267 MKT. Principles of Marketing. 'Scents of Time.' Essay

267 MKT. Principles of Marketing. 'Scents of Time.' - Essay Example planning to develop and launch a range of 15 perfumes over the next few years, targeting the UK market, where according to DP, the level of knowledge about perfumes is at the same level as the knowledge of wine in the nineteen seventies. Through Scents of Time, DP seeks to help consumers learn more about the perfumes they are buying. DP’s fragrances will be fully described and linked into one of the twelve fragrance families developed by Michael Edwards as the growing industry standard (Case Resource). This paper conducts an analysis of the environment influencing the launch of Scents of Time, as well as an analysis of how the UK market is to be segmented, with recommendations on targeting and positioning strategies that may be utilized. It goes on to recommend a pricing strategy and the unit price for the fragrances in relation to factors influencing the market during 2009; as well as the recommended media to support the launch, including whether or not a celebrity endorser/s will be appropriate. The macro-environment consists of the broad patterns and trends in the country and the rest of the world, external to the business concern. These patterns and trends influence customers and how they would likely respond to a business’ offerings. They also influence the business options open to the company (Gallagher 2007). PEST analysis is an analysis of the macro-environment affecting the business. PEST stands for political, economic social, and technological factors present in the external environment (NetMBA 2007). Political – The primary political factor affecting the business of Scents of Time is government regulation regarding the use of chemicals which are a major component in perfumes. The RIFM and IFRA, the regulatory authorities for the perfume industry implement strict regulations for materials used in perfumes (RIFM 2009; IFRA 2009). DP is well aware of these regulations and has created Scents of Time using safe materials which comply with

Fair Value Accounting Essay Example for Free

Fair Value Accounting Essay Topic: To what extent is â€Å"Fair Value Accounting† an effective method in measuring the values of financial instruments in financial statement? In recent years, the breakout of global financial crisis has raised controversial debates about whether or not fair value accounting (FVA) is an effective method in measuring the values of financial instruments (Laux Leuz, 2009). As two main accounting standards around the world, both International Financial Reporting Standards (IFRS) and US Financial Accounting Standards (FAS) have adopted FVA as an accounting method to judge the values of some financial instruments (Mala and Chand, 2011). This essay will argue that although FVA can provide timely and transparent price information to the users of accounting information in some cases, there are potential problems of FVA in measuring the values of financial instruments on account of unreliable evaluation models, biased prices in inefficient markets and a negative price contagion effect. There are three main parts in this essay. Firstly, it will give the definition of FVA and then it will analyze why the effectiveness of FVA may be limited from three aspects, namely unreliable evaluation models, biased prices in inefficient markets and a negative price contagion effect. At last, it will consider the pros of FVA regarding the timely and transparent information it provides in some cases and analyze the pros. According to Financial Accounting Standards 157, fair value accounting can be defined as â€Å"an accounting method to measure the values of assets and liabilities based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date†. That is to say, FVA relies on the actual market prices of the financial instruments and records the exact market prices on the financial statements. In fact, FVA replaces historical cost accounting (HCA) with the development of accounting standards (Boyer, 2007). Compared with FVA, historical cost accounting can be described as an accounting measurement of values based on the original or historical cost when the company got the assets or liabilities. For example, a company bought a stock for 50 pounds last year. In this year, the price of the stock increases to 100 pounds. Under FVA, the company should record the value of  the stock at 100 pounds this year while 50 pounds will be recognized under HCA. As the replaced FVA has been regarding as accelerating the global financial crisis, it draws a lot of attention in respect of its potential weaknesses in the accounting field. Firstly, the model to estimate fair values of financial instruments in illiquid markets seems to have insufficient reliability (Laux Leuz 2009 and Mala Chand 2011). If the markets for the identical or similar financial instruments whose values need to be evaluated are active, the available prices can be used to evaluate the fair values of them (Laux Leuz 2009). However, if the markets do not exist, which means the the markets are inactive or illiquid, the fair evaluation model is needed to estimate the fair value of the financial instruments (Ball 2006). Specifically speaking, the model to evaluate fair values of financial instruments rely on the future cash flow of the financial instruments and borrowing rate of the company. The future cash flow can be described as the future cash inflow (income) and outflow (expense) brought by the financial instruments whilst the borrowing rate of a company can be considered as the cost of capital which can be invested in other investments rather than the financial instruments. The users of the evaluation model should firstly predict the future cash flow of the financial instruments and then use the borrowing rate of the company to calculate the present fair values. Ljiri (2005) states that using model to estimate the values of financial instruments provides significant discretionary power to the users and gives uncertainty, which may influence the objectivity of the valuation of financial instruments. Indeed, the same financial instrument could be evaluated differently on account of different estimation of future cash flows and distinct borrowing rate. Because the users of the evaluation model have the power to forecast the future cash flow, different users may have distinct estimations of the same financial instrument based on their perspectives of its future profitability. In addition, different companies may have different borrowing rates due to distinct industries involved. Thus, the above two uncertain factors affects the objectivity of the fair evaluation of the financial instruments, which limits the reliability of the evaluation model. Secondly, the inefficient markets could distort prices, which has a negative effect on the basis of FVA (Laux Leuz 2009). An inefficient market can be defined as a market in which the prices of financial instruments can not be measured accurately due to the inefficient information it provides (Aboody et. al 2002). Additionally, Lim and Brooks (2010) review the empirical literature about the evolution of market efficiency over time and find that the market cannot be always efficient and market inefficiency can be easily caused by investor irrationality and liquidity problems. That is to say, the market prices of financial instruments could be distorted by biased behaviors of investors, such as overconfidence or overreaction to a stock, and liquidity problems, such as illiquid market for a long-term bond. What’s more, the distorted prices can not reflect the real values of financial instruments, which makes FVA lose the reliable basis to measure the fair value of financial instruments. Therefore, the biased prices in the inefficient markets tend to the appropriateness of fair evaluation of financial instruments. Thirdly, Laux and Leuz (2009) argues that FVA could enforce negative price contagion in the financial markets, which has been considered as the main cause of rapid spread of global financial crisis. It is argued that FVA has stimulated the financial crisis in a vicious spiral and leading to the spread and depth of the financial crisis (Begtsoon 2011, Allen and Carletti 2007, Appelbaum 2009 and Jones 2009). To be specific, after financial crisis broke out, the liquidity of financial instruments’ markets dried up, which means very few trades of the financial instruments existed in the markets (Begtsoon 2011). As a result, the market pricing mechanism became dysfunctional because the prices should be evaluated from very few trades, which resulted in low prices of financial instruments (ibid). In turn, the low prices put pressure on the financial statements of some financial institutions in terms of assets depreciation under FVA (Allen Carletti 2008). In order to keep capital requirements, the financial institutions had no choice but to sell assets at low prices, which led to lower prices of financial instruments in the markets and stimulated further assets depreciation on other financial instruments’ financial statements under FVA  (Plantin et al. 2008a). To sum up, the prices in the market could negatively influence the evaluation of financial instruments under FVA and at the same time, the evaluation of financial instruments under FVA could have a further negative effect on the market prices, which forms a vicious circle that can speed up the price contagion and fluctuations. Nevertheless, supporters of FVA believe that FVA can provide transparent and timely information for the users of accounting information (Brown 2008). As Hughes (2009) says, the function of FVA is â€Å"like that of the thermometer-it mirrors reality, it does not create it†. Since FVA can reflect what is happening in the market on the financial statements immediately, it allows the information users to get easy access to the most timely and transparent market information. In addition, Hinks (2009) argues that the useful information provided by FVA allows the investors and regulators to approach to the up-to-date position of financial institutions and encourage them to make corrective decisions. Indeed, it cannot be denied that FVA can provide prompt and transparent price information in some cases. However, it is not always the case which contributes FVA to an effective measurement to value financial instruments. First of all, in an illiquid or inefficient market for some financial instruments, even if FVA could provide timely price information of the financial instruments, the timely information provided is unreliable, which leads to the uselessness of the timely and transparent information provided by FVA. Secondly, even though the financial instruments have an active or efficient market, FVA cannot result in increased transparency of information in financial statements as expected (Krumwiede 2008). Thirdly, under FVA, timely price information would lead to volatility of financial statements (Barth 2004). The continuous volatility of financial statements causes confusion for the users of accounting information and raises the company’s cost to keep accounts. Hence, although FVA could offer some timely and transparent information to the users, these information limits to some extent because of unreliable information, limited transparency and volatility of financial statements. In conclusion, this essay has discussed three aspects limiting the effectiveness of FVA to measure the values of financial instruments, including evaluation model, inefficient markets and price contagion effect. In addition, it also considers the pros of FVA in terms of timely and transparent information provided in some cases. It can be concluded that even though up-to-date and transparent information could be provided by FVA occasionally, the effectiveness of FVA to measure the values of financial instruments has been limited due to the unreliable evaluation model, distorted prices in inefficient markets and a negative price contagion effect. Because of word limit, this essay cannot cover the detailed application of FVA to specific kind of financial instrument. However, the above discussion can clearly show that FVA has some general problems in measuring the values of financial instruments. Based on above analysis, it can be suggested that the problematic aspects of FVA could be improved or revised by providing more clear explanation and more specific regulations by the constitutors of accounting standards and for some specific financial instruments with illiquid or inefficient markets, it is better to use some other methods to measure their values.

