A History of How American Culture Lead Us Into Vietnam and Made Us Fight the Way We Did

A History of How American Culture Lead Us Into Vietnam and Made Us Fight the Way We Did, by Loren Baritz, was published by The Johns Hopkins University Press in 1998. It runs to 400 pages in paperback. Baritz has held administrative positions in numerous universities in the United States. He went to the Amherst campus of the University of Massachusetts in the early 1980s as Provost and served as Chancellor for a time in 1982. He is a noted historian and well respected in his field.This book is a different sort of history from the usual in that it deals with the clash of cultures and the differences between those of the United States and those of Vietnam. Baritz shows the mindset of the American leadership, which was instrumental in leading us down the path to a disastrous war that was not winnable from the outset. In three parts Bartitz explains why it was the myths of our invincibility and our belief that a Christian god watched over all of our endeavors which convinced us to contin ue the war.He quotes Herman Melville’s lines concerning the American condition (Baritz 1998 p 26). He paints a portrait of a nation lulled by its own perceptions of righteousness and how apple pie, motherhood and love of Old Glory caused us to think we had the moral right and obligation to foist our system of beliefs on others on the other side of the globe. He shows that the idea of a separate South Vietnam was a total fabrication and had ever had any basis in fact.We intervened in a civil matter between one nation and the egos of our leaders prevented us from admitting it was all a mistake, apologizing and withdrawing with our 58,000 plus dead still alive. We failed to win because we did not understand the mind of the Vietnamese. Baritz says, â€Å"Vietnam finally won its war because it was willing to accept more death than we considered rational,† (325). We had trained a South Vietnamese army to fight like American soldiers, making them totally dependant on American supplies and materials.Therefore, says Baritz, the South Vietnamese were never capable of sustaining the fight on their own. Baritiz’s thesis is that the entire war was doomed from the outset because the American government never understood why the North was fighting or to what lengths they would go to continue the fight. They would never have stopped had we paved the jungle and decimated them. Because of their cultural beliefs the North Vietnamese may not have been capable of stopping. The reunification of their nation was more than a holy war, it was a living, breathing tangible of what they were as a race and a nation.It was imbedded in their psyches that losing was never an option. We never understood that they would fight to the last man standing. In proof of his thesis Baritz says that while our enemy was fighting a war of nerves, using politics and psychology to attack us, along with every other method at their disposal, including the use of women and children, Americ a was lulled, by the idea that this country is the New Camelot, where justice and righteousness are dispensed to all, whether or not they wish to be recipients of our largess.Baritz believes that as the winners of World War II we see ourselves as the champions of democracy, as the New Israel, as God’s chosen. Therefore we believe that with God on our side we are blessed in all of our endeavors. We became the city on a hill (29). We fought the war, Baritz says, in the classic Ugly American way, which is how we conducted foreign policy in Southeast Asia. We did not advise, we commanded, and expected them to obey, for we believed that whether or not they would admit it, all nations wish to be us.Baritz argument is constructed in tiers, giving the read a quick insight into the oriental mind from the first page where he begins by relating the tale of Colonel Chuc who, in 1972, while in a temple in South Vietnam, was given a revelation. â€Å"†¦Colonel Chuc sank into a trance and received a battle plan and a magical sword from the spirit of the Vietnamese general who defeated Kublai Khan's Mongols seven hundred years earlier† (3). That this was effective illustrates just some of the cultural differences between our two countries.Baritz leads the reader through the American administrations from Kennedy to Nixon, and gives insight into the games our bureaucrats played with such figures as the body count of enemy dead. Though Baritz points out that time after time, when government decisions were made there was no follow-up to determine the outcome of those policies, and whether or not they were a success. Still the reader is left with the belief that much of Baritz’s argument, while sound and acceptable, is not as fully documented as it could be.Some of what he has to say seems to be based on well- educated speculation that his ideas are positively the way things occurred during the divisive and disastrous war. His argument that the American p eople had no hatred of the enemy and quickly wearied of the entire operation seems too obvious to dispute, prima facie, yet how is such an assertion proven? It seems to be an assumption. Baritz’s book is an easy and enjoyable read, though scholarly in concept and execution. He appears to be emotionally attached to his subject, but this works in his favor and makes the book more believable.I would think that while this work does not contain all of the nuts and bolts of history, it is still a valuable treatise on the cultural clashes and is gives us a lesson in cultural differences which may have escaped the minds of today’s leadership. Officials in policy-making positions should read this as a matter of course. I believe it was worth my time, and should be used in classrooms. Works Cited Baritz, L. 1998 Backfire: A History of How American Culture Led Us into Vietnam and Made Us Fight the Way We Did Baltimore: The Johns Hopkins University Press

Machiavelli: Fear

According to Nicolo Machiavelli, fear should play a very significant role when it comes to the world of politics because it is the central driving vehicle to success as well as power, control, and reliability; it is because of fear that societies agree to justice and security. He believed that fear was an essential aspect to politics because of its relation to love, control, and hatred. When taking in Machiavelli’s perceptions of both the concepts of fear and love, it is clear that fear takes precedence over love in his opinion. This is shown in his book, The Prince, when he wrote â€Å"since love and fear can hardly exist together, if we must choose between them, it is far safer to be feared than loved† (The Prince, 1994). Essentially Machiavelli is stating that although it is desired by many to be both feared and loved, it is very difficult to be both feared and loved by everyone, and that fear is more reliable since one of them must be lacking in some aspect (The Prince, 1994). In addition, Machiavelli argued that a Prince himself should not show fear, since it would weaken his appearance and/or his reputation which, according to Machiavelli, should be carefully monitored (The Prince, 1994). Machiavelli also argued that fear keeps the people of a society in line; it â€Å"preserves you by a dread of punishment which never fails† (The Prince, 1994). Furthermore, Machiavelli believed fear to be an instrument that can provide a prince with great power because of its reliability and stability. In addition, Machiavelli argued that a person should only trust the things that he or she can control. That being said, a person cannot be forced or commanded to love another person. Therefore, a ruler should only rely on things he or she can control. This is because fear is a necessary means to being respected as a leader, and it is the responsibility of a leader to have control over his or her society; fear leads to obedience, a key aspect to having control over a society (The Prince, 1994). Furthermore, one thing a ruler (prince) can have control over is fear. This is because the people in a society are afraid of punishment and they are intimidated by the ruler, so they act in accordance with the ruler’s laws. Furthermore, fear is a necessary and a key aspect to being successful and powerful in the political sphere. Machiavelli was not someone who was interested in what was morally correct, but rather what was politically beneficial. That being said, just because Machiavelli argued that a Prince should be feared by society, he is not arguing that he should also be hated by his society. This is shown in The Prince when he wrote â€Å"Nevertheless a prince ought to inspire fear in such a way that, if he does not win love, he avoids hatred† (The Prince, 1994). This quotation is significant because it shows that Machiavelli viewed the concept of hatred as a very bad thing; he saw hatred as the end. That being said, in his view, it is important if a ruler is not loved by the people that they are also not hated by the people. Furthermore, through the eyes of Machiavelli, a ruler (prince) should be feared by the people, but never hated by the people (The Prince, 1994). In the mind of Machiavelli, fear is an important element of politics, not just for its own sake, but for many other reasons. Fear is an emotion of reliability, as well as an instrument for control over a society. Fear is necessary for the sake of the greater good of a society. Furthermore, fear ought to be used appropriately and it is not to be taken lightly, as it should not lead to hatred. In conclusion, Machiavelli viewed fear to be a means to effective leadership; he argued that it pushes people together and it results in security and stability of society (The Prince, 1994). Fear is a way to maintain power and authority over society, and thus it should play an important role in politics according to Machiavelli.

An Empty Hook

As the years go by and new technologies come and go, the world seems to be moving at a constant frantic pace. In our modern, consumer driven society its sometimes hard to find the time to stop and appreciate what we have. The American working world is thriving and competitive, every obstacle we face consumes us, making it easy to get trapped in the seemingly non-stop race of life, forgetting what really matters. For our own sake, it is time to take a step back from our frantic life style and learn to appreciate the little things in life. Its a commonplace story to hear of the work alcoholic man or woman who worked and worked until they were old and rich, and then realized they had nothing in the end. If more people took the time to appreciate the little things, more often then not they’ll find life is a lot more rewarding. Of course that reward can comes in many different forms: Love†¦memories†¦fish. Fishing is a fine art. It takes the refining of cast off methods, and the honing of the proper technique to fully master the art of the reel in, not to forget lots of patience. Nothing is slower than waiting for that subtle tug at the end of your line. My dad taught me how to fish. My twin brother and I used to practice in the front yard with a rod and a weight in the place of a hook, fishing for twigs. Ive caught lots of things before, grass, rocks, other fishing rods, but never a fish. After spending some time with a fisherman you learn that they mean serious business and youre mad to think that theyd share tips or bait. Over the past summer, my dad and grandma and I went fishing together. We needed a break from the constant rhythm of our everyday life. I was having my usual luck, which is no luck at all, and my dad had already caught three fish, my grandma, one. Wed been fishing for hours and still no luck I was sun burnt and riddled with mosquito bites. Id cast off my line and reeled it in hundreds of times and my patience was wearing thin. My dad suddenly felt a jerk in his line, another fish. He was starting to reel it in when he called me over. He handed me the rod. I was excited and scared at the same time. After several c lose calls I finally managed to reel in the fish. My dad came over and untangled the hook from the fishs mouth. My grandma replied, thats true love, meaning my dad must really love me to have let me reel in his fish. Even though this took place in the span of a few minutes, now when I look back I can remember in great detail the feel of the fishs scales and the resistance as I pulled it in. I can recall these moments with more ease and meaning than what happened last week or who did what to who. With applications and auditions upon me I dont look back on my frantic, routine school days but moments like this that are singular and unique. Catching a fish may seem like a small thing but Ive often found that it is the little things in life that make hardship worth while and when you take the time life is given purpose, however whimsical a purpose that may be, but if I constantly cast off and reel in all Ill pull out is grass and an empty hook.

