Culture As A Global Enterprise - 963 Words

Culture in a Global Enterprise The interpretations of culture along with the considerable cultural elements are outlined in this critical essay. Furthermore, explanations of the culture in a global enterprise, and whether or not the culture is a critical component in managing Information Technology (IT) in a global enterprise, are also summarized. Finally, a discussion has been presented about how firms can apprehend and advance their culture to support IT management in a global enterprise. Culture and its Major Elements Culture can be defined as a concept that contains numerous practices, norms, and symbols (DeLong Fahey, 2000), as well as ceremony, rituals, language, myths, and ideology (Pettigrew, 1979), that the individuals of a social collection share within themselves, and these qualities exist beyond an individual’s mind and have a widespread consequence (Walsham, 2002). Schein (1985) outlined a model established on the three levels of culture, which consists of the basic assumptions, values, and the artifacts and creations. As summarized by Schein (1985), the first level of basic assumptions is the essence of culture, and predominantly comprises of human behavior, truth, reality, and individual relationships. These basic assumptions mature with time when members of a social group find ways to handle significant problems, and the solutions are gradually transferred to the next generations (Schein, 1985). Furthermore, Schein (1985) proposed the second level ofShow MoreRelatedCulture As A Global Enterprise950 Words   |  4 PagesCulture in a Global Enterprise The definition and major elements of the culture are outlined in this critical essay. Furthermore, an explanation of the culture in a global enterprise, and whether or not the culture is a critical factor in managing Information Technology (IT) in a global enterprise are also summarized. Finally, a discussion has been provided about how firms can understand and improve their culture to support IT management in a global enterprise. Culture and its Major Elements CultureRead MoreHow Corporate Culture Influence Multi-National Enterprises’ Global Operations?2353 Words   |  10 PagesHow Corporate Culture influence Multi-national enterprises’ global operations? Introduction It is undeniable that competition in the business area is very fierce. People in the business world must find the best way in order to survive. Business, nowadays, expand their business to other countries as globalization on the rise. They need to remain competitive in a global marketplace with well coordinated and tightly controlled worldwide operations. For multinational enterprises (â€Å"MNEs†), theRead MoreEssay on International Management Process1168 Words   |  5 PagesOverview  · International Management process - is heavily affected by the culture (as well as other factors) of the country where enterprises pursue their goals and objectives.  · Culture - comprise an entire set of social norms and responses that condition peoples behavior, it is acquired and incalculated, a set of rules and behavior, patterns that an individual learns but does not inherit at birth. Three Ways Culture is Learned:  · Formal learning - formal activities are taught by preceptRead MoreIBM Globally Integrated Enterprise Essay1205 Words   |  5 Pagesfounded in 1911, based in New York, transformed over a period of about one hundred years from an international, multi-national, to a global integrated enterprise. In 2008, IBM shifted its focus to define and develop leaders for a global economy. This effort included making the globally integrated enterprise relevant to all employees through IBM values, culture, and global citizenship. The aim was to ensure IBM could compete globally. IBM realized it was necessary to examine how it functioned, whileRead MoreDiscuss the Importance of Ethics in Business in Light of the Recent Global Financial Crisis (Gfc)1119 Words   |  5 PagesThe 2008 global financial crisis has affected today’s economy severely based on the collapses on issues such as immoral practices, governance, regulations, enterprise ethics. Factors to consider with the collapse that lead to the financial crisis is the dangerous outcomes that financial companies were not foreseen in advanced of borrowing mortgages for the companies. The change of ethics through enterprises demonstrate how business approaches to ethics over the past years where ethics is seen inRead MoreHuawei : The World s Biggest Telecommunications Company1673 Words   |  7 Pagesand Sky (Anderson, 2012). Huawei is the first Chinese brand to be included in the ranks of the top 100 best global brands, according to Interbrand (Yueh, 2014). As the world s biggest telecommunications company, the firm provides information communications technology (ICT) solutions to all over the world, delivering end-to-end solutions for telecom operators, consumers, and enterprises (Huawei.com). The company officially incorporated by ex-military officer Ren Zhengfei and other 5 investorsRead MoreInnovation, Entrepreneurship, And Innovation1559 Words   |  7 Pagesfor MIT Entrepreneurship at MIT, lectures on IDEs â€Å"innovation-driven enterprises†, high growth potential and competitive advantage that brings new innovations to customers’ world-wide. (Aulet, 2013). Tom Peters teaches the benefits of SMEs â€Å"small and medium enterprises† (SME), you don’t have to be in a traditional competitive market, just well understood business ideas, which have a possibility of failure (Peters, Building a Culture of Innovation, 1999). Entrepreneur is a chance, to start your ownRead MoreTransnational IT Operations1340 Words   |  5 PagesTransnational IT Operations Introduction Enterprises are having to quickly change their value chains and supporting subsystems, processes, platforms and procedures to more effectively support globalized operations. Despite the common assumption that globalization and transnational IT operations are undertaken for cost reduction, a more common motivation on the part of enterprises is to capitalize on the unique expertise and knowledge in a given country or region (Gill, 2011). From this vantageRead MoreManaging A Global Enterprise Wide Project1207 Words   |  5 PagesThere are many items to take into consideration when managing a global enterprise wide project; after spending the last eight weeks working towards what it means to be a project manager of such an assignment we have come up with 10 tasks that must be met for successful project completion. They are as follows in no particular order; Define the team structure, work process, and communication channels- Management must prepare an infrastructure for effective functional teamwork and technology transferRead MoreImpact of Culture in International Human Resource Management912 Words   |  4 PagesImpact of Culture in International Human Resource Management Martin Human Resource Management relates to the processes involved in managing people in international enterprises (Helfrich, et al., 2008). Although the literature has identified several criteria to classify the degree or intensity of an enterprise ´s multi- or transnationality for this short abstract a multinational enterprise can be defined as â€Å"an enterprise which conducts it activities, control production or service facilities

The Correlation between Obesity and Increased Health Care Costs free essay sample

