Attention Deficit Hyperactivity Disorder ( Ocd ) - 875 Words

Pooh demonstrates two different disorders: Attention Deficit Hyperactivity Disorder (ADHD), and Obsessive Compulsive Disorder (OCD). This poor little brown bear â€Å"embodies the concept of comorbidity† (Shea, 2000). It is also thought that Pooh may exhibit certain traits of impulsivity. This can be demonstrated by his relentless attempts to obtain honey. Most notably, his poorly thought out attempt to get honey from a bee tree by disguising himself as a raincloud (Milne, 1926; Milne 1928; Reitherman, 1977). While this could be thought of as impulsivity, it would also be viewed as his cognitive impairment, in combination with his obsessive fixation with honey. â€Å"Pooh’s fixation on food and his repetitive counting behaviors raise the diagnostic possibility of OCD† (Shea, 2000). OCD is defined by the DSM-IV3 in two separate parts: 1. Obsession - â€Å"Recurrent and persistent thoughts, urges, or impulses that are experienced, at some time during the disturbance, as intrusive and unwanted, and that in most individuals cause marked anxiety or distress (4th ed.; DSM-4). 2. Compulsion – â€Å"Repetitive behaviors†¦ that the individual feels driven to perform in response to an obsession or according to rules that must be applied rigidly† (4th ed.; DSM-4). They also state that these two can be time consuming, taking up more than one hour of their day. Or that it can cause clinically significant distress or impairment in functioning areas of their daily lives (4th ed.; DSM-4). This is evidentShow MoreRelatedResearch, Techniques, Advancements for Children with Attention Deficit Disorder1913 Words   |  8 Pag esOnly ten years ago, many people didn’t know there were such things as Attention Deficit Disorder or Dyslexia, and, if they did, they didn’t believe they were to be taken seriously. Learning disabilities are becoming more and more common in children and adults. Currently statistics indicate that: 2.4 million students are diagnosed with learning disabilities, with as many as 1 out of every 5 people in the United States having a learning disability and almost 1 million young people (ages 6 through 21)Read MoreEducational Implications for Students with ADHD, Overt, and Covert1174 Words   |  5 PagesADHD â€Å"Attention-deficit/hyperactivity disorder (ADHD) is a condition affecting children and adults that is characterized by problems with attention, impulsivity, and overactivity† (CHADD). â€Å"It is a neurobiological disorder that affect 3-7 percent of school age children and may be seen as before the age of 7. The current diagnostic label is attention-deficit/hyperactivity disorder, however, in the past several other names have been used, such as brain-damaged, minimal brain dysfunction, hyperkineticRead MoreMental Disorders And The Severity Of The Disorders1681 Words   |  7 PagesPeople overlook and ignore mental disorders due to the skepticism of the severity of the disorders. Some people do not believe that disorders exist. An example, people who want out of certain situations or an excuse to not do something will use the word, anxiety, as an excuse. Parents who have kids that lack the knowledge of how to stay still and how to focus will use the term, Attention Defi cit Hyperactivity Disorder as an excuse, while the parents simply need to teach their kids in a harsher wayRead MoreAttention Deficit / Hyperactivity Disorder Essay1233 Words   |  5 PagesAttention Deficit/Hyperactivity Disorder Attention Deficit/Hyperactivity Disorder, (AD/HD), is a neurodevelopmental disorder defined by impaired levels of inattention, disorganization, and hyperactivity- impulsivity. ADHD stands for attention deficit hyperactivity disorder, while ADD stands for attention deficit disorder. ADHD is classified in the Diagnostic and Statistical Manual under neurodevelopmental disorders. (DSM-5). ADHD has been on the rise in the United States of America. Not only hasRead MoreGilles De La Tourette Syndrome2189 Words   |  9 Pagesphonic tics over a period of at least one year with the onset in childhood or adolescence. Apart from the tics, most of the patients with Tourette syndrome have associated neuropsychiatric comorbidities consisting of attention deficit hyperactivity disorder, obsessive compulsive disorder, rage attacks, sleep issues, depression, and migraine. Patients may also have physical complications directly from violent motor tics which can rarely include cervical myelopathy, art erial dissection and stroke. TheRead MoreEssay on Ticcing Away: Tourette Syndrome3162 Words   |  13 Pagesthe disease’s symptoms were part of a distinct condition different from other movement disorders. (Shimberg, 1995 p.25) Tourette studied several patients he believed to have the disorder. These studies included a French noblewoman who used to interject obscenities during conversation. (This is also known as coprolalia,) Tourette came to the conclusion that TS was hereditary, (Shimberg, 1995, P.67) that the disorder did not have any intellectual or psychological deterioration, (Shimberg, 1995, p.69)Read MoreAttention Deficit Hyperactive Disorder790 Words   |  3 PagesIt is estimated that roughly 11% of children and 4.1% of adults are diagnosed with attention-deficit/hyperactivity disorder (ADHD). This is a 40% jump in diagnoses in the past decade. Stimulants such as amphetamines are prescribed to treat ADHD to increase focus and as college students are becoming m ore overwhelmed by workloads, stimulants are becoming very commonly abused to make it through an all-night study session. Because of this there are several instances of students exaggerating symptomsRead MoreEssay on Severity of ADHD and Anxiety Rise if Both Develop1394 Words   |  6 Pagesof being disorders that is very common within our world. I also have both Anxiety and ADHD along with some of the other members of my family. Over time I have noticed that people with both anxiety and ADHD think differently then those who have anxiety or ADHD. Having both seems to makes a person think, act, and perceive things very different from having one or the other to the point where it seems to be its own disorder and symptoms. ADHD stands for attention deficit hyperactivity disorder. AmericanRead MoreTourettes Syndrome Essay2102 Words   |  9 Pagesneuropsychiatric disorder (not an illness) influenced by neurological, psychological, and sociological factors. It is characterized by involuntary tics - sudden, rapid, recurrent nonrhythmic movements or noises that occur repeatedly in the same way (Temple, 2003). 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The Gratifying Qualities Of Sophocles Antigone - 1567 Words

Antigone Shanice Douglas Ms. Masterson English Honors II September 18, 2015 The gratifying qualities of Sophocles tragedians plays, establishes him as one of the most infamous playwrights in Greek history. His refreshingly realistic themes and contradictory characters remain the topic of conversations today. Sophocles’ unorthodox approach of a female character also set him aside from other renowned playwrights. In his play Antigone, audiences are still indecisive on who is the tragic hero; Antigone or Creon. City law versus natural law is the primary issue in Antigone, characters are conflicted with the choice of breaking the law in order to do what is right. The events that occur display Sophocles’s view on human behavior and teaches the audience an important lesson on decision making and the effects of unbridled pride. Creon who is too blinded by his power and pride to look past the surface and seek different solutions, blatantly disregards the needs of his city and family. His impulsive decisions are the elements that contribute to his f all from grace. Antigone’s headstrong personality is admirable, because she breaks Creon’s decree in order to follow her beliefs. Creon deemed Polyneices, Antigone s brother an unhonorable fighter and retracts his natural right to be buried. Antigone did not fear the consequences when she buried her brother, she stood by her decision because she knows the God’s are the ultimate power. Sophocles play Antigone shows the truth of