Technical Description Assignment Example | Topics and Well Written Essays - 250 words

Technical Description - Assignment Example The product, in this case, is the insecticide, hair products, or deodorant. On the other hand, the propellant is the matter used to get the product out of the can. The figure below is an illustration of a liquefied aerosol can. A dip tube serves as the means to which the product travels from the can to the user. It runs from the top to the bottom side of the can. The top end of the dip tube entails the nozzle. The user gets to access the product by pressing the headpiece. Once the user presses the headpiece, the seal is disconnected exerting pressure to the high-pressure propellant. The pressure drives the product out of the can through the dip tube to the nozzle. Once the user releases the headpiece, the spring pushes the headpiece to its initial position. The inlet slides above the seal disconnecting the inlet from the outlet. The nozzle is narrow to atomize the liquid; hence, the product is emitted as tiny droplets to form a fine spray

Heart disease in older people Term Paper Example | Topics and Well Written Essays - 500 words

Heart disease in older people - Term Paper Example Heart diseases mostly affect the aged since they have a very weak system. According to Elliot, Aitken & Chaboyer (2006) about 43% of deaths among the aged population in Australia is usually caused by heart diseases. This paper will focus on smoking and obesity as factors causing heart diseases. The paper will focus on diabetes pressure as the heart disease. According to the Diabetes Atlas (2007), diabetes is chronic condition which is result of an individual having too much sugar in their blood system. Diabetes is also associated with a low production of insulin in the blood system. An insight on obesity as a causing factor indicates it as a major cause. Less generation of insulin in the body can be caused by lack of physical exercises. An obese person has fewer activities which lowers the activity levels of the metabolic system (Williams, 2002). An inactive metabolic system generates very low levels of insulin in the body. Reduced insulin levels make it difficult for one to control their blood sugar levels. In the older population, obesity makes it difficult for them to recover from diabetes. As a factor causing heart diseases high cholesterol levels are the main factors. Obesity in older people is accompanied by greater levels of cholesterol. High cholesterol causes hardening of arteries. This in turn leads to blood clots in the arteries and sudden heart attacks. In Australia the causes of heart attacks and obesity caused by high cholesterol is at 23% annually (Mitchell & Zwaan, 2007)). From the percentage 19% of the diagnosed individuals are above the age of 25. In Australia, smoking is the leading cause of heart diseases in older people. From the heart diseases, diabetes is one of the major diseases diagnosed. Apart from nicotine cigarettes contain other chemicals which have harmful effects to the heart. The chemicals heart the rhythm of the heart, cholesterol levels in the heart and the blood pressure. In older people the effects

Respiratory Therapy in the Department of Continuous Quality Improvment Essay

Respiratory Therapy in the Department of Continuous Quality Improvment - Essay Example It is a management philosophy that states that most things can be improved and there is serial experimentation everyday at work to meet the needs of those served and to improve the services rendered. FP&M World Class Journey (2008) continue to state the core concepts of CQI. These are: quality is meeting and/or exceeding the expectations of the customers; success is obtained by meeting the needs of those served; most problems are found in the processes, not in the people; rather than blame it seeks to improve; unwanted variations are sought to be reduced or eliminated; the scientific method is used to achieve small continual improvement; and, continuous improvement becomes effective when it becomes natural to the way work is conducted everyday. The core steps in CQI are to: form a team that is knowledgeable in their area of expertise; define the aim; understand the needs of the people served by the system; identify and define the measures of success; brainstorm strategies for improvement; plan, collect, and use the data for effective decision making; and, apply the scientific method to test and make changes (FP&M World Class Journey, 2008; Rieve, ND; ASQ, ND); Quick, Nordstrom & Johnson, 2006). As per the information gathered in this research document, it may be extrapolated that the goals of CQI are to enter an institution, identify what the problems are, use techniques that will help solve the problems, involve everyone pertinent to the area in discussion, obtain research data and interpret it, and make recommendations based on the findings of Continuous Quality Improvement. The CQI problem solving techniques are to define the problem. This involves focusing on the problem, not only the symptoms. Flowcharts and cause-and-effect diagrams are techniques used to define and analyze the root causes. There is a need to generate

Can the rich buy justice Essay Example | Topics and Well Written Essays - 750 words

Can the rich buy justice - Essay Example Oscar Pistorius is 27 years old and is a former Olympian. He was accused of shooting his girlfriend, Reeva Steenkamp, with a gun four times through the door to the toilet room in his room in the middle of night. However, Pristorius pleaded not guilty of murder. He explained that he thought at the time that it was an intruder and he acted instantaneously as an attempt of self-defence. The trial was started on March 3 and up till now thirteen hearings have been conducted and the court has heard eighteen witnesses. The proceedings of the trials have been entirely broadcasted by the media and there has been an intense media hype associated with the case (CNN Staff). Although the explanation given by Pristorius is the only possible defense which could save him, according to legal experts he will have a tough time winning the case because of the evidences pointing out towards him. According to South Africa’s law, the most serious punishment which may be given is that of minimum 25 y ears imprisonment. According to neighbors, they heard a woman and man arguing and they also heard the sounds of a woman screaming before the sound of gun shot. This was in contradiction with the Mr. Pristorius statement who said that she was in bed when he heard the noises and went to investigate (Lyall). Oscar Pristorius with his fame and money has the advantage to utilize the best of facilities and amenities. He called four forensic scientists and also hired the help of a US forensic animation firm so that they could recreate the crime scene digitally. This would help in explaining his defense in a more effective and visual manner (Smith). Pristorius has gained the support of millions of fans through his emotional scenes depicted during the court proceedings and the display of disgust and intense emotion when the pictures of the crime scene were displayed. There were news that Team Pristorius had created a twitter account of

Organizational Justice Essay Example | Topics and Well Written Essays - 3250 words

Organizational Justice - Essay Example . For a manager to act justly, he has to read the codes of conduct of an organization first, this entails understanding all the words that are used in the code of conduct putting in mind both the spirit and intended meanings of the words. After understanding the codes of conduct, it is important to ensure that all the employees understand the codes of conduct, and in case of any misunderstanding, explanations are given to the employees. A manager who acts consistently with the codes of conduct is able to provide a foundation of trust in the organization, and there will be a good relationship with the employees at the work place. Becoming organizational members means we surrender some of our autonomy so that others can control us (Clegg, Kornberger and Pitsis 2008, p.252). The goal of a manager is to elaborate to the employees meaning of good ethical judgments and encourage all employees to bring forward any acts that they think is not appropriate. The result of these is that an organ ization will be able to monitor behaviours that are unethical before it gets out of control and stop it at the right time. Day-to-day decisions involve issues that are ethical from considerations of reasons for promotion, decision to discipline a particular employee fairly to treating other individuals in an organization. Treating employees in a just manner also involves tolerating behaviours of an individual that you would not tolerate in others and a manager must ensure he is able to handle all of these actions. Rational decision-making will assume the decision maker is well informed of organizational goals and the alternatives that are available (Denhardt 2010, p.82). There are times when being ethical will not answer the certain issues being confronted in an organization such as having an ethical line and legal conduct that can, in most times, are blurred. For instance, if a manager finds documents that have information about the products of his competitor, the illegal part woul d be if the manager steals it from the competitor’s premise. However, if the document is found in the streets, ethics allows the manager to use the information assuming an individual might have dropped the document by accident. For an organization to have justice, it is important, therefore, to offer training that involves more than just reviewing the rules of the company. Some behaviour is not acceptable in one organization, but is acceptable in another and vice versa, and it, therefore, does not mean that the behaviour should be tolerated at the company leaving the other company. The organization should be able to set standards that every individual

Using Critical Thinking When Believing in Extrasensory Perception Essay

Using Critical Thinking When Believing in Extrasensory Perception (Psychology course) - Essay Example Mike used the success of a fortuitous prediction as a basis to ignore previous failures. Thus, this scenario demonstrates some of the features associated with the fallacy of positive instances. Mike has recalled and relied on a solitary event (the â€Å"hit†), in this case a phone call from his old sweetheart, to justify his assertion that he has extrasensory perception. There is no evidence that Mike can accomplish this feat regularly; indeed, there is no evidence that he has ever done this before. The analysis, therefore, must rest on this single occurrence. The second major characteristic of the fallacy of positive instances is also evident; in this case, for instance, Mike seems to ignore or assign as irrelevant the fact that he was incorrect in predicting the identity of many callers in the past (â€Å"misses†). In this way, Mike is relying on an extraordinarily selective event to assert a larger truth. In this case, his assertion is not justified because he relies on a single hit to the exclusion of many more misses. The romantic attractions of extrasensory perception are present in this scenario. That a psychic can appear in an educational setting, adorned with the trappings of intellectual discipline, and then successfully predict that two students will share the same birthday is impressive. A consequent sense of awe is natural. It is natural because of the statistical improbability of the psychic being correct. This scenario, because of this statistical characteristic, demonstrates the fallacy of innumeracy. The fallacy of innumeracy assumes that individuals may opt to believe that a chance occurrence cannot be explained through any rational means; more particularly, lacking an understanding of statistics or probabilities, people may choose to believe that an event is impossible absent some extrasensory power or insight. This type of fallacy can be applied to this scenario. In this case, there are twenty-four