Obesity is a medical diagnosis determined when an individual has accumulated enough weight to cause adverse health effects; usually recognized by Body Mass Index (BMI) as a number of thirty or higher on a height compared to a weight scale. It is a result of an imbalance between energy intake and energy expenditure. There are several notable health consequences directly linked to obesity, such as: hypertension, type 2 diabetes, stroke, osteoarthritis, cardiovascular disease, gallbladder disease, osteoarthritis, sleep apnea, respiratory problems, endometrial, breast, prostate, and colon cancer (National Institutes of Health, 1998). The correlation of obesity’s effect on healthcare costs can be assessed in both direct (actual medical treatment costs) and indirect (financial loss due to the result of the condition) aspects. In 2008, the estimated capital loss due to obesity and its detrimental effects on the quality of life and health totaled to about $147 billion; thus equating to being the most costly preventable expense in health (Center for Disease Control, 2012). Introduction As a nation becoming more fixated on culinary adventures, cooking shows, and innovative concoctions, we at the same time, are watching the prevalence of our obesity rates grow tenfold. American’s caloric intake has increased 15% 1984 to 1997. It is likely that this upward trend has continued due to the growing portion sizes of food at dining restaurants as well as increased processing and artificial additives introduced in our food. Another contributing factor is the glamorization of food and food products. Constant updates via social media websites like Instagram or Facebook present recipes, pictures of colorful and savory fare, which present an over stimulation possibly causing eliciting an over eating response. In 1960-1962 the occurrence of obese men in the United States was 11% of the population. In 2010, this increased to 34% of the population. Furthermore in women, the National Health and Nutrition Examination Survey found a 16% occurrence of obese women in 1960-1962 increased to 38% of the population in 2010 (Center for Disease Control, 2012). Obesity is a growing challenge for public health officials; it has increased in every state, in both genders, among all socioeconomic groups, ages, and races. The condition has even plagued America’s youth, with 17% of children now identified as obese. If the current statistics are a predictor of future trends, our cost of healthcare expenditures from obesity and it’s associated conditions will also increase to unpredictable heights. These statistics are significant concerns for public health officials because obesity is an extremely preventable condition. Physical activity and proper nutrition is a fundamental counter measure to battle obesity and its related conditions. Obesity has far reaching effects on one’s life, for example, at work. In one study during a four-year period, researchers found that those who participated in sports took 20 days less sick leave than their non-sporting workers. There has also been a relation to physical activity and work productivity (Blatter, et al. , 2005). Thus, contributing to the wealth of the community and economy instead of promoting extensive health care costs in the United States. Obesity has direct and indirect effects on healthcare and a nation. The loss of productivity previously stated is an indirect cost. The U. S. Surgeon General recognized that approximately $56 billion was lost in 2000 due to indirect costs of obesity. Although, $61 billion was lost due to direct costs that same year, some researchers believe that indirect costs exceed the direct yet are far too extensive or complex to accurately measure (National Institute of Health, 1998). Defined, indirect costs of obesity on healthcare are recognized as the gross financial loss due to the condition. It can be assessed through value of lost work, increase in insurance coverage, and reduction of wages (Harvard School of Public Health, 2012). In the United States, absenteeism due to obesity cost employers $2. 4 billion in 1998 and has further increased to $6.2 billion in 2012. Additionally, a more recent statistic from the 2002 National Health Interview Survey found that workday loss among the very obese was estimated to 4 days a year for men and 5. 5 days a year for women. From a financial perspective, obese men accumulate an approximate $3,792 per month in lost productivity, while obese women accumulate $3,037 a month (Hu, F. , 2012). In America’s current economic state and competitive occupation market, the perception that weight has an influence on productivity can lead to one person keeping, losing, and receiving employment over another. Insurance companies promote are a bucket for groups of people to have a shared cost of economic burden for healthcare costs. When an obese individual begins to suffer from one of the associated causes or even just obesity itself, the premiums for members within that insurance pool goes up. Recent reforms to healthcare is attempting to mitigate such an issue by allowing employers to charge obese employees 30-50% more in what they contribute toward their health insurance benefit. Especially, if the individual refuses to participate in a qualified wellness program devised to help them with weight loss. Another noteworthy component to Obama’s Affordable Care Act is the community/ employment programs designed to assist people in losing weight as well as the incentives provided for Medicare/ Medicaid beneficiaries to seek a primary care physician in order to discuss and execute a weight loss program (Unger, 2012). Implementing such policies is a fundamental measure to combat the obesity epidemic and stifling the ever-growing costs in healthcare. The social stigmatism of obesity has ignited an association between obese weight and reduction in wages. The fact is that there is a decrease in years of disability-free life and increase in mortality rate before retirement when someone is viewed as obese. This may cause an organization, it’s managers, or supervisors to subconsciously recognize this and offer compensational wages equal to what they believe they will receive in quality and output from the employee. In one study, there was a relational assessment based on BMI vs.salary and obese subjects tended to have lower salary (Hu, 2012). While indirect costs have a substantial effect on financial costs of obesity, direct costs have a more quantifiable loss. Direct costs are defined as the actual cost of the condition on healthcare. It can be portrayed through diagnostic tests, emergency services, treatment programs or visits, inpatient, outpatient, surgery, radiological tests, and pharmaceuticals (Harvard School of Public Health, 2012). As recognized before, obesity presents several detrimental and expensive conditions. Such health risks are hypertension, type 2 diabetes, coronary heart disease, stroke, gallbladder disease, osteoarthritis, sleep apnea, respiratory problems, and some types of cancer (colon, prostate, endometrial, and breast). Other associated complications from obesity are complications in pregnancy, menstrual irregularities, hirsutism, stress incontinence, and psychological disorders (depression) (National Institute of Health, 1998). In the case of hypertension, a co-factor for cardiovascular disease, which is also the leading cause of death for both men and women in the United States (Center for Disease Control, 2012). The average cost to treat hypertension in 2008 was $47. 3 billion, with $21. 3 billion spent on prescription medications, $13 billion was spent on doctor’s office and outpatient visits, $13 billion spent for hospitalizations, emergency department, and home health visits (Agency for Healthcare Research and Quality, 2011). That is a 32% contribution to the total healthcare expenditure on obesity in America ($147 billion). The pathophysiology for the development of hypertension is sodium retention that increases vascular resistance, blood volume, and cardiac output. Yet when someone is obese, this sodium retention is increased therefore insulin resistance increases, sympathetic nervous system output is increased, and alterations of the renin-angiotensin occurs. All of this comes together, specifically when you factor in the effect of weight loss. As someone reduces their body weight there is a reduction in vascular resistance, total blood volume, cardiac output, as well as an improvement in insulin resistance, a reduction in sympathetic nervous system activity, and suppression of the activity of the renin angiotensin system (National Health Institute, 1998). When reviewing the cost of treating hypertension through doctor’s office visits, pharmaceuticals, home health visits or emergency care, it negates to recognize the underlying cause- obesity. Diabetes is another chronic condition associated with obesity. In recent studies, the relative risk of developing type 2 diabetes has been found to increase by 25% for each additional unit of BMI over 22kg/m2. In a prospective study that is representative of the U. S. population, noted that 27% of new diabetes cases were attributable to weight gain in adulthood (National Institute of Health, 1998). Diabetes currently affects 25. 8 million children and adults in the United States. Of that population, many are also suffering from obesity. It costs $245 billion dollars in 2011 to treat diabetes (Center for Disease Control, 2012). That is $98 billion more than the approximated amount that is spent on obesity. Since not all citizens who are suffering from Type 1 Diabetes, Type 2 Diabetes, Gestational Diabetes or other forms are not all obese, we can adequately assess the direct reduction of costs if we were to  emphasize the prevention or treatment of diabetes. However, we can understand the underlying connection between obesity and diabetes therefore focusing our efforts on preventing one disease from causing more extensive damage to the body. Fat tissue is a metabolically active endocrine system that secretes hormones and inflammatory cytokines. One of the hormones secreted in excess fat tissue (specifically abdominal fat) is leptin. This hormone tells your brain that your body is full, increase metabolic rate, and increase physical activity. In obesity, one has continually high levels of leptin and therefore causes a leptin resistance in the body. This leads to free fatty acid spill over into tissues other than fat cells, such as: liver, pancreas, and heart. Also in obesity, it causes an increase of fat growth through hypertrophy (larger fat cells) and hyperplasia (increase in fat cell quantity). This whole chain of events leads to these numerous and overgrown fat cells to becoming unstable and rupturing, thus, releasing their contents and increasing further inflammation. Most times, the ultimate conclusion leads to lipotoxicity and inflammation that is insulin resistant, which is a principal factor of diabetes and metabolic syndrome (Hu, F. 2008). Obesity has an incredible effect on the human body. Its associated conditions are numerous and contribute substantially to the direct cost of healthcare. Each disease requires different treatments, different tests, and different medication therefore incurring comprehensive bills. However, one key relation is obesity and therefore should be treated as primary concern to relieve the multi-faceted issue. The last contribution to the correlational costs (and future costs) between health care and obesity is the proliferation to America’s youth. A child is considered obese if they have a Body Mass Index that is higher than the 95th percentile for their age and gender. In 2004, the Progress Review 2010 found that there is an increase in the prevalence of obesity for all age groups in the United States. In the past three decades the numbers have tripled causing a growing concern for healthcare members, families, and public health officials. The most recent study for that 17 % of children are obese (Budd Hayman, 2008). This figure is a predetermination of the future crisis if current public health officials do not sufficiently address this problem plaguing our youth. Currently the United States’ First Lady, Michelle Obama has initiated a program called â€Å"Lets Move,† which is aimed curing the obesity epidemic in children within one generation. It is a comprehensive model that incorporates facts on healthy living, simple steps for success, nutrition information, and activity ideas to increase physical activity. Since the enactment, the accomplishments of this program are approved legislations such as, Healthy, Hunger-Free Kids Act, which aids American public schools in offering healthier meals for tens of millions of American children. Concurrently, the U. S. Department of Agriculture outlined a new school meal regulation that boosts the quality and nutrition of national school lunch and breakfast programs. Lastly, Walgreens, Supervalu, and Walmart released a new commitment to build or expand stores in communities with limited or absolutely no access to healthy nutrition (Let’s Move, 2013). In conclusion, America’s economic crisis creates a higher scrutiny on every dollar spent. Obesity has far reaching consequences, whether it’s the epidemic’s effect on future generations, the direct loss due it’s many interrelated conditions, or indirect costs due it’s influence on the country’s work force. Obesity has incurred a $147 billion dollar tab on the American all-encompassing and soon to be maxed out credit card. Yet it could be easily prevented through adequate nutrition and appropriate physical exercise.

The Family Name free essay sample

The day I was born, my mother was a bit uncertain of choosing my name. She always tells me the story of how I was named Amy after a character in her (and my) favorite book, Little Women. It is also made clear to me that I was named Catherine after my mother, who has the greatest impact on my life. My mom was a smart young woman with many missed opportunities for starters, her chances for college were slim because she and my father started a family early; I was born about a year after she finished high school. She received an Associate Degree in Science a few years ago and has a good job with the government. Before that, my mom juggled two small children, a job, and tried to keep a somewhat rocky marriage together. During my whole life, she has constantly reminded me of the love we share. We will write a custom essay sample on The Family Name or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page A couple of years ago, as every parent does, my mom got a little teary-eyed when she began to realize I was becoming a young woman, as she once was. She began to tell me, between sobs, that she named me Catherine so that one day I could grow up and be everything she always hoped to be. She looked at me and said, You are so much smarter than I ever was, and I dont ever want to see you waste it. I am so proud of my little girl. After these thoughts settled in my mind, I realized all the potential I have. My mom was my extra little push that helped me discover my goals, and how badly I want to carry them out; not only for me, but for her. I want to continue to make her proud, just as she makes me proud. When I was little, my mom used to say Whats your name? and Id say, Amy. Shed then say, Amy what? Of course, Id reply, Amy Powell It was then that she would say, Thats right. But whats the most important part? I would look at her and grin. Catherines the important part, Mom!

Animal Behavior essays

Animal Behavior essays Before doing this lab you should understand: The concept of distribution of organisms in a resource gradient, and The difference between kinesis and taxis. After doing this lab you should be able to: Describe some aspects of animal behavior, such as orientation behavior, agonistic behavior, dominance display, or mating behavior, and Understand the adaptiveness of the behaviors you studied. 1. Place ten pill bugs and a small amount of bedding material in a petri dish. Pillbugs generally do not climb, but if they do, you may cover the dish with plastic wrap or the petri dish cover. 2. Observe the pillbugs for 10 minutes. Make notes on their general appearance, movements about the dish, and interactions with each other. Notice if they seem to prefer one area over another, if they keep moving, settle down, or move sporadically. Note any behaviors that involve 2 or more pillbugs. Try to make your observations without disturbing the animals in any way. Do not prod or poke or shake the dish, make loud sounds, or subject them to bright lights. You want to observe their behavior, not influence it or interfere with it. 3. Prepare a choice chamber as illustrated in the Figure. The choice chamber consists of two large, plastic petri dishes taped together with an opening cut between them. Cut the opening with scissors and use tape to hold the dishes together. Line one chamber with a moist piece of filter paper and the other with a dry piece of filter paper. 4. Use a soft brush to transfer 10 pillbugs from the stock culture into the choice chamber. Place 5 pillbugs in each side of the choice chamber. Cover the chambers. 5. Count how many pillbugs are on each side of the chamber every 30 seconds for 10 minutes and then record your data. Continue to record even if they all move to one side or stop moving. 6. Return your pillbugs to the stock culture. ...