Christmas as a Federal Holiday Essay -- Religion Holidays

The most collectively celebrated holiday of the year is undeniably December 25th, Christmas. Most people acknowledge that the â€Å"Christ† in Christmas is representative of Jesus Christ, Son of God, and for Christians, the day is set aside as a celebration of his birth. Many people in the United States (and world) however, either do not believe in the Christian view of Christmas, have different non-Christian religious beliefs or celebrate for other reasons, if at all. Because of the multi-cultural differences that incorporate our country, Christmas should be declared by Congress as simply a Federal Holiday. This would be achieved if the dominant â€Å"Christ† aspect from â€Å"Christ†-mas was removed by renaming the holiday to The Winter Holiday, which is more inclusive to all cultures. The United States is comprised of a very diverse group of people with different beliefs and celebrations in winter including Hanukkah celebrated by Jews, Ramadan celebrated by Islam’s, Kwanzaa celebrating African culture, Bodhi Day celebrated by Buddhists, Diwali celebrated by Hindu’s, and Christmas celebrated by Christians. Also, there are the secular celebrations of Christmas, those traditions not specifically or overtly religious, celebrated by atheists, many other non-religious people as well as incorporated into most Christian celebrations. According to the Pew Forum, 4.7% of the population is a religion other than Christian and 16.1% claim â€Å"unaffiliated† (U.S. Religious Landscape). Between the 1990’s and 2008, the number of Christians dropped from 86.2% to 76% and the number of non-theists almost doubled in the same time frame (American Religious Identification). In most ways, Christmas is no longer a â€Å"religious† holiday and sh ould reflect all ... ...ous beliefs: peace on earth, goodwill toward all. Works Cited American Religious Identification Survey. N.p., Mar. 2009. Web. 28 Nov. 2010. . Mount, Steve. â€Å"Jefferson’s Wall of Separation Letter.† US Constitution Online. N.p., n.d. Web. 28 Nov. 2010. . â€Å"Thomas Jefferson: Life; Liberty: Our Sacred Honor.† Ken Burns American Stories. PBS. KQED, n.p., 28 Oct. 2002. Television. U.S. Religious Landscape Survey. N.p.: n.p., n.d. N. pag. The Pew Forum on Religion and Public Life. Web. 28 Nov. 2010. . The White House. N.p., 6 Apr. 2009. Web. 30 Nov. 2010. .

The Observation of Savage Peoples (1800) :: Essays Papers

The Observation of Savage Peoples (1800) Synopsis Joseph-Marie Degerando was a revolutionary, French philosopher who transcribed one of the original guidelines for the study of anthropology in the year 1800 titled, I: Societe des Observateurs de l’Homme in French, and translated into English as, The Observations of Savage Peoples. According to the author of the introduction and translator of his work into English, F. C. T. Moore, Degerando’s guidelines were a â€Å"capital work of anthropology† (Moore, U of CA Press. p. 2). Whether Degerando provided the most accurate guidelines for the study of humans is argued; however, his work was certainly influential as it served as a foundation for the science of anthropology. In fact, Moore declares there are consistent similarities between the anthropological recommendations of Degerando and those practiced by modern day anthropologists (Moore, U of CA Press. p. 4-5). Although Degerando’s work is considered one of the earliest influential works serving as a foundation for the field of anthropology, the work was not successful at the time of its publication. Many reasons for its failure are speculated within reviews of the text which offer both criticism and approval. Moore provides an extensive overview of the history of the text in his introduction to The Observations of Savage Peoples, as well as an assessment of its success and failures at the time of its publication. Also, the article, â€Å"Disappearing Savages? Thoughts on the Construction of an Anthropological Conundrum† by John W Burton, also offers some criticism of Degerando’s text. The inspirations of Degerando to write such guidelines in the year 1800 are numerous. At the time of its publication, Degerando was part of a new found society in France in 1799, the Societe des Observateurs de l’Homme. This society was formed in coincidence with increased interest in primitive peoples. We find in Moore’s text, â€Å"False Beginnings: early nineteenth century episodes in the human sciences†, an exert describing the intentions and purpose of the society from the journal, Magasin Enyclopà ©dique, In taking the name Socià ©tà © des observateurs de l’homme, and the ancient motto ‘Gnothi seauton’, Know thyself, the society has devoted itself to the science of man, in his physical, moral and intellectual existence; it has called to its observations the true friends of philosophy and moral reality, the deep metaphysician, the practical doctor, the historian, the traveller, the student of the nature of language, the educationalist. In this way, man, followed and compared in the different scenes of life, will become the subject of research the more useful as it is free from passion, prejudice and excessive systematization.

Differences between Colonial Regions Essay

Introduction The New England, Middle and Southern colonies were the part of the New World which used to belong to the British. Although the colonies all had good things, all of the regions had things that didn ´t help them grow as a region. Some colonies had rocky soil for example. Having a good climate and a good topography is part of agriculture, having materials to work is part of manufacturing. Industry Each of the three regions had different types of industry. The New England colonies used to do shipbuilding activities, lumbering and fishing. The Middle Colonies used to export agricultural goods and natural resources. The Middle Colonies were also called the breadbasket colonies because the individuals that lived in the Middle Colonies used to have farms that could go from fifty to one-hundred and fifty acres. The Middle colonies used to export timber, furs, coal and iron. The Southern colonies used to export tobacco, cotton, rice, indigo, lumber and furs. The Southern colonies also used to export farm products such as corn and other vegetables. Agriculture, Climate, and Topography The New England colonies had the colder climate because their region is far more in the north than the Middle or the Southern colonies. The New England Colonies used to loose population during the winter due to the snowstorms. The New England colonies had a rocky soil so farming was difficult, they had small farms that could sustain their families but it wasn ´t enough to export. The New England colonies were able to grow potatoes, tomatoes, blue berries, cranberries and tobacco. One of the differences with the Southern colonies is that the New England colonies used to import and the Southern used to export. The Middle Colonies used to grow a lot of grains such as corn, wheat and in the Middle colonies there were also farmed animals which result in meet. The Southern colonies used to have the warmest of the climates. It was a dry and hot climate. In the Southern colonies there was a  need to farm to live. For that reason the Southern colonies used to grew a lot of tobacco, rice a nd indigo and they exported it. The Southern colonies had such a rich soil that the people in the southern colonies could farm in almost anywhere. Their soil was the best one to farm. People The people that lived in the New England colonies were mostly Puritans and Pilgrims. In the Middle Colonies the people who settled where the settlers from Netherlands, Germany, Sweden, France and Scotland. New Sweden and New Netherlands joined and became Delaware and that junction was made by the Duke of York. The Southern colonies were settled by the Puritans, the Puritans who settled in the Southern colonies settled mostly for economic reasons. The Puritans usually would take African slaves for the Southern Colonies. Conclusion All the colonies need to have agriculture, industry, climate and government a founding date. All the colonies had excellent things such as a good and fertile soil that the Middle colonies had, but there are also bad things such as the New England having a rocky soil which didn ´t help their industry neither their a agriculture. Every colony had at least a bad thing but luckily the colonies had good things that canceled the bad ones. a. Closing statement: All the Colonies have different things between themselves. b. Rewarded Thesis: Every colony had a bad thing but luckily the colonies had other good things the others didn ´t have.

The Crucifixion of Christ Essays

The Crucifixion of Christ Essays The Crucifixion of Christ Essay The Crucifixion of Christ Essay The Catholic Church base all her teachings of faith in Jesus Christ, whom God the Father has sent into the world for the salvation of all peoples. All this history of salvation finds its culmination in the Paschal Mystery of Christ that consist in all which He has done for us through His Passion, death, and resurrection. The passion story is probably the oldest continuous narrative about Jesus. Therefore, The four Gospels show us different details of Jesus’ crucifixion: the mocking of the crowds and their leaders (Mark 15:29-31; Matt 27:41-43; Luke 23:35) Jesus’ thirst on the cross (John 19:28) and the dividing of his clothing (Matt 27:35; Mark 15:24; Luke 23:34; John 19:24). All of these details found in the gospels concerning the Crucifixion are the fulfillment of Psalm 22 as the messianic prophesy of the dead of Christ. The liturgy uses psalm 22 to interpret the Passion, Death and Resurrection of Christ, because, in a real sense, it gives a vivid picture of Jesus’ entire Passover from death to life. The echoes of Psalm 22 in the passion accounts of the gospels make it difficult for a Christian to recite it without recalling points of contact between the two1. As we know, for the Jewish Tradition much of the Old Testament was understood as the history of salvation and a prophecy of its fulfillment in the coming of the messiah but for us as Christians that fulfillment is embodied in Jesus of Nazareth. The evangelists interpreted the Crucifixion in the light of psalm 22, as they adopted its language and alluded to it in their narratives; they understood the life of Jesus and all the details of his person as a fulfillment of prophesies, notably in the psalms. For this reason, I going to emphasize in the fact ofCrucifixion of Christ as that messianic prophecy from the Old Testament, having as a reference Psalms 22, verses 16- 18 written by King David whom as a prophet spoke about the death and suffering of the messiah for the

How to Balance a Redox Reaction in a Basic Solution

How to Balance a Redox Reaction in a Basic Solution Redox reactions commonly take place in acidic solutions. The could just as easily take place in basic solutions. This example problem shows how to balance a redox reaction in a basic solution.Redox reactions are balanced in basic solutions using the same half. In summary: Identify the oxidation and reduction components of the reaction.Separate the reaction into the oxidation half-reaction and reduction half-reaction.Balance each half-reaction both atomically and electronically.Equalize the electron transfer between oxidation and reduction half-equations.Recombine the half-reactions to form the complete redox reaction. This will balance the reaction in an acidic solution, where there is an excess of H ions. In basic solutions, there is an excess of OH- ions. The balanced reaction needs to be modified to remove the H ions and include OH- ions. Problem: Balance the following reaction in a basic solution:Cu(s) HNO3(aq) → Cu2(aq) NO(g) Solution: Balance the equation using the half. This reaction is the same one used in the example  but was balanced in an acidic environment. The example showed the balanced equation in the acidic solution was:3 Cu 2 HNO3 6 H→ 3 Cu2 2 NO 4 H2OThere are six H ions to remove. This is accomplished by adding the same number of OH- ions to both sides of the equation. In this case, add 6 OH- to both sides. 3 Cu 2 HNO3 6 H 6 OH- → 3 Cu2 2 NO 4 H2O 6 OH-The H ions and OH- combine to form a water molecule (HOH or H2O). In this case, 6 H2O are formed on the reactant side.3 Cu 2 HNO3 6 H2O → 3 Cu2 2 NO 4 H2O 6 OH-Cancel out the extraneous water molecules on both sides of the reaction. In this case, remove 4 H2O from both sides.3 Cu 2 HNO3 2 H2O → 3 Cu2 2 NO 6 OH-The reaction is now balanced in a basic solution.

