Wheelchair. Design, Materials and Manufacture Essay

Wheelchair. Design, Materials and Manufacture - Essay Example This equipment is so economical and its operational features are so simple. They are commonly used in nursing homes for evacuating patients from one location to the other. The facilities provided in a wheel chair is in view to care patient and the seats are with large fleets. The design of a wheel chair is in such a way to make it move either by the patient himself or by any supporter by pushing. This provides independence and self sufficiency among disabled persons. Moreover the wheelchair has a remarkable role in the transportation process of disabled persons. Today there are different varieties of wheel chairs and the consumer can choose the apt one according to his convenience and requirements. In order to meet the various requirements of the disabled persons the wheelchairs can be classified as follows. They are manual wheelchairs, light weight wheelchairs, ultra light weight wheelchairs, standard wheelchairs, recliner wheelchairs, sport wheelchairs, heavy duty wheelchairs, tilt wheelchairs and wheelchairs run by artificial power. With respect to their function and facilities the current varieties are far forward than the past ones. Introduction of superfine materials and high class seat cushion technologies in the current varieties of wheelchairs have created remarkable variations from the older ones. Product designing process Comparing to past years experience the process of designing different variety of convenient wheel chairs has taken remarkable improvement. Among these varieties there are wheelchairs which can be operated to climb on stairs and barriers with out any difficulty. A wheelchair having adjustable seat dimension are highly welcomed by the users allover the world. Hence it is high time to think about manufacturing wheelchairs having skilled caring facilities with respect to various environmental conditions. But nowadays people prefer light weight wheelchairs which have advanced adjustments and facilities. Moreover they have started choosing pleasing varieties to have beautiful look. Lighter chairs are highly reliable and provide maximum mobility to the concerned disabled person. Since these wheelchairs are the life long equipments to be used by them it will be better to design varieties which can meet their maximum requirements under highly functional and reliable conditions. To cope up the se requirements the wheelchairs can be designed with respect to environmental friendly techniques so that maximum advantages regarding convenience can be attained. The suitable and easy way to implement this technique is to choose environmental friendly material for manufacturing the wheelchairs. The traditional wheel chairs are often with fixed and large wheel bases. If the seats are to be adjusted according to requirements they can be fixed on proper rail rods with the help of small wheels or any adjustable mechanisms. Another adjustable part of the wheel chair is its seat's frame. One of the side frames can be fixed on to the driving side wheel and the other part of the frame can be fixed to the guide wheel. This mechanical device enables the wheelchair frame to adjust

Independence Day Essay Example | Topics and Well Written Essays - 1250 words

Independence Day - Essay Example This paper discusses the history of the United States and the meanings attached to the Independence Day. On June 11 in the year 1976 a committee was appointed by congress to draft a declaration and the five committee members appointed included Benjamin Franklin, John Adams, Robert Livingston, Thomas Jefferson and Roger Sherman who presented this draft to the congress on 28th of the same month. Voting was undertaken on the first of July whereby each colony had a single vote, South Carolina and Pennsylvania voted against declaring independence, however the next day South Carolina reversed its decision. New York on the other hand did not vote because delegates lacked authority to vote, however authority was granted a week later, and therefore on July 2 the declaration for independence was passed however congress debated on the draft changing it and deleting some of its passages. On July 4 congress finished the wording and approved the Declaration of Independence and which is now celebrated as the Independence Day. Majority have the view that on 4th July the united states declared its impendence from British rule, there are various meanings attached to this day including a day which the united states ... The following is an analysis of the happening on and before July 4 1976. Independence: Many have the view that independence was achieved on the 4th of July, however the independence was achieved through a series of activities that led to the independence of the thirteen colonies in the united states. Many argue that on July 4 the United States declared independent but from the activities it is evident that colonies declared independent on the 2nd of July 1976. From history it is evident that there was a draft declaration of independence prepared by a committee selected by congress on the 28th of June. The draft declaration was tabled in parliament on the first of July, on this day a few states including South Carolina and Pennsylvania rejected the declaration while New York did not have the authority to vote. On the second of July voting was undertaken and South Carolina reversed its decision and there were a total of twelve votes that accepted the declaration and New York did not participate in the voting. For this reason therefore it is evident that the declaration of independence by colonized states was done on the 2nd of July where 12 states denounced colonial rule and declared independent from British rule. In the next two days congress edited the declaration deleting some of the contents of the draft including slavery and slave trade, the revised copy was made public on the 4th of July although many states and army commanders received the document days after. Signing of the Declaration of Independence: History have the view that the declaration of independent was signed on the 4th of July by congress, however it is clear that some did not sign the