Case Study on Today’s Fashion by Mary Watson Essays

Case Study on Today’s Fashion by Mary Watson Essays Case Study on Today’s Fashion by Mary Watson Essay Case Study on Today’s Fashion by Mary Watson Essay 1 Introduction The case is about a national chain of specialty stores namely, Today’s Fashion, which has 200 outlets all over the country. Lately, Mary Watson was the promoted to the job position of the Regional Sales Manager for one of the largest markets of Today’s Fashion, the Pacific Coast. She manages 35 outlets under her in California and Oregon and each store manager is directly accountable to Mary. The number of assistant store managers would vary according to the number of specialty departments. Each assistant manager is liable to only one department. She was agitated by how Today’s Fashion management used to run, no clarity of the job roles and thus she urged that there should be a change. The change included by hiring new qualified assistant store managers and for this, a job analysis was conducted by her. However, there were some major issues to be looked upon in this process of change. 2 Issues 2.1 Issue 1:- Use of only one method of job analysis and single source of data Mary Watson constructed a job analysis in order to hire new qualified store managers which she believes in will be the best way to increase the improvement in store management. Despite the fact, that she lacked proper knowledge of how to prepare a job analysis, She prepared a job analysis based on her personal experience when she was a store manager previously. To improve the accuracy of job analysis, she also interviewed three other current store managers. The weaknesses noticed in this effort were that she used limited data sources and collection methods and she was not qualified enough to do make a job analysis. The case highlights that she had a degree of BBA in Marketing which explains that she did not have an experience in making a job analysis. The job collection methods used were not fully effective in constructing an accurate job description and job specification. 2.1.1 Recommendation Mary could have used other different ways to collect data or a combination of different methods which could have helped her in completion of a successful job analysis. For example; observations, past critical incidents and questionnaires. Observation method:- A method which involves in observing the employees performance and noting down important details about how each tasks is being performed by them. Questionnaire method:- This method involves in formation of a questionnaire which are supposed to be filled by the employees and the managers as well about the job description and job specification. Past critical incidents method:- In this method, the past experience of the previous employees and the important incidents faced by them are analyzed. Mary should have studied the various method of job design, in which the most helpful in this case would be job enrichment method. This method would have helped her in the design a solution which would be beneficial for the company and would have solved her concern with the improvement of store. To summarize, Mary could have done a better job analysis if she would have interviewed various other managers, used other data collection methods and asked for expert advice from her superiors or colleagues.

Philosophy of Education Bachelor Essay Example | Topics and Well Written Essays - 750 words

Philosophy of Education Bachelor - Essay Example In order to pursue this education, there is no single way. In this contemporary world, immense emphasis is paid on imparting and trailing education through the formula ways or the education systems that have been developed explicitly for people to get education. It has a set curriculum that defines set rules through which it is determined that what kind, how much and the way the education is to be imparted. Education systems are sometimes institutions that promote a certain idea to its students, for example, the convent system or, different education systems for different countries. When there is no uniform way of imparting education, social engineering occurs which can definitely lead to abuse of the system as a particular thought is taught in those institutions. However, there is another way of getting the right kind of education without limiting your education intake capabilities. There is another kind of education different from the traditional ways of education called alternative education or educational alternative. Generally speaking, they believe in introducing philosophical ideas to the students by following a wide number of teaching methodologies rather than sticking to just one alternative. There are independent education systems or private systems which follow more flexibility in staff selection and the kind of educational approach they are using to impart education. The best thing about using alternative education systems are that they equip the students with the various kinds of doctrines, thoughts and ideas that are present across the entire scenario and it is upon the students to understand and evaluate the best possible thought that they want to believe in or go with. You just don't have to follow one single thematic idea jus t because everybody or the majority thinks it's right. This way you have the right to choose and that helps one to develop you own thinking rather than the one derived by the masses. Self education is another concept that is gaining wide-spread recognition these days. However neglected and opposed, one can learn without the help of an instructor. One great aspect of self education is that one doesn't have to be dependent on the knowledge of another individual. It has been seen that self education has been able to produce miraculous successes beyond the wildest dreams. There have been various important personalities that have completely revolutionized the way people used to live and have been a product of self education using their own educational tools. Abraham Lincoln, Henry Ford, Chuck Yeager, Alexander Graham Bell and many other have been the ones who have been educated at their homes and have built such a knowledge base that has changed the way the world functions today. Before the advent of these education systems, this form of education was considered the most useful and acceptable form of education. In my opinion, this is a better way of education because one gets to think for them, and understand depending upon their own capability rather than listening to the thoughts of a teacher. When one gets educated by a person, he or she adopts the values and thinking of the teacher; and doesn't get a chance to understand the world and develop opinions on their own. Therefore, in order to get the complete picture, one should also emphasize on getting at least some kind of education by them, by reading books or by adopting other educational

Four Important Business Concepts that are Shaping Today and 20 Years Essay

Four Important Business Concepts that are Shaping Today and 20 Years from Now - Essay Example It also enables to develop the transportation system, to lower the trading costs and a reliable medium for exchange can be created for increasing the gains from trade. So, it can be stated that the early growth of government is associated with increase in the levels of income and increase in positive growths. (Saxton, 1998) It is very important to understand that failure can be observed in a free market at different time periods and it should have the ability to correct itself. The method of correction should be eliminating the less performing investments and businesses which dragged the market down. But the US lost their belief in the natural correction mechanism of free market at the time of financial crisis and started to correct the market by artificial measures. The existence of SEC or Securities and Exchange Commission alone gives an indication that the US economy is not a free market. Following the market crash of 1929 the Federal government took steps for preventing the fraud corporations from performing audits of these companies. The federal government of US also regulated the market at the end of the 19th century. FDA (Food and Drug Administration) was created to control and regulate the companies those who were not maintaining the purity law. A minimum wage for the nation was also established by forming the Fair Labor Standards Act of 1938. All these show that the Federal government of America has a great influence on the market by regulating it, which in turn makes the American market limited in nature and it does not exhibit a pure capitalist system (Clark, n.d.). The above mentioned government regulations are also invariable during the phase of calm and prosperity. But, they tend to crop up during the times of crisis; year 2008 is a good example of a managed economy. In addition, the federal government also intervened during ‘takeover of Mae and Mac’ and the ‘buy in of AIG’. The federal government also formed the CAFE reg ulation as mandate about the fuel consumption issue (Richman, 1988). These things show corporations cannot exercise or regulate the market but government with its authority can regulate market according to their will. So, if government wants to regulate the market there is no scope of rejection about the issue. These clearly indicate the regulatory power of the federal government and also shows American market is still not a purely capitalist market (Clark, n.d.). 2. Labor movement in America played a significant role in history. People came to America as laborers as servants or slaves. Although during the period of revolution the unions were merely a temporary band of people, this helped to set the stage for the modern day unionization of the workers. For these unions laborers enjoy many benefits today. These unions mainly advocated hikes in labor wages and shorter working hours. But the most concerning issue was after achieving the goals, these unions used to disintegrate. America was growing and so was the demand of labor. At that time many inventions and innovations occurred and a transition was also evident in America i.e. change of American society from an agricultural society to an industrial society. This transition was termed as the Industrial Revolution

