mental function, informed by functionalism and experimental psychology. On a broader level, cognitive science is an interdisciplinary enterprise of cognitive psychologists, cognitive neuroscientists, researchers in artificial intelligence, linguists, human–computer interaction, computational neuroscience, logicians and social scientists. Computational models are sometimes used to simulate phenomena of interest. Computational models provide a tool for studying the functional organization of the mind whereas neuroscience provides measures of brain activity. The core focus of cognitive psychology is on how people acquire, process and store information. There are numerous practical applications for cognitive research, such as improving memory, increasing decision-making accuracy and structuring educational curricula to enhance learning. Until the 1950s, behaviorism was the dominant school of thought in psychology. Between 1950 and 1970, the tide began to shift against behavioral psychology to focus on topics such as attention, memory and problem-solving. Often referred to as the cognitive revolution, this period generated considerable research on topics including processing models, cognitive research methods and the first use of the term â€Å"cognitive psychology. The term â€Å"cognitive psychology† was first used in 1967 by American psychologist Ulric Neisser in his book Cognitive Psychology. According to Neisser, cognition involves â€Å"all processes by which the sensory input is transformed, reduced, elaborated, stored, recovered, and used. It is concerned with these processes even when they operate in the absence of relevant stimulation, as in images and hallucinations†¦ Given such a sweeping definition, it is apparent that cognition is involved in everything a human being might possibly do; that every psychological phenomenon is a ognitive phenomenon. † Noam Chomsky helped to launch a â€Å"cognitive revolution† in psychology when he criticized the behaviorists’ notions of â€Å"stimulus†, â€Å"response†, and â€Å"reinforcement†. Chomsky argued that such ideas—which Skinner had borrowed from animal experiments in the laboratory—could be applied to complex human behavior, most notably language acquisition, in only a superficial and vague manner. The postulation that humans are born with the instinct or â€Å"innate facility† for acquiring lan [pic] [pic] The Muller-Lyer illusion. Psychologists make inferences about mental processes from shared phenomena such as optical illusions. helped to renew interest and belief in the mental states and representations—i. e. , the cognition—that had fallen out of favor with behaviorists. English neuroscientist Charles Sherrington and Canadian psychologist Donald O. Hebb used experimental methods to link psychological phenomena with the structure and function of the brain. With the rise of computer science and artificial intelligence, analogies were drawn between the processing of information by humans and information processing by machines. Research in cognition had proven practical since World War II, when it aided in the understanding of weapons operation. [47] By the late 20th century, though, cognitivism had become the dominant paradigm of psychology, and cognitive psychology emerged as a popular branch. Assuming both that the covert mind should be studied, and that the scientific method should be used to study it, cognitive psychologists set such concepts as subliminal processing and implicit memory in place of the psychoanalytic unconscious mind or the behavioristic contingency-shaped behaviors. Elements of behaviorism and cognitive psychology were synthesized to form the basis of cognitive behavioral therapy, a form of psychotherapy modified from techniques developed by American psychologist Albert Ellis and American psychiatrist Aaron T. Beck. Cognitive psychology was subsumed along with other disciplines, such as philosophy of mind, computer science, and neuroscience, under the cover discipline of cognitive science. Cognitive psychology is the branch of psychology that studies mental processes including how people think, perceive, remember and learn. As part of the larger field of cognitive science, this branch of psychology is related to other disciplines including neuroscience, philosophy and linguistics. The core focus of cognitive psychology is on how people acquire, process and store information. There are numerous practical applications for cognitive research, such as improving memory, increasing decision-making accuracy and structuring educational curricula to enhance learning. Until the 1950s, behaviorism was the dominant school of thought in psychology. Between 1950 and 1970, the tide began to shift against behavioral psychology to focus on topics such as attention, memory and problem-solving. Often referred to as the cognitive revolution, this period generated considerable research on topics including processing models, cognitive research methods and the first use of the term â€Å"cognitive psychology. † The term â€Å"cognitive psychology† was first used in 1967 by American psychologist Ulric Neisser in his book Cognitive Psychology. According to Neisser, cognition involves â€Å"all processes by which the sensory input is transformed, reduced, elaborated, stored, recovered, and used. It is concerned with these processes even when they operate in the absence of relevant stimulation, as in images and hallucinations†¦ Given such a sweeping definition, it is apparent that cognition is involved in everything a human being might possibly do; that every psychological phenomenon is a cognitive phenomenon. † How is Cognitive Psychology Different? †¢ Unlike behaviorism, which focuses only on observable behaviors, cognitive psychology is concerned with internal mental states. Unlike psychoanalysis, which relies heavily on subjective perceptions, cognitive psychology uses scientific research methods to study mental processes. Who Should Study Cognitive Psychology? Because cognitive psychology touches on many other disciplines, this branch of psychology is frequently studied by people in a number of different fields. The following are just a few of those who may benefit from studying cognitive psychology a web site that should be useful if you are studying psychology †¢ PsychBLOG †¢ Course Content †¢ Themes †¢ Investigations Core Studies †¢ Home Top of Form [pic][pic][pic][pic] Bottom of Form Search Holah Top of Form [pic][pic][pic][pic][pic] [pic][pic][pic] Bottom of Form [pic]Core Studies †¢ Cognitive Psychology †¢ Developmental Psychology †¢ Individual Differences †¢ Physiological Psychology †¢ Social Psychology Exam Help †¢ Course Structure †¢ Exam Questions †¢ Exam Technique A Bit More Stuff †¢ About †¢ Links †¢ Further Reading [pic][pic] [pic][pic]Home ;gt; Cognitive Psychology Cognitive Psychology masters in psychology Cognitive psychology studies our mental processes or cognitions. These mental processes that cognitive psychologists focus on include memory, perception, thinking and language. The main assumption of the cognitive approach is that information received from our senses is processed by the brain and that this processing directs how we behave or at least justifies how we behave the way that we do. Cognitive processes are examples of hypothetical constructs. That is, we cannot directly see processes such as thinking but we can infer what a person is thinking based on how they act. Cognitive psychology has been influenced by developments in computer science and analogies are often made between how a computer works and how we process information. Based on this computer analogy cognitive psychology is interested in how the brain inputs, stores and outputs information. However we are much more sophisticated than computer systems and an important criticism directed at the cognitive approach is that it often ignores the way in which other factors, such as past experiences and culture influence how we process information. Loftus and Palmer’s (1974) study of eyewitness testimony demonstrates how the cognitive process of memory can be distorted by other information supplied after an event. This highlights that memory is not merely a tape recording but is a dynamic process which can be influenced by many events such as leading questions. The study also shows that memory is a dynamic process and changes to make sense of experiences. When we behave in a particular way towards another person it is likely that we attempt to understand how the other person is thinking and feeling. Baron-Cohen’s (1997) study shows that our behaviour can be influenced by a cognitive process called a theory of mind. Having a theory of mind enables a person to appreciate that other people have thoughts and beliefs that are different from their own. Baron-Cohen’s study attempts to demonstrate that the central deficit of autism is a failure to fully develop this cognitive process of a theory of mind. It has been argued that humans are unique in possessing the ability to communicate with language which involves very sophisticated cognitive skills. However this argument is challenged by the study from Savage-Rumbaugh et al. (1986) who studied the language capabilities in pygmy chimpanzees. A main strength of cognitive psychology is that this approach has tended to use a scientific approach through the use of laboratory experiments. A strength of using laboratory experiments is that they are high in control therefore researchers are able to establish cause and effect. For example Loftus and Palmer were able to control the age of the participants, the use of video and the location of the experiment. All participants were asked the same questions (apart from changes in the critical words), and the position of the key question in the second was randomised. Furthermore, such standardised experiments are easy to test for reliability. However, as many cognitive studies are carried out in laboratory settings they can lack ecological validity. When cognitive processes such as memory and theory of mind are studied in artificial situations it may be difficult to generalise the findings to everyday life. A further strength of the cognitive approach is the useful contributions that have arisen from this approach. For example, many modern types of therapy are based on the cognitive approach. Understanding cognitive processes allows us to help people to improve their cognitive processes such as memory and language. The Baron-Cohen et al. study enables us to better understand the behaviour of people with autism, Loftus and Palmers’ study highlights the limitations of eye-witness testimonies and the ape research may offer strategies to help children with language difficulties to develop language or to use strategies such as the lexigram system. Furthermore the cognitive approach has become the dominant approach in psychology particularly since it has become allied with neurology. The cognitive approach nowadays is often called cognitive science and is able to provide a very sophisticated understanding of how the brain processes information. A weakness of the cognitive approach relates to the validity of measuring cognitive processes. We can only infer what a person is thinking and therefore the cognitive approach relies heavily on self report measures and observation. There are a number of reasons why we have to question the validity of self report measures and observation. For example we can only infer that adults with autism have theory of mind difficulties from the results of the Eyes Task or that pygmy chimps are really using language when they communicate through a Lexigram. However, because of the developments of brain scanning techniques we are able to record the active parts of the brain more accurately nowadays and cognitive science is providing a more and more detailed description of how cognitive processes work. For example, brain scanning techniques are giving great insights about how memory works. It has been argued that a weakness of the cognitive approaches reliance on the computer analogy leads to a reductionist and mechanistic description of experiences and behaviour. Reductionism is the idea that complex phenomena can be explained by simpler things. The cognitive approach often takes this narrow focus and ignores social and emotional factors which may impact on cognition. For example, the autism study investigated just one central cognitive deficit as an explanation for autism. However the reductionist approach does have strengths. An advantage of the reductionist view is that by breaking down a phenomenon to its constituent parts it may be possible to understand the whole. This type of single mindedness has lead to some great discoveries in psychology as it has in the ‘natural’ sciences.