The Provision of Sport Essay Example for Free

The Provision of Sport Essay

Introduction To Mnc And The Company Nestle Marketing Essay

Introduction To Mnc And The Company Nestle Marketing Essay Foreign Direct Investment (FDI) is any forms that investor earns interest in corporation which functions outside of the domestic territory of investor. Besides that, foreign direct investment needs a relationship between a parent company and it foreign subsidiary. It is also gives rise for multinational corporate based on their report Economy Watch (2010). Recent research on globalization (Global Education, 2009) has shown there are many different definitions of globalization, but most acknowledge the greater movement of people, goods, capital and ideas due to increased economic integration which in turn is propelled by increased trade and investment. It is like moving towards living in a borderless world. There has always been a sharing of goods, services, knowledge and cultures between people and countries, but in recent years improved technologies and a reduction of barriers means the speed of exchange is much faster. Globalization provides opportunities and challenges (Global Education, 2009). Nestle is a multinational corporate since it headquarter was located in Switzerland but it operate its business in the other countries over the world such as Europe, United State, China, Malaysia, Hong Kong etc. As we known, Nestle is an infants product. Besides produced infants, Nestle have yet produces some others products such as chocolate, yogurt drink, cornflakes, ice-cream etc that we can easily founded in supermarkets over the world. Introduction to Nestle In 1860s, a pharmacist named Henri Nestle had success developed a food for babies which are unable to breastfeed. And his first success was a premature infant who could not tolerate his mothers milk or any of the usual substitutes. (Nestle, 2010) In 1867, he adopted his own coat of arms as a trademark in 1867. In German Nestle means little nest. And the now-famous symbol is universally understood to represent nurturing and caring, security, nourishment and family bonding. These attributes are still the guiding legacy for the company Henri Nestlà © founded as it fulfills its commitment to Good Food, Good Life. The Nestlà © Coat-of-Arms Sources: Nestle Sdn Bhd 2010 In 1905 Nestlà © merged with the Anglo-Swiss Condensed Milk Company. The year after Nestlà © added chocolate to its line of foods. The newly formed Nestlà © and Anglo-Swiss Milk Company had factories in the United States, Britain, Spain and Germany. Soon the company was full-scale manufacturing in Australia with warehouses in Singapore, Hong Kong and Bombay. Most production still took place in Europe. (English Tea Store, 2004-2009) While the original business was based on milk and dietetic foods for children, the new Nestlà © grew and diversified its range of products, through acquisitions and mergers with the better known brands of the time. For example: The manufacturing of LACTOGEN began in 1921, and in the same year, a beverage containing wheat flour was marketed under the brand name MILO. In 1938, NESCAFÉ, the worlds first instant coffee was introduced. Then, in 1947, the MAGGI Company merged with Nestlà ©. Today, Nestle company still adhere their principles that is provides the best products throughout the world. Beside that as the leading Food, Nutrition, Health and Wellness Company, Nestlà © is the provider of the best food for whatever time of day and for whatever time of your life. Nestlà © has grown to become the worlds largest food company offering more than 8,500 brands and 10,000 products. With its headquarters in Vevey, Switzerland, Nestlà © has more than 456 factories spread over 80 countries, and employs more than 283,000 people. (Nestle Products Sdn Bhd , 2010) Actual impact of globalization on Nestle PESTLE analysis which contains of political, economic, social, technology, legal and environment analysis which consist of external environmental. It is a useful analysis to understanding the situation of a company in an industry. Political analysis The stability of political in a country will be under the consideration by NESTLE to build a plant that can operates NESTLEs factories that considering the countrys political stability, good tax incentives as well as its skilled workforce, NESTLE chose Malaysia to be the site of another regional manufacturing centre for NESCAFE (Mr. Josà © Lopez, Executive Vice President, Nestle S.A. responsible for global operations and GLOBE (Nestlà ©s Global Business Excellence Programmer)). Economic Analysis The important of economic factors will leads to the strength of consumer spending. For example, in recession economy, people might cut of their budget to consume household stuff rather than unnecessary stuff such as chocolate. Americans likes luxury chocolates, a new premium line of cacao which is called Nestle Treasures God had launched in order to cash in on the recession. Social Analysis Even though Nestle as a multinational corporate which operates their business in the other country, but do respect to peoples culture and traditional which is a corporate that think global, act local by working hard to integrate itself into the cultures and traditions of the country. For example, Kit-Kats formula is almost different everywhere. A Russian Kit-Kat is smaller than a Bulgarian, but less sweet than Germanys Kit-Kat. While in Japan, the strawberry Kit-Kat is all the rage. Technology Analysis As the technology of recently changed rapidly in global, Nestle have attracted people to purchasing their products by using advertising. For example, Kit-Kat have been advertised by attracting youngster or child because it is a sweeten tid-bits. Infants foods advertisement is to attracted housewife to purchase it to given their child a healthy life. Recent research on technology analysis (Nestle Policy and Environmental sustainable) (2008) reports shown that during the manufacturing process, Nestle had using efficient technologies to ensure that there is no wasted energy while producing products. In addition, to control the eliminate emission including the greenhouse gases. Legal Analysis In 1996, Nestle was the first multinational corporate that voluntary for Halal certification for its own food products. Those food products that exported to the other countries were certified as Halal products. As a global food company like Nestle, hygiene is a must. Since Nestle has the Halal certification and hygiene was the procedure which contain in that certificate. Besides that, health and safety were the principle that keeps by Nestle. While provided employees to minimize risks in their personal lives, Nestle had always emphasize each of their employees about to change the employees attitudes towards personal safety. Environmental Analysis Nestle always committed to people to produce the best quality to their consumers. Besides that, Nestle also prevented the wasted food by reduced the materials weight and volume, yet supported initiatives of recycle from used packaging. Nestle have also use recycled materials to produce its products. But, Nestle had done a fact that will cause of the lost of the home for orangutan. According to Heidi Marshall (2010), Nestles product-Kit Kat is a product of environmental destruction. This is because of the material that used in the candy bars and for the other Nestle products as well was comes from a palm oil that get from by destroying Indonesia rainforests. SWOT Analysis of Nestle As Dr. Jill Novak, (2009) commented that: Strength Nestle is a global food producer since it located in over 100 countries. It is consistently one of the worlds largest producers which with global sales in 2008 topped $101 billion. In addition, Nestle was named one of Americas Most Admired Food Companies in Fortune magazine. Furthermore, Nestle provides quality brands and products and line extensions that are well-known, top-selling brands including: Maggi, Haagen Dazs, Kit Kat, Nescafe, CoffeeMate, prepared baby foods, yogurt, foods for infants and many more. Weakness Most of the products have their own weaknesses. For Nestle, it was not as successful as the other country in France. Nestle could not compete against a strong and established brand which is Dannon that entered into France earlier than Nestle which is top selling of health yogurt. Besides that, since 2004, Nestle has been forced to reduce the amount of sugar in their products that may cause of diabetes among American children. In addition, Nestle has been removed the packaging and advertising that false claims of heart healthy and lower cholesterol which is an order from FDA(Food and Drug Administration) and American Medical Association which is the under fire of the breakfast cereal industry. Opportunities In today, everyone hope and needs to have a healthy life, as a producer like Nestle, it has an opportunities to raise their selling profits with producing health-based products. Since Nestle was a well-known branded, for sure, it will be easy to attract people to purchase their products. Further, they launched a new premium line of cacao called Nestle Treasures Gold, in order to cash in on the recession economy in which consumers cut back on luxury goods, but regularly indulge in candy and chocolate. Americans want luxury chocolates, and high-end chocolate is immune to the recession (so far), because it is an inexpensive indulgence. Threats Even though Nestle was a big producer in the world, but it still has its competitor, such as Hersheys, Cadbury-Schweppes (owned by Pepsi), Kelloggs, Starbucks, , Quaker, Kraft Foods, Danone, , Heinz, Unilevel and many more. In addition, any contamination foods supply especially e.coli which causes the recalled of their brand-Toll House cookie dough. Outbreaks were linked to 28 states and the product had to be recalled globally. Nestlà © has yet to find out how this happened, and is still investigating (Dr. Jill Novak, (2009). Potential impacts of globalization on Nestle Nestle corporate have its own potential in globalization since it is a big foods producer in global. Technology In the world of today, technology will be changing rapidly in global. And this will leads a good improvement in all type of products that will be produce around the world. A research and development department will be a part of Nestle from today towards future achievement by gaining profits without wasting the raw material in manufacturing process. Besides that, by using a developed technology may reduce the effects that will occurs greenhouse effect. For example, use of plastics packaging in every single of Nestle products improve to recycled paper packaging, used of plastic bottle in filling the Nestle beverage into tin that can recycle use. On the others side, a case that occurs in India, which is Nestle chocolate, will be melted before its eyes. This is because there are lacks of distribution and the heat temperature in India will make the chocolate melted. By using the technology that can solve this problem that is using the technology to change its chocolate ingredients so that can afford India heat temperature. Environmental As the info below, Nestles Kit Kats was made from a palm oil that came from by destroying the rainforest in Indonesia. This is cause of the pollution in Indonesia. To solve this problem, Nestle corporate should consider using the palm oil from the other countries by not destroying the rainforest of the country. On the other side, there is another solution too. That is, refining the vegetables oil that can out inside the ingredient of making chocolate. Social As a food producer in global, Nestle may do some different in their products. Such as, a new flavor of the chocolate could be launch. This is because different country has a different taste towards foods. For Malaysia, a durian can be a part of the ingredient in the making of Kit-Kat. For Korea, a Kim chi flavor Kit-Kat can also create. This is a try for Nestle to attract people by producing different flavor but same products around the world. Strategies Nestle may consider by using product-market strategies that determine where the organization competes and the direction of growth (Stuart Wall; SonalMinocha and Bronwen Rees, 2010). Products- market strategies are including market penetration strategy, market development strategy, product development strategy, and diversification. Market penetration strategy is which to refer to increase market share of the current products. A firm using this method by raises their sale revenue without any changing of their existing products. Nestle may try to use the promotion which is buy 1 free 1 for its products. For example, buy 2 packs of 1kg Milo free a 10 pack of instant Nescafe. A market penetration will also involve the 4ps which is products, price, promotion and place. According to (Stuart Wall; SonalMinocha and Bronwen Rees, 2010), the product in international marketing is the extent to which a standard and differentiated product should be provided. For example, Nestle is using the differentiated products since it produce its products Kit-Kat in different flavor. A Russian Kit-Kat is smaller than a Bulgarian, but less sweet than Germanys Kit-Kat. While in Japan, the strawberry Kit-Kat is all the rage. The international price is related to the account market different between countries, exchange rates, difficulties of voicing and collecting payment across borders, the effects of tariffs and purchase taxes on competitiveness, governmental regulations of the host country and the long term strategic plan of the company in the different markets in which it operates. For market development strategy, it is mean by taking present products enter into new markets and thus focusing activities on market opportunities and competitor situations.