He Formation and Social Function of English Euphemisms Essay Example for Free

He Formation and Social Function of English Euphemisms Essay As an indispensable and natural part of English language, English euphemisms have existed for a long time.The appearance of everything, including euphemism, has its reasons.The emergence of English euphemisms has a close relation with language taboos and religion. Since English euphemisms play an important role in social communication, they worth careful and thorough study. This paper will mainly deal with the formation, classification and social function of English euphemisms. Introduction English euphemisms are almost employed in all fields of life such as in the field of daily life, in the field of education, in the field of law, in the field of politics, and in the field of commerce and industry. The function of English euphemisms is diversified. Besides evasion, English euphemisms now are also used for evasion, politeness, elegance. Formation ‘Euphemism’comes from the Greek ‘eu’ (good) and ‘phemism’ (speech) and thus means mans literally ‘to speak’ with good words or in a pleasant manner .Originally, offering sacrifices to gods, old Greeks used words of good omen, that is euphemisms as a rule. It is exemplified in the ancient Greek terms for the Furiesthe Eumenides or Erinyes. According to Neaman’s (1990)argument: Generally speaking, euphemizing is defined as substituting an inoffensive or pleasant term for a more explicit, offensive one, thereby veneering the truth by using kind words(P1). Euphemism is prevalent in human society, a linguistic phenomenon is the use of language is an important means of regulating interpersonal relationships, its use has an important social function.Such as interpersonal communication in the ceremonial functions, functions of deception to cover up the truth, and human Ironically function. Social function English euphemisms have great social significance and practical significance in purifying language, promoting human relation and embellishing professions to seek for the ideology of fair competition. As Liu Chunbao(1994)claims: Need is the mother of invention. The creation and formation of euphemisms is closely related to the needs of people, such as social communication, interest, reflection of values and mentality. Furthermore, these needs also give rise to their various social functions. In order to establish good social relation, people use euphemisms to make what they want to say more pleasant. So they become an important means in communication (P10). 1. For evasion Since death is inevitable, it has become the fear of all human being. In early time, people seldom mentioned death directly because they were superstitious about it. They believed that death was a devil that can hear human’s voice. So if you speak of it, it will appear. Thus, there were many euphemisms about the word â€Å"die† such as â€Å"breathe one’s last† and â€Å"join the majority†. 2 For politeness The Pursuit of beauty is the nature of human being. Beauty helps one feel confident while ugliness makes one have a sense of inferiority. So it is impolite even offensive to say someone is ugly directly. When people want to express someone is ugly, they usually say â€Å"He is plain looking† or â€Å"She is not pretty†, etc. With the improvement of living standard, more and more people have a weight problem. Various products of losing weight flood into the market for being too fat is not only a problem of appearance but also a problem of health. Obesity brings inconvenience as well as the risk of many diseases. Therefore, there are a lot of euphemisms about fatness like â€Å"plump†, â€Å"chubby† or â€Å"tubby†, etc. â€Å"Skinny† is another unpleasant word. No one likes to be described as â€Å"skinny†, but they will be really pleased when they hear others describe them as â€Å"slim† or â€Å"slender†. 3.For elegance Excrement is a disgusting topic in polite conversation. They are avoided by means of euphemisms. â€Å"Defecation† refers to one of the sickest elements in the world. When you go to see a doctor for a stomach upset, the doctor will ask you, â€Å"How is your bowel movement?† And if he wants to have a further examination, he will need a specimen of your manure. If someone rounds his thumb and index finger up to form the letter â€Å"C† with other fingers stretching out, he wants to go to W.C. There are other expressions having the same meaning, like â€Å"to sing a song†, â€Å"to see the moon†, â€Å"answer the nature’s call†, â€Å"do one’s business† or simply â€Å" Excuse me†. Conclusion: Based on the comparative study above made, euphemisms are more popular not only for the historical reasons, but also the needs of times. Lin Zhenyue(1994) notes: Euphemisms may be based on different cultures and histories, the psychological and linguistic patterns underlying their formation are the same. Psychologically, if not linguistically, meaning can be defined as the sum of our responses to a word or an object. Words themselves may be seen as responses to stimuli. After a word has been associated for a long period of time with the stimulus that provokes it, the word itself picks up aspects of the response elicited by the stimulus object(P59).

Internet And Democracy :: essays research papers

IF THE UNSUBSTANTIAL sound bite is the shame of televised election coverage, then information overload is the parallel pitfall on the Internet. After spending one interminable day in October reviewing Web coverage of the presidential campaign, I can verify that the online universe is indeed infinite, and that politics, not pornography, seemed the most prolific theme. Stunned by thousands of news articles, background pieces, surveys, discussion forums, transcripts and commentary, this human brain nearly screamed for spoon-fed mush. Election sections on most of the major news sites were so enormous that a person couldn't possibly process all the sections and subsections and sub-subsections. About 20 percent of the stuff seemed digestible; the rest was far more than the average visitor would care to chew. But that's the nature of the Internet, isn't it? Throw enough stuff at the wall, and most of it will be used by someone. Let folks pick and choose their news. If nothing else, all the fodder provided a number of ready-made high school civics reports and fed the repurposing requirements of fellow reporters. And why not? Airtime and column inches don't exist on the Internet. There's no need to decide between an interview with a candidate's grade school sweetheart, a 5,000-word analysis of his position on health care or a comparison of campaign platforms. You can do all of that and more. This is a good thing, isn't it? Yes. As long as an organization has the resources and vision to distinguish its core coverage from the ornaments that surround it. Along those lines, cheers to all of the major news sites for their efforts at live speech and debate coverage, solid election news and voting resources. Nearly every news organization with access to live video streamed it quite successfully during the debates and provided cataloged archives for future reference (abcNEWS.com even offered a stream in Spanish). Nearly live text transcripts were also available on most sites. The innovation award goes to Web White & Blue 2000 (www.webwhiteblue.org). Sponsored by the Markle Foundation, the project was a consortium of 17 major Internet sites and news organizations from AOL and Yahoo to MTV and MSNBC. Each day the presidential candidates or their surrogates would respond to a question submitted by a visitor at one of the partner sites. The answers and rebuttals could come in any format and were unlimited in length. Not only did the Al Gore and George W. Bush campaigns respond regularly, but also the Reform Party's Pat Buchanan, Libertarian Harry Browne, Natural Law candidate John Hagelin and the Constitution Party's Howard Phillips. Only Ralph Nader declined to

Consumer Decision Making Process Essay

The consumer purchase decision process is generally viewed as consisting of sequential steps or stages through which the buyer passes in purchasing a product or service. The various steps in this process, as well as the relevant internal psychological processes, those occur at each stage such as motivation, perception, attitude formation, integration and learning. 1. Problem recognition—is the first step in the consumer decision-making process. This is caused by a difference between the consumer’s ideal state and actual state. There are various causes of sources of problem recognition. These include: a. Out of stock b. Dissatisfaction c. New needs / wants d. Related products/ purchases e. Marketer induced problem recognition f. New products Look more:  the consumer buying process begins when essay 2. Information Search—being the second step in the consumer decision making process, involves a scan of information stored in memory to recall past experiences or knowledge regarding purchase alternatives. External search involves go to outside sources to acquire information such as personal sources, marketer controlled sources, public sources, or through personal experiences such as examining or handling a product. 3. Alternative Evaluation— At, this stage the consumer compares the various brands and services, he or she has identified as being capable of solving the consumption problem and satisfying the needs or motives that initiated the decision process. The evoked set is a subset of all the brands of which the consumer is aware and actively considering in the decision process. A goal of marketers is to ensure that their brands are included in the evoked set of consumers. 4. Purchase Decision—as an outcome of the alternative evaluation stage the consumer may develop a purchase intention or predisposition to buy a certain brand. Once this intention has been made and an intention formed, then the consumer implements it and makes the actual purchase. Many purchase decisions are made on the basis of brand loyalty which is a preference for a particular brand that results in its repeated purchase. Many purchase decisions for non-durable, low involvement items take place in the store and decision and purchase occur almost simultaneously. For these types of decisions top-of-mind awareness of a brand is important as is the influence of packing, shelf displays, point-of-purchase materials, and various sales promotion tools. 5. Post-purchase Evaluation—the consumer decision process does not end once the product or service has been purchased. After using a product or service the consumer compares the level of performance with expectations. Satisfaction occurs when the consumer’s expectations are either met or exceeded, while dissatisfaction results when performance is below expectations. Another possible outcome of purchase is cognitive dissonance which refers to a feeling of psychological tension or post-purchase doubt a consumer may experience after making a difficult purchase choice. Consumers often look to advertising for supportive information regarding the choice they have made. 6. Variations in Consumer Decision Making—consumers do not always engage in all five steps of the purchase decision process nor proceed in the sequence presented. There are three major variations of the consumer decision making process. †¢Routine response behavior—many purchase decisions for low-priced, frequently engaged in brief internal search and making the purchase. Marketers of products characterized by routine response behavior must get and/or maintain their brands in the consumers’ evoked set and encourage brand loyalty. Those not in the evoked set must encourage trial and brand switching.