EU Environmental Policy Criticisms

EU Environmental Policy Criticisms EU environmental policy is no environmental policy at all; it is in fact no more than an extension of economic policy. Discuss. Detailed below is a wide-ranging discussion of the arguments for and against the notion that EU environmental policy is no environmental policy at all and is merely in actuality an extension of the community’s economic policy. The EU Commission has certainly made claims about the importance and the extensive scope of its own environmental policy in recent years, especially since the late 1980s. There are arguments that can be made to defend or refute the notion that the EU’s environmental policy is not so extensive or indeed as far ranging as it might appear to be. Arguments in favour as well of the idea that environmental policy are only an element or an extension of the EU’s economic policy. The links between the EU’s environmental and economic policy, as will be discussed, are not necessarily straightforward even if the origins of environmental policy would appear to be so. Due to the founding principles and structures of the EU it could be argued that all non-economic policy areas originally developed from a starting point within the community economy, as it was originally a community that confined its remit to economic policy except in the most exceptional of circumstances. However, there has been most notably in the form of the EU Commission, elements within the EU that believe the community should have a much wider sphere of policy making than just economic policy. Primarily to drive the integration processes forward and solve any common problems or issues upon a community basis rather than on a national basis. The origins of EU environmental policy are undeniably rooted in the economic policy of the EU. There are various reasons as to why that is the case. The EU as an organisation was established to promote strong economic growth within its member states. As far as the founders of the EU were concerned, there was no need to have separate environmental policy as nobody in the 1950s knew or believed that environmental issues were even a concern, let alone of critical importance to the long term future of Europe. The first stepping stone on the way to the formation of the EU was the establishment of the European Coal and Steel Community (ECSC) in 1952 that integrated coal and steel production in the six original member states. Coal and steel production were regarded as being the most important elements of promoting high levels of growth in Western Europe (Judt, 2007, p.156). The success of the ECSC led to the formation of the European Economic Community (EEC) in 1957 with an expanded scope t o integrate economic policy within the member states. It was an expansion, which led to the introduction of the Common Agricultural Policy to protect the agricultural sectors of the countries within the community. There were obviously environmental consequences of the economic policy pursued by the inception of the community, these were not known (James, 2003, p.400). The EU and none of its member states had detailed or systematic environmental policy in the 1950s or the 1960s; even if there were any environmental problems those problems would be resolved upon an ad hoc basis. Very few people at that time took a serious view of environmental issues (Thompson, 2001, p.199). When the EU Commission began to regard environmental issues of being some relevance to the quality of life, it found it difficult to persuade the governments of member states that they needed to take action to improve the environment (Sawka Stevens, 2000, p.156). Arguably, it took longer for the EU to develop env ironmental policy, as its member states did not believe that there were any viable reasons for the establishment of such environmental policy. Some governments of the EU member states were more likely to be receptive to the ideas of environmentalist groups than other governments are. For instance, West Germany and the Netherlands (Eatwell Wright, 2003, p.233). The EU Commission did regard the development of environmental policy as an addition on to its economic policy, which bore its first fruit in the adoption of an environmental programme in 1972. The first programme aimed at reducing the pollution linked with industrial and agricultural production techniques (Jones et al, 2004 p.696). In terms of actually helping to improve the environment the early programmes of the EU were limited in outlook and did not have to be fully adopted by the member states of the EU. Certainly when referring to EU environmental policy in the 1970s, claim that EU environmental policy was not policy at all could be fully justified. The EU Commission was well aware at that time as to the limits of its own ability to pursue policy that diverged too far from its economic policy and the limited extent to which such policy would actually be carried out (Wallace Wallace, 2000 p. 62). The limited EU environmental policy that emerged during the 1970s was influenced by increased scientific evidence of environmental pollution and change, there were political and economic reasons for the attempts at forming policy. One factor was the slowing down of economic growth, which had previously been impressive during the 1950s and the 1960s; the EU Commission explored ways of stimulating economic growth in alternative ways. Another factor for considering the adoption of environmental policy was provided by the Oil Crisis of 1973. The Oil Crisis was prompted by the United States support for Israel during the Yom Kippur War that resulted in the Arab oil producers cutting off oil supplies to the United States, the EU and Japan. The Oil Crisis led to significant price rises that provoked an international economic downturn (Hobsbawm, 1994, p.245). The effect of the Oil Crisis upon the EU environmental policy would prove to be short term and temporary. Member states reacted differe ntly to the realisation of just how dependent their economic growth was on oil. The Netherlands and West Germany made limited efforts to improve fuel efficiency, France concentrated on maintaining good relations with the Arab States and only Britain at that point had its own oil supplies (*). For the EU Commission the Oil Crisis of 1973 was ample demonstration of the need for more integrated economic and even environmental policy, rather than leaving individual member states to make their own decisions. Environmental policy was definitely secondary to economic policy and if economic policy was not sufficient, then environmental policy was arguably no policy at all (Bache George, 2006 p. 10). Concerns about pollution remained the main factors influencing the development and expansion of the EU’s environmental policy. The EU Commission and the new Environment Directorate-General it established in 1981 sought to give EU environmental policy a higher public profile in the early 1980s. However, the impact of such publicity was negligible in comparison to the hard hitting recession prompted and worsened by the sharp rise in crude oil prices during 1979, which were a consequence of the Iranian Revolution (Jones et al, 2004, p.695). The Environment Directorate-General attempted to increase the impetus of the EU’s environmental policy by setting tougher targets to reduce air, water and land pollution, as well as seeking to amend the Common Agricultural Policy to decrease levels of soil erosion and use of chemicals. When the EU commission and the Environment Directorate-General sought to reduce the use of chemical fertilisers, pesticides to reduce the environmental d amage caused by the intensive farming methods actively promoted by the Common Agricultural Policy. In the early 1980s the demands of the EU’s environmental policy decision-makers to reduce the environmental impact of the Common Agricultural Policy were to a great extent ignored. Indeed the only demands to alter the Common Agricultural Policy that stood any realistic chance of being successful related to the EU considering the option of reducing the Common Agricultural Policy expenditure (Cini, 2003, p.256). The impact and influence of the EU’s environmental policy would start to increase from the middle of the 1980s. Although prior to that time its policy had been so limited when put into operation that it only made a minimal difference at best to reducing environmentally harmful practices within the EU. Observers of the EU’s environmental policy could certainly had been forgiven that there was no policy in operation at all (Sawka Stevens, 2000, p.156). The ine ffectiveness of the EU’s earliest environmental policy was down to member states putting their economic interests first. It was due to the lack of coherent policy and strategy put forward by the Environment Directorate-General and the EU Commission, as well as the widespread belief that environmental issues were not that important (Wallace Wallace, 2000 p.30). There are however, arguments that EU environmental is actually now a distinctive and increasingly important policy area within its own right. Environmental policy may have evolved as part of the EU economic policy, yet it is an over simplification to contend that it is not an environmental policy at all. The original structures of the EU meant that the primary focus of the community is economic, as full agreement could not be reached on other features of the EU. The governments of member states were mainly content to share power with the EU when it came to economic policy than other policy areas, such as defence and foreign policy. There was two alternative concepts of how the EU should operate as a Europe of Nations, or as supranational organisation that closely integrated all policy areas for its member states. The ineffectiveness of early attempts to establish an extensive environmental policy were not helped by the slow pace of integration until the mid 1980s, it is no coincidenc e that the effectiveness of the EU’s environmental measures have increased whilst the EU has gained extra powers (Sawka Stevens, 2000 p. 156). Undoubtedly, the importance attributed to the pursuit of successful environmental policy within the EU was increased due to much stronger evidence of environmental damage which emerged during the 1980s especially in relation to the greenhouse effect (Eatwell Wright, 2003, p.234). Stronger scientific evidence had increased the media and the public awareness of the need for more effective and extensive environmental policy by both the EU and the governments of all member states. Taking measures to protect the environment transformed from being the preserve of environmentalist groups to an important issue for national governments and the EU to consider. As the EU already had an environmental policy it just had to consider ways of making its policy more extensive in scope and more effective in operation than before (Jordan, 1999, p. 74). Therefore the EU Commission and the Environment Directorate-General had a strong case for expanding the scope of the EU’s environmental policy. They could contend that environmental problems are on a global scale so that regional solutions would be of greater use in protecting the environment than the solutions put forward by the governments of the EU member states upon an individual basis. Of course, not all the member states of the EU had the same impact upon the environment. For instance, Britain, West Germany and France had a greater impact due to their larger populations and higher consumption levels. Some member states such as West Germany and the Netherlands had already begun measures to protect the environment earlier than the other EU member states (Bache George, 2006 p. 10, Duff, 1997 p.237). The institutional changes of the EU which were a consequence of the Single European Act had a strong influence upon the EU being able to adopt tougher and more extensive measures within the scope of its environmental policy. Prior to the signing of the Single European Act, the governments of member states were able to veto any legislation or proposed EU policy within the framework of the Council of Ministers. The EU Commission had thus generally worked hard to achieve compromise over proposed legislation to avoid such proposals vetoed. Such a structure was blamed for slowing down the process of EU integration, as well as reducing the scope and the effectiveness of EU policy. The EU structure had been stretched by the enlargements of the 1970s and the 1980s, which had also slowed down the deepening of the integration process. The primary objectives of the Single European Act were of course economic and political, although the move towards qualified majority voting on the Council of Mi nisters meant the EU found it easier to pass directives and legislation. That was due to legislation or directives were part of its environmental policy that no longer needed unanimous agreement to become adopted throughout the community. With the need to gain unanimous agreement over EU environmental policy within the Council of Ministers gone, it allowed the EU to put forward policy proposals more frequently and for those proposals to be carried forward more quickly with less chance of being watered down. The rationale behind the single market provided further justification of the EU to expand its environmental policy, so that all member states were implementing the same standards and aiming to achieve the same targets in reducing environmental damage through enhanced policy integration and co-operation (Bache George, 2006, p.253). To argue that the EU environmental policy is no policy at all also ignores the efforts that the EU has made to limit and reduce the damage done to the environmental by its member states. The notion of there not been an environment policy fails to mention its efforts to reach global agreements over the reduction of pollution and damage (). To its credit the EU Commission decided to act upon the evidence of the greenhouse effect, global warming and the shrinkage of the ozone layer. Action to stop the use of CFCs and thus stop the damage to the ozone layer, that was proven to be causing major levels of environmental damage. The agreement to phase out the use of CFCs was the first major worldwide accord to take action to protect the environment. The EU would be a prime mover in instigating further worldwide agreements culminating in the Rio Earth Summit and the Kyoto Protocol. In political terms the Rio Earth Summit and the Kyoto Protocol were notable achievements, in the fact that envir onmental protection was recognised as a major problem for the planet’s future. The agreements reached at the Rio Earth Summit and the Kyoto Protocol were criticised in some quarters for not going far enough to protect the environment, yet they are necessary steps in countering the greenhouse effect (Wallace Wallace, 2000 p. 293). The EU had to readjust its environmental programmes to reflect the greater levels of pollution in the former communist states of Central and Eastern Europe before they were allowed to join the EU. The only exception was the former East Germany, which because subject to all EU legislation and programmes as soon as it reunited with West Germany in 1990. In the former communist states of Central and Eastern Europe programmes in how to improve the environment were introduced at the same time as economic and political reforms to make these states liberal democracies that would eventually be ready to join the EU (Sawka Stevens, 2000 p. 176). The EU Commission realised that enlargement to include the former communist states of Central and Eastern Europe would also have implications for its regional development funds and the Common Agricultural Policy, as well as for environment programmes. Enlargement makes it harder to reach agreements over budgets and programmes, whilst obviously those p rogrammes that are adopted and implemented will have more of an impact upon the environment (Cini, 2003 p.257). The enlargement of the EU has complicated the policy making process meaning it can take longer to develop and implement programmes that will protect the environment (Bache George, 2006 p. 30). Therefore, the EU environment policy was derived from its economic policy. As the whole original rationale of the EU was to promote economic growth and prosperity within its member states it is hardly surprising that economic programmes dominated its policy-making processes. It certainly took a couple of decades before the EU Commission began to develop a separate environment policy and even longer to make those policies more than superficial or merely symbolic. The delay in forming an effective environment programme was due to the lack of evidence of the greenhouse effect or global warming which meant that the EU contented itself with putting general measures to reduce pollution. At that point stating that EU environment policy was no policy at all would have been completely justified. From the 1980s the scope of policy was increased due to concerns about the greenhouse effect and global warming. The capacity to pursue a more proactive environment programme was enhanced as a consequ ence of the Single European Act, which allowed environmental measures to be approved by a qualified majority, rather than by a unanimous vote. The greater commitment of the EU to adopting more effective environment protection programmes and agreed targets at the Rio Earth Summit and the Kyoto Protocol. However, despite efforts to make the environment a more prominent issue the EU is still primarily an organisation that has economic agendas that are the most important of its policy objectives and remits. Bibliography Bache I George S, (2006) Politics in the European Union, 2nd edition, Oxford University Press, Oxford Duff L, (1997) The Economics of Governments and Markets – new directions in European public policy, Longman, London Eatwell R Wright A (2003) Contemporary Political Ideologies 2nd Edition, Continuum, London Hobsbawm, E (1994) Age of Extremes, the Short Twentieth Century 1914-1991, Michael Joseph, London James H, (2003) Europe Reborn – A History, 1914 – 2000, Pearson Longman, Harlow Jones B, Kavanagh D, Moran M, Norton P, (2004) Politics UK, 5th edition, Pearson Longman, London Jordan, (1999) The Implementation of EU Environmental Policy; a policy problem without a political solution, Government Policy, Vol 17, no 11 Judt T, (2007) Post-war – A History of Europe since 1945, Pimlico, London and New York Sawka R Stevens A, (2000) Contemporary Europe, MacMillan Press, Basingstoke Wallace H Wallace W, (2000) Policy – Making in the European Union, 4th edition, Oxford University Press, Oxford

Confucianism Essay -- essays research papers

Confucianism Confucianism is a moral and religious system of China. Its origins go back to the Analects, the sayings attributed to Confucius, and to ancient writings, including that of Mencius. Confucius was born a mandarin under the name Kongzi. It was developed around 550 B.C. In its earliest form Confucianism was primarily a system of ethical concepts for the control of society. It saw man as a social creature that is bound to his fellow men by jen, or â€Å"humanity.† Jen is expressed through the five relationships—sovereign and subject, parent and child, elder and younger brother, husband and wife, and friend and friend. Of these, the filial relation is most important. The relationships are said to function smoothly if you stress li, which is a combination of etiquette and rituals. In some of these relationships a person may be superior to some and inferior to others. If a person in a lower status wishes to be properly treated that person must treat his or her own inferiors with respect. Correct conduct is thought to be gained through a sense of virtue gained by observing a role model of the higher status. The ruler, as the moral role model of the whole state, must be strict, but virtuous to all his subjects. The early philosophers recognized that the â€Å"great commonwealth,† the union of citizens under ethical rule, would take a long time to achieve, but believed that it might be constantly improved by practicing the â€Å"rectification of names.† This is the examination of the be...

