Saturday, November 30, 2019
Mxico, D.F. 2015 Essays - DraftT.T. Blues, , Term Papers
Mxico, D.F. 2015 Estimado mayorista Presente A travs de stas lneas, nos dirigimos a Usted, con la finalidad de exhortarlo para que se integre como socio activo de la Asociacin Nacional de Abarroteros Mayoristas A.C., ANAM. Es muy importante para nuestro sector tenerlo a Usted como socio, ya que, al contar con las empresas ms relevantes de cada regin, logramos crear un sector mejor definido e identificable ante autoridades federales, proveedores de mercancas y de servicios con los cuales interactuamos en nuestra cotidiana labor comercial. Los objetivos por los cuales trabajamos en ANAM, desde nuestra fundacin son principalmente: . Lograr mayor representatividad del sector mayorista ante autoridades federales y estatales, relaciones que nos puedan ayudar como sector y si se presenta el caso, como socio individual para solucionar problemas que afecten la operacin del negocio; . Motivar la profesionalizacin y modernizacin del mayorista abarrotero, de manera que el mayorista sea el mejor medio para procurar que el detallista no solo subsista, sino que se inserte plenamente en nuestra nueva realidad comercial; . Promover ante los industriales polticas de equidad y respeto entre los diferentes canales de distribucin. Los mayoristas abarroteros socios activos de ANAM sabemos que debemos contar con la fortaleza necesaria ante nuestros principales proveedores, con el propsito de convencerlos para que nos ayuden a contrarrestar la desaparicin de nuestro principal cliente, EL PEQUEO COMERCIO, a travs de alianzas estratgicas que nos conduzcan a detectar las necesidades ms elementales del pequeo comerciante, para que conjuntamente ANAM y la industria, elaboremos programas de trabajo que permitan a los pequeos comerciantes contar con las herramientas necesarias y los conocimientos bsicos para administrar mejor su tienda, por medio de cursos de capacitacin, as mismo pretendemos que la industria apoye al pequeo comerciante para que modernice fsicamente su negocio. Algunos de los logros alcanzados por ANAM hasta el momento son los siguientes: . Editamos la revista denominada "ASI ES ESTO DEL ABARROTE". Cada dos meses se distribuyen 12,000 ejemplares con los socios de ANAM y a su vez con clientes de ellos. A travs de esta revista publicamos artculos cortos, pero interesantes para el comercio mayoristas y sus detallistas, y as estar capacitando al pequeo comerciante, con la finalidad de que sea un excelente vendedor y administrador de su propio negocio. . Anualmente organizamos la Exposicin y Venta ANAM, enfocada al mayorista abarrotero. En este importante evento, los principales proveedores del mayorista abarrotero exponen sus productos, algunos de ellos con un descuento especial para los socios de ANAM, adems de que este foro brinda la oportunidad de intercambiar ideas con los principales directivos de las empresas industriales. . Participamos en la elaboracin del Proyecto de Ley, donde estamos pidiendo se prohban y sancionen las prcticas desleales, tales como la venta por debajo de costo de los productos, y las decisiones unilaterales por parte de las cadenas de autoservicio. . Organizamos Congresos de Capacitacin para Socios de ANAM, con la finalidad de dar continuidad a un sinnmero de acciones que nos llevarn a la capacitacin y preparacin terico-prctica necesaria para que nuestros asociados cuenten con los conocimientos bsicos y suficientes para seguir mejorando, y as ser ms eficientes y competitivos ante nuestros principales competidores. . Participamos en reuniones con ANGECAI, AMECE, CANAINCA, ANDIVYL y otras asociaciones, con la finalidad de estar al da de lo que acontezca en Mxico y especficamente en nuestro giro y asimismo mantener la imagen de ANAM ante stas. . A travs del IDEDI (Instituto para el Desarrollo del Detallista Independiente) ofrecemos capacitacin para el personal de nuestros asociados con el fin de que ellos puedan transmitirlo a sus clientes detallistas en busca de la modernizacin y permanencia en el mercado de sus clientes. Todos lo materiales y manuales ser proporcionarn gratuitamente. Beneficios que obtendr al ser socio de ANAM . La ANAM, NIELSEN e ISCAM, empresas dedicadas a realizar estudios de mercado, realizaron un contrato para investigar y recopilar informacin del canal mayorista, esta informacin solo ser para todo aquel socio que haya firmado contrato de acuerdo, sin costo alguno, con aquella empresa para permitir realizar dicha investigacin, as mismo, los datos arrojados por este trabajo estar disponible nicamente para mayoristas socios de ANAM. . Participar en el Congreso de Capacitacin a celebrarse en mayo dirigido para Socios de ANAM. La asociacin apoya a los agremiados con el pago de una habitacin por dos noches
Tuesday, November 26, 2019
Causes of Childhood Obesity Essay Example