Anthrax :: viruses, diseases,vaccines

A minor scratch or abrasion, usually on an exposed area of the face or neck or arms, is infected by spores from the soil or a contaminated animal or carcass. The spores germinate, vegetative cells multiply, and a characteristic gelatinous edema develops at the site. This develops into papule within 12-36 hours after infection. The papule changes rapidly to a vesicle, then a pustule, and finally into a necrotic ulcer from Unlike chemical agents like Cyanide which disperse over time, Anthrax [spores] can survive in soil, water and elsewhere for as long as 40 years and is highly resistant to eradication. They can only be killed by steam sterilization or burning, but not by disinfectants. An infection of wild stock populations could follow a biological attack with spores. The infected animals could then pass on the disease to people. An Anthrax Vaccine does exist and it is at present produced under contract to the Department of Defense. The immunization consists of three injections given two weeks apart followed by three additional shots given at 6, 12, and 18 months. Annual booster injections of the vaccine are required to maintain a protective level of immunity. This particular method is effective when dealing with Anthrax contacted through the skin and is believed to be effective against inhaled spores in the case of a biological warfare attack. For those unvaccinated individuals, antibiotics like penicillin is known to lessen the severity of the illness, two million units every two hours administered intervenously It was formerly thought that inhaled spores are 100% fatal despite treatment but monkeys exposed to Anthrax spores have responded successfully to antibiotics, implying that antibiotic therapy may be useful in a biological warfare setting.

Cannibalism Essay -- essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Cannibalism; dating earliest back to the British colonies, was saw as a form of war tactic, or a practice of religion (Arson 1). Though as a form of religion, it was a punishment tribal religions would use for the deepest sinners and atheists (Arson 1). Cannibalism was also a means for survival among slaves and peasants (Wikipedia 2). Though never really accepted as a â€Å"normal† thing in society, cannibalism is very apparent in a not so distant past (Wikipedia 2). Cannibalism is not a lawful or ethical form of practice for any religion or society.   Ã‚  Ã‚  Ã‚  Ã‚  Cannibalism in its rarest form was once a practice of religion. Cannibalism has been detected in the early religious writings of the Egyptians, Greeks and Catholics. In a funeral ritual it would be proper to eat the remains of a respected member of a clan to assume the life-spirit and to insure immortality. Also cannibalism was portrayed in many stories related to religion. It was used as a form of â€Å"scare-tactic† to insure the following of many people. It was also shown as a form of war tactic among gods to slaughter the demons that threaten them.   Ã‚  Ã‚  Ã‚  Ã‚  Cannibalism is apparent in religion in as a form of punishment of non-worshipers. Cannibalism is very present in the Bible. Cannibalism is apparent in the old testament of Deuteronomy 28:53-57, God punishes the Hebrews who fail to worship him by making their enemies overtake them, leaving the Hebre...

Heathcliff of Wuthering Heights :: Free Essay Writer

Wuthering Heights centers around the story of Heathcliff. The first paragraph of the novel provides a vivid physical picture of him, as Lockwood describes how his â€Å"black eyes† withdraw suspiciously under his brows at Lockwood’s approach. Nelly’s story begins with his introduction into the Earnshaw family, his vengeful machinations drive the entire plot, and his death ends the book. The desire to understand him and his motivations has kept countless readers engaged in the novel. Heathcliff, however, defies being understood, and it is difficult for readers to resist seeing what they want or expect to see in him. The novel teases the reader with the possibility that Heathcliff is something other than what he seems—that his cruelty is merely an expression of his frustrated love for Catherine, or that his sinister behaviors serve to conceal the heart of a romantic hero. We expect Heathcliff’s character to contain such a hidden virtue because he resembles a hero in a romance novel. Traditionally, romance novel heroes appear dangerous, brooding, and cold at first, only later to emerge as fiercely devoted and loving. One hundred years before Emily Brontà « wrote Wuthering Heights, the notion that â€Å"a reformed rake makes the best husband† was already a clichà © of romantic literature, and romance novels center around the same clichà © to this day. However, Heathcliff does not reform, and his malevolence proves so great and long-lasting that it cannot be adequately explained even as a desire for revenge against Hindley, Catherine, Edgar, etc. As he himself points out, his abuse of Isabella is purely sadistic, as he amuses himself by seeing how much abuse she can take and still come cringing back for more. Critic Joyce Carol Oates argues that Emily Brontà « does the same thing to the reader that Heathcliff does to Isabella, testing to see how many times the reader can be shocked by Heathcliff’s gratuitous violence and still, masochistically, insist on seeing him as a romantic hero. It is significant that Heathcliff begins his life as a homeless orphan on the streets of Liverpool. When Brontà « composed her book, in the 1840s, the English economy was severely depressed, and the conditions of the factory workers in industrial areas like Liverpool were so appalling that the upper and middle classes feared violent revolt. Thus, many of the more affluent members of society beheld these workers with a mixture of sympathy and fear. In literature, the smoky, threatening, miserable factory-towns were often represented in religious terms, and compared to hell. The poet William Blake, writing near the turn of the nineteenth century, speaks of England’s â€Å"dark Satanic Mills.† Heathcliff, of course, is frequently compared to a demon by the other characters in the book.

Study case of High Rate of dropouts in highschool

I. Introduction A. Background of the study Drop out is defined as learning without a diploma and not completing its year course in the school. It’s been known for years that children who do not achieve a school diploma face many more problems later in life than people who graduated. They are more likely to be unemployed lived in extreme poverty and achieved poor health. B. Statement of the problemLas Pià ±as National High School failed to the lowest possible rate of dropout students. Based on the rate profile of the school, there are several factors and reasons that affect the students in the community. C. Significance of the storyThis study aims to know the reasons of the students why they leave school and scoping out ways to resolve the problems stated in our full puissance. There are existing ordinance that may help to solve the issue. There are existing ordinance that may help to solve the issue such as: Education For All (EFA) – is a vision and a holistic program of reforms that aims at improving the quality of basic education for every Filipino by the yearD. Scope and delimitation of the study This research focuses only on the reasons why students were dropped out and is limited beyond any other fields.II. Body Based on the rate profile of Las Pià ±as National High School, there are several factors and reason that affect the students in the community. Lack of Parent Engagement- it is one of the reasons why students choose to dropout because they want their parent’s attention but because their parents are busy to their work they can’t give their full attention to them. And their child will not see the purpose of staying in or doing well in school.Poor Academic Performance- because students are being lazy, lazy in studying their lessons and being lazy to take down notes that leads to their poor academic performance. Financial- it is the most common problem why students choose to dropout because their parents can’t suppor t them for their needs in school. And because of that they would rather to work to supply for their needs. Personal Problems- here are the common issues involve:Teenage Pregnancy- because they can’t go to school with their pregnancy being obvious and the school can’t tolerate their deeds. Bullying- one of the most serious problem of the students because of the fear that they might get hurt physically and mentally that caused trauma to them. The high rate of the dropouts affects the image the school in such a way that even if they rank first in the National Achievement Test the teachers get less appraisal than what they supposed to have.Unlike to the school like Las Pià ±as Science High School they got the full amount of appraisal because they don’t have any records of dropout. And to take action the Guidance services of Las Pià ±as National High School make away to lessen the number of dropouts; encouragement, community linkages, ALS, Open High, PEP Test and c lose monitoring of students.

Reflections: About Happiness

Happiness is a gift that we can all enjoy if we choose to; it enters your life when you let your thinking patterns take a more positive angle. Rather than coming to negative conclusions hastily, the key is taking time to think about a situation in its entirety. A new angle will reveal itself which will make you understand why things happened the way they did. There is always the opportunity to be happy around every corner as the quotation by James Oppenheim states: â€Å"The foolish man seeks happiness in the distance, the wise grows it under his feet. â€Å"Learn to smile and laugh a lot more, it is infectious and soon you have others around you doing the same and time passes a lot better. Happy people radiate a field around them that draws others to them who want to share in their happiness. We all have come across people who have been through all sorts of problems in life and yet they have not stopped laughing or smiling. These people are examples to follow and they prove that e ven in their difficult times they have not given up hope or given up on life. Happiness comes from acceptance of your situation or your surroundings.It comes from counting the blessings around you and believe me each one of us has plenty of blessings if we care to count them. The gift of health, the gift of families, the gift of friends, the list is endless. And if we are amongst those who have had more than their share of sadness in life, there are still things that make you have another go at life. It is a matter of finding something that will make you feel good about yourself and doing it. Being healthy makes a person happy so learn to cultivate good health. This means eating less junk food, exercising not only the body but also the mind and entertaining good thoughts.The mind, body and soul work together as a unit so try and keep all three healthy and motivated. Being anxious and stressed does not promote happiness so try and rid yourself of emotions like these that drain the mi nd and the body. Seek help to get you on the road to good health Learning new skills and exploring new subjects expands the mind and if it enhances a career then the satisfaction will relate to happiness. Self development makes a person feel good about themselves so do not let yourself stagnate but keep evolving. Life can be an exciting journey with so much that one can do and achieve at every stage, young or old.To be loved gives a lot of happiness but to get this love you have to give it too. Do not hesitate to show your love to those that matter the most and caring to those that need it the most. Happiness also comes from giving to those not as fortunate as you. The irony of life is that happiness lies in the simplest things of life and it does not have to cost a penny. Wouldn't it be sad then if we spent our lives not being happy and making everyone else around unhappy as well? â€Å"Some cause happiness wherever they go; others whenever they go. † (Oscar Wilde)