Management of People Assignment Example | Topics and Well Written Essays - 3000 words

Management of People - Assignment Example making; in part due to the fact that he chose to higher Johnny Walsh outside the traditional recruitment and internal selection process that so many individuals within the company had come to expect will define the way in which promotion or internal selection was defined. Interestingly, beyond understanding formal and informal communication based upon the concept of what Desmond came to understand here, a more accurate representation would be to understand informal and formal communication within the company, based upon the way in which stakeholders came to understand the limitations that defined the work process. For instance, employees, cognizant of the fact that Johnny Walsh may indeed be a very close friend of the CEO, abstained from making formal complaints with the understanding that this would reflect negatively upon their own professionalism and might constrict their potential for future advancement within the firm. However, informal communication was rampant; with individuals from different departments actively complaining and discussing the hardships that they face when dealing with Johnny Walsh. This informal communication became so systemic that individuals that were not even directly related to the chain of command under Johnny Walsh wer e well aware of the problems. However, the greater drawback had to do with the fact that this informal communication structure circumvented leadership and did not allow the CEO to make an informed or accurate decision based upon the inputs that might otherwise have been received. As Levenberg & Caspi (2010) indicate, without a thorough and complete application of best practices in both formal and informal communication, the degree and extent to which effect progress and be achieved and work performed is severely constrained. Instead of allowing one form of communication to define the culture of how knowledge and understanding is transmitted, this task should be expanded to allowing a synthesis of both to be utilized

Nursing -improper identifacation of non pressure wound Research Paper

Nursing -improper identifacation of non pressure wound - Research Paper Example Nurses often fail to recognize non-pressure ulcers and document them as pressure ulcers, thus leading to confused and suboptimal treatments and devastating consequences to the patient. In diabetic ulcers, delayed and inappropriate treatment increases the risk of amputation. Thus, it is very important to identify and documents ulcers appropriately. In this essay, improper identification of non-pressure wounds will be discussed through review of appropriate literature. Evaluation and improper identification and documentation of non-pressure wounds The first step in the evaluation of a patient with ulcer is taking appropriate medical history and hence this aspect is very important to ascertain whether the ulcer is pressure or non-pressure type. History should include age and sex of the patient and presenting complaints. The chronology of events, whether the onset of the wound was traumatic or spontaneous, the treatments taken for the wounds and the outcomes of the treatments must be enq uired. The history should also include whether the ulcer is associated with pain and if present, whether the pain is sudden in onset, and whether it is nocturnal or present when the leg has been in the dependent position for a long time. Other details to be included in the history are history of any chronic disease like diabetes and hypertension, occupational history, history of varicose veins, previous history of lower limb wounds/ulcers/gangrene, history of amputations and history of any other surgeries. Family history of similar ulcers also must be enquired into (Kunimoto, 2001). Influence of biological and social factors also must be assessed. The next step in assessment is to determine the etiology and risk factors of the wound. Age, malnutrition, collagen disease and drugs like steroids inhibit wound healing (Kunimoto, 2001). After medical history, physical examination of the wound must be undertaken. Physical examination gives valuable information especially in the elderly wh o cannot recall history details. One of the aims of physical examination is to differentiate between venous leg ulcers and non-venous leg ulcers. Venous leg ulcers occur in the distal medial third of the lower extremity and they are shallow without punched margins. The amount of granulation tissue and its color must also be assessed. Nurses are often confused here. Differences in documentation of the quantity and color of granulation tissue by the nurses have been reported (Frank-Stromborg et al, 2001). Decreased granulation tissue or bluish hue color of this tissue are indicators of bacterial infection. The drainage from the wound must be examined as to whether it is serous, purulent or serosanguinous. There is evidence that there is no homogeneity among nurses and other health professionals in ascertaining the type of secretion from wound (Stremitzer et al, 2007) and this aspect plays a very important role in wound evaluation and diagnosis. Purulent discharge is an indicator of ba cterial infection. The length, depth and width of the ulcer must also be assessed. Surrounding skin examination gives a valuable clue to differentiate between venous and non-venous ulcers. Peripheral arterial circulation assessment is a must in ulcer evaluation. Palpation of the dorsalis pedis artery is useful for this purpose. However, it is absent in about 10% of people. Color and perfusion are other markers for arterial sufficiency. Nurses must be aware of

Are issues of immigration and refugee status questions concerning Essay

Are issues of immigration and refugee status questions concerning human rights or just the basic rights of citizenship - Essay Example Immigration is the unidirectional inward movement of individuals into a population or population area, departure from ones native land to settle in another, or â€Å"entrance of a person (an alien) into a new country for the purpose of establishing permanent residence†. 1 Reasons for immigration are most often economic, though religious and political factors may also be present. Reasons such as unbearable economic conditions and poor future prospects in the home country are called â€Å"push factors†.2 Immigration for education, retirement migration to countries with lower living costs and migration for reasons of health are examples of ‘pull factor’ immigration. Immigration due to persecution, abuse, ethnic cleansing and war risks are examples of push factor immigration. Some immigration takes place for personal reasons, such as for being with family or loved ones. Very wealthy persons move to countries with liberal tax structures. Highly skilled persons or those with exceptional talent are often invited to immigrate. The definition of refugee now includes persons fearing persecution for ethnic or religious reasons, nationality, group membership or political opinion, and persons who have fled from their homes to other places in their own countries. Refugees are displaced persons, but not all are included in the definition of "refugee" under international law, such as internally displaced people. Refugee status is determined on the basis of interpretation of persecution and the grounds for determining status. Persecution has meanings that are liable to different interpretations. Grounds for determination of refugee status depend on the grounds for persecution: race, religion, nationality, membership of a particular social group, or political opinion. 4 Human rights are ‘The basic rights and freedoms to which all humans are entitled, often held to include the right to life

Globalization and Culture Essay Example | Topics and Well Written Essays - 500 words

Globalization and Culture - Essay Example It is feared that as globalization spreads, it will obliterate local cultures everywhere by homogenizing societies across the globe. In fact, this is probably the only point on which most countries, except America, agree. The French, the Germans, even the British, have problems accepting American cultural penetration that globalization entails. The loyal international clientele, cutting across segments of class, society and population, of big American multinationals such as Coca-Cola is evidence of the immense power of corporations to spread a global consumer culture. Expanding the geographic footprint of any business in the era of globalization is not at all a perilous and costly job as it has been in the past. To remain competitive in today's scenario aggressive measures should be implemented to expand business. Through globalization businesses are able to meet demands on the international market easier than ever. Through this phenomenon they are better able to gain market share, u tilize their natural resources and provide competition to competitors for the benefit for consumers. Impacts of globalization on international businesses include; natural advantages, trade opportunities and outsourcing and procurement opportunities.

Edgar Allan Poe The Raven Research Paper Example | Topics and Well Written Essays - 500 words

Edgar Allan Poe The Raven - Research Paper Example It was possible that Lenore was the deceased woman being referred to in the poem (Cummings , par 9). The poem tells of a bereaved man who is completely devastated by the lost his loved one, Lenore. Suddenly in his moment of sadness, a raven appears who keeps on repeating the word â€Å"nevermore†, as if telling the man that he will never see his beloved again, not even in heaven. As in most works of Poe, â€Å"The Raven† has a very melancholy tone which is emphasized by Poe’s use of words such as â€Å"weary†, â€Å"dreary†, â€Å"bleak†, â€Å"dying†, â€Å"sorrow†, â€Å"darkness†, â€Å"stillness†, â€Å"ebony† and â€Å"grave† (Cummings , par 7). He also uses internal and end rhymes and alliterations to enhance the theme of the poem. â€Å"The Raven† was first published on January 29, 1845 in the New York Evening Mirror (eNotes.com, Inc. , par 1). It is said that the sources of â€Å"The Raven† are Elizabeth Barrett Browning’s â€Å"Lady Geraldine’s 1843 Courtship†, Charles Dickens’ â€Å"Barnaby Rudge† and the two poems by Thomas Holly Chivers, â€Å"To Allegra Florence† and â€Å"Isadore† (eNotes.com, Inc. , par 1). Poe revealed in his â€Å"The Philosophy of Composition† that he wrote about death in â€Å"The Raven† after asking himself what it is among the universal understanding of mankind is the most melancholy (Poe , par 20). Furthermore, he also asked himself what it is that is most universally appreciable and his answer was â€Å"beauty† (Poe , par 13). Having these two topics in mind, he then thought of combining them and writing a poem about the death of a beautiful woman which he considered â€Å"the most poetical to pic in the world† (Poe , par 20). In terms of symbolism, Poe also considered using a parrot in the poem because it was capable of speech. However, he decided to use a raven instead since the theme of the poem is melancholy. A raven is known to be a bird which symbolizes ill omen; thus, Poe decided that it was more