Factors Affecting Academicperformance Free Essays

Problem and Its Setting Introduction Academic performance is measured by the standing of rates of grades of student in every subject. Having a high level of performance on the academic area of a student suggest its competency and high level of confidence on its certain field. Students have their own attitude towards learning and achieving a high level of academic performance. We will write a custom essay sample on Factors Affecting Academicperformance or any similar topic only for you Order Now The development of their enthusiasm towards succeeding in their own field varies. In order for a student to succeed he needs to be armed with strategies and techniques that will supplement his desire to reach his goals.One way is to have an efficient and adaptive study habit. This phenomenon can be linked to multi factors that affect their study habit. Such factors can be found in their environment, these includes the type of house they live in; the people around them and the level of support they give; the student and his family’s daily routines; the availability of resources for studying; and also his family’s economic status, etcetera. Calbayog City, geographically, is a large city and it is also the focal point of many municipalities in the islands of Samar.That is why apart from the majority of students with families living in the city, it is also common in schools to have students that live in boarding houses since these students live in places far enough from Calbayog City. Christ the King College, specifically the College of Nursing shares t his commonality which brings the researchers to wondering whether there are comparisons and differences among BS Nursing students living in their homes and boarding houses in relation to their academic performance. Statement of the problemThis study aims at finding the factors affecting the level of academic performance among the BS nursing student of Christ the king college. It specifically seeks to answer the following questions: 1. what is the profile of the BSN students in terms of; `1. 1 age; 1. 2 sex; 1. 3 residency; 1. 4 civil status 1. 5 socio-economic status; 1. 6 number of household members; 1. 7 daily allowance; 1. 8 person supporting education; 1. 9 available learning materials; 1. 10 educational attainment; 2. What is the performance rating of BS nursing student in their major subjects? . What are the factors that affect the level of academic performance of BSN students? 4. Is there a significant relationship between the student’s profile and their level of academic performance?5 What are the implications of the findings of the study which can be utilized as a bases for the factors affecting the level of academic performance? Statement of the purpose This study aims to determine the different factors affecting the level of academic performance among BS nursing students of Christ the king college. It also tries to attain the following objectives; . To determine the profile of the BSN students in terms of; 1. 1 age; 1. 2 sex; 1. 3 residency; 1. 4 civil status 1. 5 socio-economic status; 1. 6 number of household members; 1. 7 daily allowances; 1. 8 person supporting education; 1. 9 available learning materials; 1. 10 educational attainment; 2. To determine the performance rating of BS nursing students in their major subjects. 3. To determine the different factors that affects the level of academic performance of the BS nursing students. 4. To find out the significant relationship between the rofile of the students and their level of academic performance; and 5.To determine the implication of the findings of the study which can be utilized as bases for the factors affecting the level of academic performance of the students. Significance of the study The study attempts to find out the factors affecting the levels of academic performance of the BS nursing students in Christ the king college. The results of the study will benefit the following persons: The administrators- this study will help the administrators of the school to determine new strategies and policies to mprove the academic performance of the students. The family- this will give awareness on hoe they pose an effect to the student’s realization of a good study habit and on how they can be a good support system. The students- this will present measures of improving in their academic performance Scope and Delimitation of the Study This study will focus on finding out the factors affecting the BS nursing students of Christ the King College living in their homes and boarding houses in relation to their academic performances.The respondents of the study will be the whole 4th year BS Nursing students of Christ the King College, Calbayog City. The researchers aim to use researcher module questionnaires as tools in collecting relevant date and information from the respondents. This will be conducted at Christ the King College, Calbayog City on the second semester of the school year 2010 – 2011. Theoretical Framework A direct offspring or subset of Sigmund Freud’s theory is Martin Ford’s motivational systems theory (MST). This framework focuses on the individual as the unit of nalysis, but embeds the individual in the biological, social, and environmental contexts that are crucial to development. MST attempts to describe the development of the whole person-in-context, in much the same way a biologist might describe an individual plant and its relation to its immediate ecological niche, as well as the larger ecosystems in which it resides (Pintrich Schunk, 1996). Ford proposed a simple mathematical formula that attempts to represent all these factors in one model. The formula for effective person-in-context functioning is:Achievement = (Motivation x Skill ) x Responsive Environment Biological Structure The formula proposes that actual â€Å"achievement and competence are the results of a motivated, skillful, and biologically capable person interacting with a responsive environment† (Ford, 1992, p. 70). The motivational systems theory does not attempt to replace or supersede any of the existing theories. Instead, it attempts to organize the various motivational constructs from different theories into one model. The main constructs are self-efficacy eliefs, the role of expectancy, and goal orientation. The formula suggests that in any behavior episode, there are four major prerequisites for effective functioning: 1. The person must have the motivation needed to initiate and maintain the activity until the goal directing the episode is attained. 2. The person must have the skill necessary to construct and execute a pattern of activity that will produce the desired result. 3. The person’s biological structure and functioning must be able to support the operation of the motivation and skill components. 4.The person must have the cooperation of a responsive environment that will facilitate progress towards the goal (Ford, 1992). This model attempts to provide a comprehensive theory of motivation and proposes that actual achievement and competence are the results of a motivated, skillful, and biologically capable person interacting within a responsive environment. Conceptual Framework Conceptual Paradigm of the Study Figure 1: Schematic paradigm of the study showing the factors affecting the BS Nursing students of Christ the King College living in homes and boarding houses in relation to their level of academic performance.As seen in the diagram, the study attempts to evaluate the factors affecting the BS Nursing students of Christ the King College living in homes and boarding houses in relation to their level of academic performance. The point of the arrows indicates the possible relationship of these factors to students’ level of academic performance. Statement of the Null Hypothesis The identifiable factors of the BS Nursing students of Christ the King College living in homes and boarding houses does not influence their academic performance. Definition of TermsThe following words are defined operationally and conceptually to have a better understanding of the study: Factors. These include all the elements or causes that produce result (warren, 2000). In this study, these include the factors identified as affecting the level of academic performance of 4th year BS Nursing students living in their homes and those living in boarding houses. Student. It is a learner who is enrolled in an educational institution (wikipedia). In this study, these include the entire fourth year nursing student living in their homes and in boarding houses.Academic performance. Academic performance refers to how students deal with their studies and how they cope with or accomplish different tasks given to them by their teachers (wikipedia). In this study, this refers to the achievements of the nursing students in the academic areas of their study. CHAPTER II REVIEW OF RELATED STUDIES AND LITERATURE This chapter contains some studies and literature believed to be related or relevant to present study. Materials used were taken from different publications, books and websites on the internet written by both local and foreign authors. Related studiesUsing a nationally representative sample of the American households, we examine the relation between the parental involvement in schooling and the child’s school performance. With a sample of 179 children, parents, and teachers, we investigate 3 hypotheses: (1) the higher the educational status of the mother, the greater the degree of parental involvement in school activities; (2) the younger the age of the c hild, the greater the degree of parental involvement; and (3) children of parents who are more involved in school activities do better in school than children with parents who are less involved.In an analysis of cross-sectional data, we discover support for the 3 hypotheses. The educational status of the mother is related to the degree of parental involvement in schooling, so that parents with more education are more involved. Parental involvement is related to the child’s school performance. Also, parents are more involved in school activities of the child is younger. The mother’s educational level and the age of the child are stronger predictors of parental involvement of schooling for boys than for girls.We do not, however, find a direct effect of maternal education status on school performance independent of parental involvement is school activities. We discuss these findings in light of the relation between families and schools. Investigation that adopted refined measures of family influences have tended to show that they are related more strongly to academic outcomes than are more global measures of family background. Kellaghan and his colleagues (1993) conclude, for example, that family social status or cultural background need not determine a child’s achievement at school.They propose that for academic success, it is what parents do in the home, and not children s family background, that is significant. Similarly, Sam Redding (1999(indicates that in relation to academic outcomes, the potential limitations associated with poor economic circumstances can be overcome by parents who provide stimulating, supportive, and language-rich experiences for their children. It is important, however, to recognize the nature of the interrelationships between family background characteristics and more refined family influences. In the development of a model of human development, for example, Stephen J.Ceci and his colleagues (1997) propose that the efficacy of f family influence for academic success is determined to a large degree by a child s family background. They observe that parent-child interaction s are the forces that lead to academic performance. In addition, they claim that academic success is achieved only if family background resources can be accessed to maximize the association between family influences and outcomes: relationships between family influences and academic achievement need to tale into account the potentially constraining or expanding opportunities provided by children’s family backgrounds.An alternate perspective is the confluence model, which proposes that children’s academic development is affected by the number of children n families, the age spacing among children, and whether children are only, first, or last born in families. The model claims, for example, that with short birth intervals between children, increasing birth order is related to lower academic performance. In contrast, with sufficiently large intervals, the birth-order pattern maybe mitigated or even reversed.Home background according to PISA (programme international student assessment, 2000) influences academic and educatio nal success of students and schoolwork, while socio-economic status reinforces the activities and functioning of the teachers and students. The learning environment that is free of barriers, or obstacles or distractions such as noise, gas/smoke pollutions and so on can constitute health hazards, which in turn affect or reduce student’s concentration or perceptual or conceptual focus to learning (Sprinthall, 1987). www. thefreelibrary. om All of the research reviews support the hypothesis that student performance depends on different socio-economic, psychological, environmental factors. The findings of research studies focused that student performance is affected by different factors such as learning abilities because new paradigm about learning assumes that all students can and should learn at higher levels but it should not be considered as constraint because there are other factors like race, gender, sex that can affect student’s performance. (Hansen, Joe B. 2000).Some of the researchers even tried to explain the link between students achievements, economic circumstances and the risk of becoming a drop-out that proved to be positive (Goldman, N. , Haney, W. , and koffler, S. , 1998, Pallas, A. , Natriello, G. McDill, E. , 1989, Levin, H. , 1986) B. A Chansarkar and A. Mishaeloudis (2001), explained the effects of age, qualification distance from learning place etc. on student performance. The performance of students on the module is not affected by such factors as age, sex, and place of residence but is associated with qualification in quantitative subjects.It is also found that those who love near the university perform better than other students. (Alexander, Gur et al. 1974; Fraser, beamn et al. 1997) explained that some of the practices adopted by college administration in higher education like residential colleges or organized study groups also help to increase performance. www. scribd. com Philips (1998) also found that parental education and social economic status have an impact on student achievement. Students with parents who were both college-educated tended to achieve at the highest levels.Income and family size were modestly related to achievement (Ferguson, 1991). Peng and Wright’s (1994) analysis of academic achievement, home environment (including family income) and educational activities, concluded that home environment and educational activities explained the greatest amount of variance. www. thefreelibrary. com The above studies are somehow related to these studies because they also dealt on the different factors that influences the level of academic performance of the students. RELATED LITERATUREStudents who are motivated are likely to perform well in their examinations. There are many factors that may contribute towards students’ motivation to achieve high grades in school. This study focuses on one possible factor, that is, the student’s home environment. This study attempted to find out whether the differences in academic achievement motivation among students can be attributed to differences in their home environments. In this study it was assumed that student’s home environments could be a possible determinant of their variations in academic achievement motivation. The value that different families attach to education could affect the student’s attitude to school and eventually affect his or her motivation for success in schoolwork. Many homes differ on factors such as family size, availability of learning materials, the parents’ level of education, parents’ occupation, income, parental encouragement and involvement. Atkinson and Feather (1966) observed that the achievement motivation of children whose fathers have attained high educational level and are in high income occupations tend to be high.Heckhausen (1967) cites several studies that have shown that achievement motivation increases with socio-economic status. Children with a high family income tend to attain high academic performance in the sense that they are able to buy educational materials that can greatly help them in their studies. The type of environment he or she lives in influences level of academic performance of a student. Students that live in an environm ent not conducive for learning will technically shows a low academic performance. In a study by Gottfried and Fleming (1998), home environment was found to have a statistically positive and significant effect on academic intrinsic motivation. Children whose homes had greater emphasis on learning opportunities and activities were more academically intrinsically motivated. Atkinson and Feather (1966) also states that, children from favourable home environments tend to have a high need for achievement as opposed to those from unfavourable home environments. The term â€Å"home environment† refers to all the objects, forces and conditions in the home, which influence the child physically, intellectually and emotionally.Different home environments vary in many aspects such as the parents’ level of education, economic status, occupational status, religious background, attitudes, values, interests, parents’ expectation for their children, and family size among others. Children coming from different home environments are affected differently by such v ariations. Out of the many effects that the home environment may have on the child, academic achievement motivation was singled out for study in this research. CHAPTER III RESEARCH MEHODOLOGYThis chapter presents a description of the research methodology used in this study which includes the research design, the respondents, the research locale and time of the studies, sampling technique, instrumentations and the data gathering procedures. Local and time of the study This study will be conducted during the second semester of the school year 2010-2011 at the College of Nursing of Christ the King College, Calbayog City. The Respondents: The respondents in this study are ___ students from 2nd year to 4th year nursing students of the Nursing and IHAP Department of CKC.These nursing students are identified to be living at home with their family and at boarding houses far from their family. These students are officially enrolled in CKC during the first semester of school year 2010 – 2011. TABLE I FREQUENCY DISTRIBUTION OF THE RESPONDENTS OF THE STUDY RESPONDENTSNo. of BSN 2No. of BSN 3No. of BSN 4% Students living in their homes Students living in boarding houses TOTAL100% Variables of the Study: Dependent Variable: a comparative study of factors affecting the academic performance Independent Variable: BSN students of Christ the King College, Calbayog City, living in boarding houses and their homes.Research Design The expost facto-survey method of research will be used to determine factors that will affect the level of academic performance among the 4th year nursing student of CKC living at home and boarding house. Expost facto- a type of research designs, which attempts to understand relationship among phenomena as they naturally occur without any intervention; often referred to as correlation research In the ex-post facto design the researcher does not have direct control over independent variables because their manifestations have already occurred or because they cannot be inherently manipulated.The investigator therefore examined the impact of living in homes and boarding houses (independent variable) on the level of academic performance among 4th year BSN (dependent variable) after the effects have been experienced. Research instrument The main instrument to be used in data gathering is a questionnaire prepared by researchers. Questionnaire will compose of bio-data of the respondents, and the questions to be answered by the respondent provided with the responses for the specific problem of the study. To be attached in the questionnaire is a letter stating the purpose of the study and the request of the researcher to the respondents to answer the given questionnaire honestly and completely. Sampling technique Stratified random sampling will be used in selecting respondents in the study since students among BSN are divided into 2 groups, 1st group are the students living in their home and the 2nd group are the students living in boarding house. Data gathering procedure The researchers will undergo the following procedures for the conduction of this study.First, a draft of the questionnaire will be submitted to the research instructor for final correction and revision. The approved questionnaire will be reproduced and distributed to our respondents-the BSN 4th year students of Christ the king college listed in the college registrar. The significant information and data that we will obtain will be presented, interpreted, and analyzed. Republic of the Philippines Christ the King Colle ge Calbayog City Dear Respondents, Greetings!We, the researchers, are presently conducting a study entitled â€Å"Factors Affecting Academic Performance of BSN Students of Christ the King College†, in partial fulfilment of the requirements for the degree in Bachelor of Science in Nursing. In this connection, we would like to request you to be one of our respondents of this study, rest assured that your identity and responses shall be treated with outmost confidentiality. Thank you very much for your cooperation. Sincerely yours, De leon, Zandra Sabandal, Jhonabel Solano, Jember Tarrayo, Ma. April Valenciano, Brinell Yangzon, Divine Noted by: Mr. Ronil C. Bachao,BSN,RM,RN,MAN Research adviser How to cite Factors Affecting Academicperformance, Papers