Blacks in the Military

Behind the American dream lies a series of rebels and insurrections on the part of black Americans in order to mark their presence equal to that of the white citizens of the country. Just like the rise of a black man in the society did not happen over night, his status and entrance into the military services also took decades to create a non-segregated military of the contemporary America.The participation of blacks in the U. S. military is a path with its commencement right after the exemption of prohibitive years when the U. S. army permitted the black men to serve the military as cooks and stewards. In the wake of centuries, these African Americans achieved their current status as equal members of the unified U. S. army. This paper succinctly recounts the history of blacks’ entrance into the military and their gradual rise of status over the period of time. The paper also elucidates the importance of the blacks for the U. S. during the times of different wars and the impact of such military activities on the black men in the armed forces of America today. Introduction:â€Å"We must tell stories of black successes to every child in our country because we need heroes. We need them as much as we need our dreams, and black Americans have always provided both_ George H. W. Bush (Rosenthal: 1991). † In the contemporary world, the word ‘black’ refers to a multifaceted concept. Generally the term signifies the people with dark skin involving the human population from Africa, Oceania and Southeast Asia etc. In a more peculiar sense, the word refers to a black-white segregation with its origins profoundly rooted in the American history.More formally, the term Afro-Americans is also employed for the people who had been brought to the U. S. as slaves and had been allocated to different colonies within the country. Although initially allocated as the servants of whites, the blacks gained power with the passage of time resulting in an insurrecti on against the whites due to the inhuman attitude towards them. Once prohibited to cross the premises of educational institutes or dine in the whites’ restaurants, blacks of the contemporary U. S.society not only enjoy equal rights but have proved to be a significant contribution to the country in every walk of life and form one of the chief minorities of America. According to the statistics of 2006 by U. S. Census Beareu about 13. 1 percent of total U. S. population comprises of this minority with a numeric figure around 39,151,870. Today, to more than any area of national strength, these black men and women provide a tenacious contribution to the military of the United States. History of Blacks’ Entrance in the Military: â€Å"Although African Americans have participated in every major U.S. war, the battle for integration and for recognition of the accomplishments of black soldiers has been a slow process (Haney: 2007). † Since the arrival of blacks, no war ha ving U. S. as a participant went without the presence of blacks in the country’s military. During the time of French and Indian wars in the 18th century, the American army heavily depended on black people working as labourers, scouts and drivers etc. Even during the time of World War I, about 404,348 black men and women worked in the Services of Supply-in quartermaster, stevedore, and pioneer infantry units (Lee: 1966, p.5). As a result of their active contribution, the United Press reported that the ‘American Negro troops proved their value as fighters’ (Lee: 1966, p. 6). though appreciated in printed media, the reality possessed extreme racism running between the blacks and whites. After the commencement of the Second World War, the number of blacks enlisted to the military services increased from 3,640 men on 31 August 1939 to 97,725 on 30 November 1941. the following years marked a further increase of black enlistees (Lee: 1966, p. 88). Revolutionary War:Acco rding to the statistics provided by Albrecht and Davis based on U. S. Census Bureau, U. S. Army and U. S. Department of Defence, the eighteenth century holds the history of the Revolutionary War that marked a presence of 5000 black soldiers in the continental army and far more with the British forces as a result of Lord Dunmore’s proclamation in November 1775 promising the freedom of negroes if they support the British. As a result more and more African Americans joined forces against the Patriots since freedom was something they cherished most.So, this war was unique in a sense that blacks served both the continental army and the British colonizers as a part of their military to be used against Americans however the majority of black men and women served the British in road building and other such meagre tasks since they were promised emancipation from years of slavery (PBS). Civil War: Since the year 1861, Civil war has never lost its debate for one reason that its undercur rents still flow in the roots of modern American society. Owing to the great impact of war between whites and blacks, Higham believes thatâ€Å"No other subject in U. S. history, perhaps no other subject in the history of the world, has elicited the tremendous outpouring of writing that has been lavished on the American Civil War (1996). † Although the blacks served in the Revolutionary War, it was till 1792 that the federal law of the United States prohibited the entrance of blacks as arms bearing soldiers. As a consequence of this law, the aspiring blacks raised the issue in Boston requesting the government to bring alternation in the rule. Resulting from the proclamation of emancipation made by Gen.John C. Fremont in Missouri and Gen. David Hunter in South Carolina, an increasing number of slaves were emancipated on one hand when on the other hand the whites’ spirit of voluntary services in military declined. In such a scenario, the need of military personnel in Uni on army was overwhelming thereby making the Government reconsider the ban on blacks. This led to the exemption of ban resulting in gradual recruitment of black volunteers to serve in the army. Formally, it was in the form of Union Army that emerged as a result of acts passed by the Congress in 1862.According to the Second Confiscation and Militia Act, all the slaves with their masters serving in the Confederate Army were freed. In about 2 days, slavery was abolished in all the states of the country. Seeing the aggrandizing number of black men willing to join military the government established a separate Bureau of Colored Troops by 1863. The active participation of blacks in U. S. not only marked a significant chapter of history but also left an impact on literature as the influence can be witnessed in the works of Rudyard Kipling and Kate Chopin.Similarly, movies like ‘Glory’ are constant reminders of blacks’ military role in war times. The U. S. Coast guard bei ng one of the smallest yet effective of the seven uniformed services and military branches of t he U. S with a purpose of patrolling the maritime region also marked an informal entrance of blacks in about 1831 when Captain W. W. Polk, USRCS, commanding the Revenue cutter Florida requested to the Treasury Secretary Samuel D. Ingham to employ his black slave of 21 years on board.After a month of permission, the free blacks were employed as stewards and cooks. The year 1887 marked a heyday for the African Americans military status in the coast guard when Captain Michael A. Healy was commissioned as the commander of the cutter Bear till 1895 (U. S. Coast Guard). Korean War By 1930s the prejudices of whites against blacks started to debilitate. It was in 1937 that the General Assembly of the Presbyterian Church, U. S. A passed a resolution which said, â€Å"We accept completely the ideal of the brotherhood of all races, as all are the children of God.We therefore call upon Christians ev erywhere to practice mutual good-will and cooperation among all racial groups, to eliminate every form of discrimination, and to work actively for the recognition of civil and religious rights of all minority groups(Sternsher: 1969. p. 105). † Although a part of military comprising of nearly one million soldiers, the blacks were still considered unfit for military services by the white military men till 1941 when black leaders proposed a constitution of all-black combat units on experimental basis.The outstanding performance of these black units led to their participation on permanent basis thereby disentangling the military from the shackles of prejudices against the minority. In the words of Retired U. S. Army Colonel Bill De Shields, â€Å"The symbol of black participation at that time was ‘the Double V'. in other words, ‘Double V' meant two victories: victory against the enemy abroad, and victory against the enemy at home. The enemy at home of course being rac ism (VOA: 2005). † By the late 1950s that marked the end of Korean War, the black units were kept separate.Although some blacks worked in white units too, their presence was only in the capacity of lower staff members. Vietnam War: The era of Vietnam War was the time when U. S. Army had fully integrated with whites and blacks serving in the same combat units and absence of racism. The blacks by this time had appraisal in their ranks and served even as generals (VOA: 2005). Of all the races participating in the Vietnam War, blacks are often considered to have suffered the most in terms of the casualty rate. Comprising of 11 percent of the total participating population, blacks served the U.S. in Vietnam in disproportionate number comprising of about 20 percent of early combat deaths. Later the proportion of casualties declined to about 12. 5 percent (Albrecht and Davis). The figure points out the increasing role of blacks in the military. There lie several reasons behind the gr eater black demise in comparison with other races. Firstly, as the fight between South and North escalated, the U. S. needed more soldiers because of the heavy rate of casualty at the front thereby resulting conscription of people for military services.According to the studies of Defence department of Sam Houston University, a considerable number of blacks entered the U. S. military in this way that formed 16 percent of its total population. Secondly, it is often reckoned that the high casualty rate was not just because of increasing number but partly due to the higher morale and willingness of blacks to offer their voluntary services causing their casualty rate supersede other races in terms of their participating population. It was the consequence of extraordinary morale of African American military men that about 20 medals of bravery were awarded to these black soldiers.Persian Gulf War: Continued for a time span of almost a year from 1990 to 1991, the statistics of Persian Gulf War as reported by the U. S. Defence Department suggest the presence of black men and women to have made up to 25percent of the American troops when their total share in the U. S. population was about 12percent. This according to Pentagon officials was a result of their willingness rather than their conscription into the military services. The era of Persian Gulf War marked an augmentation of blacks in the military when their joining superseded the whites by three times.This according to many analysts was a way for blacks to improved quality of life. According to Martin Binkin a military analyst, the percentage of black young men and women serving in military forces by 1991 was 30-33percent in comparison with that of 16 to 17percent for the white youngsters (Wilkerson: 1991). It was such participation and morale of black Americans in the Persian Gulf War that President H. W. Bush exalted their chivalry with the following words, â€Å"For two centuries, black soldiers have establish ed a record of pride in the face of incredible obstacles (Rosenthal: 1991). † Iraq War:In the words of Gregory Black, founder of web portal of black military, â€Å"The first reason for the drop is the black community’s overall objection to the war (Foley: 2007). † The growing unpopularity of Bush Administration after the invasion in Iraq and continual spending on the war to cause a deficit in the year 2008 is not only confined to the international community but has greatly affected the numeric strength of the U. S. military. Although, the U. S. army has suffered an enormous decline in terms of the number of people applying for the military services, the fall of military participation is highest for the black community.According to the analysis of Williams and Baron in The Boston Globe, the blacks’ percentage in the U. S. military has declined by 58percent since 11 September 2000 but Iraq War seemed to have greatly catalyzed the process as suggested by oth er military analysts, Pentagon surveys, and interviews with young African-Americans. The analysis of James Foley made in the fall of the last year suggests that the whites who formed 61 percent of the recruits in the year 2000 now make up around 67 percent of the U. S. military force (2007).Michael O'Hanlon, a military analyst for the liberal-leaning Brookings Institution, witnesses this trend to be a loss for the American army since he believes that the ‘African-Americans have been such a key part of the modern military (whose decline) portends the possibility of a longer-term loss of interest. It can be tough to get it back’ (Williams and Baron: 2007). For the blacks, the threat of Iraq War is double edged. It does not only mean a loss of a few lives but poses a threat of the loss of a whole generation since the blacks are in minority as approved by the fact that 3,540 U. S.troops have died in Iraq’s bloodshed till the last year (Baldor: 2007). Also, the discou raging attitude from the military has dissuaded many blacks. Lieutenant Colonel Irving Smith, a sociologist at the US Military Academy at West Point, the basic goal behind excessive blacks’ participation was to reach equal status of citizenship and leadership roles in the mainstream but ‘The fewer African-Americans that enlist, the fewer African-Americans there are that can tell their stories in the future. The fewer that get commissioned as officers, the smaller the leadership pool will be in the future’ (Williams and Baron: 2007).At the top of everything James Foley in his article ‘Black interest in military service decreasing’ also believes that the decline is also because the key influencers in the black community are against the war. As a result of their ascendance on their followers, more and more blacks are being dissuaded from their participation in the U. S. military (2007). It was the foresight of blacks regarding their decline as a result of Iraq invasion that in the year 2003, different polls investigating the attitude of people towards Iraq invasion suggested that the blacks opposed Iraq War much more than the whites.Pew Research Centre’s poll suggested the support of 44 percent of African-Americans in comparison with 73percent whites, According to the Atlanta Journal-Constitution/Zogby America poll, only 23percent blacks supported the war whereas according to the findings of the Joint Centre for Political and Economic Studies, the percentage of these black votaries declined to 19 percent (Jackson: 2003). The reason behind such opposition is that the blacks make up far more percentage in the U. S. military as compared to their share in the country’s population.Conclusion: Due to a record of excessive invasions and interventions of the U. S. in the past few decades, what stays most wounded is the military wing of the country. Since the operations of the U. S. military in Afghanistan and Iraq, the count ry’s army has lost its charm for many U. S. citizens to a considerable deal. Of these Americans, the reaction is most severe from the black community as proved by the fact that the participation level of blacks in the U. S army has enormously declined over the last few years.With a history of intrepid contribution as warriors and soldiers of the Spanish American War in 1898, the Korean war in early 1950s, the Vietnam war of 1960s and 1970s and the Persian Gulf war of early 1990s, the blacks of the contemporary U. S. seem less inclined to the military services thereby causing a serious threat to the over all strength of the U. S. With their contribution in all the capacities of armed forces, the black military men of today play a key role for the unified army at one hand whereas their very presence poses a risk of losing entire generations of African Americans on the other hand.Keeping in mind the nature of risks for black Americans, it is likely that the recent trend of decli ning participation would continue for the years to come thereby debilitating the military strength of the world’s super power. References African Americans in the United States Coast Guard. U. S. Coast Guard. Jan. 1999. Retrieved on 24 Feb. 2008 < http://www. uscg. mil/hq/g-cp/history/h_Africanamericans. html> African-American Soldiers in World War II Helped Pave Way for Integration of US Military. Voice of America. 10 May 2005.Retrieved on 24 Feb. 2008 Baldor, Lolita C. Number of Blacks Joining Military Down. Washington Post. 25 Jun. 2007. Retrieved on 25 Feb. 2008 Black Americans in Defense of Our Nation, Sam Houston State University, Department of Defence, 1985, retrieved on 24 Feb. 2008 Foley, James. Black interest in military service decreasing.Medill Reports Washington. 29 Nov. 2007. Retrieved on 25 Feb. 2008 Haney, Elissa. Info Please. Blacks in the Military: The fight for recognition of African-American soldiers. 2007. Retrieved on 24 Feb. 2008 < http://www. infop lease. com/spot/bhmmilitary1. html> Higham, Robin and Woodworth, Steven E. The American Civil War: A Handbook of Literature and Research. Westport, CT: Greenwood Press, 1996. Jackson, Derrick Z. Blacks Have Good Cause to Oppose War in Iraq.Common Dreams News Centre. 26 Feb. 2003. Retrieved on 25 Feb. 2008 Lee, Ulysses. The Employment of Negro Troops. Washington D. C. : U. S . Government Printing Office. 1966. Rosenthal, Andrew. War in the Gulf: The Black G. I. ; Blacks Are Hailed by Bush for their role in Military. The New York Times. 26 Feb. 1991. Retrieved on 25 Feb. 2008 Sternsher, Bernard.The Negro in Depression and War: Prelude to Revolution, 1930- 1945. Chicago: Quadrangle Books, 1969. The Revolutionary War. PBS. Retrieved on 24 Feb. 2008 Wilkerson, Isabel. War in the Gulf: The Troops; Blacks Wary of Their Big Role as Troops. The New York Times. 25 Jan. 1991. Retrieved on 25 Feb. 2008 Williams, Joseph and Baron, Kevin. Military sees big decline in black enlistees. The