Japanese Distribution System Essay Example | Topics and Well Written Essays - 4000 words

Japanese Distribution System - Essay Example Wholesalers - Intermediaries or middlemen who buy products from manufacturers and resell them to retailers. They take the same type of financial risk as retailers, since they purchase the products, keep them in inventory until they are resold to retailers, and may arrange for shipment to those retailers. Agents and/or brokers - Intermediaries who work between suppliers and retailers. They do not take ownership of the products they sell and are independent sales representatives who typically work on commission based on sales volume. They can sell to wholesalers as well as retailers. The Japanese distribution system accommodates the cultural and economic concerns of business establishments in Japan. This is such as business relationships are heralded as more important than implementing immediate and profitable business decisions that might trigger a strain in fulfilling social obligations to the participants in the distribution channels. Both Japanese and foreign observers, above all the United States, claimed that such intimate business relationships between an (in comparison to the United States) unusually high number of small players (both retail and wholesale establishments) not only formed a non-tariff barrier to foreign suppliers, but that such business relationships were protected... Agent or Broker Channel - This type of arrangement can include producers selling to agents, agents selling to wholesalers, who sell to retailers, who then sell to consumers. The Japanese distribution system accommodates the cultural and economic concerns of business establishments in Japan. This is such as business relationships are heralded as more important than implementing immediate and profitable business decisions that might trigger a strain in fulfilling social obligations to the participants in the distribution channels. Both Japanese and foreign observers, above all the United States, claimed that such intimate business relationships between an (in comparison to the United States) unusually high number of small players (both retail and wholesale establishments) not only formed a non-tariff barrier to foreign suppliers, but that such business relationships were protected by a legislation (the Large-Scale Retail Stores Law) that was in favor of small-scale establishments. The revision of the statute as demanded by the United States was therefore seen as hopeful solution to "modernize" the Japanese distribution system (less small-scale operations) and also pave the way for Japanese and foreign suppliers to enter the Japanese market. 1.1 The Japanese distribution system as barrier to trade When Japan surrendered to the American supremacy on August 15, 1945, the Japanese economy was in almost near collapse1 and Japan had to finally accept foreign occupation to their economy for the first time in its history. The occupation by the Allied Powers2 lasted over six years, obliviously more than double the originally envisaged three years.3 The Allied Powers had originally planned to contain Japan into a

Analysis Essay Example | Topics and Well Written Essays - 500 words - 12

Analysis - Essay Example The paper discussed a vital and challenging aspect of healthcare, by taking into account a way some of the issues related to this topic can be addressed. Moreover, it was a proof of how an initiative can change perspective on a micro level, and why not to the overall medical system. Such initiatives are welcomed, and it must be remembered that the success of the project is a factor of the implication of people involved. Nowadays, an important issue when considering cost accounting are the physical distribution activities and other marketing functions. A solution to this issue is the activity-based costing (ABC) for marketing. The main outcome of this technique is to help marketing managers in their decision making process related to profitability, pricing, and distribution areas. The most important marketing activities considered are selling, warehousing, packing and shipping, and administrative. This article provided a clear distinction on importance of marketing costs, and the ways these are assessed. Because recent years were characterized by advancement in marketing, and also on the costs related to this, I think it is necessary to consider the ABC technique in order for a manager to take the best decisions for the company he is running. In order to assess the quality of distribution channels, an ABC analysis can be used. The advantage of this technique over standard approach to channel profitability is the fact that it is estimating cost more accurately, which is very important for a company to decide where it is selling its products. However, ABC has also a main disadvantage which is related to its assumption that all costs are product-driven so it should be allocated to products. Another approach is the strategic cost management approach, which extends the assumption of ABC to consider also that costs are driven by the customers and by the distribution