Accounting For Corporate Entities International Financial Reporting

Question: Discuss about the Accounting For Corporate Entities for International Financial Reporting. Answer: Part A The Australian Governments requirement to adopt International Financial Reporting Standards (IFRS) by the Australian firms for yearly reporting periods starting from 1st Jan 2005 and onwards has put forth several challenges for financial accountants in the country. Though amendments in accounting standards and introducing new standards is a constant phenomenon, however, the complete espousal of an entirely novel set of accounting standards in the country is without any precedent. Many domains of financial reporting have encountered considerable changes. One domain where sizeable impact was seen is intangible assets. Currently, the reporting system in the nation that addresses the disclosure of intangible assets is primarily overseen by AASB 138 Intangible Assets, and AASB 136 Impairment of Assets, that became enforceable from 1st January 2005 (Griff, 2014). The ensuing paragraphs analyze the recognition and disclosure of intangible assets by Australian entities following the introd uction of AASB 138 in 2005. The shift to IFRS in Australia has had material implications for the financial reporting and disclosure treatments pertaining to intangible assets. Before the espousal of IFRS, there was no equivalent standard to the newly formed AASB 138. The only relevant standard addressing the question of reporting and accounting for the intangibles was AASB 1013 Accounting for Goodwill. Together with AASB 1015 Accounting for the Acquisition of Assets, that obligated business acquisitions to be accounted for through the use of purchase method, AASB 1013 established the model to treat this crucial category of intangible (Australian Government, 2005). Quintessentially it necessitated that goodwill emanating during acquisition should be accounted for in the consolidated balance sheet of the company acquiring the other company and later on be paid off against earnings following the straight line method over a period of not more than twenty years (Dagwell, Wines and Lambert, 2011). Though AASB 1013 widely addressed the suitable treatment of goodwill, there did not exist a holistic framework that established the reporting and accounting requirements pertaining to identifiable intangible assets like mastheads, licenses, patents, brand names and so on. Resultantly, the treatment of such assets was not consistent among Australian companies (ICCA, 2012). This new standard applied to assets acknowledged as non-monetary and identifiable having no physical existence, including trademarks, research and development, goodwill, brand names and mastheads. As per AASB 138, only those intangible assets which are acquired at cost get recognition, whereas, intangible assets that are generated internally do not get any recognition. The exception to this rule is goodwill which can be accounted for during its acquisition as a component of business merger (Carlin and Finch, 2010). Besides this, intangible assets like in-process RD obtained through a business merger should be separately recognized from goodwill if they emerge as an outcome of legal or contractual rights or are distinguishable from the business (Steenkamp and Steenkamp, 2016). The AASB 138, deals with defining, recognizing and disclosing intangible assets and mandates financial statements to reveal for every distinctive category of intangible asset: a) useful life, method and rate of amortization, and b) accumulated amortization and the total carrying amount during the start and end of accounting period. AASB 138 has made fundamental changes in the manner in which intangible assets were recognized, accounted and treated in the Australian continent. The IFRS adoption implies that formerly treated intangible assets that were generated internally required being de-recognized. This would also include internally generated mastheads, brand names, goodwill, customer lists, publishing titles and the likes (Cheung, Wright and Evans, 2008). During the pre-adoption era, the likely impact of IFRS on companies reported performance has been frequently discussed in specialized accounting literature. It has been extensively agreed by academics and practitioners that AASB 138 is likely to have a material effect on the financial statements of such companies that would be compelled to derecognize some forms of intangible assets like brand names. Brand names and other such intangible assets may symbolize a considerable fraction of value for the companies, with many asserting that most of their market value pertains to brands (Australian Government, 2004). Ji and Lu (2014) examined the projected impact of the AASB 138 by evaluating the financial reports of a fictitious company. They identified that the fictitious company is likely to witness a fall in its net assets and a rise in its debt to equity ratio. The researchers concluded that one impact of AASB 138 may be a rise in the number of companies facing difficulties in fulfillin g their existent debt covenants, and that these companies are likely to make adjustments in their financial records to satisfy the debt covenant mandates required by banks. AASB 138 allows two grounds for measuring intangible assets post their original recognition. Under the cost model, intangible assets are measured at cost minus accumulated amortization if any and accumulated impairment loss if any. Under the revaluation model, the intangible assets are measured at revalued amount. Para 78 of the standard says that trademarks, patents, mastheads, etc. do not have active markets as each of these assets is unique (Australian Government, 2010). If the revaluation model has to be employed then every asset falling in same category should be measured by the same framework. However, as not many intangible assets possess active market, the applicability of revaluation model will be very rare and hence intangible assets are not likely to be revalued under AASB 138. In conclusion it can be stated that AASB 138 has been introduced in Australia with the aim to set down the treatment of intangible assets that are not specifically addressed in any other standard. The introduction of IFRS norms in the country has altered the state of affairs pertaining to the treatment of intangibles substantially. A wholesale set of standards governing both unidentifiable and identifiable intangible assets are now present. In many instances, this has led to considerably distinct treatment becoming the rule the most apparent being the movement from an amortization based treatment of goodwill to an impairment based regime. Australian companies have shown skepticism regarding the advantages that accrue from the adoption of IFRS and AASB 138 in particular. They have expressed concerned regarding de-recognition of intangible assets generated internally and the restrictions to an entitys capacity to revalue the intangible assets. The reason behind such concern is that AA SB 138 necessitates intangible assets having a fixed useful life to be paid off during such useful life and the intangible assets having an imprecise life are subject to the test of impairment. Part B Journal entries related to issue and forfeiture of share Journal Entries in the books of Gilt Edge Investment Ltd Amount in $ Sr. No. Date Particular Dr. Amount Cr. Amount 1 28.02.2016 Bank a/c Dr. 1800000 To Share Application A/c 1800000 (Being application money received from on shares. (as per working note1) ) 2 28.3.2016 Share Application A/c Dr 1800000 To Share Capital A/c 1000000 To Share Allotment A/c 800000 (Being amount received on share application money transferred to share capital account and remaining amount to share allotment account ) 3 28.3.2016 Share Allotment A/c Dr. 440000 To First Call A/c 40000 To Second Call A/c 40000 To Share Capital A/c 360000 (Being the additional amount received on application adjusted against first call and second call and remaining amount paid back) 5 28.03.2016 First Call A/c 40000 Second Call A/c 40000 To Share Capital A/c (Being amount transferred to capital account) 6 28.3.2016 Preliminary Expenses 20000 To Banks A/c 20000 ( Being share issue expenditure paid) 7 15.4.2016 Bank A/c Dr. 240000 To Share Allotment A/c 240000 (Being amount received by remaining shareholders of allotment) 8 15.05.2016 Share Allotment A/c Dr. 240000 To Share Capital A/c 240000 (Being amount transferred to share capital account) 154000 9 1.06.2016 Bank A/c Dr. 154000 To First Call A/c (Being amount received by remaining shareholders of allotment) 10 1.06.2016 First Call A/c Dr. 154000 To Share Capital A/c 154000 (Being amount transferred to share capital account) 11 15.06.2016 Share Capital A/c Dr. 48000 To Forfeiture Account 48000 (Being shares forfeited and amount transferred to forfeiture account (working note 2)) 12 20.06.2016 Bank A/c Dr 48000 Forfeiture Account Dr. 6000 To share capital account 54000 (Being the discount on reissue adjusted against credit balance of share forfeiture account) 13 30.06.2016 Share Allotment A/c Dr 270000 To Bank A/c 270000 (Being amount refunded to defaulting shareholders) 14 30.06.2016 Preliminary Expenses A/c Dr. 4000 To Bank A/c 4000 (Being expenses paid related to forfieture of shares) Working Notes Working Note for ascertaining shares according to pro-rata basis: Sr. no. Applicants No. of shares allocated Shares 1 100000 100000/500000*400000 80000 2 200000 200000/500000*400000 160000 3 200000 200000/500000*400000 160000 Working Note 1 Calculation of share application money Sr. no. Applicants Amount Paid Amount 1 100000 100000*5 500000 2 200000 200000*4 800000 3 200000 200000*2.5 500000 1800000 Working Note 2 Calculation of balance in forfieture account Sr. no. Particular Amount 1 No. of shares forfeited 12000 shares 2 Amount received on share application 30000 3 Amount received on share allotment 18000 Total amount received 48000 Part C Statement of Profit or Loss and Other Comprehensive Income Statement of Profit or Loss and Other Comprehensive Income in one statement and classification of expenses within profit and loss by function Note (Amount in $) Income Sales 4,50,000 Expenses Cost of Sales 2,28,000 Inventory on hand 1,56,000 Gross Profit 5,22,000 Salary wages 42,000 Other Expenses 9,600 Depreciation 1 82,500 Insurance 19,000 Rent 4,600 Provision of Long Service Leave 8,000 Impairment of accounts receivables 2,000 Profit before Tax 3,54,300 Income Tax Expense (30%) 2 1,06,290 Profit for the year after tax 2,48,010 Notes to Account Note 1. Depreciation Particular Motor Vehicle Plant Equipment Office Furniture Opening Balance 44000 190000 96000 Depreciation as per books 11000 47500 24000 Closing Balance 33000 142500 72000 Total 82500 Journal Entries Sr. No. Date Particular Dr. Amount Cr. Amount 1 30.06.2016 Income Tax expense A/c Dr. 106290 To Current Tax Liability A/c 106290 (b) Assets Carrying Amount Tax Base Taxable Temprory Difference Deductible Temporary Differences Accounts receivable (net) 43000 45000 2000 Motor Vehicle 33000 28000 5000 Plant Equipment 142500 136000 7000 Office Furniture 72000 51000 21000 Provision for LSL 8000 0 8000 Insurance 13200 13200 13200 Rent 13000 0 13000 Total Temporary Difference 23200 46000 Deferred tax liability 30% 6960 13800 Deferred tax asset 30% Beginning balances Increase/(Decrease) 6960 13800 Depreciation as per taxation norms Particular Motor Vehicle Plant Equipment Office Furniture Opening Balance 44000 190000 96000 Depreciation as per books 16000 54000 45000 Closing Balance 28000 136000 51000 Total 115000 Journal Entry Sr. No. Date Particular Dr. Amount Cr. Amount 1 30.06.2016 Deferred Tax Asset A/c Dr. 6960 Provision for Tax Expenses A/c Dr 113130 To Deferred Tax Liability A/c 13800 To Income Tax Payable 106290 References Australian Government. (2004). Disclosing the Impacts of Adopting Australian Equivalents to International Financial Reporting Standards. [pdf]. Available through: https://www.aasb.gov.au/admin/file/content102/c3/AASB1047_04-04.pdf. [Accessed on 6th October 2016]. Australian Government. (2005). Consolidated Financial Reports in relation to Pre-Date-of-Transition Stapling Arrangements. [pdf]. Available through: https://www.aasb.gov.au/admin/file/content105/c9/INT1013_04-05.pdf. [Accessed on 6th October 2016]. Australian Government. (2010). Intangible Assets. [pdf]. Available through: https://www.aasb.gov.au/admin/file/content102/c3/AASB138_07-04_ERDRjun10_07-09.pdf. [Accessed on 6th October 2016]. Carlin, M. T. and Finch, F. (2010). Resisting compliance with IFRS goodwill accounting and reporting disclosures: Evidence from Australia. Journal of Accounting Organizational Change, Vol. 6 Iss: 2, pp.260 280. Cheung, E., Wright, S. and Evans, E. (2008). The adoption of IFRS in Australia: The case of AASB 138 (IAS 38) intangible assets. Australian Accounting Review, Vol. 18, Iss: 3, pp. 248-256. Dagwell, R., Wines, G. and Lambert, C. (2011). Corporate Accounting in Australia. Pearson Higher Education AU. Deegan, C. (2014). Financial Accounting Theory. McGraw Hill Education AU. Griff, M. (2014). Professional Accounting Essays and Assignments. Lulu Press. ICCA. (2012). Chartered Accountants Financial Reporting Handbook. John Wiley Sons. Ji, X. and Lu, W. (2014). The value relevance and reliability of intangible assets: Evidence from Australia before and after adopting IFRS. Asian Review of Accounting, Vol. 22 Iss: 3, pp.182 216. Steenkamp, N. and Steenkamp, S. (2016). AASB 138: catalyst for managerial decisions reducing RD spending? Journal of Financial Reporting and Accounting, Vol. 14, Iss: 1, pp.116 130.