US Immigrants’ Learning English and Mastering Content Goals

Bilingual Education is the teaching of two languages. This would also be the ability to speak two languages. During the 1920's testing among various groups of people began. These tests were conducted in poor testing conditions, overcrowded rooms, poor lighting, and large rooms with poor audibility. Many immigrants were categorized as â€Å"simpletons† for receiving zeros on the test because they were unable to speak English, could not read, and were unfamiliar with the American culture. The low-test scores confirmed white Anglo Saxon Protestant beliefs that immigrants were inferior. This gave the congressmen more reason to discriminate against the immigrants. In the 1950's, federal and state laws ruled that discriminatory testing was unconstitutional (What To Do About Immigration? p 327). Bilingual education did not originally grow from the pressures of immigration. It was started as a small, federally funded program to help Mexican-American children (largely native-born) in the Southwest. The purpose was to try to make Mexican-American children fully literate in English. Today, our expectations of bilinguals are very high. We expect them to learn our language fast and accurately. However, we do not teach them well. Instead of running away from this problem by abolishing bilingual education, we should find a way to improve this practice in order to make it a part of our culture. People with a native language other than English have two goals in school: learning English and mastering content. A very big problem is that bilingual education is taught in many different ways in classrooms. Often, students with limited English skills would be taught for no more than a year in special English classes before being moved to mainstream. Some students are pulled out of English as a second language. Others are placed in transitional bilingual education, which is intensive English-instruction. A portion of this class is taught in the native language. Maintenance or developmental, bilingual education builds the native language while improving English as a second language (http://www. edweek. org/context/topics/biling. htm). One solution to this problem is finding a one way to teach that will cover all aspects of the English language. After English is effectively taught, the students should be mainstreamed. Some say the curriculum is not the problem, but the poor teaching instead. The teache's want students to be proficient in a second language in one or two years. These days, there is also a shortage of well-qualified bilingual teachers. We can improve this by hiring teachers who are qualified and fully bilingual (http://www. edweek. org/context/topics/biling. htm). If we take a closer look at the educational system, we would notice that bilingual education is not the only guilty party in this stuation. There are many services available in different native languages; there is not much of an emphasis to learn English. There are newspapers, advertising, and even signs that will help immigrants of all cultures. Some people believe that in order to ensure that English is learned the government should make English its official language. I believe that people with another native language other than English should learn our language. This is not to say that they can not use their other language, but English should be used in offices and other work places. Today, the amount of bilingual immigrants entering our country is growing year by year. If solutions aren't found to the bilingual education problem, I fear what the future may hold for those looking to find new opportunities on American soil. In America, everyone has the right to dream.

European Type Jaw Crusher for Sale in India

European Type Jaw Crusher Brief Introduction: By adopting the world’s most advanced crushing and manufacturing technology, European type jaw crusher is mainly used for secondary and tertiary crushing of various medium-hard ores and rocks. European type jaw crusher has already become the most popular equipment in the world without controversy. It is the first choice for hard and strong abrasion material. [pic] Highlights: 1. Adopt world-level manufacturing techniques and raw materials. 2. Movable jaw assembly is made of high-quality cast steel piece.Forging blank is adopted for heavy eccentric shaft for processing, which makes the machine more reliable and endurable. 3. Integral cast steel structure is adopted for bearing saddle to guarantee full cooperation with crushing stander, which greatly enhances radial strength of bearing saddle. 4. Adoption of finite element analysis technology ensures much higher strength of the machine. 5. Crusher chamber adopts â€Å"V† struc ture which could make the actual feed width complies with the nominal one. 6. Adjustment device with discharge hole with wedge installed is simpler, safer and rapider than the old spacing piece. . Compared with crusher of other specifications, all machines of the series adopt more endurable and bigger eccentric shaft bearing; its higher bearing capacity and effective labyrinth seal make service life of bearing greatly prolonged. 8. The latest tooth-shaped guard plate is adopted to increase effective length of jaw plate and improve output. [pic] Working Principle: The motor transmits power through belt, drives the moving jaw to do periodic motion towards the fixed jaw by the eccentric shaft.The angle between toggle plate and moving jaw plate increases when moving jaw moves. So the moving jaw moves towards the fixed jaw. The stuff will be crushed in this process. The angle between toggle plate and moving jaw decreases when moving jaw moves down, the moving jaw moves leaves fixed jaw b y pulling rod and spring, the final crushed stuff will be discharged from the outlet. [pic] For more detailed information, please click here:http://www. crusherindustry. com/index. php/european-type-jaw-crusher/

Forensic Accounting Essay

Forensic Accounting Essay Forensic Accounting Essay THE EVOLUTION OF THE ACCOUNTING QUALITY MODEL Sam Ferguson Regis University Innovation in the Era of â€Å"Big Data† provided a standardized Computer Readable Language & eXtensible Business Reporting Language Oversight & The U.S. Securities & Exchange Commission’s â€Å"RoboCop† Introducing... XBRL ïÆ'Ëœ In 1998, Charlie Hoffman, the â€Å"father of XBRL,† combined XML with HTML for user-defined data tagging ïÆ'Ëœ Each tagged element offers currency, balance type, and period. ïÆ'Ëœ Layer in taxonomies linking the data to accounting principles. ïÆ'Ëœ Offers standardized financial report format. ïÆ'Ëœ XBRL becomes a â€Å"Twitter hashtag for the financially savvy† THE ACCOUNTING QUALITY MODEL THE SEC†S â€Å"ROBOCOP† ANALYZES DISCLOSURES WITHIN 24-HOURS POSTED TO EDGAR Provides quantitative analytics to degree of anomalies in filing GENERATES RISK SCORE AS TO LEVEL OF POSSIBLE FRAUD RISK SCORE USED TO COBORRATES/INVALIDATES FRAUD TIPS SEC EXAMINERS FURTHER REVIEW FLAGGED FINANCIALS SEC RESPONDS WTIH COMMENT LETTER, INFORMAL INQUIRY, OR AUDIT â€Å"RoboCop’s† Profiling Techniques Earnings Management Analysis Revenue Earned but not Received DISCRETIONARY & NON-OBLIGATORY Add Expenses incurred but not Paid Accrued Revenue Accrued Expense s ACCRUALS Deferred Revenue Transfer to a Liability Revenue but not Earned Risk Indicators: ïÆ'Ëœ Earnings Quality Management ïÆ'Ëœ Quality & Quantity of Discretionary Accruals Comparative to Peer Industry Group NON-DISCRETIONARY & OBLIGATORY Deferred Expense Transfer to an Asset Unused Expense Amount Risk Inducers: ïÆ'Ëœ Decrease of Market Share ïÆ'Ëœ Lower Profitability Margins FALSE POSITIVES* *†RoboCop† analysis produces risk score for benign anomalies PROS CONS âÅ"Å¡ Customizable factor-based analysis to specific needs âÅ"Å¡ Includes discretionary accruals factors in its regression analysis - Costly disruptions of sec inquiries damaging effects to reputation EVOLUTION OF THE â€Å"ROBOCOP† ïÆ'Ëœ Creation of Financial Reporting & Audit Task Force and Microcap Fraud Task Force ï‚ ² Provides accounting & legal oversight to â€Å"RoboCop† ï‚ ² Expands policing to securities issued by microcap companies ïÆ'Ëœ New analytical tool to review supporting written documentation to disclosures ï‚ ² Parses the word & phrases common in past fraudulent activity ï‚ « Seek out overuse of words & â€Å"under-disclosure of risk† Recommendations for compliance  File Accurate XBRL Reports  Implement Conservative Accounting Policies  Conform to Peer Industry Group Practices  Adequately Document Policies  Stay Current on SEC Regulatory Activity  Be Prepared for an SEC Inquiry Bibliography ACFE. (2013, August). The Fraud Examiner. Retrieved July 15, 2014, from ACFE: acfe.com/fraudexaminer.aspx?id=4294979300&terms=(check) Anderson, G. (2014, August 15). Retail Wire. Retrieved August 16, 2014, from Forbes: forbes.com/sites/retailwire/2014/08/15/will-amazon-be-using-merchants-who-use-amazon-localregister/ Brands, C. K. (2012, December). The SEC and Interactive Data. Strategic Finance , pp. 56-57. Brands, CMA., K. (2013, September). XBRL SEC Filings Are Hampered By Errors. Strategic Finance , pp. 56-57. Brands, K. (2014, June 28). Discussions. Retrieved June 30, 2014, from Regis University World Class: https ://connect.regis.edu/p66ymuyj580/?launcher=false&fcsContent=true&pbMode=normal Brands, K. (2014, June 27). Discussions. Retrieved June 30, 2014, from Regis University World