vector lab essays

vector lab essays The apparatus used in this lab is a circular table with degree marks around the edge. There are three pulleys attached to the table. Weight hangers are attached to a central ring with string and run over the pulleys. The central ring is centered around a central pin. 100cos30= 86.6=x-component 100+86.6=186.6=x 100sin30=50=y-component 173.21+50=223.21=y 200sin60=173.21=y-component =50.10+180=230.10 150cos45=106.07=x-component 106.07+-173.205=-67.135 150sin45=106.07=y-component 106.07+-100=6.07 200cos210=-173.205=x-component C=67.4085 200sin210=-100=y-component =-5.16245 100cos20=93.9643=x-component 93.9643+-76.6044=17.3599 100sin20=34.202=y-component 34.202+64.2788=98.4808 100cos140=-76.6044=x-component C=99.999 100sin140=64.2788=y-component =80.003+180=260.003 With this lab we were able to estimate the magnitude and direction of the resultant vector. We then used vector addition to find the magnitude and direction and compared the findings. Our estimates and calculations were very close. The experiment helped us to better understand vectors and their properties. We used trigonometric equations to find the x and y components of the given vectors. y-component=magnitudesin x-component=magnitudecos We then used vector addition to find the x and y components of the resultant vector. With the x and y components we used the equation magnitude ²=(x-component) ²+(y-component) ² to find the magnitude of the vector and the equation ...

Women in Shamanism Research Paper Example | Topics and Well Written Essays - 1250 words

Women in Shamanism - Research Paper Example When giving a reflection on the mainstream history, it is important to understand that the references on women, and the power they possess emanates greatly from the periods of the Goddesses. On the other hand, Znamenski (351) denotes that there is very little written on the role of women in advocating for religious doctrines, as well as issues in politics, rites of passage, economic affairs, world leadership etc. Scholar further denotes that women who have been written about, such as Jeanne d’Arc and Mary Magdalene have had a false representation, through the views of the masculine, or either victimized for their courage and bravery in speaking up (Holyoak, 413). It is important to understand that the society placed certain requirements for women. They had to be wives, mothers, as well as perform other feminine duties in their homes. Women who took up the roles of shamanism were unable to fulfill these roles that the society expected of them. Over the years, female shamans have suffered great discrimination and bad treatment from their communities. For example in the Korean communities, female Shamans did not have any respect from the people, and they used to live in a very poor life. Scholar denotes that these shamans have always been viewed as witches, and this is because of the manner of their dressings and behavior (Znamenski, 351). These people normally dress in very ugly dresses, wearing scary masks, and behaving under trance, as if speaking to spiritual objects. Some communities believe that Shamans have the capability of travelling to the unseen world, and communicating with spirits (Znamenski, 352). Some communities associate these aspects with black magic, and demonic forces. Based on this ground, Scholar believes that female Shamans only masquerade as medicine people, but in real sense they are witches, having learnt their trade from demonic forces. It is important to denote that the culture of contemporary

Diversity and Equal Opportunities with Curriculum links Essay

Diversity and Equal Opportunities with Curriculum links - Essay Example The concept of equality introduces a complex and dense legal framework, in spite of its aim of harmonizing and simplifying the labyrinth of discrimination law. This legislation has been the conclusion of a long procedure, involving discussion with several researchers. The Equality Act is also the result of political movement by organizations that work for equality. The Equality Act is an important example of legal improvement that is both the result of a movement of grass roots towards entrenching equality rules, with legislation that will support equality rules in the wider community for bringing parity among all citizens in a country.   Ethical values support sustainable growth, which promotes the concept of equalities, by: Creating clear conditions for goods and services which identify those ethical values. Considering the ethical qualifications of potential suppliers, as well as specific fundamentals as part of the evaluation criteria where suitable. Requiring dealers of goods and services to give ethically options, and being willing to allow the further costs where these can be genuinely justifiable. Undertaking the ethical assessments that recognize which parts of the ethical Policy apply to a particular procurement and evaluate what impact those policies must have one process of procurement. In this context the act of ethical impact assessment as a co-coordinator of every other aspects impacts the assessment. Stereotypes cause assumptions and conclusions based on a person's gender and race preferences. Making such assumptions and conclusions in turn leads to discrimination. Stereotypes can be about religion, race, gender, disabilities, age, geographical locations and income. This practice has its origin in discrimination and is an unjustified and negative approach based on a person’s class or groups identity deriving either during past individual experiences or preconceived incorrect beliefs. It contains having an approach, perception or opinion about a group. Stereotype is a mental image developed as an effect of a myth or a misconceived notion. People don’t often realize the expression of their prejudices. Stereotyping is a finishing point and can be described as the act by which people imagine or recall an information regarding others based on their religion, race or other considerations. Discriminating and stereotyping against a certain class or a certain group of individuals that are mostly protected by law, not only influences the base line revenues of the place of work, but also decreases morale. It also discourages employees, limits the ability of recruiting and constraints the possibility of retaining talent. All these issues will not only reduce efficiency, but also subject the organization to legal proceedings that may cost millions of dollars in settlements and disciplinary damages, with the further risk tarnishing its image forever. Such practice can be extremely detrimental in the case of small and med ium sized enterprises (SEMS). The population of students in different schools is highly diverse, and this group is likely to rely on generalization. These students differ from one another in many ways such as in culture and language environment, socioeconomic position, family histories, mobility, previous school experiences, and educational courses. Different cultures in curriculum are a

Blood Spatter Analysis Essay Example | Topics and Well Written Essays - 250 words

Blood Spatter Analysis - Essay Example Interpretation of bloodstain patterns entails physical measurements of blood droplets, knowledge of motion in Physics, use of trigonometry, as well as recognition of patterns using already known experiments or photographs (Gardner & Bevel, 2008). Other evidence such as tool mark, footprint impressions, fingerprints, chemical analysis, DNA evidence are used together with splatter analysis to create the sequence of events that led to the crime. While collecting evidence using splatter analysis; care should be taken since bloodstains cannot be carried to the laboratory lab for interpretation. Photographs should also be taken in addition to drawing of sketches to facilitate piecing of the puzzle together. The photographs and sketches are essential since they help in keeping visual records of the evidence. Substrate splatter analysis technique is one of the most accurate techniques. This is attributed to the fact that it facilitates the preservation of the samples for additional chemical and biological analysis (Gardner & Bevel, 2008). Additionally, the hyper-spectral imaging used in substrate splatter analysis offers a clarity for visualizing the blood splatter; thus, necessitating easy and detailed analysis. From the above information, it is extremely essential to employ the use of splatter analysis in solving violent

Paper that explains the communication aspects, personality & Research

That explains the communication aspects, personality & leadership styles used in management - Research Paper Example The aim of this paper is to explain the main management and leadership styles that can be utilized in by managers in their efforts to deliver effective management. The paper explains how managers can bridge the gap between upper management and front line workers by enhancing communication. It also shows how managers should work towards the attainment of big five personality dimensions and other critical leadership skills. Management styles There are four main management styles that can be applied by managers depending on the specific environments. These are the autocrat, benevolent autocrat, participatory democrat and consultative democrat. An autocrat type of manager is one that manages by telling others what to do and how to do it. This type of a manager has minimum confidence on their subordinates and most often, they do not trust them. This type of leadership is not the best for an industrial or a business environment because it results to ill treatment of workers. Workers will b e treatment as automations instead of human beings with natural limitations. As the organization expands, the freedom of workers to make decision without approval reduces and so does shared ideas. The final result of this management style is high turn-over rates (Montana and Bruce, 2008). A benevolent autocrat type of manager pictures themselves as a father figure whose role is to make important decisions then they look for ways to convince their subordinates to join them in following them. Sometimes, these managers allow subordinates to make minor decisions within the limits hey set for them. In this type of management, rewards and punishments are used to motivate employees From its name, a consultative democrat is a type of manager who consults with their subordinates. Montana and Bruce (2008) explains that these types of managers have trust and confidence in their employees and this drives them to consult with them. Before making decisions, such managers always get the views of t he employees on it. However, they are the ones with a final say when it comes making the actual decision. Slightly different from a consultative democrat, a participatory democrat is a type of manager who allows employees to have an active role in decision-making. They share with them the decision-making process because they have full trust and confidence in them. Whenever there is an issue or a decision to be made, the manager invites all the stakeholders so that they can discuss. The final decision represents the views of the majority. Leadership styles in management The main role of a leader is to ensure the accomplishment of a common task by enlisting aid and support from others. This is a process of social influence. The most common leadership styles are authoritative, democratic, afflictive and coaching. In authoritative leadership style, there total centralization of decision-making powers. Authoritative leaders do not welcome initiatives or suggestions from their subordinate s and because of this, decision-making is quick and unilateral. However, it gives managers a very string motivation while demoralizing their subordinates. In democratic or participative type of leadership, group decision-making is favored. This is seen where such leaders consult with the group before giving instructions. This means their decisional are not unilateral. Through this, such leaders motivate their groups effectively and positively