Faget Essays - Faget, Fucking, Austria, , Term Papers

Faget Im just a pretty boy, whatever you call it You wouldnt know a man if you saw it It keeps going on Day after day son, so you FAKE and we dont want none Im sick and tired of people teating me this way everyday, who gives a *censored* right now I got something to say to all the people that thing Im STRANGE, that I sould be outta here locked up in a CAGE Well you can suck my *censored* and Fucking Like it! -J. Davis

Roots of the Tragedy in Salem Essay

Roots of the Tragedy in Salem Essay Roots of the Tragedy in Salem Essay Ali Pendev Ms. Hodde 10AA English, 4th Hour 15 October 2011 Roots of the Tragedy in Salem Abigail Williams started and continued the tragedy of Salem. First Abigail threatens the girls to not tell the whole truth about what they were doing in the woods (Miller 20). If she had never threatened them to only say they danced, the girls would have told the whole story and get beaten instead of lie and start this tragedy. Another way Abigail starts and continues the tragedy is by blaming Tituba for being a witch. (Miller 45) Tituba has no power as a slave and Abigail knows they will believe her over Tituba so she accuses Tituba for making her drink blood and hurting her in other ways because she has compacted with the devil. Also, Abigail leads the rest of the girls to start blaming innocent, lower class people of witchery. (Miller 50-1) Abigail sets an example when she blames Tituba and then starts blaming random people after so the girls just go along with the pretending and start accusing random lower class people of being witches. Abigail Williams lead the girls to accuse m any innocent people and therefore she is responsible for starting and continuing the tragedy of Salem. Another person responsible for continuing the tragedy is Judge Danforth. One reason he is responsible for continuing it is he arrested 400 people and signed the death warrants of 72 of those people.(Miller 91) If he had not arrested all those people with the little and even no proof against them, the tragedy would not have been continued. Also, Judge Danforth denies people of getting lawers and therefore lowers their chances of proving that they were not bewitched. (Miller 105) If he had allowed lawers to come in and eveluate the proof and try to debate against it they could have proven the accusations false. Lasty, Judge Danforth believed the girls with no proof because he believed that witchery was spirits sent to hurt others and therfore cannot be seen. (Miller 105) Judge Danforth was not very smart in thinking that there was no proof because the spirits were invisible and if he would have listened to Hale, the expert, he could have denied the accusations and not continued the tr agedy. Danforth is accountable for continuing the tragedy because was fooled by the pretends of the girls and led to believing in invisible proof since the spirits of witches were invisible. Third and finally most accountable of all things was the Puritan society for starting and continuing the tragedy of Salem. The Puritan society is responsible for starting

How to Choose a Content Management System Essay Example | Topics and Well Written Essays - 500 words

How to Choose a Content Management System - Essay Example Overcomplicated, end-to-end packages can as much as quintuple site operational costs over human labor alternatives. Unfortunately, the breadth of many vendors' all too-inclusive 'silver-bullet solution' vision has left these companies struggling with platform lock-in, overengineered site infrastructures, exorbitant technical maintenance costs, and per-business-user costs averaging as much as $25,000 per year." Investing in this technology is not cheap; an enterprise-wide system such as Interwoven can cost over $300,0005 to purchase. Open-source solutions such as Zope may save on license fees but will have development and maintenance costs too. Common problems include overspending on the platform, poorly implemented search solutions6 and manually updating content - all of which undermines ROI and TCO. WebSideStory's paper addresses a real training need by identifying the strengths and weaknesses of the various approaches to CMS implementation and identifying how to leverage the technology to add value to the business. The paper is positioned to inform and persuade the reader that internet-based subscription CMS will prove to have the lowest TCO and ROI of any of the 4 approaches for implementing CMS (manual, automated, subscription o

Art analysis paper Case Study Example | Topics and Well Written Essays - 250 words

Art analysis paper - Case Study Example It is a brisk, magnificent, enchanting, puzzling, uplifted painting, appealing for my inner emotions, my grief and sorrow and my mind. I have also another allusion. The front pillar reminds me of Christmas and the New Year. The space around it is empty. That means that the modern families experience too much problems, because of their work overload and forgetting about their family traditions. This central pillar is an allegory for a lonesome business woman, who is beautiful and decorated and buys what she wants, but there is nobody around her except huge neon lights, splashes of colors and a lonesome road. I am found of such type of paintings. They make me think about those things, which are of the secondary importance for me in my daily life or I do not have too much time or desire to think about these issues. Such concepts as modernity, womanhood, loneliness, individuality occur to me once I look at the painting. I am sure that this is an allegory for the perverted ideals of the modernity, where carrying packages is better than children, holding your hands†¦Where there is no Christmas tree, but jus monstrous artificially amusing neon lights along the freeway leading from nowhere to

Reading reflection Essay Example | Topics and Well Written Essays - 250 words - 1

Reading reflection - Essay Example According to McLean, ethics and morality is a key ingredient of not only article editing but also the acquisition of information for the same (182). These critical aspects serve to establish and maintain not only the reputation of an individual journalist but also his /her employer. Persuasion of these modalities establishes a strong sense of trust from the audience to the reporter. Newspaper articles readers are aspiring to reading news from credible sources; those made by individual journalists or stations that practice and or embrace workplace ethical codes of conduct. The justification of the conclusion so made draws from the rationale of establishing a strong ethical perspective in journalism work. It is beyond reasonable doubt that any story that is aired live or written as a newspaper article should exhibit high levels of accuracy in factual data; journalist should not merely write stories. Besides, precision is critical for any piece of report; it means directly pinpointing the issue under discussion. Journalists must also establish a balance between justifiable and unjustifiable stories before