The call to discipleship Essay Example for Free

The call to discipleship Essay Vocation comes from the Latin word calling which we as Christians believe is a calling from God to become followers of Jesus and make our pilgrimage her on earth. Throughout the old and new testament God has called to people and inspired them to begin their individual vocation through the use of the holy spirit which strengthens the individuals mind and body since God is now with them to guide the on their journey. Presumable of the most famous callings in the Old Testament was that of Moses where he was called by God when the angel of the LORD appeared to him in flames of fire from within a bush allowing him to received the Holy Spirit which enabled him to embark on his vocation to lead his people into freedom and salvation from their Egyptian rulers. Consequently many people now, in contemporary society are inspired and motivated by this same Holy Spirit giving them the spiritual strength to begin on their own vocation as God uses the Holy Spirit to speak with his people directly as in the burning bush or in directly as in through life experiences, natural events or historical events. The Gospel indicate that a decisive moment for Jesus when he realised his calling was with his meeting with John the Baptist, where upon coming up out of the water, he saw the heavens torn apart and the spirit, like a dove, descend on him and a voice come out from heaven saying you are my son the beloved; my favour rests at you. Consequently it is at this point that Jesus realised his calling when receiving the Holy Spirit, leading him to begin his public ministry as is displayed in Matthew 4:1-2. Essentially Jesus baptism allowed him to foresee his vocation as well as strengthening his mind and body to continue with his vocation even though he known of the troubled times he will come across as God was there to guide and protect him. Furthermore due to Jesus vocation Simon and Andrew acknowledged there when they were recruited by Jesus to became his disciples as Jesus announces he will make the fishers, fishers of men causing them to leave their nets and follow him as they realised t heir vocation was to be a disciple for Jesus by learner for the wise man, as told in Mark 16:20. Through his various teaching and parables, Jesus taught his disciples to love your enemies and pray for those who persecute you Matthew 5:44, outlining his teaching about loving your neighbours on the Sermon on the Mount in Mark 7:24-27. During which his expands on the Ten Commandments Moses had inscribed on the rock teaching that the most important commandment was to love God with all your heart, mind and strength followed closely by the golden rule telling early Christians to do onto others as you would like them to do onto you. After Jesus death many of these teachings were continued by the work of the apostles who were filled with the energy of God as they saw tongues of fire which spread out and touched each person there filling them with the holy spirit inspiring them to teach to people across the world as Jesus had done Acts 2:1-5. Consequently all the marks of a disciple of Jesus being love, compassion and service to the lord stayed with the disciple well after Jesus death as a result of his teaching prior to his death, such as in the last supper John 13:14 where Jesus washed the feets of his disciple if I, your lord and teacher have washed your feet, you then should wash the feet of others. Furthermore the fact that disciple comes from the Latin word learner proved to be the bases of which the disciples had to undergo before they were able to able apostles of the lord and spread the word of God. Baptism, being a Greek work for being bathed or totally washed is the sacrament for the initiation of a person into the Christian community, helping us unshackle our souls from the original sin committed Adam and Eve from their failure to obey God. For Catholics baptism is the normal way by which a person becomes a Christian and is celebrated by a religious ceremony of initiation by a person into the Christian community. The origin of baptism began with the baptism of Jesus marking a new beginning in his life since he received the Holy Spirit and God declared him to be his son. Through this sacrament a person who is baptised becomes a child of God by receiving the Holy Spirit as well as their calling from God. They are many different types of paths a person can follow each with an individual vocation ranging from discipleship, being called a witness or being a member a community. The laity can follow in Jesus example and lead a vocation of their own in several different ways all through the work they do. The call to religious life is the vocation undertaken by monks and nuns who believe that to be able to show complete and utter dedication to their religion means they must isolate themselves from the busyness of contemporary by spending most of their lives praying and reflecting. Furthermore the call to Priesthood is another vocation that some few select people in contemporary society embark on which involves them taking the three evangelical as those who chose the religious life. Although people recognise these vocations are important as they show dedication to God, the call to married life and parenthood also show the same devotion to God since 1 Corinthians tell us that . Consequently this vocation can only be undertaken by the laity whom have not had to take any of the three evangelical counsel preventing them from marring or having children. Additionally as well as these vocations there are many others which people do as a career although not to obtain money but to give service to others through their job e.g. doctor, nurse, teacher or social worker. In conclusion there are many ways in which to show love towards God such as praying, attending mass and showing compassion towards others which Jeusu taught us to do, during his time here on earth. aii) explain why some Christians join communities and take vows of poverty chastity and obedience For the many Christian that choose to dedicate there lives to God and live their life in a religious order, the fundamental reason they that believe that this type of life will be better suited to them is that they deem that the new change in life will help them come closer to Jesus in many new ways as they will be encouraged in that pursuit by the examples of other sincere Christian who want to do the same. Additionally it is easier for them to achieve their purpose without the distractions and busy-ness of modern living with its emphasis on materialism. This life new type of life relieves them of the demands of partners, children or work and thus giving them more time to spend in prayer, meditation and worship. The roots of monasteries can be traced back to the time of Jesus when Christians were being persecuted for their belief, because of this to be a faithful Christian meant being willing to be a martyr, which required a high level of dedication to the gospel. However as Christianity came into favour and the persecution stopped some Christians desired to restore the high level of dedication as they had experience during the persecution. They did this by living as hermit in isolated places such as deserts and eventually joined together in communities setting the beginning of a monastic life. At this present time these communities of Christian who have separated themselves from their worldly possessions to commit to become as perfect Christians as possible are called monasteries. These days the people living this kind of life are called monks and nuns and abide by arrangement which they must live under called a rule, the best known monastic rule being that of Saint Benedict. Religious communities are now more diverse in nature but all share the same desire for dedication to the Gospel. The three evangelical counsels which monks and nuns take when they join a religious order are the vow of poverty, chastity and obedience. The vow of poverty is taken by monks and nuns to allow them to experience the life of the poor as theyre more sensitive to the needs of the poor when poor themselves than being blinded by wealth. Consequently to do this shows complete trust in God as it enable them to live in the service of others as Jesus did, founding the origins of Christians poverty. Furthermore for someone to be a true follower of God the must give up all their earthly possession to inherit the treasures of heaven as Jesus said to the rich young man (Mark 10:17-22) Go, sell everything you have and give to the poor, and you will have treasure in heaven. Then come, follow me. Furthermore monks and nuns take the vow of chastity as living a celibate life allows them to dedicate their life to the Gospels without the distraction of family life or working life. Living a celibate life mean that both monks and nuns have to give up their sexual relations like Jesus and not have a husband, wife or children because Christians husbands and wives have the duties of loving each other and share in the responsibility of looking after the children, limiting what they can do to promote the gospel and live in service to others like Jesus disciples. The third of the three evangelical counsels, which monks and nuns take, is the vow of obedience. They vow to be obedient to God and follow in Jesus example as the bible depicts Jesus as being in perfect obedience to God since Christians believe that he died not because he wanted to, but in accordance with Gods will (Mark 14:32-36) Take this cup away from me. But let it be as you, not I, would have it. For the dedicated Christians who want to be as obedient as Jesus they must all obey human authority that in included in obedience to God because all authority comes from God, although many people find it difficult to submit authority because of their pride. Consequently the vow of obedience enables a religious community to be united in the service of God and others with an abbot if chosen by monks or mother superior if chosen by nuns leading them. There are many religious orders in contemporary society all whom follow the examples set by Jesus although in different ways. Apostolic order or those who lead active lives try to show their love for God by helping their neighbours directly. For example Benedictine monks provide education in their schools and by doing this show their love towards their neighbours which in turn shows love for God. However there are orders whom unlike the Benedictine monks follow the contemplative life by being totally focused on God. This requires them to be separated from the everyday world and be committed to God as a contemplative person, mainly monks and nuns, is one who seeks to live with a permanent awareness of Gods presence. Consequently orders such as these show their devotion to God by reading and meditating on scriptures in order to understand Gods purpose and to experience his love in their lives. Additionally they spend most of the time in prayer to God to be able to listen to what he has to say to them. aiii) explain the purpose and practice of ONE particular religious community An example of a religious order that exits in contemporary society and leads both active and contemplative lives is that of the Friars of the Order of Preachers, known as Dominicans after they founder St Dominic. They are a religious order of priests and brothers in the Roman Catholic Church. The Order was founded in the south of France in the early thirteenth century where St Dominic realised that some of the central truths of the gospel were being denied, and saw the need to establish a preaching community. Consequently Dominic and his brothers showed by their lives and in their preaching that it was possible to live a radical form of life without abandoning the truth of the gospel. This message soon spread quickly throughout Europe, being especially strong in the centres of learning. The Order was known from the beginning to have been instituted especially for preaching and the salvation of souls and is appointed entirely for the complete evangelisation of the Word of God. Dominican friars live in priories, usually with at least six brothers under an elected prior. The Divine Office and Mass are sung daily by the community, and form the heart of the common life. Sharing meals and recreation together is also an important part of community life. Any works of the brothers are seen as works they do as a member of the priory. They profess obedience directly to the Master of the Order, and so can be moved to another priory, as the needs of the Church and if the Order requires. As part of their profession of obedience they also bind themselves to the celibate life and the life of personal poverty, so as to be free for the common apostolate. Their life is not only a witness to the gospel in itself, but prepares them to preach that gospel. So that they can minister the word and the sacraments of faith, most of the brothers are ordained priests; however there are also non-ordained brothers who contribute in various ways to the preaching community and thus share fully in the work of the order. As they are required to be men of prayer, in times of quiet contemplation as well as in the liturgy and in all that they do, they must never lose touch with the God whom they study and preach. Dominican friars are both apostolic and contemplative. Contemplation means both prayer and study, so all the brothers are called upon to devote time to study, whatever their other work might be. In a number of cases this means full-time academic research and teaching, but for every friar it means a continual enrichment of their preaching. The first eight years of a friars life in the Order are set aside for full-time initial formation, principally the study of theology and philosophy, according to the needs and abilities of the brothers. The purpose of their regular and contemplative life is to prepare them to preach the gospel, not only in the homilies given at Mass, but also by lecturing, writing books and pamphlets, appearing on radio or television and producing material for the Internet. They preach their gospel to the people they meet in their work in parishes, schools, hospitals, prisons, universities and all the other places where Dominican friars are found. Wherever their work takes them, they try to emulate their founder St Dominic, who, it was said, spoke always either to God or about God. Dominican priories in particular areas are grouped into provinces. It is the province, which is responsible for admitting, training and nurturing friars, and so a province builds up over time its own character and traditions. The English province covers the whole of Great Britain, and is also given the care of three islands in the West Indies. In Britain there are 75 friars in seven houses, at Oxford, London, Edinburgh, Cambridge, Newcastle, Leicester and Glasgow. Apart from prayer and study there is a wide range of work that is done in these houses: parishes, chaplaincies to universities, schools, hospitals and prisons. A number of brothers are writers or lecturers, many of who teach in Blackfriars, a Hall of the University of Oxford run by the Order. There are nearly forty provinces of friars in the Order of Preachers, from all parts of the world, all united by obedience to the Master of the Order. Sharing in the charism of the order there are also enclosed nuns, apostolic sisters and members of Dominican lay fraternities, priestly fraternities and secular institutes. Their order has a world-wide mission, and so they work to spread the gospel not only by preaching in their own lands but also in those places around the world where the Christian message of hope has not been heard. b) Give response to the view that: Christians should lead active rather than contemplative lives. In the argument concerning whether Christians should lead an active rather than a contemplative life my beliefs would strongly support the argument for many reasons. The fundamental reason being that Jesus led an active life during his time here on earth by helping others and preaching the Word of God. Nevertheless many people believe that leading a contemplative life shows greater devotion to God as Jesus himself said that the first and greatest commandment is to love God and this should come above all other in his teaching on the Sermon on the Mount. Consequently because of this many people may misinterpret the message given since not only can show the same devotion and love by leading a contemplative life but you can also show the same devotion and love by leading an active life. This is supported by the parable of the sheep and goats (Matthew 25:31-46) come, you who are blessed by my Father; take your inheritance, the kingdom prepared for you since the creation of the world. For I was hungry and you gave me something to eat, I was thirsty and you gave me something to drink, I was a stranger and you invited me in, I needed clothes and you clothed me, I was sick and you looked after me, I was in prison and you came to visit me, indicating that both active and contemplative lives show love to God as Jesus taught us that love must be more than mere words but we are charged to act on our love and this can only be done by living an active life since you go out and help people rather than pray all day. Furthermore Jesus sent his disciples as apostles with specific tasks (Mark 6:7-13) he sent them out two by two and gave them authority over evil spirits tells us that we should follow the apostles example and lead an active life since Jesus told his own disciples to lead an active life making sure that Christianity exists in contemporary society as the apostles spread the word of God to all parts of the world they went out and preached that people should repent. They drove out many demons and anointed many sick people with oil and healed them. Despite this clear example of why people should lead an active life some still disagree and say that Jesus praised the example of Mary over Martha (Luke 10:38-42) Martha, Martha, the Lord answered, you are worried and upset about many things, but only one thing is needed. Mary has chosen what is better, and it will not be taken away from her telling them that showing devotion to God through prayer and contemplation is more worthy of praise. However even though Jesus may have said this, the fact that Christians should be Christ like means we should therefore do the kind of work he did and he led an active life himself. The Gospel offers us numerous examples of the compassion shown by Jesus to the sick, the lame, the lepers and those who were considered to be outcastes of his society. Jesus prayed over them but he also cured them. Consequently many Christians use this as their inspiration to act on their love of other through giving active service in their communities e.g. St Vincent De Paul, CAFOD, Missionaries of Charity all whom work to help the outcastes of our society. Those who lead contemplative lives, on the other hand say that Jesus himself went off to pray on different occasions such as his 40 days in the desert meaning he did sometimes lead a contemplative life therefore being alone to pray and mediate in order to communicate with God is a very important part of Christian Vocation. Nevertheless all Christians have a vocation to evangelise and this can only be done by leading an active life since in a contemplative monks and nuns usually live in enclosed orders cut off from the outside world to focus on their relationship with God. They defend their way of life by saying Jesus warned us against the possibility of becoming tangled up in material possessions in the Parable of the Rich Young Man (Mark 10:17-22) as it is easier for a camel to go through the eye of a needle than for a rich man to enter into the kingdom of God. Leading a contemplative life prevents this materialistic temptations encroach on life as they take vows of chastity, obedience and poverty to join their orders and do not mix with society. In conclusion I consider that leading an active life would be better than leading a contemplative life because it gives you the opportunity to help others which is what Jesus himself did and told others to do during his time here on earth. However, we should also combine this with times set aside in our day for prayer and contemplation. Sundays should be set aside for attending Mass and receiving Holy Communion. Many religious orders show us how it is possible to combine the active and contemplative life and Mother Teresas order. The Missionaries of Charity is an example. These sisters have special times during their day, which they set aside for prayer, meditation and contemplation. They also go to work in the Homes for the dying, the orphans or in the communities. For other monks and nuns who join contemplative orders, this is their choice and their belief that this is their vocation, a different route to heaven but no less important.