Art Essay Example | Topics and Well Written Essays - 250 words - 17

Art - Essay Example The third photograph indicates the initial stages of a sisal plant, the second shows the sisal plant while at the farm while the first photo represent a period at which the sisal is harvested ready for use. The stages represented the economic activity at the period of photography. It represents the livelihood of the people at the specific period. The background of the first photo shows a cloudy sky representing perfect weather for farming. The first photo also represents culture and dressing of the region at the given time. It shows that they where weavers as represented by the sisal cap worn by the main in the picture. It also represents the man as a farmer. The existence of the two economic activities indicates the presence of trade and interactions between people at the given period and rime. The budding stage of sisal represents the initial cultural practices with the second photograph indicating the changes within these

Paper that explains the communication aspects, personality & Research

That explains the communication aspects, personality & leadership styles used in management - Research Paper Example The aim of this paper is to explain the main management and leadership styles that can be utilized in by managers in their efforts to deliver effective management. The paper explains how managers can bridge the gap between upper management and front line workers by enhancing communication. It also shows how managers should work towards the attainment of big five personality dimensions and other critical leadership skills. Management styles There are four main management styles that can be applied by managers depending on the specific environments. These are the autocrat, benevolent autocrat, participatory democrat and consultative democrat. An autocrat type of manager is one that manages by telling others what to do and how to do it. This type of a manager has minimum confidence on their subordinates and most often, they do not trust them. This type of leadership is not the best for an industrial or a business environment because it results to ill treatment of workers. Workers will b e treatment as automations instead of human beings with natural limitations. As the organization expands, the freedom of workers to make decision without approval reduces and so does shared ideas. The final result of this management style is high turn-over rates (Montana and Bruce, 2008). A benevolent autocrat type of manager pictures themselves as a father figure whose role is to make important decisions then they look for ways to convince their subordinates to join them in following them. Sometimes, these managers allow subordinates to make minor decisions within the limits hey set for them. In this type of management, rewards and punishments are used to motivate employees From its name, a consultative democrat is a type of manager who consults with their subordinates. Montana and Bruce (2008) explains that these types of managers have trust and confidence in their employees and this drives them to consult with them. Before making decisions, such managers always get the views of t he employees on it. However, they are the ones with a final say when it comes making the actual decision. Slightly different from a consultative democrat, a participatory democrat is a type of manager who allows employees to have an active role in decision-making. They share with them the decision-making process because they have full trust and confidence in them. Whenever there is an issue or a decision to be made, the manager invites all the stakeholders so that they can discuss. The final decision represents the views of the majority. Leadership styles in management The main role of a leader is to ensure the accomplishment of a common task by enlisting aid and support from others. This is a process of social influence. The most common leadership styles are authoritative, democratic, afflictive and coaching. In authoritative leadership style, there total centralization of decision-making powers. Authoritative leaders do not welcome initiatives or suggestions from their subordinate s and because of this, decision-making is quick and unilateral. However, it gives managers a very string motivation while demoralizing their subordinates. In democratic or participative type of leadership, group decision-making is favored. This is seen where such leaders consult with the group before giving instructions. This means their decisional are not unilateral. Through this, such leaders motivate their groups effectively and positively

Access and Availability of dental care to Paediatric special needs Research Proposal

Access and Availability of dental care to Paediatric special needs patients in Saudi Arabia - Research Proposal Example The general oral hygiene of these chidlren were also found to be very low (Al-Banyan, Echeverri, Narendran and Keene, 2000, p.43). This study had recommended an oral health program to be implemented through the educational institutions (Al-Banyan, Echeverri, Narendran and Keene, 2000, p.43). Further studies to identify the specific factors leading to the problem was also suggested by this study (Al-Banyan, Echeverri, Narendran and Keene, 2000, p.43). Al-Malik and Rehbini (2006) have also pointed to the high level of caries in children in Saudi Arabia as compared to children in other countries and called for immediate intervention through school intervention programs. Especially when it comes to special needs patients like children with autism, the negative behavior of such children towards treatment or any similar problems in case of other special needs groups, will limit their access to and availability of dental care and treatment (Murshid, 2005). It is this existing research highl ights along with the case studies displaying the high prevalence of oral problems among special needs children that was witnessed while working with them that prompted this researcher to explore further in this area of study. Though the research works mentioned above have exhibited that there is a high level of oral health problems in children with special needs in Saudi Arabia, none of them have thrown light upon to what extent this problems gets addressed. It is not revealed whether these children have access to and availability of appropriate and efficient dental care in the present context in Saudi Arabia. Only by assessing the lacuna that is there, further steps can be taken to address the oral health needs of these special needs children. Hence this researcher is of the belief that this study on the access and availability of dental care to special needs children in Saudi Arabia can add valuable

Synovate Survey Shows Ascending Singaporean Spending Power Essay Example for Free

Synovate Survey Shows Ascending Singaporean Spending Power Essay Synovate survey shows ascending Singaporean spending power. Synovate, a leading global market intelligence company, today released information from the 2005 Synovate PAX media survey that showed rises in wealth, product and service ownership and improvements in lifestyle across Singapores affluent residents. The Synovate PAX survey tracks media, prosperity and influence in eleven markets across the Asia Pacific region – Singapore, Hong Kong, Korea, Malaysia, Thailand, Indonesia, Philippines, Taiwan, India, Australia and Japan. Wanda Gill, Media Director for Synovate in Singapore said that the affluent of Singapore were enjoying high confidence and spending power. In just the last few months, our constantly-updated tracking has enabled us to watch Singapores ever–increasing confidence translate into higher product ownership, increasing purchase intentions and improving lifestyle. The Synovate PAX results for 2005 show that the average monthly household income of the Lion Citys affluent residents has risen from US$4,826 to US$5,456 – a 13% relative change. With greater household wealth, these Singaporeans are rewarding themselves with purchases of top tier luxury and consumer items and steady increases in property ownership and investment, Ms Gill said. The Synovate PAX survey allows marketers to get a full picture of Singapores affluent consumers – what they watch, read, buy and how they feel about advertising and branding – enabling them to target their marketing efforts. Ms Gill said that the 2005 results painted a picture of Singapore as the quiet powerhouse in relation to other markets in the region. While Hong Kongs wealthy are conspicuous consumers and buy items for their fashion status, Singaporeans tend to be more considered in distributing the fruits of their labours. Singapores elites still spend – and spend a lot – but our data shows they wont get their wallets out on a whim. Marketers must appeal to this lack of pretension and realise Singaporeans are not as status-conscious as people from Hong Kong or as acquisitive as the wealthy of other South East Asian economies which are less mature. Singaporeans are comfortable in their skins and are more likely to buy to make their lives easier, Ms Gill said. The Synovate PAX survey delves into peoples attitudes to brands and advertising via a series of psychographic statements. Some of the findings for Singapore were: * 11. 5% of Singapores elites agreed with the statement that they are among the first to buy a new product or gadget. This is below the regional average, showing that Singaporeans are less in a rush than other markets, waiting to see if the item fits into their lifestyle. More than two thirds of Singaporeans agree that paying for quality is worthwhile. * 46. 9% wealthy Singaporeans prefer to buy well known brands, well over the regional average of 41. 1%. * Singaporeans show a focus on lifestyle with 41. 5% agreeing that a home with modern appliances is important to them – this compares to the regional average of 38. 7% and 28. 9% in Hong Kong. Theres an indulgent streak across affluent Singaporeans, with one of the highest levels of agreement to the statement I sometimes like to treat myself to something special. 8. 2% of PAX respondents agreed in Singapore, with only Sydney-siders more indulgent (62%). The regional average is 48. 5%. Synovate PAX also covers product and service ownership, purchase intention over the twelve months to June 2006 and lifestyle. * As a major regional business hub of Asia, it would be expected that a great deal of business travel originates here. However, from June 2004 to June 2005, we have seen a 22% increase in Singapores affluent taking off on one or more business trips. Around 28% of these PAX respondents travel for business. But Singapores elite still find time to relax – more than 50% have taken one or more leisure trips in the year to June 2005 too. * An all-time high number of 38. 6% of affluent Singaporeans now own laptops or notebooks, up from 31. 9% in June 2004. * Likewise, ownership of a mobile phone with Internet access hits an all-time high – it stands at 37. 7% and shows steady increases for every quarter measured. This continuing trend is good news for mobile manufacturers and 3G networks and service offering planners. Indeed, more than 92% of affluent Singaporeans own a mobile with or without Internet access – they are here to stay and all these people will upgrade as mobile content becomes more and more compelling. * Digital dominance seems more and more inevitable as we observe relentless increases in Singaporean ownership of devices like MP3 players (up to 23. 1%, a rise of a quarter over the year before), digital video cameras (43. 7% now own these, up from 35. 9%) and digital still cameras (more than half of affluent Singaporeans own these an increase from 41% in 2004). Indeed, the love ffair with digital is truly blossoming. * Its fair to say that the marketers of LCD or plasma televisions have enjoyed a good year. They close to doubled their market size, with the number of wealthy Singaporeans already owning one of these TVs rising from 7. 6% to 12. 7%. And theres still a great deal of upside, with 10% expressing the intention to purchase this top tier item in the next 12 months. * Car ownership impressively jumped for the second consecutive year. At the end of June 2005, 60% of cashed up Singaporeans owned one, up from 56. 6% at the same time last year. This is an especially good sign of confidence in this very expensive place to own one – the reduction in COEs would play a significant role in this as well. And indicating that the trend is set to continue, 11. 7% of respondents intend to purchase a private vehicle over the next twelve months. * Singapores love affair with football / soccer continues – a third of PAX respondents read about it, watch it or attend games. This is up from 29. 5% last year. In fact, Singapore is really getting sporty tennis, badminton, basketball and golf all showed higher levels of interest too. With more disposable income, Singaporeans have also been getting cultural. More people have attended a concert, opera, ballet, live theatre, art gallery and museums. * The interest in quality wine continues to gain momentum. Spending on quality wine has dramatically increased from US$144 in 2004 to US$223 in 2005. This is a massive 55% relative increase. * The number of elites of the island state who own a second property is up to 10. 6%. Increases in people living in an owned property have been registered as well – 22. 9% of PAX respondents own their homes.