The role of Marketing Strategy and Planning

The role of Marketing Strategy and Planning What is the role of marketing strategy and planning in a business? As a number of literature and empirical research underline the importance of marketing strategy and planning (Cannon 1978; Drechsler et al. 2013; Bearden 2001), this paper aims to demonstrate the importance of strategic marketing planning and to discuss their roles in the business. It will be divided into three parts. First, related literature will be reviewed to define marketing strategy and planning. Then, the paper discusses marketing strategy and planning’s functions. And in the final part of the paper, example from venture project will be illustrated to display how these functions apply. Marketing strategy and planning’s definition Strategy provides direction and exhibits long-term objective, in which all organizational approaches and resource allocation need to relate to (Jain et al. 2012; Porter 2002). The strategy refers to three levels, corporate, business and marketing (Bearden, 2011), which need to be coherent and consistent to one other (Jain et al. 2012). Corporate strategy provides overall organizational guideline, such as corporate vision and establishment of key business objectives, whereas, strategy in business level relates to overall market, for instance, a market scope (Bearden, 2001). In marketing level, strategy will specifically deal with the marketing mix, target market and marketing execution (Bearden, 2001), for example, unique selling point (USP) proposition, pricing strategy, finance and operations (Lavinsky 2013; Githens 2011). While strategy frames direction, planning deals with detailed implementation and determines a mean in terms of timing and sequence (Jain et al. 2012). It displays what and how to execute strategies in detail (Bearden, 2001), and includes contingency plans to cope with unexpected situations (Schilit, 1987). There is a slightly difference between marketing strategy and planning terms, nevertheless, they are, somehow, relevant. Strategic marketing planning’s roles While marketing strategy functions as a guideline or ‘what-to-do’, marketing planning associates with ‘how-to’ implement those strategies (Jain et al. 2012; Lake n.d.). As these two concepts show a mutual supported process (Lake, n.d.), a combination between two areas, strategic marketing planning (SMP) is emerged. SMP is a term to describe a strategic guideline that all organizational staff undertakes to yield expected outcomes (Baker 2007; Lorette n.d.). So, the following section will focus on SMP by describing factors that shape marketing strategy and SMP’s functions in a business. Supported by Cannon (1978), Jain et al. (2012) proposed that marketing strategy concerns with external assessment, which are customer’s needs and competitor analysis, and internal evaluation, which is company’s capability. The interplay among these three pillars, or 3Cs’ analysis, shapes marketing strategy (Hernandez, 2013). Consequently, strategic marketing reflects customer’s needs, creates product differentiations and corresponds to company’s capabilities properly (Nystrà ¶m 1986; Hernandez 2013; Drechsler et al. 2013). Based on aforementioned planning characteristics and three strategy’s factors, strategic marketing planning yields four main beneficial functions (Blythe and Megicks 2010; Lorette n.d.). First of all, (1) SMP minimises potential risks related to inconsistency between marketing plan and customers’ needs (Cannon, 1978). As a well-conducted research reflects true customers’ needs, marketers could launch desirable product that match to the market. Secondly, (2) a well-organized SMP generates sustainable competitive advantages, such as distinct unique selling point. Thirdly, (3) SMP is a guideline for marketers to pursue business goals regards to certain aspects, for example, it shows financial forecast and clear-cut role allocation, leading to effective financial management and operational efficiency. Lastly, (4) as SMP includes 3C’s model analysis, potential opportunities in the future are identified (Schilit, 1987). Overall, SMP plays important roles, which relates to customer (a desirable product that serves market’s needs), competitors (the marketing mix differentiation), and company (an effective resource allocation). It also allows marketers to recognize future opportunity if SMP has been developed properly (Schilit, 1987). Example: Foodmates, a student cooking community application To demonstrating SMP functions, this following example, a venture project, will be illustrated. Foodmates is a cooking community application for Manchester-based students. To initiate this idea, marketing strategy was established according to three pillars, which are customer, competitor and company. With respect to customer, we reviewed secondary data and conduct primary research to identify opportunities that we could tap into. Students in Manchester represent potential market with specific needs and problems. Three vital student-related implications were raised, which are the lack of cooking skills, high mobile application penetration rate, and active social network interaction. We also included questions to test Foodmates’ conceptual idea. This will ensure that Foodmates will not be rejected from the market. Consequently, our business will bear less of potential risks that might be posed. As cooking application is in a highly competitive market, we analyse competitors’ strategies and their marketing mix, to create differentiation. According to these analyses, we hold on to our 3S’s USP, which are student-focused, simple recipes and sharing community, as our distinct attributes. Foodmates is the online cooking space, where Manchester-based students can contribute their simple recipes to others by posting food pictures with described recipes. This mechanic encourages sharing simple menus, which makes us different from other cooking applications. In company’s assessment aspect, we did financial forecast to estimate start-up budget and considered who should take responsible for particular jobs. Even though they were hypothetically estimated, it allows us to get a picture of what aspects marketing plan should include, and how marketing plan plays a role as a roadmap to achieve business goals. Conclusion In conclusion, marketing strategy determines direction, while planning relates to mean and implementation. The integration between these two aspects triggers strategic marketing planning (SMP) process. The roles of SMP are primarily based on three essential dimensions, which are customer, competitor and company. An effective SMP will reflect customers’ needs so it lowers product’s failure rate in particular market. Moreover, it creates not only product differentiation, but also effective resource allocation within the company. By consider customer, competitor and company aspects, the ultimate goal of SMP is a company’s sustainable success over other competitors in the market. References BAKER, M.J. (2007), â€Å"Marketing and corporate strategy†, in BAKER, M.J. (ed.), Marketing strategy and management, 4th ed., Palgrave Macmillan, New York, p. 50-76. BEARDEN, W.O. (2001), â€Å"Marketing’s strategic role in the organization†, in BEARDEN, W.O. et al. (eds.), Marketing: Principles Perspectives, 3rd ed., McGraw Hill Irwin, Boston, p. 51-73. BLYTHE, J. and MEGICKS, P. (2010), â€Å"Introduction to marketing planning†, in BLYTHE, J. and MEGICKS, P., Marketing Planning: Strategy, Environment and Context, Pearson, Edinburgh, p. 1-22. CANNON, T. (1978), â€Å"New product development†, European Journal of Marketing, Vol. 12 No.3, p. 217-248. DRECHSLER, W. et al. (2013), â€Å"Improving Marketings Contribution to New Product Development†, Journal of Product Innovation Management, Vol. 30 No.2, p. 298-315. GITHENS, G. (2011), A guide to the three types of strategy and business model scope, [Online] Available from: http://leadingstrategicinitiatives.com/2011/07/10/a-guide-to-the-three-types-of-strategy-and-business-model-scope/ [Accessed 11/01/2014]. HERNANDEZ, H. (2013), Simple Approach to a high level 3C’s Analysis, [Online] Available from: http://ochodigital.com/blog/simple-approach-high-level-3cs-analysis/ [Accessed 23/12/2013]. JAIN, S.C. et al. (2012), â€Å"Marketing and the concept of planning and strategy†, in JAIN, S.C. et al. (eds.), Marketing planning and strategy, Cengage, Australia, p. 3-27. LAKE, L. (n.d.), Marketing Strategy vs. Marketing Plan, [Online] Available from: http://marketing.about.com/od/marketingplanandstrategy/a/Marketing-Strategy-Vs-Marketing-Plan.htm [Accessed 23/12/2013]. LAVINSKY, D. (2013), Marketing plan template: Exactly what to include, [Online] Available from: http://www.forbes.com/sites/davelavinsky/2013/09/30/marketing-plan-template-exactly-what-to-include/ [Accessed 11/01/2014]. LORETTE, K. (n.d.), The role of marketing planning in business, [Online] Available from: http://smallbusiness.chron.com/role-marketing-planning-business-3234.html [Accessed 23/12/2013]. NYSTRÃâ€"M, H. (1986), â€Å"Balancing competition and cooperation, the key to successful marketing strategy†. In: 3rd International I.M.P. Research seminar on international marketing, France, September 1986. France: IMP, p. 1-19. PORTER, M.E. (2002), â€Å"What is strategy†, in MAZZUCATO, M. (ed.), Strategy for business, SAGE, London, p. 10-31. SCHILIT, W.K. (1987), â€Å"How to write a winning business plan†, Business Horizons, Vol.30 No.5, p. 13-22.

A Comparison of Antigone and A Dolls House Essay -- comparison compar

Similarities in  Antigone and A Doll's House    Ibsen's A Doll's House has been called the first modern play. The play was considered "revolutionary" because it broke several "molds" which had endured for centuries. Incredibly, much of what was considered "revolutionary" first appeared in Sophocles' play, Antigone - one of the first plays in existence.    In merely looking at the surface, one notices right away that both plays are significant in that they avoid the social temptation of using a man as a protagonist. Looking deeper into the stories, however, one can see that in even more contradiction with society, the female characters go against men. Both Antigone and Nora step into the spotlight as the female hero who has been put in a compromising situation and is forced to decide whether it is more important to follow what society dictates, or go with what they feel is moral and just.    Antigone is faced with the death of both brothers, one who is to be buried with full military rites, while the other, under dictate of the king, is to be cast aside and allowed ...

Critical Thinking Assignment: Buddhism

1. The question of Origin- Those who follow Buddhism have faith that the universe and god are one and the same. (Weider & Gutierrez, 201, 56) Buddhist turn to the teachings of Siddhartha Gautama also known as Buddha to live correct and at death escape the course of karma. After death, they trust they will become one with the universe. 2. The question of identity- The question of identity in Buddhism is answered in their belief that all living things are equal. They believe you must live according to the teachings of Buddha in order to escape karma and reincarnation after death. . The question of meaning/purpose- For Buddhist the primary goal is to reach Nirvana and end all personal suffering. In order to end suffering one must eliminate all fleshly desires and follow the teachings of Buddha which consists of the â€Å"Four Noble Truths† and the â€Å"Noble Eightfold Path†. 4. The question of morality- Because Buddhist believe everything is sacred they follow the † Ethical Code† instructed in the â€Å"Eightfold Path† which entails refrain from all forms of evil. The major points in the â€Å"ethical code† are; one must keep from taking a person’s life, stealing, immoral sexual behavior, lying and intoxication. 5. The question of destiny- Buddha rejected the idea Hindus hold about karma, which states that a person will continue to be reincarnated throughout time. He believed that one could escape through the denial of personal desires which lead to dissatisfaction because nothing in this world lasts. Buddha taught that everyone could reach Nirvana as long as they lived right. Once they reach Nirvana believers will live in a state where one feel neither hate nor love. Part 2: Compare and Contrast 1. The question of origin- Christians believe God is the creator of the universe and everything in it. Buddhist believers follow the idea that the universe and everything in it are one and the same. To the Buddhist everything has always existed unlike for Christians who believe there was a beginning which is explained in the book of Genesis. 2. The question of Identity-In Genesis 1:27 the bible states that we are created in the image of God. Just as we inherit traits from our parents we inherit traits from God. Buddhist believe humans and animals are one with the universe and both are equal in importance. 3. The question of meaning and purpose- For Christian’s the meaning and purpose of humans is found in John 17:3. John tells us that we are to know God through his Son Jesus Christ. We are to have a close intimate relationship with God. As ambassadors of Christ we are to go and communicate to the world what we know about Jesus, who makes this relationship with God possible. Buddhist do not believe in a personal God. They believe god is distant and does not become involved personally involved in people’s lives. The Buddhist believe their main purpose in to escape the karma and reach Nirvana where they will live without any desire. 4. The question of morality- Without God we are unable to determine what actions are right and wrong (Weider & Gutierrez, 2011, p 61) Christian believers follow the word of God as a guide to live their live. The bible calls believers to love God and to love their neighbor as they love themselves. These two commandments keeps believers from sinning against their neighbor. Buddhist believer in Buddha’s â€Å"Four Noble Truths† and the â€Å"Eight Noble Truths†. Their â€Å"Ethical Conduct† section says a person should conduct himself with â€Å"right speech, right action, and right livelihood. † These codes will liberate a person from the cycle of karma. Unlike Christians Buddhist do not believe in forgiveness the way Jesus offers it. However both beliefs agree that respect is inevitable to live in peace. 5. The question of destiny- Christians believe in heaven and hell. The difference in where a person will go depends on their acceptance in Jesus as Lord and Savior of their lives. Repentance of sin is followed by the forgiveness of Christ. A Christian will live for eternity in heaven if they accept the forgiveness offered by Jesus Christ. Buddhist believe â€Å"salvation† must be worked out. According to the teachings of Buddha anyone can reach Nirvana as long as the person works to behave â€Å"right† during their lifetime.