Bridgeton Industries Essay Example for Free

Bridgeton Industries Essay 1. Describe the competitive environment for Bridgeton as well as the cost accounting system currently in use. When foreign competition and scarce, expensive gasoline began to play an important role in the market, Bridgeton began to lose domestic market share. The ACF Bridgeton plant faced new challenges in their production that led them to serious cutbacks like the closing of the ACF plant for manufacture of fuel-efficient diesel engines. By 1987, they classified their products in terms of â€Å"world class† competitive position and potential. With four criteria (quality, customer service, technical capability and competitive cost position) they classified their products in Class I (remain), II (observe) and III (outsource). The classification allowed Bridgeton to take decisions on how to better manage their products performance compared to their competitors. The cost accounting system was product costing, a mixed between job costing and process costing. 2. Explain why manifolds moved from Class II to Class III after oil pans and muffler-exhaust systems had been outsourced from the ACF. Despite improvements in the production process manifolds were downgraded from Class II to III. The results were not sufficient, even though they increased the uptime from an average of 30% to 65% they were behind their Japanese competitors that reached a â€Å"world class† goal of 80% uptime. In addition, as seen in Exhibit 2, the direct material costs for manifolds (based on stainless steel) is extremely high as a percentage of sales (around 40%) compared to the other products manufactured at ACF and at a better Class level. However, there was a doubt on this move due to the possibility of new market requirements for lighter weight (more efficient manifolds). This represented a good opportunity for ACF because as they manufactured manifolds with stainless steel, demand could increase and therefore selling price too.