Free Essays on Colors Of War

â€Å"Colors of a War† Thick layers of golden-white fog smothered the mesquite trees encircling Jp and Chris. It was only around 5:30 A.M. and the tip of the sun was rising over the mountains that trapped the endless view of farmland and small cities making up the large area. Summer had just emerged through spring at the end of ninth grade for the two. It was their forever-been opponent, Dave Griffon’s birthday. The time had come for them to show Dave how grateful they are that it’s his birthday in their own special way. A crackling sound rang through Chris’ ear from the headset he was wearing. It was how everyone who plays paintball interacts in the area, even the people on the north side had them, but more advanced types. Jp’s voice came through the sound, â€Å"We aren’t far from his house now. I’m already going down the hill in front of his house, climb that tree to your right and find a sniping spot.† Chris looked beside him and couldn’t make out much of anything through the fog. After staring blindly and inching closer, slowly, he reached out with his left hand; right hand clutching his sniper paintball gun. It used paintballs half the size of standard ones, to excel their trajectory and have a faster arrival. He felt the base of a more-over young oak tree. That resulted in the fact that they were out of the paintball field. He had seen it before and knew its anatomy, he slung his gun over his shoulder with the strap that clung to it. Chris reached up with his right hand and held a branch, half-palm width firmly. Then picked up his right leg and stuck it onto a stump that had been a branch, trimmed from the base. He pulled and pushed then stepped onto the sapling he had held. After reaching that checkpoint, Chris scaled to the tallest point of the tree he could, without stepping on a weak and younger branch. He had to hold onto it with both, his feet and hands; then got the courage to stand straight up and l... Free Essays on Colors Of War Free Essays on Colors Of War â€Å"Colors of a War† Thick layers of golden-white fog smothered the mesquite trees encircling Jp and Chris. It was only around 5:30 A.M. and the tip of the sun was rising over the mountains that trapped the endless view of farmland and small cities making up the large area. Summer had just emerged through spring at the end of ninth grade for the two. It was their forever-been opponent, Dave Griffon’s birthday. The time had come for them to show Dave how grateful they are that it’s his birthday in their own special way. A crackling sound rang through Chris’ ear from the headset he was wearing. It was how everyone who plays paintball interacts in the area, even the people on the north side had them, but more advanced types. Jp’s voice came through the sound, â€Å"We aren’t far from his house now. I’m already going down the hill in front of his house, climb that tree to your right and find a sniping spot.† Chris looked beside him and couldn’t make out much of anything through the fog. After staring blindly and inching closer, slowly, he reached out with his left hand; right hand clutching his sniper paintball gun. It used paintballs half the size of standard ones, to excel their trajectory and have a faster arrival. He felt the base of a more-over young oak tree. That resulted in the fact that they were out of the paintball field. He had seen it before and knew its anatomy, he slung his gun over his shoulder with the strap that clung to it. Chris reached up with his right hand and held a branch, half-palm width firmly. Then picked up his right leg and stuck it onto a stump that had been a branch, trimmed from the base. He pulled and pushed then stepped onto the sapling he had held. After reaching that checkpoint, Chris scaled to the tallest point of the tree he could, without stepping on a weak and younger branch. He had to hold onto it with both, his feet and hands; then got the courage to stand straight up and l...