The Metallurgy Options for Tubing

The Metallurgy Options for Tubing The metallurgy of tubing is a very important factor while choosing tubing for a particular environment. Generally the tubing is made up of carbon or low alloy steels, martensitic stainless steel, Duplex stainless steel or other corrosion resistant alloys like Nickel-base alloy etc. METALLURGY FOR TUBING: Carbon steel is an alloy of carbon and iron containing up to 2% carbon and up to 1.65% manganese and residual quantities of other elements.Steels with a total alloying element content of less than about 5% but more than specified for carbon steel are designated as low alloy steel.Carbon steel is the most common alloy used in oil industry because of its relatively low cost. Though corrosion resistance of these steels is limited still they have been used in oil industry since long satisfactorily. They are suitable for mildly corrosive environments like low partial pressure of CO2 low partial pressure of H2S. A material selected for a particular environment may not remain suitable in the case the environmental conditions change.CO2 can cause extreme weight loss corrosion localized corrosion, H2S can cause sulphide stress cracking and corrosion. Chlorides at high temperature can cause stress corrosion cracking and pitting of metals, while low pH in general increases corrosion rate. For example the following material are considered to be resistant to sulphide stress cracking : Low and medium alloy carbon, containing less than 1% nickel. AISI 300 series stainless steels (Austenitic) that is fully annealed and free of cold work. The following materials have been found to have little or no resistance to sulphide stress cracking: AISI Grades 420 and 13% Cr martensitic stainless steel. All cold finished steels including low and medium alloy steels, many variety of stainless steel. The limitations of Carbon steel, 9-Cr-1 Mo, 13-Cr, Duplex stainless steel are encountered in various environments and downhole operations. METALLURGY OPTIONS FOR TUBING: The various metallurgical options examined for tubing and other downhole equipment are Carbon Low Alloy Steels, 9 Cr-1Mo steel, 13% Cr stainless steel, Duplex Stainless steel and nickel based alloys. A brief of the suitability and limitations of these materials in various environments encountered in oil and gas wells: 9Cr-1Mo steel. This steel is immune to stress corrosion cracking in the presence of chlorides like other nickel free low alloy steels. Corrosion resistance of this steel in the presence of H2S is poor. Hence it is not used in tubing metallurgy commonly. 13Cr Stainless steel. This steel can be used upto 100 atms CO2 partial pressure and upto 150 degree Celsius temperature with chloride upto 50 gms/L. This martensitic grade is known to be susceptible to sulphide stress cracking in sour environment.This material is generally used for sweet wells where minimum souring is expected. Duplex Stainless Steel. Duplex SS has excellent corrosion resistance in CO2 environment. The limitation of their usage is their susceptibility to stress corrosion cracking at high temperature and limited resistance to sulphide stress cracking, when H2S is present in the produced fluid. Nickel Based Alloys. Nickel based alloys are required to be used in extremely corrosive conditions involving very high partial pressure of H2S and CO2 along with presence of free sulphur or oxygen. SELECTION OF TUBING METALLURGY: From the various metallurgical options I have analyzed, it can be concluded that low alloy carbon steel is not suitable for the wells where high corrosion risk involved, particularly in offshore. If low allow materials were to be used, an intensive corrosion inhibitor treatment program is essential. However, even with the best of programs, the solution to the problem would be trial and error. Although 9Cr-1 Mo steels are resistant to CO2 attack, they should not be considered for this application since their application in chloride environment is limited up to 10 gms/l (1%).With the high concentrations of chlorides coupled with the high well bore temperature; this material is not suitable for downhole use in these wells. Duplex stainless steel is susceptible to chloride stress cracking and should not be used with the CaCl2 packer fluid. Also, the price for Duplex material is three to four times the cost of 13 Cr SS material, which would make it economically unacceptable. Hence, in spite of the additional up-front cost for tubing , it is recommended that based on the caliper survey results , high corrosion risk wells of field should be re-completed with 13% Cr SS L-80 tubing material. PROBLEMS OBSERVED: The occurrence of metal loss corrosion in pipeline is caused by the presence of corrodents in the produced water. Internal corrosion in pipeline can be caused by the presence of mill scale, slag inclusions, improper heat treatment, improper welding, too high or too low velocity etc. The erosion/corrosion effect can be caused by too high fluid velocity. Water and sludge build develop with too low fluid velocity that may cause pitting and bacteria infestations. At low fluid velocity, water will tend to segregate to the bottom of the pipeline. Once the pipeline is water wetted, the corrosion begins. When corrosion is not controlled, time to first failure due to corrosion will be normally from three to twelve years depending on the wall thickness and operating conditions. Corrosion of most material is inevitable and can seldom be completely eliminated. But it can be controlled by carefully selecting material and protection methods at the design stage. For example, as carbon steel is less resistance to corrosion allowance is given in addition to the design thickness when they are expected to handle moderately corrosive fluid. Similarly, external surface of the pipeline are protected from corrosive soils by providing protective coatings. Still, there is always unexpected failure which results from one or more of the following reasons : Poor choice of material. Defective fabrication. Improper design. Inadequate protection/maintenance. Defective material. CONCLUSION: Corrosion due to presence of CO2 gas along with unfavorable water chemistry is the cause of the piping failures. It is recommended that tubing metallurgy shall be of L-80 13 Cr stainless steel with premium joints. The downhole metallurgy shall be 13 Cr SS. These elastomeric materials include: Nitrile: A rubber compound with base material as Butadiene Acrylonitrile. Viton: A fluoroelastomer manufactured by Dupont. Fluorel: A fluoroelastomer manufactured by 3M company. Ryton: A polyphenylene sulfide manufactured by Philips Petroleum Company. REFERENCES: Effect of microstructure Cr content in steel on CO2 corrsion. By Masakatsu Veda, Aki Ikeda, Japan. Prediction of the risks of CO2 corrosion in oil and gas wells. By Jl Crolet, Mr Bonis. CO2 corrosion in oil wells. By Gunalton , Zadko.

The Theme of Darkness in Conrads Heart of Darkness Essays -- Heart Da

The Theme of Darkness in Conrad's Heart of Darkness Works Cited Not Included It has been said that although Conrad may not have been 'the greatest novelist, he was certainly the greatest artist every to write a novel';. I feel that this is an apt description of Conrad's writing style in Heart of Darkness (1902), as he paints many verbal pictures by using expressive words and many figurative descriptions of places and people. An extensive use of words relating to colour, is evident throughout the novella. The idea of darkness (and light) is emphasized from the title of the novella, and continues to play an important role throughout in the story . My opinion is that Conrad felt that using 'darkness'; as a recurring theme throughout the story would be an effective tool because of the many connotations of darkness. Darkness can, for example, represents evil, the unknown, mystery, sadness or fear. Also important is the way darkness and light can be used to represent two opposite emotions or concepts. Light vs. dark can, for example, represent good vs. evil, the civilized vs. the uncivilized, illusion vs. reality or assumption vs. fact. We know from the start of the novella that the darkness that Conrad refers to is symbolic, because, while the silent narrator aboard The Nellie comments on the many lights emanating from the shore, the lighthouse, the other boats and the setting sun, Marlowe comments that they themselves are in 'one of the dark places of the earth';. Therefore we know that Marlowe has his own opinion and explanation of what the darkness is, and if we assume that this story is autobiographical, and Marlowe is a mouthpiece for Conrad, then this explanation actually indicates Conrad's personal views on what the darkness is. Nigerian novelist, Chinua Achebe attacked Heart of Darkness as racist. He felt that Conrad used the darkness to symbolise the negative character of Africa, and objected to the novel as a manifestation of 'white racism over Africa'; (Achebe, 1975). I do not agree with this view of the novella as a purely racist piece of literature. I feel that, although Conrad did live in a time when some forms of racial prejudice were so commonplace that they seemed almost natural, he wrote the novella essentially as 'an expose of imperialist rapacity and violence'; (Cedric Watts). Several times throughout the novella he refers to co... ...ces to light when describing her appearance indicates that her civilisation is part of her. As the room grows darker, they delve deeper and deeper into the truth. Eventually, Marlowe lies to her about Kurtz's last words because he feels that she would never have been able to deal with the truth, that 'it would have been too dark, too dark altogether';. Conrad wrote the novella Heart of Darkness because through his story he shows how two sides of the world could be as different as white and black. Africa was dark ? much more natural and closer to the moment of creation than the West, which had tried to progress by creating it's own light ? religion, social beliefs and technology. Marlowe's journey led him to Kurtz, who existed at the very heart of darkness because he had succumbed to it's conquering power, and, in Western terms, regressed to the level of the natives in the land. He shows his belief in the triumph of darkness over light by using the word 'darkness'; it in the title of the book. This shows that he believes that the way the Western World existed in the time of the writing of the novella was very unstable, and would only sink further into darkness as time passed.