Effects of Culture on International Business

Effects of Culture on International Business INTRODUCTION The purpose of this essay is to demonstrate the concept of culture in relation to international business. More specifically, is to dig deep and clarify the impact of culture on international businesses. According to Copland and Griggs (1985, p.43) there is no culture right or wrong, just differences we must make value judgments as to whether or not cultural behaviour is good or bad, better or worse. It is wrong to assume that people in different cultures think, feel and act in the same way. In international business dealings, ignorance of cultural difference is not just unfortunate, it is bad business (Arwind, 1989, p. 25). Sensitivity to cultural difference is crucial to successful international business operations. Ignorance of cultural differences could end in disastrous business blunders. A discussion on culture should first begin with a definition. In a simple term, culture is how things are done around here (Mullins, 2005). On the other hand, (Hofstede 1980) referred to culture as the software of the mind. In other words, it is the social programming that runs the way we think, act and perceive ourselves and others. However, culture is an extremely broad concept and very difficult to define. At present there are estimated to be over 200 different definitions of culture. There is no general agreement with regard to the definition of culture. To some, culture refers to the distinctive way of life of a particular group of people (Herskovitz, 1952, p. 17) or a complete design for living (Kluchholm, 1951, p. 86). Others refer to culture as a pattern of behavior transmitted to members of a group from previous generations of the same group (Hall, 1977, pp. 16-17). Culture is not simply a product of conditioning (Grosse and Kujawa, 1992, p. 322) acquired, learned or transmi tted from one generation to another. Culture also shapes peoples values, attitudes, beliefs and behavioral patterns (Terpestra and David, 1985). It is therefore crucial for international business men and women to understand fully not only how people in different cultures behave but why they behave in the way they do. GEERT HOFSTEDE AND HIS CULTURAL DIMENSIONS One of the most influential pieces of research in relation to national cultures is the work of the Dutch researcher and business consultant Geert Hofstede (1980 2001). He analysed survey data from 116,000 employees of IBM in more than 40 different countries. He initially identified four, later five basic dimensions to express differences between national cultures: 1. Power distance this is the extent to which inequalities among people are seen as normal. This dimension stretches from equal relations being seen as normal to wide inequalities being viewed as normal. Examples of countries with high power distance scores are the Philippines, Singapore, France and Greece. In contrast, countries with low power distance scores such as Britain, Sweden and New Zealand favour a more democratic style of management and flatter organisational structures. 2. Uncertainty avoidance this refers to the degree to which societies feel threatened by ambiguous situations and the extent to which they try to avoid uncertainty situations. In countries with high uncertainty avoidance, such as France, organisations adopt strong bureaucracies and career stability and generally discourage risk taking activities. Countries such as Britain and Norway which exhibit low uncertainty avoidance will adopt more flexible structures and encourage more diverse view. 3. Individualism/collectivism in an individualist culture people tend to look after their own interests and those of their immediate family whereas in collectivist culture there is a tighter social framework in which each person respect the group to which he or she belongs. For instance, in the USA, people are expected to take care of themselves and their immediate family only. In collectivist societies such as Japan, however, people are integrated into strong, cohesive groups which throughout peoples lifetimes continue to protect them in exchange for unquestioning loyalty. For example, Toyota is Japanese, General Motors American origin companies. According to Hofestede we can take Toyota in the more collectivist side of the organisational culture whereas General Motors is more on individualistic side. In Toyota being in a team is more important. However, in General Motors it is more important that individual contribute to the organisation. 4. Masculinity/femininity In a masculine culture the dominant values are said to be ambition, assertiveness, performance and the acquisition of money and material objects whereas in a feminine culture values such as the quality of life, maintaining personal relationships and care for the weak and the environment are emphasized. For example, the most masculine countries in Hofstedes framework are Japan and Austria. In contrast, the Scandinavian countries fall into the feminine category with more emphasis on work-life balance. 5. Time orientation Bond (1988) and his colleagues called this Confucian dynamism. Hofstede relabelled it long term versus short term orientation. In countries exhibiting a long term orientation, there is a focus on the future and saving and persistence are valued. Companies in Japan are examples of a long term oriented society, have traditionally taken a longer term view of investment. In contrast to companies in Western economies, it is not necessary to show profits year by year but rather progress toward a longer term goal. Other comparable studies of national values that compete with Hofstedes work-related values framework include: Kluckhohn and Strodtbeck (1961), Hall and Hall (1990), Schwartz (1992), Trompenaars and Hampden-Turner (1998) and Javidan et al (2006). According to Geert Hofstede Analysis. [2008, online] For those who work in international business, it is sometimes amazing how different people in other cultures behave. We tend to have human instincts that deep inside all people are the same but actually they are not. In other words, if we go into another country and make decisions based on how we operate in our own home country, the chances are we will make some very bad decisions. Understanding Hofstede module helps international business men and women analyse the cultures in countries in which they will do business. According to Ferraro, G (1998, p. 63) Hofstede research gives us insights into other cultures so that we can be more effective when interacting with people in other countries . If understood and applied properly, this information should reduce our level of frustration, anxiety and concern. But most important, Hofstede will give us the edge of understanding which translates to more successful results. The Hofstede Model of Cultural Dimensions can be of great use when it comes to analysing a countrys culture. There are however a few things one has to keep in mind. McSweeny (2002), for instance, argues that Hofstede study suffers from a number of important weaknesses, such as the assumption of cultural homogeneity within a country and the difficulty of generalising for a national culture on the basis of sometimes quite small samples of one occupational group in one company. Personally, I believe the averages of a country do not relate to individuals of that country. Even though this model has proven to be quite often correct when applied to the general population, one must be aware that not all individuals or even regions with subcultures fit into the design. It is to be used as a guide to understanding the difference in culture between countries, not as law set in stone. As always, there are exceptions to the rule. Secondly, how accurate is the data? The data has been collected through questionnaires, which have their own limitations. Not only that, but in some cultures the context of the question asked is as important as its content. Especially in group-oriented cultures, individuals might tend to answer questions as if they were addressed to the group he/she belongs to. While on the other hand in the United States, which is an individualistic culture, the answers will most likely be answered and perceived through the eyes of that individual. And lastly, is the data up to date? How much does the culture of a country change over time, either by internal or external influences? THE IMPACT OF CULTURE THROUGHOUT INTERNATIONAL BUSINESSES When Disney decided to open a Disneyland in Europe, it seems the company failed to do its cultural homework on everything from French business negotiating styles to employee flexibility and dress habits to consumer spending patterns and eating preferences. The company had a system that worked in the United States and Japan, two very diverse cultures and evidently saw no good reason to change it to adopt to European sensibility. According to Roman Dicia a French editor day one began with a nightmare. The French people, who tend to wear their cultural hearts on their sleeves howled about Yankee cultural imperialism when Disney managed to buy 1,950 hectares of prime farmland. The farmers whose families had worked the land for centuries were bounced. French newspaper railed at the American invaders in a very public display of anger and insult. Before they started anything, the company had managed to alienate the community, partly because it had underestimated the attachment to the land of one segment of French society. Next, Disney offended French sensibility when it used lawyers rather than its executives to negotiate constriction and other contracts for EuroDiseny. It was simply not a French thing to do. In France, lawyers are considered a negotiating tool of absolute last resort. The use of lawyers early on in the progress was a sign of mistrust and backhand rejection of French ways. On the other hand and in terms of operations, Disney ignorance of European culture and French working norms caused more problems. The company, which prides itself on the squeaky clean all American look of its employees, instituted a strict dress code for its employees, barring facial hair, dictating a maximum length for fingernails and limiting the size of hooped earrings. The staff and its unions rebelled at this perceived attack on everyday French fashion. In addition, Disney got several other important details wrong. For example, lunch times inside EuroDisney bordered in disaster. While Americans visiting Disneyland prefer to eat at irregular intervals, as they wonder the park confines, Europeans are used to sit down at lunchtimes. As a result the parks restaurants became very busy at the lunch hour as everyone tried to eat once and were empty the rest of the day. Customers complained of long lunch time lines and the pressure to eat quickly. The staff complained of being overworked at lunch time and underworked during the rest of their shifts. To top it off, Disney, in keeping with the family friendly theme, barred the serving of alcohol, perhaps the ultimate insult in a country where the consumption of wine at mealtimes is a birthright. It was so unlike Disney to get so many details so wrong says one US based securities analyst who follows the company. Maybe its not such a small world after all. The company cultural insensitivities cost it a lot of money and goodwill. I think it is a reminder to any company or individual doing business in another country, the devil is often in the cultural details. They can make or break you. But for Disney at least, alls well that ends well. After making some significant cultural adjustment, EuroDisney is no longer the economic drain it once was on company coffers. Another great example is McDonald. McDonalds worldwide is well known for the high degree of respect to the local culture. However, years ago when McDonald restaurants entered into India, McDonald faced some problems in relation to the transformation of the menus according to the Indians culture. For example, for thousands of year, Indias Hindu culture revered the cow. Hindu scriptures state that the cow is gift of the God to the human race. The cow represents the divine mother that sustains all human beings. McDonalds is the worlds largest user of beef. So how can a company whose fortunes are built on beef enter a country where the consumption of beef is a grave sin? Use pork instead? However there is a large population in India who are Muslim and Muslims do not eat pork. McDonalds responded to this cultural food dilemma by creating an Indian version of its Big Mac The Maharaja Mac which is made from mutton. Other additions to the menu conform to local sensibilities such as the McAloo Tikki Burger which is made from chicken. In fact, India is the first country in the world where McDonalds does not offer any beef or pork items. All foods are strictly separated into vegetarian and nonvegetarian lines to conform with preferences in a country where many Hindus are vegetarian. So much so that the mayonnaise and the soft serve are also 100% vegetarian and only vegetable oil is used as a cooking medium. It may seem silly for McDonalds to be taking away the burger for which is became famous for but in such a multinational company, they had to do what was best for business. Other comparable examples include: the non Kosher KFCs in Israel, what is acceptable and not acceptable in the Jewish religious book and also Pizza Hut in Saudi Arabia, Halal and non Halal meat. Also a great case can be IKEA. IKEA had a very successful culture that facilitated its expansion into various countries. However, this view did not turn out to be successful in the USA where in they ran into a few problems like different tastes in furniture and cultural change. In addition, more competition and changes in Swedish laws on furniture made expansion into the USA very difficult. Longer shipping periods added to the expansion misery and IKEA had to adopt a more adapted culture to enhance sales in the USA. The cultural problems that IKEA faced in USA were, for examples; the use of the Swedish flag outside IKEA was very irritating to some Americans. Different tastes and the Swedish style of the furniture, this refers for example to preferences of some designs, different size in beds that meant the US consumers were not used in European ones and some found the IKEA beds just too small and the meaning of colors, etc. Also they were not much happy with the cash and carry service and they wanted better and faster delivery at home and do not enjoy queuing. Not every American is used to do shopping outside cities or can do, like Chinese and also, in America more media advertisements were needed. The word of mouth was not much successful as in Europe. They also had the problem with the different management style. For example, Swedish managers are expected to be ambassadors and explain the IKEA way to non-Swedish co-workers in overseas operations. This has proved relatively easy in the Netherlands but not so in Germany, France and the United States. Grol et al.s (1998) research on problems encountered by IKEAs management of people in Germany, France and the United States, although producing some national stereotypes, indicates that in Germany there were problems of addressing managers using first name and understanding managers authority; doing exactly as the manager asks and not using ones own initiative. In France there were problems of informality being seen as a sign of weakness or indecisiveness, meaning that employees could do what they want. In the United States people felt uncomfortable with the Swedish lack of showing emotion; avoiding conflict and not setting themselves apart by avoiding self promotion. There were also pr oblems with instructions by managers not being spelt out and the longer term Swedish management approach of explaining why things are done: this is seen as indecision. There was a perception that individual achievement is not rewarded in view of a Swedish avoidance of discrimination in pay increase. As a consequence they lost key American managers because of slow progression and not being sure of their role or future in the organisation. IKEA had to accept a different culture and at the same time keep its own. Otherwise it will either not succeed on the US market or it will not be IKEA anymore. IKEA has met cultural problems, especially in the US, due to a lack of information about these cultural differences. Indeed IKEA did not conduct any market research before entering new market and did not use local expertise. However, the expansion abroad of IKEA has eventually been possible even if they met some difficulties along the way. This can be attributing to the fact that IKEA concept is very effective but also because the company have made special efforts to adapt its products and services to various cultural environments. We dont spend much money or time on studies. We use our eyes and go out and look, and say it will probably do quite well here. Then we may adapt, but quite often we stick to our opinions, says Mr. Anders Moberg, IKEAs chief executive. Therefore IKEA changed the rules of the retailing industry. This was considered quite dangerous because IKEAs expanded its stores internationally without having data and information about the new country but it has been successful, in Europe, where the concept of IKEA is effective, without necessary adaptation. But, in the United-States, IKEA had to struggle in the early years and made several changes to its retailing formula to adapt to US requirements. On the other hand, a different scenario can be Wal-Mart. When Wal-Mart first expands in Mexico they ran into many cultural problems. For example, they found that the Mexicans prefer to buy fresh produce at the local stores. They also found out that many Mexicans do not have cars which cannot buy in large volumes as in the United States. However, Wal-Mart did not give up and developed strategies to meet the local conditions. For example, they hired local managers who understood Mexican culture, building smaller stores that people could walk to and offering more fresh produce and low prices. Their strategy did pay off, Mexicans started to change their shopping habits and Wal-Mart became one of the largest retailers in Mexico. Wal-Mart also discovered that they can expand into China as they found out that the Chinese were bargain hunters and open to the low price strategy and the wide selection of products offered by Wal-Mart. However, to succeed in China, Wal-Mart also found it had to adapt its merchandising and operations strategy so it can engage with the Chinese culture. For example, Wal-Mart has learned that Chinese consumers insist that food must be freshly harvested or even killed in front of them. Some Chinese consumers were offended when Wal-Mart was trying to sell them dead fish. So Wal-Mart began to display the meat uncovered, installed fish tanks into which shoppers could plunge fishing nets to pull out their evening meal and began selling live turtles for turtle soup. The Wal-Mart scenario proves that culture can have a big effect on the business strategy. For example, in the case of McDonalds; meat prepared after halal is printed on the label before exporting meat to Saudi Arabia or as we seen above, McDonalds created the The Maharaja Mac which is made from mutton for the Hindus. Also, Coca Cola had labeled on bottles supplied to the gulf to contain non-alcohol or in the case of Nokia when introduced Hindi SMS for Indians users of mobile phones etcà ¢Ã¢â€š ¬Ã‚ ¦ CONCLUSION Culture is important for many aspects of business life especially when a business must interface with people, either as customers, employees, suppliers or stakeholders (Aswathappa, K 2008, p. 78). Deal and Kennedy (1982) argue that culture is the single most important factor accounting for success or failure in business. Goffee and Jones (1998) argue that no business strategy or programme can or will succeed without the appropriate culture in place. Mullins (1999) suggest that culture helps to explain why different groups of people perceive things in their own way and perform things differently from other groups. He also suggests that there is nothing accidental about cultural strengths, there is a relationship between culture and the business performance. When it comes to analysing a countys culture, Hofstade module of cultural dimensions can be a very useful tool as there is no current discussion on culture in a business context is complete without reference to Hofstede. On the other hand, Disney, McDonalds, IKEA and Wal-Mart are evidence to support the argument that in which the impact of culture in international business is very important. Personally, I never claim that culture is the only thing we should pay attention to. In many practical cases it is the economic or political factors provide better explanations but sometimes they dont and then we have to go back and look for answers throughout history and culture. I also believe that too often people emphasize the differences rather than the similarities in cultures and view these differences as threatening and negative rather than as opportunities for creative solutions. It is an easy trap to fall into. What we need to remember is that anyone can cope successfully with cross cultural relationships with the proper mindset. All we need to have is to change our mental computer disk and reprogram ourselves.