Professional judgment framework Essay

Background Jameson Family Farms (JFF), a family owned business, grows, processes and packages a range of fruits and vegetables, but primarily specializes in growing and selling peanuts. The company has a niche for selling their particular salted and unsalted peanuts to grocery stores and baseball stadiums in the southeastern region of the US. The product offerings have been stable over the last five years, but the company began internet sales in 2010, which increased sales by about $19 million in 2010 over 2009. The commodity business for peanuts, however, is very competitive and seven to eight major companies vie for US sales. JFF’s has annual audits for lending requirements and for family purposes. The family members are paid a modest salary. Prior to 2012, JFF management was composed mainly of closely related family members who started the business more than 30 years ago. Over the last two years, as internet sales have increased, a number of these family members have been voicing the notion of retiring from the business through either an initial public offering (IPO) or private sale of the company. In late 2011, given the age of these family members, other younger, extended family members were considered for the senior management ranks. As a result, in early 2012, the family brought in a distant cousin, Larry Marshall, to fill the role of the Chief Executive Officer (CEO). Marshall has prior experience working with and growing food commodity companies and preparing such companies for IPOs. Before joining JFF, Marshall was out of work for almost a year and, prior to that, he worked for three different companies over a five-year period. The CEO’s compensation and year-end bonus are based on yearly pretax income as well as non-monetary measures related to meeting IPO filing requirements. Marshall hired a former fellow employee as the new Chief Financial Officer (CFO), Gwen Thomas, and gave Thomas the overall responsibility for the Accounting Department and related financial reporting. Thomas, in turn, hired two individuals in the Accounting Department who worked with her and Marshall at previous companies. Thomas also has her compensation and year-end bonus based on JFF’s yearly pretax income. The audit firm, Fairly Stated, LLP, has been  auditing JFF for over 15 years. The audit partner, Robert Williams, has been on the account for five years and as the audit partner for the last three years. Williams is friends with Harvey Jameson, the patriarch of the family, but Williams does not know Larry Marshall or Gwen Thomas. The company has a new CEO, Larry Marshall, a distant family member. There is a new CFO, Gwen Thomas, who has worked with Marshall over the last five years. Two new accountants have joined the Accounting department, both worked with Thomas over the last five years. The Jameson family decided to retain the new CEO in order to position the company for either an IPO or a private sale, as a number of family members would like to be cashed out of their equity positions. Harvey Jameson has some reservations about some of the actions of Larry Marshall including the reduction in some detailed financial information provided to family members and also the tone at the top. Some of the sales representatives may be feeling pressure to increase sales. Operations The initial analytical review for the nine-month operations through September 30, 2012, with a forecast for the fourth quarter of 2012, indicates an approximate 9% increase in gross sales, which is consistent with management expectations but unusual given the competitive nature of the peanut processing and sales business. Additionally, there are decreases in the sales returns and allowances (53%); a decrease in the percentage of the cost of goods sold (1%); and a small decrease in selling, general and administrative expenses (1%). The cost of goods sold category has actually increased in amount, due to increased sales, but as a percentage of sales it is down, reflecting management’s plan to run more efficiently. Selling,  general and administrative expenses are down due to a slight reduction in head count. From a balance sheet standpoint, there has been an increase in accounts receivable (45%), and a small increase in the allowance for doubtful accounts (7%). Cash and short-term investments are down by more than $2.1 million at September 30, 2012, compared to December 31, 2011. The cash flow statement reflects the increase in accounts receivable, an increase in inventory as well as an investment of $3.0 million in new machinery. Net borrowings under the long-term debt arrangement have increased by $530,000. JFF was recently in the unusual position of being overdrawn in its main operating checking account. This may be due in part to the increase in accounts receivable and the purchases of the new machinery. Determination of materiality In 2011, it was determined that the amount considered to be a material misstatement for financial reporting purposes was equal to or exceeded 2% of net income, or $25,000. With the increased size of operations for 2012, the amount considered to be a material misstatement for financial reporting purposes will still be 2%, but the amount will be $50,000 based on the forecasted results of operations for the year. The 2% amount is still considered appropriate for JFF as the family likes to be aware of all larger items that can impact the operations of the company and, accordingly, we believe this is an appropriate percentage to use. Follow-up actions The audit team determined, as a result of this meeting, to do the following: 1. Obtain more financial information and analytical data to evaluate the operations of JFF through discussions with Larry Marshall and Robert Williams, especially the data related to new sales, cost of goods sold expenses, S,G and A expenses and the customer credit extension and collection procedures, as well as the reasons for the reduction in the cash and short-term investment position. 2. Complete the analytical review analysis (draft attached) based on these discussions. Assess the possibility of material misstatement due to fraud as specified by AU Section 316, paragraph 19b. 3. Assess the possibility of fraud due to material misstatement based on the identification of risk factors as specified by AU Section 316, paragraph 19c and those identified in paragraph 85 of the  appendix. 4. Obtain a better level of understanding of the extent of control testing performed by internal audit that could impact the extent of our procedures. Subsequent to completion of the above procedures, an additional planning meeting will be held to develop an overall risk assessment of the company as well as specific risk assessments for the various audit areas. At this meeting, a preliminary audit approach will be developed, including the extent of control testing, compliance audit procedures, substantive audit procedures and the extent of reliance on internal audit. Video 4 – Meeting between the CEO and the Audit Partner Link: http://bcove.me/72vf104b Note: to turn on closed captioning, click the CC button Required Form a group of at least five students to work as the audit team to complete Parts A and B. Your instructor will tell you whether Part C should be done individually or as a team. Part A: AU Section 316, paragraph 19b instructs auditors to perform analytical procedures when planning an audit to identify areas where auditors should be extra vigilant. Paragraph 19c requires auditors to specifically consider whether fraud risk exists. The Guidance Table on the following pages quotes AU Section 316, paragraphs 19b and 19c. Consider these paragraphs when completing Part A of this assignment. The assignment for Part A is to: Complete the â€Å"Information available† column using the information provided in this case. Complete the â€Å"Analysis† column by determining the implications of the information you document. Include in your analysis whether there is a fraud risk factor present. Review the spreadsheet containing the preliminary analytical review performed to provide inf ormation needed to complete this assignment. Part B: Complete the professional judgment framework application template (provided separately) to document your judgment about the possibility of material misstatement due to fraud. In completing the professional judgment framework application template, keep the following in mind: The application template step â€Å"Considerations to gather the facts† requires answering the question, â€Å"What is the applicable guidance?† For purposes of this case, disregard any fraud risk factors you identify for which you do not have adequate information to address. Because the applicable guidance was documented in Part A of this  assignment, it is sufficient to write â€Å"See the application guidance table† when completing the application template step of â€Å"How does the guidance apply to the issue?† Part C: Using the information you documented regarding the overarching considerations and specific considerations for each process step in the framework, prepare a final memorandum regarding your professional judgment of the possibility of material misstatement due to fraud. Be sure that you are able to address the following considerations: Is the documentation sufficient to support your judgment? Can another professional understand how you reached your conclusion (including why reasonable outcomes and possible alternatives identified were not selected)? Tool to document the judgment Overall memorandum Issue: Facts: Analysis: Judgment: AU Section 316 guidance 19b â€Å"Consider any unusual or unexpected relationships that have been identified in performing analytical procedures in planning the audit. (See paragraphs .28 through .30.) â€Å".28 Section 329, Analytical Procedures, paragraphs .04 and .06, requires that analytical procedures be performed in planning the audit with an objective of identifying the existence of unusual transactions or events, and amounts, ratios, and trends that might indicate matters that have financial statement and audit planning implications. In performing analytical procedures in planning the audit, the auditor develops expectations about plausible relationships that are reasonably expected to exist, based on the auditor’s understanding of the entity and its environment. When comparison of those expectations with recorded amounts or ratios developed from recorded amounts yields unusual or unexpected relationships, the auditor should consider those results in identifying the risks of material missta tement due to fraud. â€Å".29 In planning the audit, the auditor also should perform analytical procedures relating to revenue with the objective of identifying unusual or unexpected relationships involving revenue accounts that may indicate a material misstatement due to  fraudulent financial reporting. An example of such an analytical procedure that addresses this objective is a comparison of sales volume, as determined from recorded revenue amounts, with production capacity. An excess of sales volume over production capacity may be indicative of recording fictitious sales. As another example, a trend analysis of revenues by month and sales returns by month during and shortly after the reporting period may indicate the existence of undisclosed side agreements with customers to return goods that would preclude revenue recognition. â€Å".30 Analytical procedures performed during planning may be helpful in identifying the risks of material misstatement due to fraud. However, because such analytical procedures generally use data aggregated at a high level, the results of those analytical procedures provide only a broad initial indication about whether a material misstatement of the financial statements may exist. Accordingly, the results of analytical procedures performed during planning should be considered along with other information gathered by the auditor in identifying the risks of material misstatement due to fraud.† Information available Analysis AU Section 316 guidance â€Å"19c Consider whether one or more fraud risk factors exist. (See paragraphs .31 through .33, and the Appendix [paragraph .85].) â€Å".31 Because fraud is usually concealed, material misstatements due to fraud are difficult to detect. Nevertheless, the auditor may identify events or conditions that indicate incentives/pressures to perpetrate fraud, opportunities to carry out the fraud, or attitudes/rationalizations to justify a fraudulent action. Such events or conditions are referred to as â€Å"fraud risk factors.