buy custom Scanning Electron Microscopy essay

buy custom Scanning Electron Microscopy essay Scanning Electron Microscopy is a category of the electron microscope, which uses highly focused beams of strong or high-energy electrons in order to generate diverse types of signals on the entire surface of the solid specimens. The high-energy electrons interact actively with the solid specimen atoms thus producing clear signals containing detailed information of the sample such as chemical composition, texture (morphology), orientation of sample materials, electrical conductivity of the sample, and crystalline structure. SEM produces many types of electron signals such as characteristics X-rays, secondary electrons, cathodoluminescence (light), back-scattered (BSE) electrons, transmitted electrons, and specimen current, which result from, active interactions of electrons beams with specimen atoms near or at the sample surface (Joseph Linda 2003). SEM technology, especially the secondary electrons imaging (SEI), is highly effective as it can be able to produce extremely high-resol ution specimen images revealing extremely small details even of size lower than 1 nanometer (nm). In addition, SEM is even capable of analyzing selected points on the sample an approach extremely useful in semi-quantitatively or qualitatively analysis. In order to understand Scanning Electron Microscopy (SEM), its concepts such as the basics of SEM as well as the Structure and Working of SEM are carefully analyzed. The SEM uses focused beams of many electrons to create the specimen image and gain information regarding its composition and structure. The most basic steps involved in the SEM are: A unique stream of strong electrons are produced by the electron guns in the high-vacuum chamber, the stream with positive electrical potentials, is then accelerated towards a solid specimen while being focused and confined using magnetic lenses and metal apertures into a very thin, highly focused, and monochromatic beam. The solid sample is highly irradiated by this beam and interactions quickly occur inside this highly irradiated sample thus affecting the beam of electrons. These effects and unique interactions are detected and quickly transformed into the specimen image. The structure of SEM comprises many parts, which work together, to achieve the overall objectives of this machine. The first and most basic part of SEM structure is the Electron Gun. This part is paramount as it is the only source of the electrons in SEM. In most cases, Electron Gun is a unique v-shaped filament manufactured using tungsten or LAB6 (lanthanum hexaboride) cathodes that are perfectly wreathed with the Wehnelt cap also referred to as Wehnelt electrode (Patrick 2009). The other part of the SEM structure is the condenser lenses. It has two-condenser lenses referred to as first and second condenser lens respectively, which are used to condense the electron beams flowing from the electron gun. In addition, it has deflection coils, which are used to deflect the electron beams flowing from the electron gun. Objective lenses are also found in the SEM structure. In addition, it has electron detectors that are used to detect various types of signals such as X-ray detectors, and B ackscatter electron detectors. It also has a vacuum pump which is used to create a vacuum in the SEM. Vacuum in the specimens chamber creation is crucial because it aids in the only specimens pretreatments necessary for this process which is the metal coating of the specimens. This unique procedure is only done in a complete vacuum evaporator and lasts for approximately 15 minutes. The standard working of SEM is unique and intriguing. A finely and highly-focused beam of electrons scanned across the entire sample surface results in generation of back-scattered electrons, characteristic X-rays, and secondary electrons. These electron signals are thoroughly collected by electron detectors in order to form clear images of the specimen displayed on the screens made of cathode ray tubes (Goldstein, Newbury, Lifshin, 1981). All the features obtained from the SEM images are then analyzed to determine their elemental compositions and other features. Data output in SEM is carefully generated in the real time on the Cathode Ray Tube (CRT) monitor. The spectra and images obtained in the screen scan be easily printed, recorded, or even emailed. Buy custom Scanning Electron Microscopy essay

Effective Lesson Objectives

Effective Lesson Objectives Lesson objectives are the key element in creating effective lesson plans. The reason for this is that without stated objectives, there is no measure of whether a particular lesson plan produces the desired learning results. Therefore, time needs to be spent before creating a lesson plan by writing effective objectives. The Focus of Lesson Objectives In order to be complete and effective, objectives must include two elements: They must define what is going to be learned.They must give an indication of how that learning will be assessed. First, an objective tells students what they are going to be learning in a lesson. However, the objective does not end there. If it did, they would read like a table of contents. In order for an objective to be complete, it must give the students some idea of how their learning is going to be measured. Unless your objectives are measurable in some manner, there is no way that you can produce the evidence necessary to show that the objectives were in fact met. Anatomy of a Lesson Objective Objectives should be written as a single sentence. Many teachers like to start their objectives with a standard beginning such as: Upon completion of this lesson, the student will be able to.... Objectives must include an action verb that helps the students understand what they are going to learn and how they will be assessed. In Blooms Taxonomy, Bloom looked at verbs and how they related to learning, dividing them into six levels of thinking. These verbs are an excellent starting point for writing effective objectives. A simple learning objective that meets the criteria listed above is: Upon completion of this lesson, the student will be able to convert fahrenheit to celsius. By stating this objective from the beginning, students will understand exactly what is expected of them. Despite everything else that might be taught in the lesson, they will be able to measure their own learning if they can successfully convert fahrenheit to celsius. In addition, the objective gives the instructor an indication of how to prove that learning has taken place. The teacher should create an assessment that has the student perform temperature conversions. The results from this assessment show the teacher whether or not the students have mastered the objective. Pitfalls When Writing Objectives The main problem that teachers encounter when writing objectives is in the choosing of the verbs that they use. As previously stated, Blooms Taxonomy is a great place to find many action verbs that can be used when writing learning objectives. However, it can be tempting to use other verbs that are not part of the taxonomy such as enjoy, understand, appreciate, and like. An example of an objective written using one of these words is: Upon completion of this lesson, the student will understand why tobacco was such an important crop to the settlers in Jamestown. This objective does not work for a couple of reasons. The word understand leaves a lot open to interpretation. There were a number of reasons why tobacco was important to the settlers at Jamestown. Which one should they understand? What if historians disagree about the importance of tobacco? Obviously, because there is a lot of room for interpretation, students do not have a clear picture of what they are expected to have learned by the end of the lesson. Second, the method for measuring learning is not clear at all. While you might have an essay or other form of assessment in mind, the student is not given insight into how their understanding will be measured. Instead, this objective would be much clearer if it was written as follows: Upon completion of this lesson, the student will be able to explain the impact that tobacco had on the settlers at Jamestown. Upon reading this objective, students know that they are going to be learning about not only the impact that tobacco had on the colony, but they are also going to have to explain that impact in some manner. Writing objectives is not meant to be a form of torture for teachers, but instead, it is a blueprint for success for both teachers and students. Create your objectives first, and many questions that need to be answered about your lesson will fall into place.

Critically Evaluate the Contribution the Paper Makes to the Knowledge Essay

Critically Evaluate the Contribution the Paper Makes to the Knowledge Base On Strategic Management In Organisations - Essay Example Review of Theories Following are some of the theories which contribute to the paper’s objective. Goal setting has been considered as one of the most empirically investigated HRM practices undertaken in organizations (Rauch, 2007, p.6). The study of previous literature reveals that goal setting contributes to the process of decision making in organizations through the way of increasing the motivation of workers. Under the system dynamic approach, Warren has stated the importance and critical factor for setting of appropriate goals for the attainment of organizational objectives. He has put forth that managers often overestimate or underestimate the obtainable performance which causes the organizations to lose out on opportunities of growth and resource utilization while trying to attain ideal goals which are unrealistic (Hirsch, 2001, p.133). The common errors of setting performance goals are that they undershoot the potential of the situation or aim to attain such outcomes whi ch are not possible (Warren, 2008, p.328). Barlas and Yasarcan (2008), has put forth the comprehensive model of goal dynamics adopted through the perspective of the systems dynamics. They have emphasized on the limitations or drawbacks of the simple structure of goal seeking in the complex and social systems (Ragg, 2011, p.99). Under the structure there is modification of the state and reaches and approaches the goal with a negative and exponential behaviour. They have also emphasized on the roles of intangible soft variables which are associated with goal dynamics in organizations. Some of the major efforts have gone into the building of a model which considers such intangible factors like... The paper primarily contributes to the building of a model which depicts the setting of goals, management by objectives and training and development are considered to be some of the major components in human resource management required for enhancing the productivity of employees and consequently adding the performance of the organization on the whole. The contribution of the simple goal setting theory has been presented in the paper; however, scholars are critical about the application of the same in complex organizational settings. Researchers like Barlas and Yasarcan have emphasized on the components of intangible variables and their importance in organizations. They have shown a correlation between the goal setting theory and its influence on the motivation of workers and the goal commitment of workers. It is found that the goal dynamics plays an important role in the knowledge base of organizations. This paper makes a conclusion that most importantly information technology which forms a critical component in any knowledge based organization is influenced by the goal dynamics. Organizations are required to keep up the ever changing technologies and as such their short and long term goals also keep changing. Moreover they are also meant to focus on the optimum use of intangible resources for ensuring greater financial returns and attainment of greater competitive advantage. Lastly the paper is found to make a major contribution to the engineering sector through the presentation of the reasons of choosing the best suited engineering alternatives from many different design alternatives.

Develop an ethics program for a company Essay Example | Topics and Well Written Essays - 1750 words

Develop an ethics program for a company - Essay Example s regard, the government also puts in considerable amounts as donations to the non-profits that help the government in rendering public services and other socially-relevant works. There are many issues involved when doing non-profit work but foremost among them is the proper and accurate handling of donated funds. This means there should be proper accounting and audits of where the funds were spent and whether these funds achieved their intended purpose. When government funds are involved, then more reason for a consultancy firm to have a code of ethics adopted as early as possible. This should ideally be put in place before any of the criticisms from various stakeholders get loud enough (especially coming from politicians) to severely impede the effectiveness of these non-profit organizations to do their work. It can only mean the consultants will not deal with non-profits which have questionable dealings and other activities which do not jive with their stated public service mandate. There are practical and great reasons why a code of ethics should be put in place and primary among the reasons is that it is very easy to misrepresent the organization in the name of supporters, donors or the beneficiaries (Horton & Roche, 2010, p. 79). If funds are misused, credibility suffers. Management consultants follow their own code of conduct when dealing with clients. In particular, a consultancy firm that deals mostly with non-profit organizations which derive their funding mostly from government donations must pay close attention to how these funds were obtained from the donating government agency and how proper the disbursements were. This paper talks on the broader responsibilities of management consultants and will discuss on the ethical aspects of providing consultancy services to government-funded non-profit groups. My three-member company will adopt a code of ethics built along the following line, namely: Client Services – all employees of the consultancy

Aotmic Bomb Essay Example | Topics and Well Written Essays - 500 words

Aotmic Bomb - Essay Example According to Colonel Paul Tibbets, The man who dropped the bomb. The original plans were to have the bomb dropped in Germany but the idea was dropped after Germany surrendered. Japan was not the primary target. The decision to drop the bomb to Japan was considered after Germany surrendered (Studs). Critics also argue that there was an element of racism, why was the bomb drooped on Japan and not Germany, was it because greater precautions were exercised in considering to drop the bomb on Germany which was a "white" nation and less care was taken against Japan as they were "yellow". If America really wanted to use the bomb in Germany then, the Manhattan project would have been accelerated (Edward). The assertion that the USA bombed Japan to end war wasn't correct but a war gimmick to justify the massacre of innocent civilians asks (Tony). The USA had to show its rival, the USSR that they were capable of destroying a city completely. To prove to this the bomb had to be tested on human beings. The Japanese squadrons were fighter jets, piloted by Japanese suicide pilots in an effort to fight the Americans. These suicide pilots died in attempt to bomb American ships and military bases. In this context it wasn't necessary to bomb Japan as their weapons and military equipment were inferior.