How Psychoanalysis Changed Society with Consumerism and Public Relation

Works Cited Psychoanalysis Psychoanalysis and Edward Bernays theories that were derived by Sigmund Freud, changed society Through psychoanalysis and Edward Bernays public Relations, our modern society is a product of both theories. Back in the beginning of the 20th century there was no such thing as an American consumer. Before psychoanalysis and Edward Bernays applying Freud’s theories with propaganda all that exist was the American owner and the American worker. A creditable source states that â€Å"The rise of consumerism in the United States is also linked to the birth of Public Relations. At the time of 1915 the so-called father of modern Public Relations.† (Craig Willis) Sigmund Freud had devised a method he called â€Å"psychoanalysis†, by analyzing dreams with free association he discovered powerful sexual and aggressive forces which were the remnants of our animal past, feeling we repressed because they were too dangerous. (Sigmund Freud) In 1914 the Austrian Hungarian war Empire lead Europe into the war (http://en.wikipedia.org), as the horror mounted Freud saw it as terrible overwhelming evidences of the truth of his findings. This is exactly the way Freud should have expected people to behave from his studies in psychoanalysis. Freud under estimated the unconscious mind state of our powerful sexual and aggressive forces. â€Å"But as time went on Jung and Freud differed in ideals and in 1914 they terminated their correspondence. In that same year World War 2 broke out and brought the movement of psychoanalysis to a halt. The years after the war were seminal ones for psychoanalysis.† (http://www.logosquotes.org) Governments had unleashed the primitive forces in human beings and no one seems to know how to stop them. At th... ... frenzy mob which had the power to destroy even Government. After reviewing everything on the unconscious mind and the modern society today with consumerism in a way it states that one of the guidelines principles of democracy was wrong, the belief of human’s beings can be trusted to make decisions on a rational basis. The leading political writer Walter Lippmann said the herd of citizens must be governed by â€Å"a specialized class whose interests reach beyond the locality."(The Phantom Public - 1925) In conclusion what was beginning to emerge in the early 20th century was a new idea of how to run mass democracy. At its heart was the consuming self which not only made the economy work but was happy and throughout stabled and so created a stable society, so through psychoanalysis and public relations of Edward Bernays our modern society is a product of both theories.

Cloning: Has Science Created A Frankenstein? Essay -- Argumentative Pe

Cloning: Has Science Created A Frankenstein? In Shelley's " Frankenstein" the scientist Victor Frankenstein is out to create life by putting human parts along with electricity. His quest is to be able to create life in a way which has never been done or thought of before. Victor Frankenstein may have been motivated by the death of his family, hoping to find a reverse to death in an attempt to cheat death. He may have also been motivated by the power of creating life. Regardless of his motivation his desire to create life became so overwhelming that he eventually had no interest in anything but his work. This desire for scientific advancement which Shelley writes about must be similar to what motivates scientists even today. In the last century scientist have been attempting to find ways to create life by artificial means. Scientists have made in-vitro fertilization possible, allowing thousands of infertile couples to have biological children. When in-vitro fertilization was introduced it was seen as completely unnatural and going against all religions. I am sure there are still people who view in-virto fertilization as wrong, but the vast majority of the world can see it for its benefits at this point. Although it must be said that it did take a while for people on a whole to accept this method of conceiving a child. Today, we as a society world wide have a new issue to deal with. Science has discovered the means in which to clone animals, opening a whole new discussion. Many people are inclined to say why would science even wish to peruse this method of research. Lewis Thomas says in his essay "The Hazards of Science" It would seem to me a more unnatural thing and more of an offense against nat... ... effect all humanity, and therefore, need to not think on an individual level. J. Michael Bishop states that "The price of science seems large but to reject science is to deny future."(261). We can not undo what has been discovered and we must ensure that all countries involved with cloning form a committee to monitor the uses of this technology to ensure that it is used in the best interest of mankind. Works Cited Bishop, Michael J. "Enemies of Promise" The Presence of Others. C Comp. Andrea A. Lunsford and John J. Ruskiewicz. New York: St. Martins, 1997 255-263. Shelley, Mary "Frankenstein". The Presence of Others. Comp Andrea A. Lunsford and John J. Ruskiewicz. New York: St. Martins, 1997 230-235. Thomas, Lewis "The Hazards of Science" The Presence of Others. Comp. Andrea A. Lunsford and John J. Ruskiewicz. New York: St. Martins, 1997 236-242.

Speech on Powerful Nature of Books :: essays research papers

I'd like all of you to raise your hand if you have read a book. You may be wondering what I am doing, but I wanted to show you something. I wanted to show you how many people have read books. These people don?t always fit into one category. They may be young, they may be old, rich, poor, and even education levels differ. Books range in topics from sports to science fiction to western. At one point or another in our lives, we were probably captivated by the words or picture on the sleek pages. If that is the case for you, then you, my friend have experienced the immense power of books. You all know that books can give hope to a hopeless soul, and they can give one wisdom and intelligence. Maybe you have been feeling down, and in your angry state, for some reason or another decided to pick up a book. While tearing through the pages, you may have seen a glimmer of hope. Gary Paulsen, the well published author shared an experience when books gave him hope. He was a young kid, 10 years old, and just transferred from the Philippines to a public school in Washington D.C., He dropped his coat off in the in-room coat room, and was so frightened that he simply could not move. The teacher noticed this and went back into the room with him. She brought a book with a horse on the cover and let him turn the pages. This enabled him to interact with the book. When the teacher felt he was ready, she asked him if he wanted to come out. He agreed, and she held is hand as he was led into the classroom, to his seat. Paulsen?s story was just one of many stories of how books instilled hope in someone. Books gave Paulsen an escape from his drunken, screaming parents, gave him a plac e where he could be free from school bullies. Whether a book makes you go from a rage, to just a little sad, or from sad to happy, books can give one person hope. Books can do more than provide hope. Books, as you would expect, can give someone intelligence and wisdom. While, Paulsen was a young thirteen year old living in the a Minnesota town, he was selling newspapers to drunks, trying to scrounge up some extra cash to buy nicer clothes to fit in with the popular kids in school.