Causes of Childhood Obesity Essay Example Causes of Childhood Obesity Essay Causes of Childhood Obesity Essay Causes of Childhood Obesity Obesity is a superfluous amount of fat in the body. Obesity happens when a personââ¬â¢s body receives many more calories than it can burn by itself during the day. In other words it means that people eat generous helpings of processed food; moreover, this food can consist of a lot of cholesterol, which is extremely dangerous for the human body. Childhood obesity today has grown rapidly and has become a disturbing epidemic in many countries in the past few decades. Studies show that since the early 1970s, the percentage of both children and adults who can be characterized as overweight has doubled. According to a survey by the Public Health Agency of Canada in 2007, self-reported rates among children from age 12 to 17 of obesity were 2. 9% for girls and 6. 8% for boys. It is interesting that children who have problems with weight are more likely to become overweight adults. In a study by Lauren Marcus and Amanda Baron (n. d. ) it was found that obesity begins in childhood for 30 persent obese adults. Sientists give many reasons for obesity, but the main three causes of childhood obesity are genetics, lack of activity, and children nourishment at school and at home. It is proven by scientists that genetics plays an important role of human beings. In spite of a fact that childhood obesity became a problem recently, the scientist already have evidence that childhood obesity is at least partly caused by genetics. Studies show that some ethnic groups have more prerequisites to be obese or are more defenseless to obesity-related disorders; moreover, a high body mass index could be associated with some genes (Denis Daneman and Jill Hamilton, 2010). A lot of people believe that a child has a 50 percent chance to be obese, if he or she has one overweight parent. When a child has both parents who are obese, there is an 80 percent or less chance of being obese. No doubt, genes affect how a personââ¬â¢s body stores fat and how it is distributes through the body. Besides, genetics plays an important role in how rationally the body burns received calories during the day and burns calories during exercises, and also how effectively the body produces energy from food. Even though a child is genetically predetermined to obesity, exercises and a diet both in families and in schools are the main causes to gain weight. Lack of activity is another cause of childhood obesity. It is proven that daily participation in school physical education contributes positive effect to physical development, and builds a strong muscle system for the future. If a child is not active during the day, his body canââ¬â¢t burn as many calories as it needs to burn, and as a result, from year to year a child gains more weight. Doctors Trembley and Willms in 2003 argued that ââ¬Å"Automated labor-saving devices and inexpensive and ubiquitous access to calorie-dense food create an environment conducive to obesity. Excessive TV watching and video game use have been identified as a stimulus for excessive eating and sedentary behaviorâ⬠. According to the research of Tremblay and Willmas a risk of being overweight is around 17 to 44 percent, and 10 ââ¬â 61 percent of being obese is a consequence of watching TV and playing video games (ibid). It is necessary for children to have and participate in the active life; otherwise that calories received from a junk food in front of the TV couldnââ¬â¢t be burn properly by the body. That is why a childââ¬â¢s sedentary lifestyle serves as a gateway to the childhood obesity. Childhood diet at home and at school is the most important cause of childhood obesity. However, the members of the family share not only their genes, but also a diet habits that contribute a lot to childhood obesity in a family. Children of all ages spend half of their day in a school; therefore, school food is a very important part of childrenââ¬â¢s diet. It is not a big secret that the food which children eat every day at school is fast food. Furtheremore, everybody knows fast food is highly processed, and unhealthy in all its forms, so what children receieve is food made of off-the-shelf components, says Jamie Oliver (2010). A simillar situation at home, at first glance it is so convenient for parents to make purchases at supermarkets, buy a half-finished products and spent less time on cooking. Nevertheless, that food usually does not contain any nutrients; as a result the childrenââ¬â¢s body doesnââ¬â¢t get all useful vitamins to develop properly, so the metabolism canââ¬â¢t work at its full capacity or burn calories as well. It has been argued by Michael Wieting (2007) that obese children drink much more sugary drinks and eat more fries, potato chips, meat substitutes with ketchup and mayonnaise, and eat white bread. These all contribute to the higher calories, sugar, and fat intake. In the end, it is clear that childhood obesity can be caused by three main reasons such as genetics, lack of activity, and nourishment at school and at home. Genetics could influence how the body copes with calories, but if a childââ¬â¢s parents donââ¬â¢t take care over their progenyââ¬â¢s diet oth at school and at home, and also donââ¬â¢t organize childââ¬â¢s activity, he or she might gain weight easily in a very little time. Not only parents have to take care about their children, also everybody should remember that childhood obesity is becoming a dangerous epidemic in many countries, and everybodyââ¬â¢s task is to prevent obesity, because children are our future. Bibliography Daneman, D. , Hamilton, J. (2010). Causes and consequences of childhood obesity. Retrieved from aboutkidshealth. a/En/News/Columns/PaediatriciansCorner/Pages/Causes-and-consequences-of-childhood-obesity. aspx