Consciousness as a Brain Process

Consciousness as a Brain Process Introduction The argument of whether consciousness is one of the processes of the brain has remained a scientific hypothesis to many scholars. This statement has been debated by many philosophers and psychologists who up to now have not come to a concrete conclusion of whether consciousness is a process of the brain or not. Some of them have argued that there are different events and especially the mental ones which are not able to be described by physical sciences (Place 2).Advertising We will write a custom term paper sample on Consciousness as a Brain Process specifically for you for only $16.05 $11/page Learn More However, despite the long-term debate consciousness has been described as a special type of behavior that encompasses sampling or rather running-back-and forth. In other terms it is described as the tendency to behave or act in a certain way as a result of inner processes of the individual. This debate is what has led to the development of two approaches among the philosophers and psychologists. One approach is the materialist approach which asserts that consciousness and the brain are one and the same thing, thus the brain is the process of the brain (Place 2). On the other hand is the dualism approach which believes that consciousness is far much more than just a brain process. This paper is therefore an argumentative discussion of the theory that consciousness is a brain process. Consciousness and brain processes The best way of dealing with this is to first understand what consciousness is as well as the variety of processes preformed by the brain (Edelman 1). According to biology, consciousness begins with the release of cerebrospinal fluid to other parts of the body. Therefore the brain happens to be the centre of consciousness. Consciousness is very hard to define because it encompasses a wide range of activities. However, a simple definition of consciousness is that it is the state of being aware or a condition of being of all thought, feeling and will. This is to mean that someone who is conscious is aware of what is happening around them and whatever they are doing. The opposite of being conscious is unconscious which could be represented by anesthesia, falling asleep or being in a coma (Edelman 1). A major feature of consciousness is its opacity such that you are not able to identify someone who is conscious but only they can. How it evolved and the amount or the level of consciousness are some of the ambiguity of consciousness. According to neuroscientists Consciousness happens to be created by an external stimulus that triggers the reaction (Edelman 1). For example, when we taste something bitter or sweet, stung by an insect, walk in the park among other daily activities, a series of reactions in response to these activities or incidences are created. The main problem in defining consciousness is the apprehension of how the stimuli affect the brain to be transformed to experience.Advert ising Looking for term paper on philosophy? Let's see if we can help you! Get your first paper with 15% OFF Learn More The brain is an important organ in the body as it controls almost all neural and cognitive processes of the other body organs and parts. It is responsible for motion, thinking, motivation, attention, preconceptions and knowledge just to mention but a few .Despite the fact that the brain is the locus of almost all the body activities is not a justification that consciousness has to be brain oriented. Yes, the brain is the initiator of the process but there are other external and internal players of the process which are not entirely related to the brain. Argument that consciousness is not a brain process By rejecting the hypothesis that consciousness is a brain process would mean that I am dualist as mentioned above. I therefore argue that consciousness is a process independent from the brain (Francois 1). According to neorealist, consciousnes s has been defined as to be an entity part of the environment, thus separate from the brain. This is to mean that all the experiences and perceptions of consciousness exist outside the brain and independent of whether they are going to be perceived or not perceived. To justify this fact, take the phenomenon of somebody asked to remember and describe how the grandfather who lives several miles from their home looks like. The image that comes in the mind is vague whereby some feature can be recalled while others are not. This happens because the brain does not have a process with these images such as the eye color, shape of legs among others (Francois 1). This example justifies that consciousness is not a brain process. If it was a brain process, consciousness could not be having the ability of expressing the different features and perceptions it does such as the shape and colors of objects in the environment. In accordance to this argument, the fact that consciousness has the ability of depicting the environmental features and objects, it is therefore situated somewhere in the environment itself. Different non-real states of the mind and body such as dreaming, hallucinations, mental images, illusions and memories are independent of whether they are to be experienced or not as they exist outside the brain (Francois 1). This is because one can sleep a whole night without having a single dream and on other nights, the same person could end up having up to three different dreams. This therefore indicates that sleeping does not guarantee one to dream, but depends on the environmental effects such as watching movies, having heavy meals before sleeping, nagging issues among other factors. Approaching the issue of consciousness in a scientific perspective, it would be argued that consciousness is far much more as a result of a physical organ such as the brain but rather as a result of evolution of many years of effects of the chemistry of organics. However, the contrad icting question is what comes before the other, is the perception as a result of the brain-process or does the perception or experience lead to the brain process(Craighead and Nemeroff 355).Advertising We will write a custom term paper sample on Consciousness as a Brain Process specifically for you for only $16.05 $11/page Learn More For example, looking at the case sun rays hitting the eyes to cause the perception of much light into the pupil, does the perception of light cause the brain to sense much light or is the perception as a result of a brain process which causes an individual to sense the sun rays. The correlation between the brain process and consciousness is what leads us to making a concrete judgment on whether consciousness is a brain process. Take for instance, the act of being pricked by a needle on the foot, this phenomenological experience is nowhere related to the neural excitations in the brain. This experience is continuous and of the s ame kind while neural activities that come in hand with the pain are heterogeneous. The scientists who have working hard to create human beings have not been able to create a real human being because of the unique characteristic of consciousness that has been difficult to ‘install’ in their miniatures. Intelligent computers and robots that have been developed have brains similar to the human brains but cannot act as real human beings because they lack the ability to be conscious. For example, once beaten a human being will respond and feel the pain but a robot will not react if beaten in the same way. This is therefore a justification that consciousness is not a brain process but an independent process. The most interesting thing is the fact even after many years as human beings have not been able to describe ourselves in terms of our consciousness despite having innovated very complicated things. The mystery of our consciousness is something that is difficult to explai n as all the other existing things are deemed to be illusions. Even the neurologists who claim that consciousness is one of the processes of the brain do not explain in detail how the experience of consciousness results from the electrochemical activities of the brain (Zelazo et al, 203). According to them, it is just a hypothesis that ought to be accepted or rejected once proved. For example, neurologists have failed to explicate what it is to sense something through taste, smell or sight (Weiskrantz and Davies 267). A famous philosopher named Tye argues that the mental states are representations that are symbolic and of the same kind as opposed to the neural phenomenal states that are heterogeneous.Advertising Looking for term paper on philosophy? Let's see if we can help you! Get your first paper with 15% OFF Learn More He further continues to ascertain that consciousness is not as a result of neural action but rather a phenomenon in the representations. Tye believes that sensations that arise as a result of consciousness have modules in the body that cause their reactions. This further justifies the fact that consciousness is an independent process from the brain. Conclusion From the discussion above it can be clearly depicted the issue of understanding the consciousness of human beings has been a puzzle for many years. For a long time psychologists, philosophers, neurologists and all the famous scholars have been working hard to establish the puzzle behind consciousness (Weiskrantz and Davies 285). Most of them came up with their explanations and conclusions which have not been proved yet hence classified as assumptions or rather hypotheses. Either side of the story requires justification whereby those who are for the fact that consciousness is one of the many processes of the brain have to justi fy how the brain works to achieve consciousness. Most of the people who are for the statement are referred to as the materialists who claim that there is a close relation between the brain and consciousness. On the other hand those who negate the statement are the dualists who argue that consciousness is a phenomenon more than the brain functions and processes. Some have gone further to argue that the confusing thins in the statement ‘ is consciousness a brain process’ is the grammatical explanation of the article ‘is’ which could be used as a definite article or as a composition article (Francois 1). However, there is no much justification on this argument, thus the debate is left in the hands of neurologists, psychologists and philosophers. In my opinion, based on the above discussion as well as the research done up to this moment, I can conclude that consciousness is a mystery that has to be unveiled. It is therefore a process more than the brain can han dle as evidenced by the fact that objects with brains similar to that of the human being have been developed but lack consciousness (Place 2). Craighead, Edward and Nemeroff, Charles. The Corsini Encyclopedia of  Psychology and Behavioral Science. John Wiley and Sons, 2002. Edelman, Gerald. Naturalizing consciousness: A theoretical framework. 2003. Web. Francois, Tonneau. Consciousness outside the Head. 2004. Web. Place, U.T. Is Consciousness a Brain Process? 1954. Web. Weiskrantz, Lawrence and Davies, Martin. Frontiers of Consciousness. Oxford University Press, 2008. Zelazo, David. Moscovitch, Morris. And Thompson, Evan. The Cambridge handbook  of Consciousness. Cambridge University Press, 2007.