Contract and United Airlines

Cardillo Travel Systems, Inc. ACT 1 Russell Smith knew why he had been summoned to the office of A. Walter Rognlien, the 74-year-old chairman of the board and chief executive officer (CEO) of Smith’s employer, Cardillo Travel Systems, Inc. Just two days earlier, Cardillo’s in-house attorney, Raymond Riley, had requested that Smith, the company’s controller, sign an affidavit regarding the nature of a transaction Rognlien had negotiated with the United Airlines.The affidavit stated that the transaction involves $203,000 payment by United Airlines to Cardillo but failed to disclose why the payment was being made or for what specific purpose the funds would be used. The affidavit included a statement indicating that Cardillo’s stockholders’ equity exceeded $3 million, a statement that Smith knew to be incorrect. Smith also knew that Cardillo was involved in a lawsuit and that court injunction issued in the case required the company to maintain stockhol ders’ equity of at least $3 million.Because of the blatant misrepresentation in the affidavit concerning Cardillo’s stockholders’ equity and a sense of uneasiness regarding United Airlines’ payment to Cardillo, Smith had refused to sign the affidavit. When Smith stepped into Rognlien’s office on that day in May 1985, he found not only Rognlien but also Riley and two other Cardillo executives. One of the other executives was Esther Lawrence, the firm’s energetic 44-year-old persistent and chief operating officer (COO) and Rognlien’s wife and confidante. Lawrence, a long-time employee, had assumed control of Cardillo’s day-to-day operations in 1948.Rognlien’s two sons by a previous marriage had left the company in the early 1980s following a power struggle with Lawrence and their father. As Smith sat waiting for the meeting to begin, his apprehension mounted. Although Cardillo had a long and proud history, in recent years the company had begun experiencing serious financial problems. Founded in 1935 and purchased in 1956 by Rognlien, Cardillo ranked as the fourth-largest company in the travel agency industry and was the first to be listed on a national stock exchange. Cardillo’s annual revenues had steadily increased after Rognlien acquired the company, approaching $100 million by 1984.Unfortunately, the company’s operating expenses had increased more rapidly. Between 1982 and 1984, Cardillo posted collective losses of nearly $1. 5 million. These poor operating results were largely due to an aggressive franchising strategy implemented by Rognlien. In 1984 alone that strategy more than doubled the number of travel agency franchises operated by Cardillo. Shortly after the meeting began, the overbearing and volatile Rognlien demanded that Smith sign the affidavit. When Smith steadfastly refused, Rognlien showed him the first page of an unsigned agreement between United Airlines and Cardill o.Rognlien then explained that the $203,000 payment was intended to cover expenses incurred by Cardillo in changing from American Airlines’ Apollo system. Although the payment was intended to reimburse Cardillo for those expenses and was refundable to United Airlines if not spent, Rognlien wanted Smith to record the payment immediately as revenue. Not surprisingly, Roglien’s suggested treatment of the United Airlines payment would allow Cardillo to meet the $3 million minimum stockholders’ equity threshold established by the court order outstanding against the company.Without hesitation, Smith informed Rognlien that recognizing the United Airlines payment as revenue would be improper. At that point, â€Å"Rognlien told Smith that he was incompetent and unprofessional because he refused to book the united payment as income. Rognlien further told Smith that Cardillo did not need a controller like Smith who would not do what was expected of him†. ACT 2 In No vember 1985, Helen Shepherd, the audit partner supervising the 1985 audit of Cardillo by Touche Ross, stumbled across information in the client’s files regarding the agreement Rognlien had negotiated with United Airlines earlier that year.When Shepherd asked her subordinates about this agreement, one of them told her of a $ 203,000 adjusting entry Cardillo had recorded in late June. That entry, which follows, had been approved by Lawrence and was apparently linked to the United Airlines-Cardillo transaction: Dr ReceivablesUnited Airlines$203,210 Cr Travel Commissions and Fees203,210 Shepherd’s subordinates had discovered the adjusting entry during their second-quarter review of Cardillo’s form 10-Q statement. When asked, Lawrence explanation without attempting to corroborate it with other audit evidence.After discussing the adjusting entry with her subordinates, Shepherd questioned Lawrence. Lawrence insisted that the adjusting entry had been properly recorded. Shepherd than requested that Lawrence asks United Airlines to provide Touch Ross with a confirmation verifying the key stipulations of the agreement with Cardillo. Shepherd’s concern regarding the adjusting entry stemmed from information she had reviewed in the client’s files that the United Airlines payment to Cardillo was refundable under certain conditions and thus not recognizable immediately as revenue.Shortly after the meeting between Shepherd and Lawrence, Walter Rognlien contacted the audit partner. Like Lawrence, Rognlien maintained that the $203,000 amount had been properly recorded as commission revenue during the second quarter. Rognlien also told Shepherd that the disputed amount, which United Airlines paid to Cardillo during the third quarter of 1985, was not refundable to United Airlines under any circumstances. After some prodding by Shepherd, Rognlien agreed to allow her to request a confirmation from United Airlines concerning certain features of the agreement.Shepherd received the requested confirmation from United Airlines on December 17, 1986. The confirmation stated that the disputed amount was refundable through 1990 if certain stipulations of the contractual agreement between the two parties were not fulfilled. After receiving the confirmation, Shepherd called Rognlien and asked him to explain the obvious difference of opinion between United Airlines and Cardillo regarding the terms of their agreement with the chairman of the board of United Airlines. â€Å"Rognlien claimed that pursuant to this confidential business arrangement, the $203,210 would never have to repaid the United.Shepherd’s conversation with Rognlien refused. In fact, as Rognlien knew, no such agreement existed. † A few days following Shepherd’s conversation with Rognlien, she advised William Kaye, Cardillo’s vice president of finance, that the $203,000 amount could not be recognized as revenue until the contractual agreement wi th United Airlines expired in 1990. Kaye refused to make the appropriate adjusting entry, explaining that Lawrence had insisted that the payment from United Airlines be credited to a revenue account. On December 30, 1958, Rognlien called Shepherd and told her that he was terminating Cardillo’s relationship with Touche Ross.In early February 1986, Cardillo filled a form 8-K statement with the Securities and Exchange Commission (SEC) notifying that agency of the company’s change in auditors. SEC regulations required Cardillo to disclose in the 8-K statement any disagreements involving accounting, auditing, or financial reporting issues with its former auditor. The 8-K, signed by Lawrence, indicated that no such disagreements preceded Cardillo’s decision to dismiss Touche Ross. SEC regulations also required Touche Ross to draft a letter commenting on the existence of any disagreements with Cardillo.This letter had to be filed as an exhibit to the 8-K statement. In touche Ross’s exhibit letter, Shepherd discussed that the improper accounting treatment given that transaction resulted in misrepresented financial statements for Cardillo for the six months ended June 30, 1985, and the nine months ended September 30, 1985. In late February 1986, Raymond Riley, Cardillo’s legal counsel, wrote Shepherd and insisted that she had misinterpreted the United Airlines-Cardillo transaction in the Touch Ross exhibit letter filed with the company’s 8-K.Riley also informed Shepherd that Cardillo would not pay the $17,500 invoice that Touche Ross had submitted to his company. This invoice was for professional services Touche Ross had rendered prior to being dismissed by Rognlien. ACT 3 On January 21, 1986, Cardillo retained KMG Main Hurdman (KMG) to replace Touche Ross as its independent audit firm. KMG soon addressed the accounting treatment Cardillo had applied to the United Airlines payment. When KMG personnel discussed the payment with Rognlien, he informed them to the alleged secret arrangement with United Airlines that superseded the written contractual agreement.According to Rognlien, the secret arrangement precluded United Airlines from demanding a refund of the $203,000 payment under any circumstances. KMG refused to accept this explanation. Roger Shlonsky, the KMG audit partner responsible for Cardillo engagement, told Rognlien that the payment would have to be recognized as revenue on a pro rata basis over the five-year period of the written contractual agreement with United Airlines. Cardillo began experiencing severe liquidity problems in early 1986. These problems worsened a few months later when a judge imposed a $685,000 judgment on Cardillo to resolve a civil suit filed against the company.Following the judge? s ruling Raymond Riley alerted Rognlien and Lawrence that the adverse judgment qualified as a â€Å"material event† and thus has to be reported to the SEC in a Form 8-K filling. In the me morandum he sent to his superiors, Riley discussed the serious implications of not disclosing the settlement to the SEC: â€Å"My primary concern by not releasing such report and information is that the officers and directors of Cardillo may be subject to violation of rule 10b-5 of the SEC rules by failing to disclose information that may be material to a potential investor. Within 10 days of receiving Riley’s memorandum, Rognlien sold 100,000 shares of Cardillo stock in the open market. Two weeks later, Lawrence issued a press release disclosing for the first time the adverse legal settlement or that Cardillo remained viable only because Rognlien had invested in the company the proceeds from the sale of the 100,000 shares of stock. Additionally, Lawrence’s press release, Roger Shlonsky met with Rognlien and Lawrence. Shlonsky informed them that the press released grossly understated Cardillo’s estimated loss for fiscal 1985. Shortly after that meeting, KMG res igned as Cardillo’s independent audit firm.EPILOGUE In May 1987, the creditors of Cardillo Travel Systems, Inc. forced the company into involuntary bankruptcy proceedings. Later that same year, the SEC concluded a lengthy investigation of the firm. The SEC found that Rognlien, Lawrence, and Kaye had violated several provisions of the federal securities laws. These violations included making false representations to outside auditors, failing to maintain accurate financial records, and failing to file prompt financial reports with the SEC, In addition, the federal agency charged Rognlien with violating the insider trading provisions of the federal securities laws.As a result of these findings, the SEC imposed permanent injunctions on each of the three individuals that prohibit them from engaging in future violations of federal securities laws. The SEC also attempted to recover from Rognlien the $237,000 he received from selling the 100,000 shares of Cardillo stock in April 1986 . In January 1989, the two parties resolved this matter when Rognlien agreed to pay the Sec $60,000