An Analysis of Robert Ji-Song Kus Leda Essay -- Leda Essays

An Analysis of Robert Ji-Song Ku's Leda      Ã‚  Ã‚   In Robert Ji-Song Ku's short story "Leda," the main character, Sorin, leads a life of imitation. He applies himself to his graduate studies in comparative literature a little too readily: he compares not just text to text; he also compares his life to text, to "works of literature" (Wong 281). If his life does not match that of at least one literary character on several levels of interpretation, whether emotional, physical, or mental, he changes his behavior so that it will. For example, he begins to "smoke and drink - heavily...simply because every one of Hemingway's heroes did it. For a while I drank only vodka martinis in public because I read that James Bond drank it exclusively ... I ... also smoked [his] particular brand of cigarettes" (280). In "Leda," the two influential "oeuvres" (280) are Junichiro Tanizaki's The Bridge of Dreams, a "haunting retelling of the Oedipal myth" (281), and the story of Leda, in Greek mythology. Both have extensive influence on Sorin, and their influences intertwine in his behavior to the extent that it is difficult to separate and identify each.    "Leda" is primarily an Oedipal tale thanks to the influence of Bridge, but, as Sorin "frequently finds himself doing things, saying things, and make certain choices [because] ... some of the most intriguing characters in books have done the same," he mixes Oedipus with Zeus, Castor and Pollux to produce the character he becomes when interacting with Leda, his lover. Oedipus, of course, is the Greek dramatic character who, when he discovers he has married his mother and has had children with her, gouges his eyes out. Zeus is the philandering Greek father of the gods who, according to Greek l... ...or having lived his life vicariously.    Works Cited "Castor and Polydeuces." Microsoft Encarta Online. 27 February 1999 http://encarta.msn.com/index/conciseindex/54/05444000.htm. "Cheju Island." 17 February 1999 http://www.chejuinfo.net/index_e.html. Criss, P. J. "Leda." 17 February 1999 http://www.cybercom.com/~grandpa/ledax.html. Hefner, Alan G. "Zeus." The Encyclopedia Mythica. 27 February 1999 http://www.pantheon.org/mythica/articles/z/zeus.html. "Leda and the Constellation Cygnus." Department of Engineering, University of Michigan. 17 February 1999 http://windows.ivv.nasa.gov/mythology/cygnus.html. Webb, Ruth H. "Leda." 17 February 1999 http://www.princeton.edu/~rhwebb/leda.html. Wong, Shawn, ed. Asian American Literature: A Brief Introduction and Anthology. New York: Harper Collins College Publishers, 1996.      