All About Exterior Paint Problems and How to Fix Them

All About Exterior Paint Problems and How to Fix Them What are the safest ways to remove paint? Does exterior paint need to be taken off down to the bare wood? Do heat guns really work? These are questions homeowners around the world face. You are not alone. Fortunately, the paint problems of one persons home are the same faced by other homeowners. Believe it or not, the  U.S. Department of the Interior has come to the rescue. It wasnt until 1966 that the U.S. became serious  about preserving its historic heritage. Congress passed the National Historic Preservation Act and charged the  National Park Service (NPS)  with supporting historic preservation programs and activities. Their handy series of preservation briefs are geared toward historic buildings, but the information is great professional advice that anyone can use. Exterior Paint Problems on Historic Woodwork,  Preservation Brief 10, was written by Kay D. Weeks and David W. Look, AIA for the Technical Preservation Services. Although written back in 1982 for historic preservationists, these recommendations are good starting points for homeowners to come to terms with what needs to be done. Here is a summary of the historic preservation guidance and expertise for painting exterior wood siding - with links to more information from the original brief. Selecting the Safest Method to Remove Paint Removing paint involves work - that is, the manual labor of abrasion. How much time and effort are put into paint removal (or paint preparation) is a judgment call and may be the most difficult decision you make. Basically, you can remove paint from your homes exterior siding by three methods: 1. Abrasive: Rubbing, scraping, sanding, and generally using friction. Use a putty knife and/or a paint scraper to dislodge anything loose. Then use sandpaper (orbital or belt sanders are okay) to smooth each area. Do not use rotary drill attachments (rotary sanders and rotary wire strippers), do not water blast or pressure wash, and do not sandblast. These abrasive methods may be too harsh to the siding itself. Pressure washing above 600 psi may force moisture into places where it should not go. A gentle garden hose for cleaning up is okay. 2. Thermal and Abrasive: Heating paint to a melting point and then scraping it from the surface.  For thick layers of built-up paint, use an electric heat plate, an electric heat gun, or a hot air gun that heats from 500 °F to 800 °F. The blow torch is not recommended. 3. Chemical and Abrasive: Using a chemical reaction to soften the paint to make it easier to scrape away. For many reasons, use chemicals only as a supplement to other methods of paint removal. They are too dangerous for you and the environment. Two classes of chemicals are solvent-based strippers and caustic strippers. A third category is biochemical, which may be marketed as bio- or eco- but its the chemical part that makes it work. Paint Removal Precautions Any house built before 1978 may have lead-based paint. Do you really want to remove it? Also, dont substitute speed for safety. Only use the recommended methods listed above. Keep yourself safe and your house in one piece. Paint Surface Conditions and Recommended Treatments Ask yourself why you want to paint your house. If there is no paint failure, adding another layer of paint may actually be harmful. When paint builds up to a thickness of approximately 1/16 (approximately 16 to 30 layers), say the authors of Preservation Brief 10, one or more extra coats of paint may be enough to trigger cracking and peeling in limited or even widespread areas of the buildings surface. Repainting buildings for cosmetic reasons are not always good reasoning. Sometimes you dont need to remove old paint at all, especially for these conditions: Dirt and Grime: Sometimes road dirt and salt can make siding look worse than it is. Clean it with l/2 cup of household detergent in a gallon of water with a medium soft bristle brush and then a gentle hosing.Mildew: Clean with a medium soft brush using one cup non-ammoniated detergent, one-quart household bleach, and one gallon of water. Try to open the area to the sun to avoid further mildew.Paint chalking is that white film on the surface of old paint that is breaking down. Clean the area with a medium soft brush using l/2 cup household detergent to one gallon of water.Stained paint occurs most often from metal or wood becoming moist and coloring the painted surface. Determine the cause of the stain, but its usually unnecessary to remove the paint. Limited paint removal can be considered for these conditions: Paint Crazing: Crazing is fine, jagged interconnected breaks in the top layer of paint. It happens when a house has many layers of paint that become hard and brittle, not allowing expansion and contraction with the wood. Sand off a layer and repaint.Paint Blistering: To distinguish between solvent blistering and blistering caused by moisture, a blister should be cut open.Wrinkled Paint: This happens when the paint has been put on incorrectly. The authors call this an error in application. In a historic building, leave a small out-of-the-way patch untouched for archival purposes. A record of all of the paint layers through the history of the house is useful for future historians. Unfortunately, some conditions require complete removal of exterior paint: Paint Peeling: Before painting, remove sources of moisture inside and outside, as described by the authors: Excess interior moisture should be removed from the building through installation of exhaust fans and vents. Exterior moisture should be eliminated by correcting the following conditions prior to repainting: faulty flashing; leaking gutters; defective roof shingles; cracks and holes in siding and trim; deteriorated caulking in joints and seams; and shrubbery growing too close to painted wood.Cracking and Alligatoring: These symptoms are advanced stages of crazing. General Paint Type Recommendations Paint type is not the same aa s paint color. The type of paint to choose depends on the conditions, and most old (historic) homes will have oil-based paint somewhere in the mix. Remembering that this article was written in 1982, these authors seem to like oil-based paints. They say, The reason for recommending oil rather than latex paints is that a coat of latex paint applied directly over old oil paint is more apt to fail. Justification for Paint Removal A major purpose for exterior paint is to keep the moisture out of your home. Often you dont need to remove paint down to the bare wood. To do so usually requires harsh methods that may damage the wood. Also, the layers of paint on a house are like the rings of a tree trunk - they provide a history that future owners may want to analyze in a laboratory during an architectural investigation. Painting a house every 5 to 8 years protects exterior wood siding from moisture penetration - and can add some zing to your homes curb appeal. Regular maintenance of a house will include mere cleaning, scraping, and hand sanding. Where there is a paint failure, determine and fix the cause before you even begin a painting project. Treating paint problems often means a total painting of the structure may be unnecessary. However, if you determine that you need to paint your house, keep two things in mind before you repaint: (1) only remove the top layer of paint down to the next sound layer; and (2) use the gentlest means possible. The authors summarize their findings by repeating their cautious approach to painting and paint removal. The bottom line is this: There is no completely safe and effective method of removing old paint from exterior woodwork. Learn More PDF Secretary of the Interiors Standards for the Treatment of Historic Properties With Guidelines for Preserving, Rehabilitating, Restoring, Reconstructing Historic Buildings by Kay Weeks and Anne E. Grimmer, 1995, revised 2017 by Anne E. GrimmerNotes: Headings are linked to the complete section of Preservation Brief 10 on the NPS website. Quotations are from that online version. The order of sections on this page may differ from the official version. A 12-page, black and white PDF version of Preservation Brief 10 is also available.

Blogging Emerging Technologies Essay Example | Topics and Well Written Essays - 1500 words

Blogging Emerging Technologies - Essay Example The dynamics of Web 2.0 have been modified to reflect the true purpose of creating new avenues of communication that have never been utilized. The whole essence of Web 2.0 is to generate means of cloud computing in which collaboration and discussion is encouraged. In this particular scenario, blogs can be critical towards achieving Salford Sports Village goals. One of the critical things to implement in order to thrive in blogging is understand search optimization engine key words. In essence, search engines such as Google tend to send â€Å"spider bots† that crawl and search for key words whenever an individual types in the Google search bar. A successful blogger must understand this technique and use it to their advantage. Blogging for this specific purpose is to clearly transition from subject matter to another subject in a very transitive manner. For example, blogging should be conducted and discussing the advantages of sports and community. Using keywords such as sports, community, football, street, parks and recreation, stress reliever can tremendously help. Another huge element towards expanding this horizon is offering free services. For instance, giving a free view of upcoming programs in the community can really engage all the individuals, which can boost clicks on the webpage. The best thing Suzane can do is write something along the lines of â€Å" Today, I have realized that the parks and recreation center needs drastic improvements. I had a brilliant opportunity to visit the Glenside Public District which has transformed the dynamics of their recreation. They have implemented a senior center that has been a catalyst for healthy aging. The kids have an amazing new playground that accommodates to their needs. Moreover, creating a playground for the kids is a long-term investment because it will add value to the community. Since tax money already is allocated, hiring construction workers will also raise employment and the value of the communi ty. One of the key things to exploit is to get sponsorship from outside vendors. Suzanne must overcome the challenge of a budget and seek outside resources through blogs, videos, audio podcasts that will continue to grab attention. Blog post 2 – Write a blog post (100+ words) that embeds a relevant image and/or video combines with text that shows Suzanne Bolt how visual media can help her achieve Salford Sports Village goals, 21 November Deadline for posting for maximum marks (paste the blog post url into the Reflection section of your assignment – see page 3) The best way to advertise oneself is through youtube because of many reasons. First and foremost, Youtube allows individuals to sign up for a policy in which the user uploads videos that Youtube will compensate the user for. Moreover by clicking the subscription button, individuals are allowed to penetrate the online community because people will constantly receive updates on new videos posted. It is crucial that Suzanne continues to make videos that engage people to discuss ideas and

There are two topicschoose one of them Coursework

There are two topicschoose one of them - Coursework Example By allocating the costs by their using departments, departmental decision making is enhanced. The marketing department cannot be held accountable for the wastage or spoilage incurred by the grinding department. The department generating high production levels is not affected by another department’s operating activities. Applying the traditional cost alternative, the costs of all the departments are lumped into one cost account (Debarshi, 2011, p. 178). Consequently, the department producing the avoidable production wastes and spoilage can be erroneously made to explain one’s wasteful production process charge. This is because the total expenses and costs of all the departments are evenly divided among all the wasteful and not wasteful departments. Further, allocating the costs by departments will allow the implementation of favorable cost center-based strategies. Under the strategy, each department is responsible for its own profit, expense, revenue, or other financial accounts (Kinney, 2012, p. 26). For example, the costs and operating expenses of the fast selling department are deducted from the revenues of the same fast selling branch or department. Likewise, the costs and operating expenses of the slow selling department are deducted from the revenues of the same slow selling branch or department. This way, management can determine whether each department performed financial better than the other departments. In terms of areas where judgment may be needed, the computation of the overhead allocation includes categorizing expenses according to direct costs and indirect costs (Mittal, 2010, p. 23). For example, wood, nails, and paint are classified as direct materials of the furniture manufacturing company because wood, nails, and paint form part of the completed chair. Direct labor cost includes amount paid to the individuals directly making the product. For example, the salary payment of the carpenter making the chair is direct

Branding Assignment Example | Topics and Well Written Essays - 2000 words

Branding - Assignment Example This of course depends on the reputation of the brand, which refers to how it has appealed to consumers in the grocery sector in the past and how it has served them. The literature review highlights previously researched concepts of branding and its effects on buyer behavior. The literature review's aim is to establish the range of concepts and theories associated with branding's effects on buyer behavior in the grocery sector. This is by reviewing a wide range of books, journals, business publications, and periodicals. The chapter begins by tracing the development of the branding concept through to key theoretical models associated with its application. The review then concludes on the brands' principles of importance in business-to-consumer emotional relations. Methods of research employed, need to be as equally balanced as possible. Therefore, a balance of qualitative and quantitative data needs to be considered. This means that books, journals, websites and reports will be considered as important sources of data. In addition to these sources, a survey will also be conducted in order to gather first hand information from individuals regarding the operations of corporations that have shareholders as their principal. In order to find out the answers to research questions, a survey with a qualitative technique is used. Qualitative research methods aim at understanding the rich, complex and idiosyncratic nature of human phenomena. This is important particularly for understanding the manner in which each individual behaves when he/she has a role to play in an important position. This is important to consider because of the fact that while researching the effect branding on consumer's buying behaviour, elements like trust and integrity play a significant role. Literature Review Brief History of Branding: For the past 4000 years, symbolism - a form of branding, has been used as means of ownership, recognition, and identification. The Ancient Romans and Egyptians identified their livestock with symbols and signs. These activities, ideologies and practices were the very early concepts of identification and recognition. Yet, the theoretical published material on branding from a businesses perspective only emerged

Identify and explain key difference between Europenization and Term Paper

Identify and explain key difference between Europenization and Globalization - Term Paper Example According to neo-liberal approach (Ladi 2007; Held 1999), Europeanization converts principles of Western liberal democracy, European identity and cooperation with regional organizations. The paper contains research and comparative analysis of two above phenomena in such spheres as regionalization, governance institutions, public sector reforms and Eastern European enlargement. Discovering differences of two above phenomena, it is necessary to define them as independent integral processes. For instance, Held and Iankova (Held 1999; Iankova 2007) claim that globalization weakens state structure and promotes overall policy change. Deregulation policy in mass media or any other economic sphere occurs parallel to political liberalization. On the one hand, it could become a source of efficient innovative modes of governance and statehood weakening. In this case, globalization is â€Å"a process in progress, where a large number of governmental and non-governmental agents plays an important role within the system of global governance.† (Ladi 2007, p. 4) It promotes regional integration and modification of governmental institutions in the EU. There is a widespread standpoint that Europeanization is a subsystem of globalization (Einhorn and Logue 2004). For example, economic globalization predetermines flourishing of economic models of the EU member-states. It results into deregulation, simplified taxation, goods transportation and broadening of national labor markets in Scandinavian countries. The authors analyze mechanisms of globalization within domestic environment. As Scandinavian countries have a mixed economic model with limited state ownership (Einhorn et al. 2004), governmental intervention into economic life of local communities has decreased. â€Å"Even public sector debt to GDP ratios and fiscal policy are explicitly impacted by