7 Questions to Answer in Your Business Pitch

7 Questions to Answer in Your Business Pitch At its core, a business pitch is a presentation given to an investor, inviting him or her to consider investing in your business idea. This can be done in several different ways - online and via e-mail, in-person, or through requests for pitches/proposals. With nontraditional methods employed by the influx of business incubators and accelerators in most major cities, the business pitch has replaced the business plan as a buzzword among start-ups. From the idea of an elevator pitch (which is basically your business pitch in the few minutes it takes to ride an elevator with someone), to the 30 to 50-page business plan, the business pitch falls somewhere in the middle as a way to attract investors and to convince them to fund your entrepreneurial idea.So, do I even need a business plan if I have a business pitch?So, do you even need a business plan at all? In her article in Forbes, Sabrina Parsons, CEO of Palo Alto Software, expresses concern over the assumption that a business plan is a thing of the past. While she admits that the days of 30 to 50-page business plans might be over, she points out that a true venture capitalist will want to see the numbers and details that a business plan provides.So, go ahead, pitch, she writes. Dont send a business plan to anyone. But you better have done your homework and have all the research somewhere so that when that Venture Capitalist asks you a pointed question about why your forecast is realistic, you can launch into an intelligent response that covers your market, the size, the competition, and your pricing, which will show that Venture Capitalist you actually do know what you are talking about, and could potentially implement this business.The lesson here is that you cant have a great business pitch without a great business plan to give it a backbone. But once thats the case, and youve done your research, here are seven questions you should be ready to answer during and after your business pitch presentation.Question 1 - What is the competitive landscape?Any business plan or business pitch needs to contain a solid picture of the competitive landscape surrounding the proposed business. Who are the competitors? What are their strengths? What are their weaknesses? What do they do that you plan to do better; or in other words, how do you plan to compete with them?Understanding the competition is a large part of running a successful business. In the same sense that when pitching a novel to a publisher, a novelist will need to know the sales statistics of other writers who have successfully published in their intended genre, and how he or she will be different from those writers - you need some numbers to run by your potential investors to show them the high odds of your business being a success. In the simplest of terms, you need to know and be able to clearly present what else is out there thats similar to what youre doing, and know details like what theyre charging and whats included. Not only wi ll this help you to potentially fill in gaps in service or product offerings that other businesses are providing, it will also help you to narrow down the revenue you can expect to make by looking at the revenue of similar businesses.Question 2 - Who is the market for what youre offering and how do you plan to reach them?The next information that needs to be a part of your business pitch is the market for what youre offering and how you plan to reach that market. This can include demographics of your intended clients or customers. Being as specific as you can be in delineating each possible demographic will assist later - after your business is up and running - in designing specific marketing campaigns on social media or elsewhere. Such campaigns are targeted as narrowly as possible when optimized to reach the best audiences, so knowing these details on the front-end of your business preparations will be valuable insight.Knowing your market will also help you to tailor your busin ess website content. If youre like most start-ups, your online presence is essential to what youre doing and a website (or social media) is required. Distinguishing your market will help your website reach the right audience and project the right brand image you are seeking to build.Question 3 - What will you sell/offer and how much will you sell/offer over the next 12 months? What about the next 5 years?This information should include details about the product or service you plan to offer in your entrepreneurial activities, as well as a forecasted volume of sales. These numbers should be based on solid research, with numbers reflecting current market trends and statistics. Whatever information you find thats relevant, document it and its source, keeping in mind to pull numbers only from valid, trustworthy sources.Your sales goals should also be divided into periods - for example, the first year of business operation and the first 5 years of business operation. The business plans that do this correctly can also project further than 5 years. This shows your investor that you are prepared for things like changes in the market, and have set realistic sales goals to help you to keep up with how your sales are doing despite such changes. Even if you arent completely sure of how the outlook of your sales will look within the next 5-year timeframe, planning for these long-term goals keeps you looking like youre on top of your game (even if you arent!).Having a forecast of your sales goals will work to your advantage in two ways. First, it will help you to set goals along the way - daily, monthly, or quarterly - and provide a well-researched reason behind the goals you set. Second, it will give venture capitalists a glimpse of the kind of revenue you plan to generate through your business, and essentially help them to get a bigger picture of whats in it for them if they choose to invest.Question 4 - What are your overhead and inventory costs over the same timefra mes?Everyone has heard the adage that you have to spend money to make money. The overhead and inventory cost calculations that should be a part of your business plan and business pitch involve this exact concept. Investors know that these are numbers that will affect the bottom line, so they cant be overlooked when planning your business, even as part of the pitch. You need to know what it will cost to run the business you plan to run, and how much money needs to be spent up front to reach the point where revenue can be made. Without these details, it will seem as if you havent planned your business from a practical standpoint, which is a red flag to potential investors.You need to know exactly what will be required to have in your inventory, as well as the overhead that will be required in the basic operation of your day-to-day business dealings. Will you need a printer? Put that on the list. What about ink for the printer (which is expensive!)? Put that on the overhead cost list, as well. If a potential investor looks at your overhead costs and notices that you havent determined these costs from a realistic vantage point, your entire business idea will start to not hold water.Question 5 - What is your timeline and your plan to implement this timeline?When hearing your business pitch, a potential investor will want to know about your timeline for the business, and your plan to implement that timeline. For example, youll need to estimate important start dates for expenses incurred in the process of conducting your business. When will your storefront be open, and what will it take to get to that point? Five months into your storefronts being open, what do you expect to see as far as sales and inventory costs?This timeline will sync with your long-term plans for cost and inventory, as well. Together, they will present an overall picture of how well you have planned out your business. In short, they will either make or break your business pitch!Question 6 - How will you use the money invested in your business?Venture capitalists are less likely to finance your business idea if they worry their money will be mismanaged. Because of this reality, most will want to see a detailed estimate of how the money that is invested will be used and accounted for. Within this analysis, they want to see that youve realistically planned for the business expenses that you will incur in the process of opening and running your business. They also want to make sure that youve included budgets for everything from assistants to paper to storefront costs if you are opening a brick-and-mortar store. Put simply, they want details about where the money is going and how it will be accounted for at all stages of the business enterprise - from planning, to execution, to managing for longevity.Question 7 - What can investors expect to receive in return for their investment?In addition to full disclosure of how their money will be spent in the day-to-day operations of a business, investors will, of course, want to know the return they can expect to receive for their investment. As the part of your business idea that is likely to be the most attractive facet to an investor, this ROI is the true selling point of the entire pitch. No investor will want to put money into something that will lose money for him or her, and this promise (or suggestion, rather) of a return on his or her investment is the part that must be solidly presented, with numbers to back it up. Investors also want to see that you have the business acumen to understand how to handle their investment wisely, and, hopefully, to not lose money in the process of trying to gain it. Once you have investors convinced that you know what youre doing - that youve run the numbers multiple times and are prepared for a myriad of potential problems - youll have their ear and their money.Final noteA business pitch and a business plan are likely to be looked over if they are full of grammar, sp elling, or punctuation errors. Dont forget to have a second pair of eyes look over all of your writing - both for the business plan and for the presentation materials that you might be putting on PowerPoint slides or other software. Even the best-organized business plans can look unprofessional with just a few small grammar errors, as investors will wonder why youve allowed something so important to you to be overshadowed by misspellings and mistakes. Put simply: If your business plan and business pitch are rock solid, be sure your grammar, spelling, and punctuation used to relate them are equally as solid.

The International Law of Human Trafficking Coursework

The International Law of Human Trafficking - Coursework Example The researcher states that no matter the high number of women working on the global issue of human trafficking is pretentious. The women who seem to work for the end of this bad practice are the ones who, in order to escape the said poverty, engage in the trafficking. They normally get away with it since their actions are less suspicious and some of their actions are backed by self-explanatory answers. A number of cases have emerged where women who are the ‘rescuers’ of trafficked women had been found to be involved. In that, they rescue some women while traffic some women. Their actions are seen as an attempt to rescue the women if found with foreign women with no proper documentation. These women have gone ahead and made empires and vast wealth with this business while pretending to be rescuing trafficked women. According to Fox news released on the March 23rd of 2015, a woman was charged with trafficking her daughter in order to get money to buy drugs. Another view al together in the cartel of human trafficking is the fact that the government has put measures and laws that protect human beings and aims at eradicating human trafficking. However, the same government bodies put to govern against this vice is working with the criminals in conducting and propelling this business. One online news center the Kaieteur online news, a paper in Guyana, exposed some police who were involved with human trafficking. The report filed by news writer Abena Rockcliffe stated that the president of Guyana women miners’ organization, Simona Broomes was against the idea of the government posting rogue police to certain areas. This comes after certain policemen were pounding to have been involved in actions that were not policing stipulated.

Influences on Providers Assignment Example | Topics and Well Written Essays - 500 words

Influences on Providers - Assignment Example Healthcare expenditure is covered by several sources of funding including out-of-pocket payments where individuals pay for services through deductibles and copayments (Musgrave, 2006). Another source is the private health insurance coverage like the point-of-service plans (PPOs) and health maintenance organizations plans (HMOs). The US government expenditure on healthcare is incurred through government health plans like Medicare, Medicaid, Military Health system and Children’s health insurance program (CHIP) (Kronenfeld, 2002). Unemployment rate in the US has increased over the recent past. Unemployed individuals increase the financial costs of the health care providers since they may not be able to pay the deductibles and copayments. The high unemployment rate will increase the federal spending on Medicaid health care program (Sultz & Young, 2011). Increase in employment will lead to more employer financed healthcare insurance thus reducing the costs of government sponsored programs. Employees are more willing to purchase healthcare insurance once they are offered benefits like income tax allowances by the employee (Sultz & Young, 2011). About 46.3 million citizens representing 15.4 percent of total population have no insurance coverage. The number of uninsured citizens has been increasing due to lack of employment and ineligibility in government sponsored health care schemes (Sultz & Young, 2011). When the uninsured are unable to pay for the full medical costs, such costs are added to the provider’s costs. The increase in healthcare insurance will lead to early detection of the medical conditions thus a reduction in the overall medical costs incurred by the healthcare providers will be possible (Musgrave, 2006). The US economic downturn has increased the overall unemployment rate in the economy. The recent economic meltdown and financial crisis have led to

Pharmacology Case Study Example | Topics and Well Written Essays - 1250 words

Pharmacology - Case Study Example A study by Peng et al. (2004) on Pharmacokinetics and Pharmacodynamics of Imatinib in a Phase I Trial with Chronic Myeloid Leukemia Patients, found confirmed the findings of Reckmann et al. (2002) that the drug is absorbed immediately it is administered orally. Further, when they compared imatinib with AUC0-24 hours at steady-state and on day 1, there was a 1.5- to 3-fold drug accumulation after the dose is repeated once a day. Killock (2014) has found that after administration of 350 mg of imatinib at a normal state, the mean plasma trough concentration records at 570 ng/mL and above (about 1 _mol/L). This plasma concentration is more than the 50% inhibitory concentration that successfully inhibits proliferation of BCR-Abl–positive leukemic cells gotten from CML patients (Mitzuta et al. 2013). With imatinib, the relationship between the white blood cells reduction and PK parameters at normal circumstances indicate that the initial imatinib’s hematologic response depend s highly on the dose administered to the CML patient and in this case, a dose higher than 400mg is needed in order to have an optimum effect on white blood cells reduction (Al Ali et al. 2002). From the above information, it is clear that the action of imatinib is therefore different and advanced as compared to the older therapies whose pharmacodynamics and pharmacokinetics are different and present chances of many side effects that in most cases lead to discontinuation of medication therapy.