† Fraud risk factors do not necessarily indicate the existence of fraud; however, they often are present in circumstances where fraud exists. â€Å".32 When obtaining information about the entity and its environment, the auditor should consider whether the information indicates that one or more fraud risk factors are present. The auditor should use professional judgment in determining whether a risk factor is present and should be considered in identifying a nd assessing the risks of material misstatement due to fraud. â€Å".33 Examples of fraud risk factors related to fraudulent financial reporting and misappropriation of assets are presented in the Appendix [paragraph .85]. These illustrative risk factors are classified based on the three conditions generally present when fraud exists: incentive/pressure to perpetrate fraud, an opportunity to carry out the fraud, and attitude/rationalization to justify the fraudulent action. Although the risk factors cover a broad range of situations, they are only examples and, accordingly, the auditor may wish to consider additional or different risk factors. Not all of these examples are relevant in all circumstances, and some may be of greater or lesser significance in entities of different size or with different ownership characteristics or circumstances. Also, the order of the examples of risk factors provided is not intended to reflect their relative importance or frequency of occurrence.† AU Section 316 guidance – Appendix paragraph 85 Information Analysis Incentives/Pressures a. Financial stability or profitability is threatened by economic, industry or entity operating conditions, such as (or as indicated by): High degree of competition or market saturation, accompanied by declining margins. There is a very high level of competition and market saturation. A cause for this is the increase in foreign companies that are coming into the market. This is causing U.S. companies to streamline their operations. With the increased competition JFF is being forced, along with other U.S. companies to streamline efforts. This may have affect on health and safety concerns down the road. The pressure to increase efficiency and profitability is very high. High vulnerability to rapid changes, such as changes in technology, product obsolescence or interest rates. There have been a lot of changes in operations this past year at JFF. Some of the rapid changes in 2012 include year-end bonus incentive plan, decreased head-count in SGA, new employees in accounting department, decreased profitability of local investments, shortened exchange rate, credit review standards for new customers, and management. These changes have seemed to have important roles in 2012. Year-end Bonus Incentive plan has increased net sales 10% from 2011 to 2012. May increase the amount of pressure placed on sales department. Decreased head count in SGA has caused for the internal auditors to be understaffed and may result in compliance issues. New Employees in the accounting department may cause a increase in misstatements due to unfamiliarity. The decreased profitability of investments is causing a loss that have decreased invest in cash flows. The decreased return/exchange window from 14-days to 5-days will decrease the chances of the firms returns and will allow for a decrease percentage of allowance for returns The increased credit review standards for new customers will help decrease the chance of uncollectable amounts and ultimately decrease accounts receivable. Management changes may cause a increase in chance of error and bad judgment due to the inexperience management has with this company. Significant declines in customer demand and increasing business failures in either the industry or overall economy. Operating losses, making the threat of bankruptcy, foreclosure or hostile takeover imminent. Recurring negative cash flows from operations and an inability to generate cash flows from operations while reporting earnings and earnings growth. Rapid growth or unusual profitability, especially compared to that of other companies in the same industry. New accounting, statutory or regulatory requirements. b. Excessive pressure exists for management to meet the requirements or expectations of third parties due to the following: Profitability or trend level expectations of investment analysts, institutional investors, significant creditors or other external parties (particularly expectations that are unduly aggressive or unrealistic), including expectations created by management in, for example, overly optimistic press releases or annual report messages. Need to obtain additional debt or equity financing to stay competitive —  including financing of major research and development or capital expenditures. Marginal ability to meet exchange listing requirements or debt repayment or other debt covenant requirements. Perceived or real adverse effects of reporting poor financial results on significant pending transactions, such as business combinations or contract awards. c. Information available indicates that management’s or those charged with governance’s personal financial situation is threatened by the entity’s financial performance arising from the following: Significant financial interests in the entity. Significant portions of their compensation (for example, bonuses, stock options and earn-out arrangements) being contingent upon achieving aggressive targets for stock price, operating results, financial position or cash flow. Personal guarantees of debts of the entity d. There is excessive pressure on management or operating personnel to meet financial targets set up by those charged with governance or management, including sales or profitability incentive goals. Opportunities a. The nature of the industry or the entity’s operations provides opportunities to engage in fraudulent financial reporting that can arise from the following: Significant related-party transactions not in the ordinary course of business or with related entities not audited or audited by another firm Information not available A strong financial presence or ability to dominate a certain industry sector that allows the entity to dictate terms or conditions to suppliers or  customers that may result in inappropriate or non-arm’s-length transactions. None They were targeting customers where they haven’t done much business in the past, such as public facilities, movie theaters and other types of retail facilities. Assets, liabilities, revenues or expenses based on significant estimates that involve subjective judgments or uncertainties that are difficult to corroborate. No. The overall result is that as a percentage of net sales, their gross profit has gone from about 15% to about 16% or maybe a little more in 2012. Significant, unusual or highly complex transactions, especially those close to period-end that pose difficult â€Å"substance over form† questions. Information not available Significant operations located or conducted across international borders in jurisdictions where differing business environments and cultures exist. The information did not mention operations conducted across international borders. They may not consider conduct across international right now. Significant bank accounts or subsidiary or branch operations in tax-haven jurisdictions for which there appears to be no clear business justification. No. The company got a call from the bank saying they were over drawn in the main operational account Since ample amounts of money are held in the reserve account the bank authorized the checks they issued b. There is ineffective monitoring of management as a result of the following: Domination of management by a single person or small group (in a non-owner-managed business) without compensating controls. Larry and Gwen have worked together for about five years and have known each other for about eight years. They are familiar with each other. They may move from company to company together. Ineffective oversight over the financial reporting process and internal control by those charged with governance. The internal financial information not as detailed as normal. Thomas claims it is easier for the family members to concentrate on the big picture. c. There is a complex or unstable organizational structure, as evidenced by the following: Difficulty in determining the organization or individuals that  have controlling interest in the entity. No Overly complex organizational structure involving unusual legal entities or managerial lines of authority. No High turnover of senior management, counsel or board members. No. However, Gwen brought two accountants who worked for Gwen for about five years and they make everything flow smoothly. The bonuses are determined by senior management based on the individual sales representative’s increase in sales and a number of other factors such as teamwork and customer feedback. d. Internal control components are deficient as a result of the following: Inadequate monitoring of controls, including automated controls and controls over interim financial reporting (where external reporting is required). The internal financial information was not as detailed as normal. Thomas and new accountants have revised the internal financial information, they distribute to present operations at a much higher level with not so much detailed financial information High turnover rates or employment of ineffective accounting, internal audit, or information technology staff. The company focused more on internet sales. They also reduce some leased office space they had. Improvements in certain operating techniques that would reduce costs, such as electricity management. Ineffective accounting and information systems, including situations involving significant deficiencies or material weaknesses in internal control. Not as detailed as normal. Thomas and new accountants have revised the internal financial information, they distribute to present operations at a much higher level with not so much detailed financial information. Thomas claims it is easier for the family members to concentrate on the big picture. In some respects it is true that very detailed financial information can lead to focusing on the little things rather than looking at the bigger picture. Attitudes/rationalizations Risk factors reflective of attitudes/rationalizations by those charged with governance, management or employees that allow them to engage in and/or justify fraudulent financial reporting may not be susceptible to observation by the auditor. Nevertheless, the auditor who becomes aware of the existence  of such information should consider it in identifying the risks of material misstatement arising from fraudulent financial reporting. For example, auditors may become aware of the following information that may indicate a risk factor: a. Ineffective communication, implementation, support or enforcement of the entity’s values or ethical standards by management or the communication of inappropriate values or ethical standards b. Non-financial management’s excessive participation in or preoccupation with the selection of accounting principles or the determination of significant estimates c. Known history of violations of securities laws or other laws and regulations, or claims against the entity, its senior management or board members alleging fraud or violations of laws and regulations d. Excessive interest by management in maintaining or increasing the entity’s stock price or earnings trend e. A practice by management of committing to analysts, creditors and other third parties to achieve aggressive or unrealistic forecasts f. Management failing to correct known significant deficiencies or material weaknesses in internal control on a timely basis g. An interest by management in employing inappropriate means to minimize reported earnings for tax-motivated reasons h. Recurring attempts by management to justify marginal or inappropriate accounting on the basis of materiality i. The relationship between management and the current or predecessor auditor is strained, as exhibited by the following: a. Frequent disputes with the current or predecessor auditor on accounting, auditing or reporting matters b. Unreasonable demands on the auditor, such as unreasonable time constraints regarding the completion of the audit or the issuance of the  auditor’s report c. Formal or informal restrictions on the auditor that inappropriately limit access to people or information or the ability to communicate effectively with those charged with governance d. Domineering management behavior in dealing with the auditor, especially involving attempts to influence the scope of the auditor’s work or the selection or continuance of personnel assigned to or consulted on the audit engagement.