The Mystery of the Mayan Decline Essay Example for Free

The Mystery of the Mayan Decline Essay Can say for certain what happened to the Mayan people, but theories abound and include varied possible alternatives to explain the abrupt and mysterious disappearance of the Mayan civilization. It is believed that Queen Hatshepsut dressed as a man to gain support of the Egyptians. After her death, her successor removed as many remnants of her rule as possible. Although a pharaoh, her mummified remains and tomb have never been conclusively found. Tutankhamen died young, at around 18 years of age. However, his cause of death has not been confirmed. Did he die of an injury, of illness, or was he murdered? Considered the â€Å"Mummy’s Curse,† a series of unexplainable, unfortunate, or tragic events that happened to the people who were present at the opening of Tutankhamen’s tomb. The monumental size and complexity of can say for certain what happened to the Mayan people, but theories abound and include varied possible alternatives to explain the abrupt and mysterious disappearance of the Mayan civilization. It is believed that Queen Hatshepsut dressed as a man to gain support of the Egyptians. After her death, her successor removed as many remnants of her rule as possible. Although a pharaoh, her mummified remains and tomb have never been conclusively found. Tutankhamen died young, at around 18 years of age. However, his cause of death has not been confirmed. Did he die of an injury, of illness, or was he murdered? Considered the â€Å"Mummy’s Curse,† a series of unexplainable, unfortunate, or tragic events that happened to the people who were present at the opening of Tutankhamen’s tomb. The monumental size and complexity of can say for certain what happened to the Mayan people, but theories abound and include varied possible alternatives to explain the abrupt and mysterious disappearance of the Mayan civilization. It is believed that Queen Hatshepsut dressed as a man to gain support of the Egyptians. After her death, her successor removed as many remnants of her rule as possible. Although a pharaoh, her mummified remains and tomb have never been conclusively found. Tutankhamen died young, at around 18 years of age. However, his cause of death has not been confirmed. Did he die of an injury, of illness, or was he murdered? Considered the â€Å"Mummy’s Curse,† a series of unexplainable, unfortunate, or tragic events that happened to the people who were present at the opening of Tutankhamen’s tomb. The monumental size and complexity of can say for certain what happened to the Mayan people, but theories abound and include varied possible alternatives to explain the abrupt and mysterious disappearance of the Mayan civilization. It is believed that Queen Hatshepsut dressed as a man to gain support of the Egyptians. After her death, her successor removed as many remnants of her rule as possible. Although a pharaoh, her mummified remains and tomb have never been conclusively found. Tutankhamen died young, at around 18 years of age. However, his cause of death has not been confirmed. Did he die of an injury, of illness, or was he murdered? Considered the â€Å"Mummy’s Curse,† a series of unexplainable, unfortunate, or tragic events that happened to the people who were present at the opening of Tutankhamen’s tomb. The monumental size and complexity of can say for certain what happened to the Mayan people, but theories abound and include varied possible alternatives to explain the abrupt and mysterious disappearance of the Mayan civilization. It is believed that Queen Hatshepsut dressed as a man to gain support of the Egyptians. After her death, her successor removed as many remnants of her rule as possible. Although a pharaoh, her mummified remains and tomb have never been conclusively found. Tutankhamen died young, at around 18 years of age. However, his cause of death has not been confirmed. Did he die of an injury, of illness, or was he murdered? Considered the â€Å"Mummy’s Curse,† a series of unexplainable, unfortunate, or tragic events that happened to the people who were present at the opening of Tutankhamen’s tomb. The monumental size and complexity of can say for certain what happened to the Mayan people, but theories abound and include varied possible alternatives to explain the abrupt and mysterious disappearance of the Mayan civilization. It is believed that Queen Hatshepsut dressed as a man to gain support of the Egyptians. After her death, her successor removed as many remnants of her rule as possible. Although a pharaoh, her mummified remains and tomb have never been conclusively found. Tutankhamen died young, at around 18 years of age. However, his cause of death has not been confirmed. Did he die of an injury, of illness, or was he murdered? Considered the â€Å"Mummy’s Curse,† a series of unexplainable, unfortunate, or tragic events that happened to the people who were present at the opening of Tutankhamen’s tomb. The monumental size and complexity of