UK Real Estate Essay Example | Topics and Well Written Essays - 4000 words

UK Real Estate - Essay Example These market-specific characteristics present reliable indicators regarding the UK economic status. The UK real estate sector forms part of the services sector. The main definition of service sector output pertains to the non-tangible, non-commodity aspects except agriculture, mining, construction and manufacturing. The services sector has four broad classification of services based on the national accounts: Distribution, hotels and catering (DHC); Transport and communications (T&C); Finance, real estate and business services (FRB); and government and other services (GOV) (Julius and Butler, 1998). The services sector has grown faster than the rest of the UK economy from 1970-97. For instance, the average yearly rates of growth for the service and manufacturing sectors were 2.6% and 0.7% respectively. Marketed services have registered yearly growth rates of 3% during the same period. Growth has been tremendous in financial services, business services, real estate activities, education and health services, and communications, particularly in computer software and cellular telephony (Gibson and Barkham, 1999). Boltho (2010) projected that the potential output growth averaged 2.9% a year over the last cycle that chalked up a faster growth compared to the previous cycle (2.4% a year; 1986-1997). The acceleration could be traced to exceptional factors: strong net inflows of migrants, a slight decline in the NAIRU (Non-Accelerating Inflation Rate of Unemployment), capital deepening and a trend towards high value-added sectors including financial services. The growth of the UK real estate property portfolio is also influenced by the level of technology on shopping trends, evolving consumer preferences, and the UK government intervention in project management and transportation. Real estate investment decisions respond to the current and future needs of the core business (Nourse and Roulac, 1993). A real estate company enters projects to generate a positive net present value for shareholders. This company will have the best opportunities for creating shareholder value within their portfolio of property assets. The opportunities come in the form of valuable development options, the exploitation of present market information and the utilisation of a well-developed property expertise. Amidst the need to attain net present value from property activities are some factors that may be deleterious to shareholder interests. These negative factors cover conflicts of interest between retail and property activity, negative reaction by external par ties such as shareholders, opinion formers, and analysts and an actual lack of genuine property investment expertise. The costs and benefit aspects of diversification into property activity explain the wide variation in property strategy and structure of this sector. The UK's economic cycle has been volatile compared to the other countries of the European Union, reflecting different economic policies, oil price rises and German unification. The UK economy exhibits different trade patterns, oil, company finance and the housing market. The UK government said a period of stability through low inflation and tight fiscal spending is essential so as to enable a sustainable and durable convergence with the rest of the European U

Jurisprudence Essay Example | Topics and Well Written Essays - 2500 words

Jurisprudence - Essay Example These higher powers could be a father, a husband, an employer, a principal, a leader etc. This submission is in total support of Thomas Hobbes’ belief that emphasizes on the danger of solitude, poverty and loneliness that usually accompany human short life. . The purpose of expecting some support from these higher powers is to enjoy a sense of security and protection from whatever circumstances that may come their ways. This singular characteristic of men would then put them under authorities. The authorities include but not restricted to monarchical, democratic, aristocratic, theocratic and autocratic leadership. The adverse effect of this human submission to a higher power is that they would be forced to accept the rules and orders issued by these authorities. The power of sovereignty, on most occasions, is unquestionable. Even though the processes of transferring of sovereign power may be through descendancy, hereditary and by force, the subjects have little or no power to reject whoever has received the sovereign power. This condition makes men to be under constant control of a higher power whose actions may be good or bad. Understandably, it takes a group of men to form a state or a nation. And when a group of people who are submi ssive to the sovereign power in charge of their nations, there is every possibility that they would seek a power higher than the current one protecting their lives and property. This is evident in nations coming together to operate under a single umbrella as seen in the formation of the United Nations, European Union, African Union and, of course, Commonwealths. This attitude to follow all rules and regulations laid down by these international bodies demonstrate to a greater degree the willingness of men to unite for a common good, for an assurance of protection by these

UK Real Estate Essay Example | Topics and Well Written Essays - 4000 words

UK Real Estate - Essay Example These market-specific characteristics present reliable indicators regarding the UK economic status. The UK real estate sector forms part of the services sector. The main definition of service sector output pertains to the non-tangible, non-commodity aspects except agriculture, mining, construction and manufacturing. The services sector has four broad classification of services based on the national accounts: Distribution, hotels and catering (DHC); Transport and communications (T&C); Finance, real estate and business services (FRB); and government and other services (GOV) (Julius and Butler, 1998). The services sector has grown faster than the rest of the UK economy from 1970-97. For instance, the average yearly rates of growth for the service and manufacturing sectors were 2.6% and 0.7% respectively. Marketed services have registered yearly growth rates of 3% during the same period. Growth has been tremendous in financial services, business services, real estate activities, education and health services, and communications, particularly in computer software and cellular telephony (Gibson and Barkham, 1999). Boltho (2010) projected that the potential output growth averaged 2.9% a year over the last cycle that chalked up a faster growth compared to the previous cycle (2.4% a year; 1986-1997). The acceleration could be traced to exceptional factors: strong net inflows of migrants, a slight decline in the NAIRU (Non-Accelerating Inflation Rate of Unemployment), capital deepening and a trend towards high value-added sectors including financial services. The growth of the UK real estate property portfolio is also influenced by the level of technology on shopping trends, evolving consumer preferences, and the UK government intervention in project management and transportation. Real estate investment decisions respond to the current and future needs of the core business (Nourse and Roulac, 1993). A real estate company enters projects to generate a positive net present value for shareholders. This company will have the best opportunities for creating shareholder value within their portfolio of property assets. The opportunities come in the form of valuable development options, the exploitation of present market information and the utilisation of a well-developed property expertise. Amidst the need to attain net present value from property activities are some factors that may be deleterious to shareholder interests. These negative factors cover conflicts of interest between retail and property activity, negative reaction by external par ties such as shareholders, opinion formers, and analysts and an actual lack of genuine property investment expertise. The costs and benefit aspects of diversification into property activity explain the wide variation in property strategy and structure of this sector. The UK's economic cycle has been volatile compared to the other countries of the European Union, reflecting different economic policies, oil price rises and German unification. The UK economy exhibits different trade patterns, oil, company finance and the housing market. The UK government said a period of stability through low inflation and tight fiscal spending is essential so as to enable a sustainable and durable convergence with the rest of the European U