Environmental scanning Essay

â€Å"How can you govern a country which has 245 varieties of cheese? † Charles de Gaulle. This is a term that Francis Aguilar a professor at the University of Harvard came up with in the mid 1960’s to explain the actions of collecting information and watching and monitoring competitor companies and analyzing the external markets. According to Mafrica and Mason (2004), an environmental scan is part of strategic analysis process that has components of both external and internal elements. It is also good to note that all these components and elements interrelate. Basically organizations and companies use environmental scans to project on the future directions, objectives, and both long term and short term trends that will influence the organizations performance. Environmental scans are usually used in product development, market research and competition analysis as a company is planning, expanding or thinking of diversifying its operations portfolio. The below diagram shows the interrelation of the environmental scan to the SWOT analysis of an organization. b. What elements comprise an environmental scan? The elements of an environmental scan include both internal analysis and external analysis which culminate in a SWOT analysis of the organization. Both internal and external analysis are interrelated. In most of the situations organizations take environmental scans to only involve the external analysis (Albright, 2004). But for it to be comprehensive and conclusive enough it has to involve both internal and external analysis. Internal analysis includes an analysis of the internal structures of the company, its policies and operations, employees and abilities while External analysis includes concepts such as the macro economic environment of the area in which the company operates. This includes the government, legislation policies, technology, socio-cultural trends, and shareholders. c. What are eight (8) current socio – cultural trends in the United States that are transforming North America and the rest of the world today? The eight socio-cultural trends in the United states that are transforming North America and the rest of the world today include the following:- Religious affiliations and militant religious movements Consumerism, Environmentalism, Diet and nutrition Housing Social movements, roles of government, family, and collectivism. Materialism Demographics like population size, ethnic origins, education levels, income levels. d. What four (4) questions should the scan answer? The scan should be able to answer trends or projection towards changes in consumerism, which will help an organization in diversifying its products and get to know spending habits of the target market and population (Wheelen & Hunger, 2008). Environmentalism which will help the organization to formulate its public relations policy more so as regards corporate social responsibility, social movements and roles of government, family and collectivism which influences public opinion and public habits, and Demographics that help establish incomes and disposable incomes of the populations, projected population growth, education levels and backgrounds of the target area of expansion or of operation that will help an organization to redefine its operations and strategies. Bibliography Albright. K. (2004, May/June). Environmental scanning: Radar for success. Information Management Journal, 3(38), 38-44. Mafrica. L. & Mason. M. (2003, January). From scan to plan. Association Management, article 14 of 270. Wheelen. T. L. & Hunger. J. D. (2008). Strategic management and business policy (11th Ed. ). Upper Saddle River, NJ: Prentice Hall.

7.2. Did the British lose or did the Americans win the American Essay

7.2. Did the British lose or did the Americans win the American Revolution - Essay Example In my opinion, the Americans managed to win the revolution war by a whisker despite the low military strength and their poor learning. Several factors led to the British being defeated by the Americans. One of the reasons was that the Americans had a lot of support from the rest of the continent with the British having less of that. This is because they had tried to lure people to join them but they used force and restrictive laws and very few people joined them. This I think was a major boost to the side of the Americans in the revolution. The Americans had little resources than the British but they had much quicker access to them2. While Britain had to wait for almost three months, the Americans had immediate reach and this boosted their win and success of the revolution. Generally, the Americans saw the revolution more as a movement than it was a war. The support they had and the bad reputation of Britain all led to the defeat of Britain, but the major reason why they lost was because they tried to kill this revolution by

Laughter in The Heptameron (Navarre) Essay Example | Topics and Well Written Essays - 1500 words

Laughter in The Heptameron (Navarre) - Essay Example In First Day, Story One, humor can be found in the way the wife of St. Aignan juggled her husband, the Bishop of Ses and Du Mesnil as her lovers. Navarre used the woman's servant to show the serving lady's critique on her mistress' sexual morality when she wrote; 'The good woman felt sorry for him (Du Mesnil). There he was, a good-looking, well-bred young man, so much in love, and so badly treated in return!' (Navarre 72). It could be noted that Navarre did not directly criticize the seemingly lack of sexual morality in her characters. The servant was her mouthpiece to point out the fact that Du Mesnil had no moral sexuality in pursuing her mistress. He was described as 'good-looking' and decidedly capable of finding suitable, eligible love interests. Since he chose to indulge in a married woman, he was partly responsible for the treatment he received when he had no access to his married lover. Du Mesnil had been made the comic fool by his persistent trust in the woman. He fell into her trap and was slain by St. Aignan's servants. It was funny how the wronged and weak brought destruction upon themselves. Navarre used a combination of dialogue and narrative to show showed how gullible Du Mesnil was; 'Off he went, never dreaming that she was planning to trap him, while she took his servant back to her house and gave him some supper.' (Navarre 73). It was not a surprise that the woman who lacked sexual morality was also lacking in moral scruples. The weak St. Aignan made a fool of himself when we read that he showed off his pretended valor when; 'he thrust his dagger a dozen or so times into the body of the man on whom he would never have dared lay a finger had he been alive.' (Navarre 74). St. Aignan made a comical figure with his false bravery. It was a critique on the weak huaband who could not comment nor do anything on his wife's moral sexuality while his Du Mesnil was alive. It was comical how events did not turn out the way the characters planned them. St. Aignan planned to get rid of his wife. Navarre's narration said that he made a wax doll to cast a spell of ill will on her because he felt that; 'It was she who was at the bottom of all this trouble, and he was quite certain she would never renounce her wicked ways.' (Navarre 77). He had no sexual morality because he did not want to preserve the sexual relations that bond him to his wife. The same could be said about the woman. She wanted to rid herself of the restriction that imposed sexual morality on her so she devised her own measures to save her skin while condemning her husband. Although she did get past criminal jurisdiction for her wickedness, she did not enjoy a good life thereafter. At the end of the story, Navarre revealed that the story teller was Simontaut, whose objective was to chastise women who lacked sexual morality. Navarre incorporated the critique on sexual morality in the form of a witty exchange amongst her story tellers, Simontaut, Parlamente and Oisille. Sinc e this story was a moral condemnation of a woman's marital infidelity, Navarre had set the stage for the next story teller, Oisille, who said she was compelled to tell a story to contrast with this and redeem the virtues of good women with good sexual morality. (Navarre 71-78).

Physical Characteristics Essay Example | Topics and Well Written Essays - 1250 words

Physical Characteristics - Essay Example All scientists do not unanimously accept the latest IAU launched definition of a planet that changed the status of Pluto. They continue to view Pluto as the ninth planet. (Spinrad, 2004), (Stern, 2007) Kuiper Belt is an unexplored region of the solar system that extends from just outside the orbit of Neptune to quite a distance from the orbit of Pluto. It is similar to the asteroid belt in that it consists chiefly of small bodies and one known dwarf planet, Pluto. But while the asteroid belt is made up of metal and hard rock, the Kuiper Belt is composed mainly of frozen objects made up of dust and ice, called KBO's. They vary in size from small clumps of ice and dust to large bodies like the Pluto. It is the revolution of these objects that determines the disc-shaped structure of the Kuiper Belt. If their orbits are interrupted in order to bring them into the inner solar system, they can be seen as comets which turn into gas and dust when they get too near to the sun. (Stern, 2007) During the year 1905, an American astronomer named Percival Lowell, observed that some kind of gravitational force seemed to be disturbing the revolutions of Uranus and Neptune. In 1915, he postulated the existence of another planet beyond Neptune and started his research from his Arizona observatory. Unfortunately, he found his death in 1916 before he could discover Pluto. But his works were carried on by the Lowell Observatory staff, and in 1929, Clyde W. Tombaugh, an assistant at the observatory, took pictures of the part of the sky that was in question with a very powerful wide-angled telescope. The next year he discovered Pluto on three of the photographs. (Spinrad, 2004) However, the newly discovered planet seemed to be quite small to cause interruptions in the orbits of Uranus and Neptune. So, the calculations of Percival Lowell were rechecked by the later astronomers, and were found to be inaccurate confirming no disturbances in the orbits of Uranus and Neptune. Hence, discovery of Pluto was just luck through hard work. Later, in 1978, the U.S naval observatory at Flagstaff observed discovered a moon orbiting Pluto very closely, and named it Charon. (Stern, 2007) In 1951, Gerard Kuiper, a renowned Dutch American astronomer, predicted the presence of the Kuiper Belt. He and his colleagues expected that a belt composed of frozen volatile material might exist beyond the orbit of Neptune, just like the rocky asteroid belt lying between mars and Jupiter. Although the first few searches were unsuccessful, introduction of the charge-coupled device (CCD) in the late 1980's opened up a new gateway to space research. These devices were a lot more efficient in absorbing light than the obsolete photographic technology, allowing them to capture extremely dim objects. Thence in 1992, two astronomers, Jane Luu and David Jewitt, discovered the first Kuiper Belt Object, 1992QB1. (Stern, 2007) Physical Characteristics: Size and Orbit Pluto is approximately 39 times as far from the sun as the earth that is a distance of about 5.9 billion kilometers. It has an approximate diameter of 1,400 miles, which is about two-thirds the size of earth's moon and less than a fifth of the earth itself. (Spinrad, 2004) It takes about 248 earth years to complete a full revolution around the sun, while it takes 6 earth days for a full rotation around its axis. As its orbit is elliptical in shape as

History_of_middle_East Essay Example | Topics and Well Written Essays - 3250 words

History_of_middle_East - Essay Example The modern Afghanistan owes its beginning at the hands of a Pashtun king, Ahmad Shah Duranni who started ruling the region from 1747. Afghanistan is a country constituted of multiple ethnic and linguistic groups. Pashtun tribes contributing to 42 percent mainly cover the region. The Tajiks who contribute to 27 percent follow the Pashtuns. Following the Tajiks are the Hazaras and Ujbek tribes contributing to 9 percent respectively. The study of Afghanistan’s history has a strong linkage to the Soviet invasion over the region. Russia’s interference over the region of Afghanistan has its inception from the treaty of bilateral friendship made in December 1978. However, the ruler of Afghanistan during 1978, Hafizullah Amin reiterated against on Russia’s growing interference over their political matters, which led to the tarnishing of the relationships between Afghanistan and Russia. Subsequently as an act of revenge, Russia sent troops by air, which invaded Kabul on D ecember 24, 1979. The invasion started with the assassination of Hafizullah Amin and the rise of Babrak Karmal, an exiled Parcham leader. However, Russia’s intention of establishing a Communist government in Afghanistan started facing serious threats from the Afghan communities. The Mujahideens or the Afghan fighters started making life miserable for the Russians, as they were restricted only to the urban centers. These, Afghan fighters backed by American support started gaining grounds to combat the invading Russian troops. By the end of 1985, the Mujahideens formed a guerilla outfit to launch full-blown war against the Russian army. Finally, in May 1986 the Soviet troops were ousted with the fall of Babrak Karmal. The end of the Karmal regime gave rise to the chief of Afghanistan’s secret police, Muhammad Najibullah to become the next Afghan leader. (Background Note: Afghanistan, 2010). The Mujahideen or the Afghan fighters had