Intels International Strategic Management

Intels International Strategic Management Intel has reported a 12% boost in net profits to $2.01bn for the third quarter, contrasted with an income of $1.79bn in the year-ago quarter, on profits up 1% at $10.21bn. Operating profits rise 12% annual to $3.09bn, whereas weak EPS rise 17% to $0.35. (Des Laffey 2009, p14-18) The corporation also repurchased 93 million shares of common stock for $2.1bn throughout the period. It said mobility income rise 18% annual to $4.68bn, whereas digital venture profits fell 3% to $5.31bn, and profits from others chop down 64% to $218m. (Edward 2009, p352-60) Organically, Asia Pacific profits rise 3% to $5.38bn, whereas US profits cut down 9% to $1.88bn. Europe income increases 3% to $1.88bn, whereas Japan profits grown up 7% to $1.05bn. The sales incorporate an after-tax mutilation incriminate of $162m linked with its speculation in Numonyx, a flash-memory cooperative project with STMicroelectronics. (Sandeep and Arvind 2009, p404-14) Product selection, well-built cash flow, promise to positioning innovative technology and market impetus will allocate Intel to outpace peer corporations at a time when trade levels are hard to forecast. (Robert 2009, p134-43) Intels international business Strategy Intel Corporation (Intel) is a semiconductor chipmaker, offering sophisticated technology answers for the technology and communications corporations. (Daft 2003, p27-29) Intels products comprise of microprocessors, chipsets, motherboards, flash memory, and communications infrastructure parts (together with network and entrenched processors), wired and wireless connectivity goods, goods for networked storage space, appliance processors, and cellular baseband chipsets. (Lewandowski and Hà ¶chstà ¶tter 2008, p309-40) Intels consumers comprise original equipment manufacturers (OEMs) and original design manufacturers (ODMs), personal computer (PC) and network communications goods consumers, and further manufacturers. (Sandeep and Arvind 2009, p404-14) Its platforms comprise of principles and programs for example wireless fidelity (WiFi) and Worldwide Interoperability for Microwave Access (WiMAX), hardware and software that might comprise technologies for example Hyper-Threading Technology (HT Technology), Intel Virtualisation Technology and Intel Active Management Technology (Intel AMT), and other offering services. The corporation functions through three operating parts: digital enterprise, mobility and all other. (Robert 2009, p134-43) In the first segment of 2008, the corporation accomplished the divestiture of its flash memory assets to Numonyx. The Digital Enterprise Group (DEG) offers computing and communications stands for production and service providers. (Robert 2009, p134-43) The goods of this section are integrated into desktop personal computers, the infrastructure for the World Wide Web and project computing servers. DEGs goods comprise microprocessors, and associated chipsets and motherboards premeditated for the desktop (with customer desktop), in addition to enterprise computing market parts and communications systems parts, for example network processors and embedded microprocessors. (Lewandowski and Hà ¶chstà ¶tter 2008, p309-40) The corporation produces platform answers grounded on its microprocessors, chipsets and motherboard goods, which are designed for use in the desktop marketplace section. The other section comprises the digital home cluster, the digital health cluster and the control platforms cluster. (Sandeep and Arvind 2009, p404-14) The digital home cluster performs computing and communications platforms for customers at residence, including amusement applications and customer electronics appliances. Its products comprise microprocessors and chipsets for in house activity PCs, and entrenched consumer electronics designs, for example digital televisions, video recorders and set-top boxes. (Lewandowski and Hà ¶chstà ¶tter 2008, p309-40) The digital health cluster aims international trade prospects in healthcare study, diagnostics and output, and individual healthcare. It concentrates on healthcare information innovative and sophisticated technologies, private health products and bio-medical goods. The channel platforms cluster builds the corporations global existence in international industry. (Jarzabkowski 2004, p529-60) Additionally, it produces platform solutions intended to meet up home industry needs in certain geographies. The corporations business enterprise capital association, Intel Capital, makes equity reserves in technology start-ups and corporations globally. Intel Capital spends in a variety of corporations offering hardware, software and other product services, targeting venture, home, mobility, health, customer Internet and semiconductor production. (Dave 2007, p381-82) Basis of competitive advantages Intel is the global leading semiconductor chip producer, innovating incorporated digital technology platforms for the computing and communications market. (Vaara, Kleymann, and Seristo 2004, p1-36) The corporation has a strong industry place in all of the three sub sections of the microprocessor industry: desktop, mobile, and server. Important product names for Intel consist of: Core 2 Duo, Pentium D and Pentium 4 in desktops; Core 2 Duo, Core Duo and Pentium M in notebooks; and Xeon and Itanium in servers. In 2008, Intel had an industry share of 13.3% in the semiconductor industry, whereas Samsung Electors, the second leading seller, had an industry allocate of 8.7%. (Johnson, Scholes and Whittington 2008, p28-33) Intel has a leading product figure, which it has effectively recognised in spite of operating in a market where products are progressively more becoming commoditised. More prominently, the corporation has managed to magnetise the interest of customers through its Intel Inside product promotion. (Sutherland and Canwell 2004, p10) Business Weeks Interbrand Best Global Brands 2007 has positioned company at the seventh position, with a product worth of $30,954 million. Company has a strong industry position and product image, which augments its bargaining control and enhances shareholder buoyancy. (Johnson, Scholes and Whittington 2008, p28-33) Basis of competitive advantages in international market Traditionally, company has been a principal in introducing innovative technologies, in addition to revolutionary innovative manufacturing processes. Having the mainly superior manufacturing equipment offers noticeable benefits, with lesser cost and the aptitude to manufacture higher performance goods. (Lynch 2005, p18) Company plans to initiate an innovative microarchitecture roughly every two years and incline the next invention of silicon development technology in the superseding years, giving Intel a roadmap for incessant development in its key product lines. (Stacey 2007, p91) In 2008, company started manufacturing microprocessors supported on its 45nm Hi-k metal gate silicon expertise, and is predictable to initiate an innovative micro architecture on 45nm development machinery in 2008. (Edward 2009, p352-60) The corporation is also operational on the 32nm process technology, with strategy to manufacture the innovative technology in 2010. Well-built technological potentials have helped company hasten product growth. The corporations innovative product launches in 2007 incorporated Intel Core 2 Quad, Intel Core 2 Duo processors, Quad-core and dual-core Intel Xeon processors, and Intel Core 2 Duo mobile processors manufactured using 45nm technology. Intel also initiated storage server SSR212MC2 for SMEs operations, and company Ultra Mobile Platform 2007 for Mobile Internet Devices (MIDs) and ultra-mobile PCs, amongst others. (Edward 2009, p352-60) Intel system of manufacturing amenities, and congregation and experiment facilities, offers it a viable advantage over fables semiconductor corporations, for example Broadcom Corporation, NVIDIA, QUALCOMM, and VIA Technologies. This leading scientific competence enhances the corporations product portfolio. (Johnson, Scholes and Whittington 2008, p28-33) Value chain analysis With the beginning of the E-commerce inducement in 1998 company has came out as the industry giant in the design and production of semiconductors and microprocessors, earlier to execution of E-commerce orders were filled through phones, faxes and overnight parcel carriers. Nowadays this structure produces almost $1 billion sales per month (Des Laffey 2009, p14-18). In terms of value chain notion the company has had extraordinary benefits with the help of E-commerce. Let us examine companys e-commence approach in terms of Value Chain conception. Examining the Value Chain on Intel business both the support activities and the principal actions are conceded out with the help of E-commerce. According to Intels technology journal it shows that Intels E-commerce environment is flattering progressively more multifaceted. (Waters 2005, p15) This development is exponential is the pace of new application being set up and stirring application being upgraded (Des Laffey 2009, p14-18). E-commerce is a very vital and helpful business approach in todays world where workstation and internet are indispensable needs of existence. Intels main achievement or market control apart from the reality that it is the biggest microprocessor in the world is also due to the completion of E-commerce solutions. (Vaughan and Zhang 2007, p1c) Strategic Environment of Intel Corporation Every corporation around the world has to take strategic judgment to maintain in the industry as a business body in the long run. The company is also implementing the common strategic introduced by Porter in creating and supporting a superior performance in the industry. (Tanriverdi and Venkatraman 2005, p97-119) The company is using the Generic approaches to achieve competitive advantage over its opponents and in becoming the industry leader. (Steeve and Joanne 2009, p8-12) Cost Leadership The company is cutting expenditure in its supply chain. Building the correct manufactured goods in the right quantity is an exhausting task. Whats distorted is the companys capability to handle this intricacy. (Sandeep and Arvind 2009, p404-14) The company has re-engineered its supply chain from back-to-back- and when it comes to cutback cost on its supply chain, the companys numbers are uniformly inspiring. In 2004, Intel saved $1 billion of its costs by re-engineering its internal processes. It accumulates another $1 billion in 2005, and it is aiming $500 million more in 2006. (Des Laffey 2009, p14-18) Focus According to Porter the focus approach has two deviations. In the cost focus an organisation seeks a cost benefit in its objective section, while in differentiation focus an organisation seeks differentiation in its target segment (Des Laffey 2009, p14-18). The company seems to employ the differentiation focus variants of the focus approach. The company is still also paying attention on its core product the microprocessors. Without hesitation the company is implementing the Generic approach in its market, by cutting the cost in its supply chain to acquire cost control, by diversifying into diverse products for example health care, customer electronics etcà ¢Ã¢â€š ¬Ã‚ ¦ and however focusing on its principal production of microprocessors. In terms of strategic management these are the strategies Intel should take to generate and maintain better performance in the industry in addition to in the market. (Des Laffey 2009, p14-18) Intels Five Rival Forces Strategy There is little opportunity that a new competitor would enter the microprocessors industry and pretence an intimidation to Intel Corporation. A new competitor would require to develop an appropriate microprocessor product, requiring considerable resources expenditures and many years of engineering effort, the expansion of high performance microprocessor equivalent to Intel would possible need no less than fours year (Dodge and Kitchin 2007, p431-45) There are no substitutes for microprocessor but customers have a choice of diverse brands processors. The company has its own suppliers which provide raw materials and the company produces the processors and other devices. In business the major strategy is to convince the buyer and Intel has up to now done a lot to convince its buyers get providing pioneering processors and other devices and however Intels competitors are doing the same. (Page 2007, p28-30) The five competitor forces are present for every corporation but the altitude of impact it has varies from corporation to corporation. The intensity of impact it has on company is quite low comparing to parallel corporations in the same industry. (Robert 2009, p134-43) SWOT analysis Every corporation has internal and external surrounding factors; these factors do affects the performance of a corporation. (Robert 2009, p134-43) Firms have to obtain major strategic decisions to trounce such aspects. To examine the internal environmental aspects affecting companys we us SWOT analysis. Strengths Intels famous Brand name Introduction of innovative products Strong Advertising campaigns Weaknesses Intels world ranking of most powerful brand has dropped 10 places in 2007 Decline of Share price. Opportunity Diversifying into Different products Threats Strong competitors such as AMD, IBM. Intels well-known Brand name is its core force, and there are several other strengths that it has which is technique Intel lead the global industry of microprocessors. Intels world ranking plunged in first quarter of 2007 by 10 places primarily due to strong rivalry by Intels archrival AMD. Intels has assorted opportunities, for instance the diversification into different products. (Robert 2009, p134-43) Corporation has strong threats from its opponent AMD, in order to reduce the intimidation Intel constantly has to be one step ahead of its opponent, and to do so this requires most important premeditated decisions to be made and managed. (Des Laffey 2009, p14-18) PEST analysis To investigate the External environmental aspects affecting Intel Corporation we us PEST analysis Political Lawsuits by the competitors Antitrust law in America Economical Intel sold its XScale processors business to Marvell Technologies Social Intels sponsorship of the science talent search. Technological RD for better performance microprocessors Intel Corporation was criticised by its rivals consequently; it had to face political dilemmas over a period of time. The company sold its XScale processors, on June 2006 the company agreed to put up for sale its communications and application processor units to Marvell Technology, a storage, communications and chip manufacturer, for $600 million (Dorothea 2009, p171-83). The shift was a strategic judgment intended to allow Intel to spotlight its recourses on its core processors and server market. The company also participates in social ascription of the society in 1998 Intel became the representative support of the Science Talent Search held every year in United States. (Sandeep and Arvind 2009, p404-14) This is to glance for new talents for the prospect of the corporation. Intel maintain to research and develop inventive products, RD is decidedly essential for Intel to endure in todays competitive industry, and foremost strategic judgment are concerned on how, when and what to innovate. (Sandeep and Arvind 2009, p404-14) Globalisation drivers in competitive industry Company has entered into various tactical alliances in latest years. In January 2007, Sun Microsystems and Intel formed a tactical coalition cantered on the Intel-authorised Solaris operating system. Sun faithful to bring a complete product of venture and telecommunications servers, and workstations, supported on Intel Xeon processors. (Robert 2009, p134-43) The range of this accord spans Solaris, Java and NetBeans software, and Intel Xeon microprocessors, in addition to added Intel and Sun enterprise-group products. STMicroelectronics, Intel and Francisco Partners signed an ultimate accord in May 2007 to generate an innovative self-sufficient semiconductor corporation from the important assets of their trade, which in 2006 produced roughly $3.6 billion in collective annual profits. (Sandeep and Arvind 2009, p404-14) Intel and Asustek Computer, the worlds leading manufacturer of PC motherboards, announced strategy in June 2007 to build a notebook computer that would cost as little as $200. In December 2007, Intel collaborated with Comstar to build up mobile WiMAX in Russia. (Lewandowski and Hà ¶chstà ¶tter 2008, p309-40) In May 2008, as well as its tactical venture in Clearwire, the new wireless corporation created through the blend of wireless broadband trade of Sprint Nextel and Clearwire Corp, the corporation also penetrated into a tactical accord with the corporation. According to the accord, Intel would employ with manufacturers to implant WiMAX chips into Intel Centrino 2 processor technology-based laptops and other Intel-based mobile internet products. These affiliations and agreements with other market competitors in linked industries facilitate the corporation to develop its products competence, and also develop its visibility and convenience. (Hopfer and MacEachren 2007, p921-34) Organisational structure capabilities for implementing recommended strategy The international semiconductors industry has shown encouraging and healthy escalation rates in current years, and this performance is set to persist. The international semiconductors industry made overall revenues of $243.3 billion in 2007, in lieu of a CAGR of 7.9% for the five-year phase spanning 2003-2007. (Sandeep and Arvind 2009, p404-14) The European and Asia Pacific industries grew with relevant CAGRs of 9.6% and 11.2% throughout the similar era, to attain values of $39.3 billion and $147.2 billion, correspondingly, in 2007. (Mark and Timber 2009, p240-48) The industry is estimate to develop at a CAGR of 9% for the five-year phase 2006-2011, which is predictable to constrain the industry to a worth of $370.5 billion by the end of 2012. The European and Asia Pacific industries will develop with relevant CAGRs of 5.6% and 10.9%, to attain respective values of $51.7 billion and $239.5 billion in 2011. (Edward 2009, p352-60) Making approximately 50% of its profits from Asia Pacific, Intel is well-positioned to faucet the predicted double digit increase rates in the area. As the number one company in the semiconductor market, the corporation is well placed to take advantage of this prospect. (Global Reach 2004, p1) Expanding PC market The international computer industry, including both laptop and desktop machines, is quickly growing. The industrys volume is predictable to increase to 260.8 million units by the end of 2011, instead of a CAGR of 7.2% for the phase 2006-2011. (Sandeep and Arvind 2009, p404-14) The performance of the industry is estimate to step up, with a predictable CAGR of 6.1% for the 2006-2011 phases, which is anticipated to constrain the industry to an assessment of $220.1 billion by the end of 2011. (Dorothea 2009, p171-83) The European and Asia Pacific industries are projected to grow up at a CAGR of 6.1% and 5.4%, correspondingly, over the similar stage, to reach relevant values of $83.5 billion and $53.5 billion in 2011. This increasing PC industry offers a prospect for Intel to expand its returns base. Future strategies The firm produced its Intel Atom processor in March 2008. Intel Atom is the latest product of low-power processors intended particularly for Mobile Internet Devices (MIDs) and a group of simple internet-centric computers. Atom is completely depending on an innovative microarchitecture produced to suit diminutive and mobile devices, where the foremost focal point is on low power spending. (Nicolas 2009, p819-25) The innovative processor is the Intels smallest processor, produced with the worlds smallest transistors. Additionally, company launched the Intel Centrino Atom processor in April 2008. These innovative processors facilitate the corporation to enter the mobile internet devices industry. Though, the firms Atom processor, with a power utilisation range of 0.6-2.5 watts, requires additional optimisation to shelter an important existence in the industry. (Sandeep and Arvind 2009, p404-14) By difference, ARM, a key player in the MID and embedded chipset industry, provides a superior optimised system, and chips in the power utilisation vary of 300mW for MID applications. Sustained optimisation of the Atom processors competence would facilitate the corporation to protect its viable advantage and place in the innovative markets. (Murphy 2005, p19) Conclusion Intel faces solid rivalry across a variety of semiconductor product markets in which it functions. Semiconductor manufactures struggle on the foundation of factors for example price, quality, product features, equipment and improvement, and extra features, for example energy competence. (OLeary, Sally and Perry 2004, p338-54) Intels desktop processors participate with products accessible by AMD, IBM and VIA. Intels architecture business competes with AMD. Its server processors battle with those of AMD, IBM, and Sun Microsystems, based on competitor architectures. The companys innovative MID device micro architecture rivals with that of the ARM structural design. (Sandeep and Arvind 2009, p404-14) The companys chipsets rival in a variety of market segments with ATI Technologies, Broadcom, NVIDIA and Silicon Integrated Systems Corporation (SIS). Intel also faces rivalry from firms offering competitor microprocessor structures, for example IBM, which supplies microprocessors to Apple. IBM is as well equally developing a competitor structural design with Sony and Toshiba. Strong rivalry in all its industry segments might corrode Intels industry share and shrink its profitability.