Open-source mobile application development

Application Development for Emergency Data Collection This Master degree project identified disasters and emergencies as a global humanitarian and technological challenge. Emergency management organizations' need for access to accurate and up-to-date information about the emergency situation, to help respond to, recover from and mitigate the effects of disasters and emergencies, present a challenge to the field of Genomics.Today the use of remote sensing technologies presents an Increasing number of lotions. There are types of spatial data, however, e. G. Submerged, invasions or otherwise hidden features that still require emergency field personnel and volunteers to interpret and record. By utilizing the increasing ubiquity and computational power of modern smoothness, in order to reach a large number of potential users and volunteers, a mobile application for emergency field data collection was developed.It was developed as a component of a system that, In order to be as collaborati ve, adaptable and accessible as possible, also to resource-poor organizations, was, with a minor exception, completely open-source licensed. Field trials were held that, due to low participation, could not conclusively evaluate the application and its general applicability to emergency field data collection. They did, however, provide an adequate proof-of-concept and showed that it was possible to apply the application and the Implemented system to a specific emergency field data collection task.The system has great collaborative potential, achieved through openness, mobility, standards compliance, multi-source capability and adaptability. Its administrators re given a high degree of control that lets them adapt the system to suit the current users and situation and its flexibility make it widely applicable, not only for emergency management. From literature, the field trials and the experience gained while developing and using the application, some Ideas for Improving the applicati on and the system were discussed and some future research topics were suggested.Acknowledgements The author would like to express gratitude to: his supervisors – for helpful read-through, comments and suggestions and for their positive attitude which helped him believe In the project throughout its velveteen, his family and friends – for their interest and curiosity, Sandra Person, for her support, understanding and valuable comments, and to all the participants of the Field Trials: Thank You!Appendix 3 – Field Trials Instructions and 63 Appendix 4 – Application User Guide (non-final version)†¦ Dictionary and Abbreviations API Application Programming Interface; can be described as a group of pre- constructed software components that developers can combine and use for creating new software. A collection of algorithms, classes and/or data structures for e. G. Performing specific tasks or communicating with other software. Disreputableness request A typ e of request standard published by COG (2013) and used by WFM clients to retrieve information about a specific layer offered by the WEST.DECADE The Android application developed as a case study during this thesis project; â€Å"the Emergency Data Collector for Android†Ã¢â‚¬ . EEOC Emergency Operation Centre, a location where emergency management leadership can gather to receive and analyses information, including spatial data, and coordinate rescue and relief efforts (Cutter 2003). Excitability's A type of request standard published by COG (2013) and that is sent to WHAMS or WFM services to query the service for available layers, options and capabilities in general. Gadget request A type of request standard by COG (2013) that is used for requesting map images from a WHAMS.GIS Geographic Information System; a system capable of managing and using spatial data, aiding in activities such as data collection and storage, viewing, map creation, manipulation and analysis. GEM Geogra phy Markup Language, a spatial data standard published by COG (2013). For further description see Table 3. GAPS The Global Positioning System; a system of satellites that broadcast signals which allow devices with GAPS receivers to calculate their position on the Earth. Layer A layer is a digital representation of a collection of physical features, such as roads, buildings, lakes etc.Each layer consists off specific geometric type such as a Point, Line or Polygon and has common attributes, such as road length, building use category or lake area. A layer can be displayed on a map e. G. By querying a geopolitical server. COG Open Geopolitical Consortium; a consortium of government agencies, universities and companies that develop common open standards promoting geographic information accessibility and interoperability (COG 2013). Open-source Refers to computer software for which the license includes a number of access and use rights to its source code, defined by the Open Source Initi ative (OSI 2013).That is, users may for example look under-the-hood of the program, modify it or any purpose and forward it to other users directly. SO Operating System; a basic device software that manages platform for managing and interacting with all other applications on the device. Server Refers too geopolitical server, see Figure 3, whose address can be stored in DECADE. It is a computer software system which can be sent queries over the Internet, in this case for geographic information to display on top of Google Maps, and to which data can be uploaded.SF Simple Features Specification; a spatial data standard published by COG (2013). SLD Styled Layer Descriptor, an COG (2013) web map styling standard. For further description see Table 3. Smartened A hand-held device for mobile voice-, text- and data communication that has a fast Internet connection multiple sensors, including camera and GAPS receiver. Its hardware is powerful enough to browse web pages and run advanced comput er programs (mobile applications). Often uses large (for hand-held phones) touch-screens.Spatial data Data with a spatial component, I. E. Coordinates, that are defined by an SIRS and that bind the data to physical locations or geometric features. SIRS Spatial Reference System; a system defining how coordinates relate to locations on Earth. WFM Web Feature Service, an COG (2013) web mapping interface standard for serving geographic features. For further description see Table 3. WHAMS Web Map Service, an COG (2013) web mapping interface standard for serving map images. For further description see Table 3. 1. Introduction Since 1980, 2. Million people have lost their lives in the 21 000 events recorded in â€Å"the most comprehensive source of natural catastrophe data in the world† (Munich Re AAA, p. 49). Total global material value lost due to natural disasters during the period is estimated at 3800 thousand million IIS$, with a distinctly rising trend both n the annual rate o f loss (Maureen and Breathe 2011) and the annual frequency of reported natural disasters. In addition, technological disasters (e. G. Industrial or transport accidents) contributed with on average 9000 deaths per year during the last decade, 2002-2011 (FRI. 2012).One tool for improving emergency management is quick access to accurate and updated information about the emergency situation or disaster. Such information can be of vital importance for emergency management to enable distribution of the right resources to the right places at the right times and for proportioning the efforts which have the greatest benefit. Much of this essential information has a spatial component, such as extents and locations of damaged areas, the locations of spatial data, are useful in all phases of emergency management (Cutter 2003; Al- Shuddery 2010).There are, however, challenges to overcome in the utilization of spatial data and geographic information systems (GIS) in the context of emergency manag ement, as recognized by e. G. Geezer and Smith (2003) and Manicurist (2005). One such challenge is providing decision makers and field workers with access to data that are accurate and sufficiently up-to-date for their specific purpose. For data that cannot be captured with remote sensing techniques, such as satellite data and aerial photos, or stationary monitoring networks (see e. G. Liana et al. 005), emergency management organizations have to rely on field data collection by employees and/or volunteers. As pointed out by EL-Gamely et al. (2010), recent improvements in software and hardware technology have enabled real-time access to and collection of spatial data in the field. Many groups have utilized the increasing ubiquity and capabilities of modern smoothness for developing field data collection systems (e. G. Enhances et al. 009; Clark et al. 2010; xx et al. 2010; White et al. 2011; Chem. et al. 2012; Decant et al. 2012; Went et al. 2012).Several of these groups have develo ped such systems as open- source projects, which can potentially benefit society in terms of supporting collaboration between developers, allowing derivative work to build upon previous achievements and allowing less resource-strong communities access to these useful data collection tools. This project builds on these notions of open access and collaboration in creating a free and open mobile GIS and field data collection system. A system that is tailored award emergency management and has a high degree of scalability and adaptability to organization-specific needs.It makes use of existing open-source technologies for the server-side architecture and for the development of a mobile application, henceforth known as DECADE (the Emergency Data Collector for It only requires distribution of DECADE and the server address to those devices. 1. 1. Aim The main aim of this thesis project is to develop a mobile application as a component of a complete open-source system for emergency field da ta collection. A secondary aim is to evaluate the mobile application to discern whether it is applicable to emergency field data collection and how it can be improved for that purpose. 2.Background This chapter describes the context in which DECADE may operate* and why it is useful. By defining and describing disasters, emergencies and emergency management, and by outlining the role of spatial data in emergency management, the rationale behind its development is illustrated. Undertaken and examples of the technology, standards and open-source licenses available to it are presented. This will provide background for discussion about and aid in the development of the proposed system architecture and the implementation f DECADE that is presented in the System Design and Case Study chapters.The United Nations Office for Disaster Risk Reduction (UNISON) is developing a body of terminology for use by the emergency and disaster management communities. It is intended to improve the work to r educe disaster risk by making the use and understanding of common vocabulary consistent throughout the community (UNISON 2009). To help promote this common understanding this report will, where applicable, use the definitions proposed by the UNISON. 2. 1 . Disasters & Emergencies To understand the importance of emergency management and the environment in which DECADE and the proposed system (see section 3. . ) could be utilized, the nature and frequency of disasters needs some attention. The following definition of â€Å"disaster† is proposed by the UNISON: â€Å"A serious disruption of the functioning of a community or a society involving widespread human, material, economic or environmental losses and impacts, which exceeds the ability of the affected community or society to cope using its own resources. † – UNISON 2009, p. 9 To study disasters, there are several database projects that record disasters and related information. Some of these databases are creat ed and managed by re- insurance companies (e. . Munich-Re and Swiss-Re). Since these companies provide insurances for other insurance providers, when disastrous events cause widespread damage, they are often paying a significant part of the recovery costs. Thus, in addition to e. G. Universities and governmental organizations, these re-insurance companies have a natural interest in studying disasters and emergency management. Table 1 : Catastrophe categorization developed Jointly by Munich Re, CREED, Swiss Re, the United Nations Development Programmer (UNDO), the Asian Disaster ReductionCentre (DARK) and the United Nations Office for Disaster Risk Reduction (UNISON) in 2007. Source: FRI. 2012, p. 251-252. Natural disasters Biological Insect infestations, epidemics and animal attacks. Geophysical Earthquakes and tsunamis, volcanic eruptions and dry mass movements (avalanches, landslides, recalls and Climatologically Droughts (with associated food insecurities), extreme temperatures a nd wildfires. Hydrological Floods (including waves and surges) and wet mass movements (avalanches, landslides, recalls and subsidence of hydrological origin).Meteorological Storms (divided into nine sub-categories). Technological Industrial accidents Chemical spills, collapse of industrial infrastructure, explosions, fires, gas leaks, poisoning and radiation. Transportation Transportation by air, rail, road or water. Miscellaneous Collapse of domestic or non-industrial structures, explosions and fires. Natural catastrophes are by far the most common and the most costly type of event, both in human and economic losses.According to the ME-DATA database, during 2002-2011 (not counting non-natural, non-accidental events), natural catastrophes caused almost 13 times as many deaths as technological causes and in excess of 37 times as much economic damage (FRI. 2012). Among the types of natural catastrophes, in all parts of the world meteorological and hydrological catastrophes are the mos t numerous (Munich Re AAA). When it comes to fatalities, however, most are caused by geophysical events or, as in Europe and Africa, climatologically events.Asia, being the largest and most populated region, suffers the largest number of catastrophes, the most fatalities and the highest amount of overall economic losses, while North America alone has 65 % of the world's insured losses (Munich Re AAA). In recent years, current and future changes in the global climate have been projected o cause meteorological, hydrological and climatologically extreme events to become more frequent or more intense in many areas (Parry et al. 2007) and an increase in the number of, as well as losses from, weather-related disasters have been identified (Bower et al. 007; Maureen and Breathe 2011). However, as the work by Maureen increase in losses. It may be, as argued by Bower et al. (2007), that it's mainly the increased susceptibility of human societies that is causing current increases in losses, d ue to expansion of settlements into sensitive areas and further arbitration leading to a concentration of population and wealth at risk. In any case, the need for better resilience to catastrophic events in human societies is increasing, and significant efforts to improve emergency management before, during and after an emergency event are being made. . 2. Emergency Management DECADE and the proposed system for which it is designed are intended to be used for emergency management, which incorporates all aspects of how communities handle emergency situations. It involves risk assessments as well as planning and education for improved preparedness. It involves policies, guidelines and routines for how to organize participants and resources available, to best respond to the events homeless and for recovering efficiently in the hours, days, months and perhaps years after an event.It also involves how communities learn from mistakes and take steps to reduce future susceptibility to simil ar events. More succinctly put emergency management is: â€Å"The organization and management of resources and responsibilities for addressing all aspects of emergencies, in particular preparedness, response and initial recovery steps. † – UNINSPIRED, p. 13 In what form emergency management is used depends on the type of emergency that is being considered, but different strategies may be more or less general in their applicability to different types of events (see Table 1).The different phases of emergency management are commonly described as forming a cycle (Figure 1; Cutter 2003; Manicurist 2005; EL-Gamely et al. 2010) with some form of categorization of the relevant emergency management activities. Figure 1 depicts one such interpretation using three phases based on the definitions below. Response: â€Å"The provision of emergency services and public assistance during or immediately after a disaster in order to save lives, reduce health impacts, ensure public safet y and meet the basic subsistence needs of the people affected. † – UNISON 2009, p. Recovery â€Å"The restoration, and improvement where appropriate, of facilities, livelihoods and living conditions of disaster-affected communities, including efforts to reduce disaster risk factors. † – UNISON 2009, p. 23 Mitigation â€Å"The lessening or limitation of the adverse impacts of hazards and related disasters. † Preparedness â€Å"The knowledge and capacities developed by governments, professional response and recovery organizations, communities and individuals to effectively anticipate, respond to, and recover from, the impacts of likely, imminent or current hazard events or conditions. – UNISON 2009, p. 21 Preparedness can accordingly be thought of as part of the mitigation phase, although it's sometimes defined as a separate fourth management phase (e. G. Abdullah and Lie 2010). The duration of the phases shown in Figure 1 can, according to th e definitions above and those mentioned by Cutter (2003) be approximated to hours to weeks for the response phase and months to years for the recovery phase. The mitigation phase lasts indefinitely or until a new emergency event occurs.As explained by Manicurist (2005); each emergency management phase should ideally be conducted in a way that facilitates success in the next phase, but in the ease of rebuilding societies in the recovery phase this is often overlooked in favor of quickly restoring societies to their previous states. Emergency events can occur in many different ways, as shown in Figure 1 by the three arrows representing the emergency event. They can strike with full intensity immediately and then slowly subside, like an earthquake which is followed by smaller after-shakes.They can slowly increase in intensity until they abruptly end, like a drought becoming increasingly severe until rain comes and quickly rejuvenates vegetation and fills rivers and lakes with water aga in. They can strengthen and weaken gradually, eke a flooding disaster during which the water level slowly reaches its peak and then slowly retreats again. Events can also be singular surprise events, as the figure in Cutter (2003, p. 440) might indicate, which are over before any sort of response can be organized. Such events might be e. . Sudden landslides or singular earthquakes. In line with the above definitions, the overlapping of the phases depicted in Figure 1 illustrates, first, that the response phase can begin while the emergency event is still ongoing. Second, restoration of facilities in the recovery phase can start (and might even be necessary) revived. Thirdly, it illustrates that mitigation concerns should be addressed already in the recovery phase so that the recovering society will be more resilient to future emergency events.Regarding societies' resilience to catastrophes, it can be defined as: â€Å"The ability of a system, community or society exposed to hazards to resist, absorb, accommodate to and recover from the effects of a hazard in a timely and efficient manner, including through the preservation and restoration of its essential basic structures and functions. † Building resilience in a society includes many kinds of activities both aimed at reverting catastrophes from occurring or reducing their impact and at improving how the society can respond to and recover from them (Table 2).A notable prevention strategy used in many countries is using land-use planning to restrict development in hazardous areas, albeit with different approaches to assessing risks and what actions to take (e. G. Contain et al. 2006; Galvanic et al. 2010). Other mitigation strategies include e. G. Construction regulations, warning systems, protective structures such as flood barriers (Godchild 2003; De la Cruz-Arena and Tilling 2008; Galvanic et al. 2010) and evacuation plans (Chatterer's et al. 009).While many such strategies may be effective, there is also a need to ensure that plans and regulations are properly enforced. This is not always the case, especially in poorer countries, as discussed by Kenny (2012). Table 2: Examples of strategies for mitigating catastrophe effects and for improving response and recovery after catastrophes. The division indicates whether they aim to prevent or reduce damage or to improve handling of damage after the event. Mitigation Response and Recovery Land-use planning Insurance against losses Construction regulation Education and Awareness Warning system development Response plansProtective structures Improvement of tools for emergency management Plan and regulation enforcement SAID development for improved decision making With regard to coping with (responding to and recovering from) catastrophic events, building economic buffers to ensure the availability of resources, I. E. Insurances, is a common strategy. Munich Re (AAA) estimate that approximately a quarter of the financial losses that occu rred due to natural catastrophes 1980-2012 were insured. Of these insured losses, 81 % occurred in North America and Europe (Munich Re AAA). Kenny (2012) also notes that the victims themselves still pay most of the cost