Apitalism in the ourse of the 16th Century Essay

Apitalism in the ourse of the 16th Century - Essay Example Protection of private property was never so legally simplified before the advent of capitalism and the legal implications of private ownership suggested greater independence of private property owners and provided clear protected ownership that could be legally validated. Capitalism brought in the standardization and integration of property rules increased trust in economic transactions and laid down the risks of ownership with possibilities of insurance against such risks. Loans and borrowing became easier as personal credit history could be checked and there was an increased standardization and transferability of statements documenting ownership of property (Levi-Faur et al, 2005). This specification of property limits and rules and regulations of ownership indicated a smoother flow of property between individuals and enabled a well-defined role for companies so that they could easily operate in national and international markets. The concept of capitalism has often been criticised by the fact that ownership of enterprises shows the division between the employer and the employee as the profits seem to go to the employer and is not shared by the employees. The growth of multinational companies is thus a direct influence of capitalism and the changing global economy has also been directly shaped by the spread of capitalism across society and nations. In fact, the world today could never have been the same without capitalism and considering this, it is important to examine why and how capitalism first emerged in the 16th century and what are the social, historical and political implications. Capitalism is often contrasted to feudalism on the one hand where a monarch has ownership of property and socialism or communism on the other in which means of production are owned by the community collectively (Sweezy et al 1976).

Electroconvulsive Therapy Essay Example | Topics and Well Written Essays - 500 words

Electroconvulsive Therapy - Essay Example Research has shown that release of certain brain chemicals and stimulation of growth of new blood vessel in certain areas of the brain probably helps the improvement of the condition of the patient ECT is given in a hospital setting in special set rooms called 'ECT Suite'. The current is delivered to the brain of a patient in a controlled way using a special ECT machine. The patient is given an anesthetic so that he is not conscious during the procedure. A muscle relaxant is also given to prevent serious injuries due to muscle spasms. The duration of seizures aimed at is 20 to 50 seconds long. If the current is passed across the whole brain, it is known as bilateral ECT. If it is passed across one side, it is unilateral. A patient will need on average 6 to 8 treatments to complete a course. The procedure of giving ECT involves several weeks. The patient develops several epileptic seizures and receives many anesthetics. There are many side effects for this treatment. Short-term side e ffects include a headache, muscle ache, feeling of muzzy headedness, feeling sick, distress and feeling fearful. However, most patients can tide over this form of therapy with support from nursing staff, light refreshment, and painkillers. In older patients, confusion can occur. There is the small risk of death of 1 in 50,000 cases. the main impact of ECT is long term. The most important long-term side effects are memory problems. Memories return in most of the cases when the course has finished and a few weeks have passed by.

Managing Diversity Essay Example | Topics and Well Written Essays - 2750 words - 1

Managing Diversity - Essay Example Diversity in an organization or the work place can only be practiced or appreciated by recognizing the fact that discrimination can create a serious disadvantage to a particular group of employees or workers while at the same time bestowing privilege on others. Managing diversity in a place of work or organization increases the productivity of the employees in that particular organization. Managing diversity at the place of work or organization is important as it creates and maintains a conducive work environment, which incorporates both differences and similarities of the employees. Several studies and research have confirmed that managing diversity at the work place or organization results into increased commitment and satisfaction by employees or workers in their duties thus leading to an increase in returns. Managing diversity in the organization may involve the proper balance of gender in that persons of different sexes are allowed to perform similar duties or functions. This is aimed at bringing a positive work environment through the incorporation of both gender is incorporated as it brings into consideration the value of both similarities and differences of employees. This makes each and every employee or worker realize their potential thus maximizing the overall contribution they make in order for the company to increase productivity and achieve its goals and objectives. Discrimination based on the gender of an employee continues in most organizations, for example in some organizations women are and feel discriminated against at all levels of their employment (Gregory, 2003). There is therefore need to diversify the roles each gender plays at the work place or organization. Managing diversity at the work place therefore entails the respect and acceptance of employees of both sexes as equal partners in the work place through the recognition of the employees and their uniquely acquired skills. This would include overcoming barriers or stereotypes that hi nder the participation of some people in some duties in the organization. For example, the belief that that women are not good in industrial or technical jobs can be done away in order to accord everyone an equal opportunity at the work place. Successful management of diversity of employees in the work place or an institution has a direct effect in improving the performance of all employees in the organization. Extensive research has shown that management of diversity by incorporation of both men and women in the work place has direct impact in the results achieved as a heterogeneous team that composed of both men and women perform better at the work place as compared to teams made up of only men or women (Barbara, 1988). Organizational Strategies and Policies Cox and Blake (1991) have argued that having an organization with a diverse work force results into decisions that are better, creative and innovative while at the same time resulting into a flexible organization that apprecia tes divergent thinking. It may also make the organization attract and retain the best talents thus ensuring a greater capability in marketing. These can

Management information system Research Paper Example | Topics and Well Written Essays - 1250 words - 1

Management information system - Research Paper Example Additionally, an effective MIS should have a clearly and concisely defined guidelines, practices of policies, procedures and standards for an organization (Stair & Reynolds, 2012). It should be supportive in all the levels it is used in and help the organization in achieving its long term strategic goals and objectives. This research paper discusses Management Information System (MIS) with special emphasis being laid on its capability to help organizations access, share, and use information. The researcher has used some of the iPhone MIS apps to support the effectiveness that can be achieved in sharing, accessing and using information in an organization while using MIS software. The ease at which organization can be able to access, share and use information is one of the aspects that have gained much consideration in the current world; through the information, current challenges are communicated in time and counter measures effected before more damage is experienced. Likewise, sound strategies are implemented in a timely manner. Modern organizations have been relying on MIS to order, organize, manage, and to manipulate the large amount of data and information generated for their various activities. AIS refers to a model that businesses entities use to manage their monetary data to be used by consultants, managers, auditors, regulatory organizations among others (Khurana, 2010). Accountants use AIS so as to ensure that business’s record keeping and all financial transactions are accurate and that they are easily accessible by persons and agencies who are legitimate to obtain them. AIS also plays another major role in ensuring that all the above types of records and data are safe (Gupta, 2011). The speed at which organizations are able to share information is a very essential aspect that modern businesses are giving much emphasis. Intradepartmental and interdepartmental interaction between various

To Veil of Not To Veil Essay Example for Free

To Veil of Not To Veil Essay Those of people that are brought up in typical western culture believe that Muslim women who wear the job symbolize the continued oppression of women in the Middle East. In â€Å"To Veil or Not To Veil† Jen’nan Ghazal and John P. Bartkowski perform a case study of different forms of identity among Muslim women in Austin Texas. This experiment delves into Muslim culture and tries to analyze both sides of the argument a primarily factual essay. The article carefully analyses both sides of the issue in an attempt to better understand what the head coverings mean for these women, and how their gender roles compare as muslim women. It appears that some people of the west fail to do before making assumptions about Middle Eastern oppression of women, many stop to ask a Muslim woman what she thinks about wearing a veil. In their case study Ghazel and Bartkowski talked to twelve veiled women and twelve unveiled women in Austin, Texas and asked them questions surrounding the controversy of the hijab. Islamic women’s motivations for veiling seem to vary dramatically. The range can be broad as expressing their strongly held conviction, to critique western culture, for strictly religious purposes, and to be viewed not just as women, but as intellectual equals. Some of verses in the Qur’an and Hadiths (Islam’s holy texts) say that women must wear to hijab to not tempt men and that to be a good Muslim woman she must conceal her body. This belief makes women overall much more modest and submissive. The Islamic religion according to the article is very much a patriarchal religious institution and some of the bureaucratic men in the society are said to see the veil as a way to keep women subservient in their society. This appears to be the central reason why unveiled women do not wear a hijab. They believe that because the head covering wasn’t originally created by Islam they shouldn’t have to wear it to achieve spiritual welfare or be considered of higher religious caliber. They believe the hijab is an oppressive tool to leave the male social hierarchy as it is now. By not wearing the hijab it appears that the majority of women feel empowered verses those woman who do where a veil. But it is important to note that there exceptions to the rule, the article talked about a girl who wore the hijab to be taken seriously by society and move up the social hierarchy. This article primarily uses an empirical methodology. The arguments are portrayed through the research and case study that the two authors conducted in Austin, Texas. Both arguments are covered thoroughly and some quantitative data is used. As I read the article I found it surprising that the two authors only conducted this study on twenty four women, twenty four Americanized women no less. An American Muslim woman verses a Middle Eastern Muslim woman can have very different views on the issue simply because the societies are so different, it is possible that the culture of the United States is encouraging this challenging think by these twenty four women. I also found it a little shocking that the article failed to address the factor fear plays in Middle Eastern Muslim women to wear the hijab. The majority of the Middle East is based on an ideology called Timocracy which is a society based on honor. When women in some countries do not wear the veil they are in affect disrespecting Islam and the nation according to some more radical Muslims. Because of this many women are punished by being beaten for something as little as a veil slipping in public. It is clear that a hijab does not have just one singular meaning. The veil may be a piece of the Islamic religion, but it is how women view and own the veil that determines what gender arises for the issue. While the some of the cultures may be forced on women, like Iran it takes independent and free thinking women to determine the culture now and how it will evolve.