The Holocaust Essay Example for Free

The Holocaust Essay The pain and conditions experienced by the victims is unimaginable by any standards. (spicenter. org) In the early 1930’s, Eastern Europe was on the verge of power, and in a small western European country called Germany, trouble was occurring. In 1933, Europeans had no worries beyond their daily struggle to earn money, put food on their familys table, and clothes on their childrens backs. This would all change in a matter of months. Whatever type of life a person had built for themselves, it was all to come to a crashing down, if they did not conform to Hitler’s specifications. www. ushmm. org) On January 30, 1933 Adolf Hitler was appointed chancellor of Germany. In March 1933, with the building of the Dachau concentration camp, (thinkquest. org) Adolf Hitlers rising became one of the most destructive leaderships in recorded human existence. After his inception as ruler of Germany, Adolf Hitler had one thing on his mind, a pure Aryan race with complete world domination. Jews were subjected to humiliation through the Anti-Jewish Laws. (theholocaustexplained. rg) The seven most established laws in Germany were: Jews were forced from jobs in civil service and history, Jews were barred from most other professions, Jews were excluded from schools and universities, Jews were forced to carry cards identifying themselves as Jews, Jews were forced to have a J stamped on their passports, Jews were excluded from dining and sleeping cars on German trains, and Jews were barred from public areas such as parks, sporting arenas, and baths. (theholocaustexplained. org) Hit ler’s goal was to eliminate all of the things he did not desire for Europe. worldpress. com) This included: Jews, mentally and physically ill, non supporters of Nazism, gypsies, homosexuals, and anyone else who did not fit the mandatory code. (www. ushmm. org) He wanted to create a â€Å"superior race† called the Aryan Nation. To accomplish his mission he had concentration camps created. (library. thinkquest. org) The most significant sign of the troubles looming ahead was the â€Å"Kristallnacht-night of the broken glass. † On November 9, 1938, Nazis attacked Jewish communities; destroying, and burning over 1000 synagogues. (theholocaustexplained. rg) Over 700 businesses were wrecked, as were hospitals, schools, cemeteries, and homes. From Poland, Czechoslovakia, eastern European provinces, and of course Germany, a great migration was going to begin. (worldpress. com)Nazis transported victims to concentration camps by means of railroad, which was the cheapest a nd easiest method. The trip was horrible. People were packed in as tightly as possible. In the summer, the cars became sweaty, smelling, and seriously hot. Many died of heat stroke. On the other hand, winter was even worse. When the temperatures decreased, these cars were sent place to place without heat. Death from hypothermia and starvation was common. (spicenter. org) Camps were set up for various purposes. These included labor, medical experiments, and death. Transition camps were set up as holding places for death camps. (Saucher) At the beginning of camp, prisoners usually had marks on their clothes or numbers on their arms to identify them. Things such as: jewelry, clothes, shoes, gold fillings, eyeglasses, shawls, baby bottles, and anything with value was taken and sold. (Saucher) They were then put into the inhumane conditions of the camps. Many times families would be split up. Women and men were separated, and grouped according to age. (library. thinkquest. org) There was only one bathroom for hundreds of people. At some camps these were long wooden boards with round holes. While they are in the bathroom, they would be watched by the soldiers to make sure they would not stay in too long. (Saucher) There was no toilet paper, so the prisoners used the linings of jackets. If they did not have one, they often stole one from someone else. Sleeping conditions were equally bad. The beds of the prisoners were usually wooden boards. The diet of the prisoners was poor. (thinkquest. rg) A standard daily meal would consist of watery soup and a piece of bread. Occasionally, an extra allowance was permitted and prisoners received a piece of cheese, some margarine, or some watered jam. (thinkquest. org) The prisoners had to stand for hours in snow, rain, heat, or cold for role-call, which occurred twice a day. Within the first few days of being at a camp many people woul d die of hunger, disease, or a beating. (thinkquest. org) The main disease was typhus, which was carried by flies. When infected by disease, prisoners were still required to work. They did not see that sickness necessarily meant death. spicenter. org) If the prisoners did not obey the guards every order then they would be beaten, put in solitary confinement or shot. It was extremely hard for prisoners to escape these camps. If caught, a prisoner was either shot or beaten severely. (Saucher) Many times, when someone escaped from a camp, all of the prisoners in that group would be shot. (Dinnerstein) If a person was caught planning a rebellion or escape, and the prisoner refused to give the names of the other associates, the Nazis would bring everyone from his or her barracks and force him or her to watch to mutilation of the others. Dinnerstein) When a prisoner died, the remains were usually thrown on the side of the street. Later, most of the bodies were burned. (library. thinkquest . org) There was often a severe lack of food. This was overcome by the cooks, who sometimes used the dead bodies as food for the prisoners. (thinkquest. org) Many of the activities practiced by the Nazi soldiers were horrifying. (thinkquest. org) Prisoners were fed to bears in private zoos. Husbands were forced to have sex with others men’s wives in front of their children. Women were forced to have sexual relations with animals. thinkquest. org)Jewish babies were launched into the air and fasten together by bayonets in front of their mothers. Soldiers practiced their gunmanship by shooting the Jews finger tips and noses. Prisoners were put through terrifying experiments without their consent. The first tests performed were sterilization tests. (A,2) Three methods were tried, including sterilization by medication, sterilization by x-rays, and sterilization by injection. Next came saltwater tests. Prisoners were forced to drink saltwater until they went insane. They were performed in order to find a way for downed pilots and sailors to drink the surrounding sea water. The third set of tests were high altitude tests. (A,4) Test subjects were put in low pressure chambers and then the oxygen was slowly removed. After the subject died, the Nazis put the body under water and did an autopsy to find out how much oxygen was left in the brain cavity. (B,2) Another set of tests were performed to find information on hypothermia. The Nazis took subjects and put flight suits on them. After being properly adjusted, the men were put in 36 degree Fahrenheit water. Then they would be able to find a way to save pilots stranded in the North and Baltic Seas. (thinkquest. org) Before they could be revived, many of the men died of severe brain excessive bleeding. The Nazis used quite a few methods of extermination, but the most common were gassing, burning, shooting, beating, and inhumane testing. (spicenter. org) Gassing was the easiest, cheapest, and most efficient way of destruction. Jews were put in chambers disguised as showers and then gas was let in. They were all sent to the showers, naked with a bar of soap, so as to deceive them into believing that they were truly going into a shower. B,1) Most people smelled the burning bodies and knew the truth. To most people the Holocaust represents an extremely harmful event, and perhaps the cruelest crime in history. (thinkquest. org) What many fail to consider is the pain and misery these prisoners endured throughout these unfortunate times. The truth is that all prisoners were treated wrongly; from the time that they were captured and separated from their family, until the moment they were forced into death. Concentration camps were camps that the Jewish, Gypsies, or other people were forced to go to, to be tortured or forced to do work. Adolf Hitler and the German Nazi Soldiers did not like those kinds of people so they decided to put them in camps, called Concentration camps. They put them in these camps mostly because of their looks and their religion. By 1942, Germans had built 6 death camps. Some death camps were located in Auschwitz, Belzec, Chelmno, Majdanek, Sobibor, and T. II. Some other concentration camps were Bergen-Belsen, Buchenwald, Dachau, Sachsenhausen, Treblinka, and Theresienstadt. These camps were work camps not killing camps. The worst death camp was Auschwitz. (thinkquest. org) It was the largest concentration camp. Auschwitz was located in Poland. It was made up of 3 concentration camps in one. About 1 ? million people were killed at Auschwitz during World War II. (C,2) The second camp was Bergen-Belsen. It was built in 1943 as a prison camp. It was meant for 10,000 people, but it held 41,000. (thinkquest. org) There were no gas chambers but 37,000 prisoners died from either diseases or just being overworked. Anne Frank, one of the most famous victims died there. The third camp was Dachau. This was the first concentration camp built in 1933. This camp was meant to perform experiments on prisoners but it wasn’t meant for a killing camp. It was still known as one of the harshest camps because of its horrible living conditions and experiments. (thinkquest. org) The fourth camp was Sachsenhausen. This camp was built in 1936. It was apart of three camps, including Buchenwald and Dachau. (thinkquest. org) Early prisoners were 10,000 Jews from Berlin and Hamburg. 200. 000 people were in the camp. 100,000 ended up dying from diseases, exhaustion, or over working. (C,3) The fifth camp was Theresienstadt. 33,500 people died from the crowding in the ghetto. 88,000 Jews were sent to killing camps. (thinkquest. org) The sixth camp was Treblinka and T. II. In 1941 it opened to be a slavery camp. Close by another camp called T. II opened in 1942. That camp was meant to be a killing camp. (thinkquest. org) In Treblinka, there were bath houses which were used to kill people by a poisonous gas called carbon monoxide. About 700,000 to 900,000 were killed. (thinkquest. org) In 1943, a group of prisoners tried to escape but some were killed or recaptured. T. II camp was closed in October of 1943. (thinkquest. org) Treblinka was closed in July of 1944. In 1945, the war ended. Many died due to the harsh conditions of the camps. (thinkquest. org) Very few survived. If you survived you were very lucky! (C,4) There is a lot of information about the Holocaust. Some propagandists use partial knowledge to suggest that it didnt happen and they have their own statistics to make their audience believe so. Some people feel guilty. It was a very dark time and lots of lives were lost. (library. thinkquest. org) Others would like to escape from what they did because I think deep down they all knew it was wrong. Some people are just ignorant and feel superior and are racist so they dont regard it as something bad but something that should have continued happening. (spicenter. rg) Those types of people are horrible. Then, there are always skeptics. I believe the holocaust happened because first of all, who would fake something like that? And second of all, if people dont learn the lessons of history, people will be forced to repeat them. And who would want to repeat that? Maybe some people are just scared and dont quite understand what the holocaust was. I m ean, there are even some people who called Anne Franks diary fake and thats just wrong. (Saucher) But its not necessarily that people are stupid or idiotic but they just werent taught the normal way. Maybe they were taught to ignore things like that. Fear things like that. Laugh, gloat, and cheer at things like that. (Saucher) What disgusts me is that, people should know to frown upon those things but also have to accept them too to make sure that nothing like that ever occurs again. The Holocaust was absolutely real. Did they starve people and pile their bodies just to take convincing pictures? Theres real evidence. What about all the concentration camps? There are millions of bodies there. (Saucher) Im sure its possible to count them all, and the numbers would be well into the millions, of course, not all Jews died in concentration camps, but the numbers are very high. Prisoners liberated from camps. (Dinnerstein) It means Jews were alive and being fed. You don’t feed or protect a person you want to kill. If they were killed then who was liberated. (thinkquest. org) There are countless testimonies to see that the Holocaust did happen. Just go to Poland, Germany and other European countries in order to see the horror that the Nazis had made. (Saucher) The same people who say the Holocaust never happened are called Holocaust deniers. Holocaust denial is the act of denying the genocide of Jews during World War II, Holocaust denial is a criminal offense, punishable by fine and imprisonment in different countries in the world. Israel, Austria, Czech Republic, France, Germany, Spain and Belgium have enacted laws prohibiting Holocaust denial. Italy has a similar law that is being ratified. Quite simply the reason that many people no longer believe the holocaust happened is the fact that there is absolutely no evidence that it did. (Dinnerstein) The proof is always on those making the accusations. Many of the photos that were taken intentionally held those showing diseased prisoners were released. The fact that there was allied bombings and lack of food was the true reason for the deaths of those at the concentration camps. The scale of which has dropped at first being as high as 6 million people to the now accepted number of 200,000 to 1 million. (thinkquest. org) Quite simply we dont know exactly how many people died in the camps in Poland because there was never an investigation allowed. However the thing that many people dont understand is that there were no death camps or gas chambers. Even at the most horrific camp, Auschwitz, the only proof of there being a gas chamber was a reconstructed air raid shelter made by the Russians post war. (thinkquest. org) That right there is opinions being listed. (spicenter. org) People don’t believe the Holocaust never happened because of the facts not being more clear and official. What else do people want? Humans just like us suffered a tragic death or memory from the Holocaust and because evidence was either destroyed or just not there anymore people want to question or doubt that the Holocaust never happened. That’s wrong. (thinkquest. rg) What about Anne Frank’s diary. Is that fake? Did someone just waste their time faking a diary and going fully out of their way to express deep feelings on something so horrific? There’s a museum in Germany and a website to the people that they have identified and found during the Holocaust. Real people look for their loved ones or a family member that they lost o r may have an idea that the person was involved during the Holocaust. (Saucher) You can go online send whatever information you know and if they have the information you can find out a family member that was in the Holocaust. C,5) If people want to deny it because the number is too big and they think it’s impossible that a human can ever pull something like that off their wrong. Pearl Harbor, Princess Diana, Twin Towers, etc. Were those wrong was that a lie? It was right. It’s a lie because so many lies are said about it. Does it mean that we need to agree with what everyone else says or look up things and educate yourself more about a subject you’re not so sure about? The Holocaust will forever be in our history for many more generations to come. It doesn’t matter if lies are said or doubts. There is no person that can change the fact that the Holocaust did happen. Since there are some that deny it, we can’t change it. Jews are not known for lying there are known for their honesty, But the person who started the Holocaust Denial was Harry Elmer Barnes. He was a respected historical revisionist known for his anti-war perspectives. He was warned against placing an amount of blame on the Nazis during the early 1960s. He says the World Wars were aggression against Germany, and that the Holocaust was propaganda for aggression. He then joined with European deniers in order to spread it; unfortunately, their efforts were successful. B,4) The Holocaust happened. It has been proven, many times over. But some people, American Nazis for example, claim that it never happened. It is easy to say things that are not true. It is easy to believe things that are not true. What kind of evidence is there, at this late date? There is a lot. There are eyewitness accounts, of Jews and N azis and bystanders. There are confessions. There are mountains of documents. There are graves and crematoriums. And there are missing people, individuals and huge parts of populations, gone, murdered. A person, who says that the Holocaust did not happen, says more about himself/herself than about history. You can claim that man never walked on the moon, and that Jesus never existed, that Mohamed was a pedophile and that the CIA killed JFK, yet if you claim that Jews were not murdered in gas chambers, you are facing a criminal record. The Holocaust was a major event in history. The millions of Jews who were tortured and killed by the Nazi are still being remembered today. The Holocaust was a terrible genocide and it leaves an impact on modern day history event, though it was a long time ago, before my time, it hurts. Even today, the damage still has not been repaired. It can’t be. No amount of money or anything can equal what was done. When I look back and identify with the holocaust, reading the history of the holocaust I could identify with what was happening and it was and still is horrifying. Never again, should this ever happen! I believe that if anyone knew what was to come, they would rather die than go through  the torture that they went through. Death was the only choice once in the hands of the enemy. The Nazis at that time  brutalized the idea of a Jewish person being a human being. It scares me to think that a world would allow such a horrible thing, but they went along with it. It makes me wonder, where God was when this happened. Any belief was judged if not deleted at a time like this. To look at the past, and see the live tapes of how it was, makes me want to close my eyes and pretend it didnt really happen, because to believe it shows just how evil,  a  man can be when given the opportunity. Families destroyed, records destroyed, being pulled apart, burned, shot, babies being cut out of the tummy of mothers and the wars. (library. thinkquest. org) My opinion on the holocaust is that it happened, and it is real. As horrible as it was, it happened. We as a nation and as people should never give anyone the power to do what was done. Just like slavery in America. It sickens me to say the least, that a man can justify killing another. They didnt just kill them, that would have been better if they just killed them, but that wasnt good enough. They had to torture  them, a  race of people who didnt deserve it. To those who deny the holocaust, well they will face serious consequences when it comes to the government. It’s a law that any person who denies the holocaust will be punished. There is no point in denying the Holocaust. (worldpress. com) After the Holocaust, the aftermath with the Jews, they were terrified after everything. So terrified they did not want to return back to their homes. (Dinnerstein) Some Jews were murdered when they tried to return to their homes in Poland. The problem was complicated because many countries refused to allow the survivors to enter. (Dinnerstein) A large number of Jewish survivors wanted to go to Palestine; the British were against such immigration and allowed fewer than 100,000 Jews to enter before Israel declared its independence in May, 1948. Looking for new homes approximately 137,000 Jews came to the United States (which admitted almost 400,000 refugees). Other countries where Jews found new homes were France, Canada, Great Britain, and Israel. The two countries receiving the largest numbers were the United States and Israel. (Dinnerstein) Works Cited Dinnerstein, Leonard. Survivors of the Holocaust. New York, 1982. Print. library. thinkquest. org. n. d. Saucher, Abraham. The Redemption OfThe Unwanted. 1987. Print. spicenter. org. 2013. theholocaustexplained. org. n. d. thinkquest. org. 2001. worldpress. com. n. d. www. ushmm. org. n. d.