Importance of Strategic Human Resource Management

Management in an organization and asses its purposes in the chosen organization By Assimilate 23 In present business environment â€Å"information technology' has become back bone of any business or organization, and they are integral part of day to day activities. Information technology which connects all the departments with each other which helps to increase efficiency, reduce communication time, production time, to improve, maintain the business flow. In short every industry and even companies within the industry can have different key success factors.It is important to select supply chain IT systems that are able to give us advantage in the areas most crucial to business success. Companies invest a good amount of their budget to develop new software's programs to improve their flexibility and responsiveness and competitiveness. In recent studies conducted by Food & Agricultural Organization (FAA) it was found that Food wastage across the world is alarming and $ 1 trillion of fo od is being wasted for the reason jack of technology, human error and facilities.In our pizza hut outlet Information Technology will play very important role which will connect all our operation. We being a fast food chain and products used are highly perishable and if a proper control on purchase, storage and production is not there then our business may end up in loss. As per below given diagram IT will be connecting all our departments Fig. 1 Logistics & Procurement: IT will help to collect data, tracking products inventory and reduce lifestyle which will help everybody involved in the process.Has the data will be readily available it will help to procure our raw materials as per the requirement and keep a track on the movements, storage and delivery. Operation: It will help in day to day activities by attending customers taking their orders placing them to our production and arranging to deliver. In addition to this it will help to maintain our financial track, bank accounts, pa yment schedule and other uncial obligations.Customer relationship: To improve our customer service, attend customer complaints and develop relationship with customer we need a proper IT support such as CRM

Intellectual Disabilities Research Paper Example | Topics and Well Written Essays - 1500 words

Intellectual Disabilities - Research Paper Example Moreover, intellectual disabilities affect individuals during aging. Understanding intellectual disability is critical in education to help students having this condition (Woodcock & Vialle, 2010). This paper will discuss the definition of intellectual, its characteristics and its impacts on intellectual functioning and adaptive behavior. Moreover, strategies to assist students in this disability category will be described. Defining Intellectual Disability World Health Organization describes intellectual disability as the significant reduction of the ability to comprehend new information and in learning and applying new skills. The American Association of Intellectual and Development Disability (AAIDD) explain that intellectual disability is not usually an isolated disorder. AAIDD offers a three dimensional definition of intellectual disability and this is the most widely acknowledged definition (Barrett, 2011). According to the AAIDD, intellectual disability is a disorder that begin s before one gets to the age of 18 years that is characterized by great limitation in intellectual functioning and adaptive behavior. Intellectual functioning refers to various aspects of life such as learning, reasoning, problem solving (Barrett, 2011). On the other hand, adaptive behavior touches on a range of practical and social skills in areas of self-care, communication, self-direction, health, safety leisure and work. Intellectual disability has been introduced as a replacement to mental retardation that was previously used (Jellinek, Patel & Froehle, 2002). The prevalence of intellectual disability in America is relatively high with about one in every ten families affected. However, the estimated prevalence varies based on the criteria used in diagnosis, study design and ways of ascertaining (Barrett, 2011). For instance, when intelligent quotient (IQ) is used in diagnosis, the prevalence of intellectual disability is estimated at 3 percent but when applying the AAIDD defini tion, national prevalence stand at 1 percent. Prevalence of intellectual disability is higher among males and the male to female ration is about 1.5 to 1 (Barrett, 2011). Diagnosis and Assessment of ID Assessment of intellectual disability involves a multidisciplinary team comprising of psychiatrists, pediatricians, psychologists and clinical geneticists. The assessment is usually comprehensive where intellectual ability, adaptive behavior and medical and family history of the patient is assessed (Garbutt, 2010). DSM-IV-TR offers standardized criteria used in the diagnosis of the disorder and this is used among children and adults. Intellectual is characterized by below average intellectual functioning. The characteristics of intellectual disability include the fact that disorder begins before the age of 18. DSM-IV-TR requires that all the symptoms of intellectual disability must have begun before the age of 18 (Garbutt, 2010). However, this does not limit diagnosis after 18 years. Nevertheless, children who have not reached the age of two years should not be subjected to intellectual disability diagnosis. This may however be conducted in case a child demonstrates severe symptoms related to intellectual disability for instance Down syndrome (Garbutt, 2010). The other characteristic of intellectual disability is poor adaptive functioning. Adaptive functioning is described as the effectiveness of an individual to functioning in tandem with

Anonymity and Abuse on the Internet Essay Example | Topics and Well Written Essays - 1500 words

Anonymity and Abuse on the Internet - Essay Example The issue of anonymity is one that has posed a number of concerns for the people who use the Internet because there are so many individuals who hide their identities and therefore pose as imposters (Saco 2002). Similarly abuse is another aspect that has come to the fore with the passage of time. Abuse means that the users of the Internet are being blamed and cursed for no mistake of theirs. It also means that the individuals who are using the Internet are being treated in an unfair manner. This is an important tangent that needs to be resolved in a proactive fashion and should be taken care of in a quantifiable capacity. Anonymity and abuse over the Internet are some of the most pressing issues that need to be analyzed and understood in a proper way. This is because the repercussions for the same are immense and the magnanimity of these could be estimated with the passage of time. The different software and programs that are used over the Internet have been effective at outlining the issues and problems which have come to the fore (Mclean 2002). One should believe that anonymity and abuse over the Internet remains a problematic area that must be understood within the proper contexts (Cowan 2004). If this is not done in the most righteous way, there could be serious consequences for the people who matter the most within the related settings. These could include the users who are browsing over the Internet, the ones who frequent social networking websites, blogs and so on and so forth.

Is Socrates Form of the Good Correct Essay Example | Topics and Well Written Essays - 1000 words

Is Socrates Form of the Good Correct - Essay Example One of these entities is goodness or good, which is considered to be one of the causes of many of the things that are experienced daily in the visible realm. Something is considered to have a certain level of goodness because it participates in the Form of Good. According to Plato, Forms are the only things that can be known about, that is, they are the only things that can be considered to be objects of knowledge (Welton 20). In other words the form of the good, according to Plato, is ultimately to be treated as the object of knowledge, even though it is not really knowledge itself. Socrates, through Plato, is convinced that just gains its usefulness through the Good. I believe that Socrates is right in philosophizing that from Good emanates everything else, including knowledge and justice. Form of the Good Plato does not specifically say what the form of good is, but he does say that the knowledge of the form of the good is the most important or the highest knowledge that philosoph er kings should aspire. He says â€Å"What gives truth to the things known and the power to know to the knower is the Form of the Good, and though it is the cause of knowledge and truth, it is also an object of knowledge† (Plato and Jowett 46). ... All the prisoners get to see are shadows which are visibly moving on the wall. These shadows are not of people, but of statues being moved from above them but the prisoners cannot see this. They think that the shadows they see moving on the walls in front of them are real people, they cannot conceive a better reality in their present state. Socrates likens these prisoners with people who live thinking that the reality is composed of the fantasies they hear about in stories (Welton 47). Once the prisoners are released it is then they realize that what they thought were real people were actually lifeless statues (Anna 85). However, they would still think that the statues are real, just like a person who is used to the sounds and sights of the world would think that there was nothing more real than their own experiences. If the prisoners wander out into the open world, they might at first be blinded by the sun’s light, but with time, they come to the realization that there are ot her things and objects in the world. They will then think that these objects are real, just like a person who finally gets the knowledge of the Forms that comprise everyday existence. In conclusion the prisoners will come to look at the sun and realize that it is the source of the light that is making it possible for them to see all the objects that they are seeing; it is the source of all life and all light. According to Socrates, the Form of the Good is therefore like the sun; it is the source of everything found in the intelligible world (91). Socrates asks his students and friends to visualize a line that is halved in two and four. According to Socrates, the upper part of the halved line

The benefits and drawbacks of finance and accounting outsourcing Research Paper

The benefits and drawbacks of finance and accounting outsourcing - Research Paper Example Outsourcing of core business activities was seen to be trend of SMEs however it is evident that today even larger organizations outsource their core functions as these activities are seen to be burden for the management. In the present business or corporate world competition has increased thus the managements are more inclined in utilizing their time for the business and competitive strategies thus they find outsourcing a feasible option however before making any such decision both the pros and cons of outsourcing core business activities like accounting/finance must be analyzed and then it should be decided whether to keep them in-house or outsource. Considerations for Outsourcing Finance/Accounting It is not just burden of working and maintaining records that has to be considered before making the decision for outsourcing there are mixture of risks and rewards involved that must be analyzed. First and for most criteria has to be the cost analysis the cost maintaining a finance depa rtment keeping in view all the expenses like training, salaries, office space, benefits, equipment and software would have to be compared to outsourcing keeping in view that same targets are to be achieved thus the related costs of outsourcing along with in-house operations must be recorded and documented (Jayamalathi, Magiswary, Dr. Murali, & Noreen, 2009). In case of finance department being outsourced decision regarding the access of records has to be made that how the relevant data would be delivered, who would be accessing the company records and in what format they would be presented to the outsourcer. All these factors have to be discussed in outsourcing agreement so as to be clear and whether they would be comfortable as it should not be impeding their regular course of business. It has to analyze the level and range of services that the outsourcer would be offering they should be less than what the company maintains in-house. Deadlines are important for finance and accounti ng as the relevant records are required from time to time thus it had to be made sure as how the resources would be allocated in order to ensure that the deadlines are met. In choice of outsourcer it has to be focused that whether his working style could be integrated into the culture of company otherwise data integration would be an extra burden over the company (Tejaswini & Rajiv, 2010). Company records are the critical factor for working and operations thus it often seen that management is not comfortable in sharing the information and the internal data even with the outsourcer thus it has to be considered the level of services required and decisions to be made regarding the data that would be shared with the outsourcer. Pros and Cons of Outsourcing Finance/Accounting Pros mostly can be said to be the reasons or the benefits for which the small and medium sized companies chose to outsource their finance/accounting departments (Yunus, Ren, & Jing, 2005). Cons can be said to be the risks that may cause to avoid the decision of outsourcing. Following are the pros and cons of outsourcing discussed: Pros of outsourcing Financial saving is most lucrative advantage that the SMEs focus on due to their limited financial resources thus