Hobsons Choice Essay Example for Free

Hobsons Choice Essay Again in this Act we see Willies potential when Maggie goes round to Hobsons to collect some old broken chairs she tells Vicky and Alice, Wills handy with his fingers. Hell put in this afternoon mending them. This shows that Willie has the ability do other things apart from just making boots, so this shows he is not just a simple boot maker that we think he is. He has the capability to use his hands to mend near enough anything. One of the main points of this act is the fact that Willie now accepts the marriage freely and he is not just marrying Maggie because he is scared of her, like he was at first. We know this as he says, Yes Maggie, Im resigned! Youre growing on me lass, and Ill toe the line with you! This is the second time in the play we see Willie make a decision for himself, but this decision is important as the rest of his life depends on this decision. This proves that Willie is a slightly stronger character but the marriage is still just a business proposition. Despite the fact that Willie is now able to make decisions for himself he is still a rather humble character as Vicky asks Willie if he has got the rings and Maggie replies, I have. Do you think I trust him to remember? This shows us Maggie still takes charge of everything and does not trust Willie to do anything. Act Three is set later the same day after the couple have got married and everybody is at Maggie and Willies for the after wedding party, apart from Hobson. Willie decided to make a speech this shows how much his reading has improved, although he is still in Maggies shadow as when Willie is making the speech Maggie has to correct him, generous she says when he forgets the word he is looking for. Also when he makes the speech Maggies family notices his development, as when Albert wants to make a speech Alice says, But youll not speak as well as he did. This just shows that Willie must have progressed if Alice has noticed, as they do not think that he is good enough to be in their family. After the speech Hobson comes round to their home to ask for Maggies advice, and with some help from Maggie, Willie is able to take control of the situation with Hobson. Willie puts Hobson in his place when he speaks the truth and tells him what he really thinks of him as he says, Im sorry if my well meant words dont suit your taste, but I thought you came here for advice But despite this Hobson still does not see why Maggie has chosen Willie for a husband, as he cannot see that Willie has changed and has much more strength in his character. After Willie offends Hobson, Hobson then goes on to offend Willie by saying, I didnt come to you, you jumped up cocka-hooping.. Again we see Willie as a weak character when Maggie has to step in and intervene, to defend her husband, Thatull do father. My husbands trying to help you. Again we see that he is still in Maggies shadow as she asks him to wash up, Willie, well need this table, when theyre gone. Youd better be clearing the pots away This shows he still does not stand up to Maggie all the time and he is still scared of her. This scene is also full of humour when Willie shows one of his remaining weaknesses the fact that he is still a virgin and he does not want to go to bed with Maggie so he does not want their guests to go home and even Freddie notices this and says, Hes afraid to be alone with her, This is important because in the end Maggie drags him to bed and in Victorian society woman were not supposed to enjoy a sexual relationship but still the roles in this absurd relationship are reversed, which is extremely humorous. However, this is the last time we see Willie as a ridiculous figure. Act Four is set a year later so in this act the audience do expect a dramatic change in Willie, and that is what they get. Before Willie even enters the act we see that he has built up a successful business, a business that is ruining Hobsons. We know this as Tubby says to Hobson, In Chapel Street they say its Willie Mossop This just shows that Willie has developed in leaps and bounds since the last time we saw him. In this act we find out that Hobson is a chronic alcoholic and that he is feeling melancholic and suicidal. The doctor tells Hobson he must refrain from drinking and asks Maggie to come back home and look after him. Maggie comes back but she says that she will have to have Willies permission. Hobson finds this hilarious because he does not know how much Willie has changed, so Maggie simply replies, maybe Willie has changed since the last time you saw him Willie arrives at Hobsons and he goes straight to look over the stock. Alice and Vicky question what he is doing and Willie replies, If Im to come into a thing I like to know what Im coming into This shows that Willie has become a changed man as he is definitely more confident and stronger than he was in the previous three acts, we know this because Alices reaction is, Thats never Willie Mossop Later in the Act Willie says to Maggie about moving back to Hobsons, If we come here we come on my terms This shows that Willie is now the dominant one of the couple and that he is not afraid of Maggie, this is a complete role reversal as before it was Maggie who told Willie what to do. To make sure that Maggie comes home to look after Hobson he decides to set terms by offering to pay Willies old wages and allowing Maggie to live in his house rent-free. Willie is not fooled and simply says, Come home Maggie, because why would he want to get paid his old wages when he has a successful business in Oldfield Road? Later Willie sets down his own terms to Hobson. His terms were that they would only move back if Willie owns half of Hobsons shop and Hobson is a silent partner. He even says he cannot refuse because Willie owns a business that is starving Hobsons to death, as Willie says, Me thats the owner of a business thats starving yours to death Willie even stands up to Maggie because Willie wants the sign above the shop door to read, Mossop and Hobson but Maggie disagrees. So Willie says, Its Mossop and Hobson or its Oldfield Road for us, Maggie! Eventually Maggie gives in, just proving that now she is the weaker character and Willie is the stronger, more dominant one, and in Victorian England it was thought that that was how it should be.

The Impact of the Computer on Writing :: Teaching Writing Education Essays

The Impact of the Computer on Writing In 1999 my family purchased their very first computer. A few days after, we were connected to the World Wide Web. All of my friends had been online for years prior so it was a big deal to finally have it. Since then, the way that I communicate has changed drastically. Everything from the way that I talk to my friends to the way that I pay my bills is now done online, instead of the traditional way. The internet has offered so much change to society. Some people are still without it, and as I think about it, I wonder how they are surviving. It seems that most everything I do is related to this machine in some way. I e-mail, pay my bills, instant message, buy material items, research, keep an online journal, and I even take classes on the web. Without it I would be a mess. Upon coming into college, I finally had access to high speed internet. By any standards it was awesome. It caused me to increase my use of the World Wide Web dramatically. I could not get enough of it. It was not long at all before AOL instant messenger was the newest addiction of my life. The thought of being able to talk to many people at once and so quickly was amazing. I was able to keep in touch with my friends who had moved across the country without having to pay a long distance bill. Who would complain at all the conveniences that it had to offer. With this program I was also introduced to a new way of writing. Let’s state the fact that people are lazy. When using any sort of instant messaging system there is a way to abbreviate everything. An example of this would be typing ‘ttyl’ instead of typing out ‘talk to you later.’ Another example would be simply putting ‘u’ meaning ‘you.’ There are so many of these shortened ways. These changes in writing also show up in e-mail. People seem to be very inclined to use the abbreviated ways of writing certain words or phrases when writing out e-mails. This is more in informal types of mail. I personally do not mind it to a point, but when it is used extensively it can be annoying and distractive. Also, much of the time, even the most basic of punctuation is forgotten or just not used.

Eulogy by Willy Loman Essay

Dear Father, I stand here before your grave, I came alone. I wish I gave your eulogy in front of others while you died from old age but no one came to your funeral., while reflecting on the past few days that I’ve spent here at home. I have prepared my speech hopping to express the pain I am in. Firstly I am ashamed and disappointed that my own father would do such a thing. Mum told us that you have tried to take your life many times before but it never occurred to us that you would actually succeed to do so. You’re a fool! You were always so delusional, thinking back at the night when I told you that I am not as perfect as you thought I was, no one is. Here I stand, above you in so much grief. You thought it will all get better. We haven’t touched any of the insurance money mum has just left the stack and hid it in order to pay for the house expenses. Despite what you would’ve thought. I don’t want an office job, clearly I am meant for the field so I am returni ng back home. The reality is father you never really understood, did you? Looking back on your ideals that you’ve taught us success is not achieved by being liked. Playing football, encouraging us to lose weight†¦ Where you kidding with us? Honestly if you only put a bit of effort to actually trying to be a better salesman, maybe things would’ve turned out differently. You were never confidence, determination, hard work, pride†¦ qualities which should’ve come with your job description. Obviously you weren’t the person started with the clothes on his back and ended up with diamond mines. You told us that we didn’t need to work hard, in fact I clearly remember you telling Ben that its â€Å"It’s who you know and the smile on your face and contacts† with others that are important in life. Guess what, father? The insurance money can only pay for so little. You’re a fool. Why did this matter to you so much. You were caught up so much in your ideas about success and wealth that you ignored all the other things in life like our happiness, our family. By what you did you only made us more disappointed. I hate you for what you did, you as a father were meant to guide us to the right path, support us through our troubles, you failed father even when you think you haven’t as you lie under this piece of dirt thinking that you won back your pride by providing us fanantical support, you still have not  succeeded. But still rest in peace; this will be my last and only goodbye. I will never come back here again as I go off to another place where I could go. One thing for sure though, I will not let you down, I will work hard at my job with sweat, endless determination and finally without using the insurance money which is stained.

International accounting standard IAS Essay

We say Impairment has taken place when an asset’s carrying amount exceeds its recoverable amount. Carrying amount is the amount at which an asset is recognized in the balance sheet after deducting accumulated depreciation and accumulated impairment loss. And recoverable amount is the higher of an asset’s fair value less costs to sell (sometimes called net selling price) & its value in use. Also the fair value is the amount obtainable from the sale of an asset in a bargained trasction between knowledgeable; willing party’s . on the other hand value in use is the discounted present of estimated future cash flows expected to arise from the continuing use of an asset and from its disposal at the end of its useful life. Impairment of goodwill involves two steps: 1) Screening step 2) Computation step Impairment is calculated at a reporting unit level. Impairment is calculated when the carrying Amount of the goodwill for a reporting unit exceeds its implied fair value. A reporting unit is an operating segment, or one level below an operating segment. The Goodwill for one reporting unit may be impaired, while the goodwill for other reporting units may or may not be impaired Calculation of goodwill for impairment involves two major steps: Step 1: Identify impairment by comparing the fair value of each reporting unit with its carrying amount including goodwill. Assign assets acquired and liabilities assumed to the various reporting units. Assign goodwill to the reporting units. Determine the fair values of the reporting units and of the assets and liabilities of those reporting units. If the fair value of a reporting unit is less than its carrying amount, there is potential goodwill impairment. The impairment is assumed to be due to the reporting unit’ goodwill since any impairment in the other assets of the reporting unit will already have been determined and adjusted for.. If the fair value of a reporting unit is more than its carrying amount, there is no impairment goodwill and Step 2 can be avoided. But where the result is vice versa step two can not be avoided a since goodwill impairment as taken place. Step 2: measuring the value for both tangible and intangible assets (impairment of goodwill) Step 2 is more complex than step1 because it requires that the fair market values of each of the identified tangible and intangible assets and liabilities of a reporting unit be estimated first before calculation takes place Value of Reporting Unit = Value of Identified Assets + Value of Goodwill = (Value of Reporting Unit- Value of Liabilities) = (Value of Identified Assets-Value of Liabilities) + Value of Goodwill = Fair Market Value of Equity = Fair Market Value of Net Assets + Fair Market Value of Implied Goodwill Summary and Conclusions Financial Accounting Standard 142 requires that goodwill emerging from acquisitions be tested to determine whether it has impaired or not because FAS 142 requires firms to effectively undertake a market test to see if Goodwill has been impaired. This test is completed in two steps as mentioned above. Reference: 1. International accounting standard IAS 36 2. Financial Accounting Standard (FAS) 142.