Apple Code Of Ethics Supplier Responsibility Commerce Essay

Apple Code Of Ethics Supplier Responsibility Commerce Essay Organizations are composed of physical resources and human resources. There is always an interaction between the two and these interactions are done to meet the objectives of the organization. There are always set policies and procedures to come up with the desired results. These policies and procedures are products of the management of the organization in as much as they are the ones in-charge of how the company would be run. The main objective of the organization is to maximize profit because with profit maximization, surely there will be benefits that will redound to its human force and the community it serves. There are always activities and tasks that need manipulation of resources to the best advantage of the organization. It is however, mandated by laws and regulations and also of ethics and morality that the activities and moves of the human force be in consonance with the norms of society. Thus, it is understood that in an organization, there is in most cases a set of conduc ts and behavior which is normally called Code of Ethics. Apple Computer is not an exception. As it thrives in its business in the field of technology, the company and all its workforce is expected to be in compliance with its code of ethics. As it goes through its expansion and success in its chosen field, Apple has required its suppliers to commit with heart and soul to the Supplier Code of Conduct to ensure that they conform to what are expected of them. The Apple Supplier Code of Conduct discussed here is taken from the website of Apple.com and is intended to all those companies that supply materials and good which later become part of the products sold and manufactured by Apple. INFORMATION ON THE COMPANY More probably in the field of technology, there is no person who doesnà ¢Ã¢â€š ¬Ã¢â€ž ¢t know the founder of Apple. Steve Jobs and his friend Steve Wozniak were the founders of Apple and this company was incorporated in the state of California in the year 1977. Just like any other companies, Apple is its mission. A mission statement is the guiding principle of a business. It explains why the business exists, what it does and how it do business (Holston, 2011). Apple has the mission of bringing the best computing experience to the world. Its intended users are the students, educators, professionals, business men and all those people who are technology-enthusiasts. This explains why apple exists. What it does is to create changes in the world through modern technology like computers, iPad, systems and structures like the software and hardware it produces. Today, Apple does not only cater their products to their intended users when they first had it invented, it has expanded its usage to almost everybody from all walks of life regardless of social and economic status. ETHICAL SYSTEM USED Apple as mentioned in the earlier paragraph requires its suppliers to comply with its code of conducts or code of ethics. Its code embodies the ideals and principles by which the company goes. The code is inclusive of the standard norms of conduct which cover labor standards, health and safety, environmental responsibility, ethics and management commitment. Adherence to labor laws and regulations is mandated by Apple to its suppliers in a way that Apple, Inc. itself does business. It does not want to do business with companies that are not in compliance with laws. Discrimination of employees based on origin, races, culture, ages and other demographic characteristics as well as religion is not allowed. This form of discrimination and employment policy does not have a place in the company of Apple. Fair treatment of employees especially in terms of fringe benefits and working condition are some of those principles embedded in the code. Employees should be in a workplace free from physi cal harm and should always be under safe working conditions. Also part of the code is the freedom of association. Of course, it is understood here that the association should be a healthy one and not for the purpose of creating lawlessness and instability in the workplace. Environmental responsibility is one of the primary responsibilities that Apple requires its suppliers to have. This means corporate responsibility and by this, the companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s suppliers must commit to improve environmental condition. The world is not getting any bigger and cleaner primarily because of the scarcity of resources that people canà ¢Ã¢â€š ¬Ã¢â€ž ¢t help but take advantage of them for their sustenance. The suppliers must give back to the community it serves. This can be done by being environment-friendly. Being green and paperless is one way of giving back to the community. Ethics is always conceived to be an integral part of an organization and companies. This code of ethics have been f ound to be useful in the conduct and behavior of managers and employees especially in avoiding harm to customers and others (Goodwin, 2002). Apple adheres to behavior that are considered by majority to be correct and ethical. For this reason, its suppliers must be ethical also in the conduct of its business. To come up with what are in the Supplier Code of Conduct, the use of management system is a good tool. The management system of implementing the code is with Apple, Inc. itself monitoring compliance of its suppliers with the requisites of the code. It would sometimes designate an outside company to visit the site of the suppliers for monitoring purposes. Inspection and audit of documents and papers like payroll, timecards, workersà ¢Ã¢â€š ¬Ã¢â€ž ¢ records and practices are considered to see, verify and confirm compliance. A supplier found not in compliance is further investigated and later discharged as a supplier if investigation turns out unfavorable. In this case, the suppliers are warned of the consequence of not following the dictates of the code. Apple has been following the ethical system of ends-driven. The existence of Apple is based on its mission to provide an experience in computers to its users, an experience that they have never had before. This is the purpose or the goal of the founders which has been extended to its employees and management. To achieve this goal, the company has to offer products that are best in quality and usage. Quality products are produced and manufactured by happy and satisfied employees and these employees thrive in a company where their interests are preserved and protected. USAGE OF THE CODE OF CONDUCT The Supplier Code of Conduct is useful not only to the employees but to all the members in the organization. The rights and interests of the employees are to be protected because they not only comprise the main bulk of the human force but they are the ones who turn the raw materials into finished products for delivery to Apple. They should receive fringe and benefits commensurate to their skills and qualifications. The managers on the other hand are also benefitting from the code because the care and protection they give the employees radiate to them in terms of quality work and commitment. To the board of directors, the code is the guide on how it will strategize policies and procedures to make the company an enticing place to work. SUMMARY The Supplier Code of Conduct for the suppliers of Apple is an example of how a business should do business with others. A company does not need only resources, physical and human. There is a need for rules, standards and norms on how business should be conducted. Apple is one among those businesses that is not afraid to enforce some requirements to its suppliers. If only other companies would follow Apple, there could be certainty that all the supplies delivered by companies to other companies for their use will be of quality. This is because excellent products are manufactured by excellent people. Excellent people exist in excellent companies whose codes of conduct are followed. There is no doubt, this is one of the factors that spell success of Apple, Inc., the company that has provided mankind a legacy of technology beyond compare.