Michael, W. (2008). Cause and Effect in Childhood Obesity: Solutions for a National Epidemic. The Journal of the American Osteopathic Association, 108(10)), 545-552. Retrieved from jaoa. org/content/108/10/545. full Marcus, L. , Baron, A. (n. d. ). Childhood Obesity: The Effects on Physical and Mental Health. Retrieved from aboutourkids. org/articles/childhood_obesity_effects_physical_mental_health Oliver, J. (2010). Jamie Olivers TED Prize wish: Teach every child about food [Video File]. Retrieved from ted. com/talks/jamie_oliver. html Pulic Health Agency of Canada. (2009). Obesity in Canada ââ¬â Snapshot. Retrieved from phac-aspc. gc. ca/publicat/2009/oc/pdf/oc-eng. pdf Tremblay, M. S. , Willmas, J. D. (2003). Is the Canadian childhood obesity epidemic related to physical inactivity? (Vol. 27, pp. 1100-1105). Retrieved from http://chaausa. nonprofitoffice. com/vertical/Sites/%7B0635C236-197E-47C6-8FBB-A80A08D4715B%7D/uploads/%7BB25D71A3-6FC3-4315-A19C-B8B476011EB2%7D. PDF
Friday, November 22, 2019
Dear John by Nicholas Sparks Book Review
'Dear John' by Nicholas Sparks Book Review Dear John is trademark Nicholas Sparks - romantic, sappy, sad, and redeeming. The book revolves around the love story of an army sergeant who falls in love shortly before 9/11. Dear John is one of Sparks most popular stories, and became known to an even wider audience after it was made into a movie in 2010 starring Amanda Seyfried and Channing Tatum.à Summary Dear Johnà starts in the present day, in terms of the books timeline, with John watching Savannah from afar. He is thinking about how much he loves her and why their relationship dissolved. Lost in a train of thought, John then takes the reader back in time and narrates the story of their love. The whole book is narrated by John, who joined the army to get away from his reclusive father and to straighten out. While he is on leave at home in Wilmington, North Carolina, he meets Savannah. They soon fall in love, but Johns time in the army post-9/11 weigh on the couples relationship. Review There is, unfortunately, not much more to say about the book other than its a predictable love story.à Dear Johnà has a pretty formulaic plot. Sparks writing is smooth and easy, but the characters are not memorable or complex. Furthermore, the love story is not very realistic. That being said, the characters are likable, if not particularly nuanced, and Johns relationship with his father creates a nice subplot. Although Sparks is one of the first to set the age-old boy meets girl love story in the modern, post-9/11 world, he does not delve into how the war affects the characters. Inà Dear John, it could be any war keeping them apart. This specific war is not important. Overall,à Dear Johnà is aà quick, easy read that is not painful but also not extremely enjoyable to read. If you needà some beach reading, go ahead and borrow it. It will give you a few hours ofà escape if nothing else. Recommended for those who like sappy romantic comedies, and at times tragedies, but not for those who like a little meat in their reading.à If you like previous books by Sparks, you will probably enjoyà Dear John.
Thursday, November 21, 2019
Kia company Research Paper Example | Topics and Well Written Essays - 250 words
Kia company - Research Paper Example For KIA motors this would include highlighting the energy efficiency of the cars and focusing on low cost of maintenance. This strategy is effective at a time when the purchasing power of the consumers is low. The recent economic downturn has led to a severe dip in the disposable income levels of individuals. Moreover fuel efficiency is also a vital factor at a time when fuel prices are sky rocketing. The company can also promote and replicate its ââ¬ËKIA Approvedââ¬â¢ strategy that would include providing extended warranties and other benefits and an effective after sales service to lure customers (KIA, 2010). Finally KIA motors can enter into a strategic alliance with a local company of high repute. The strategic alliance would involve collaboration between KIA and its partner in the area of marketing and promoting the product including sharing retail space etc. The alliance with an established local partner would help improve the attitude of the consumers towards the brand and would instill greater confidence among the customers and lead to development of positive attitude among the customers generating sustainable competitive
Tuesday, November 19, 2019
What is opera (with reference to Moses and Aron by Schoenberg) Essay
What is opera (with reference to Moses and Aron by Schoenberg) - Essay Example Snowman defines it in passing as ââ¬Å"an art form that aspires to combine all the othersâ⬠1 and goes on to chart the history of opera as a pastime of the elite which started in the Renaissance, reached its peak in the nineteenth century and began to decline in the twentieth century. This paper looks at the nature and purpose of opera in the twentieth century with specific reference to the unfinished masterpiece Moses and Aron which was written by classical composer Arnold Schoenberg (1874-1951) between 1930 and 1932. In the mediaeval period most people encountered formal music principally in religious settings but after the great turbulence of the Reformation, there came a time of gradual extension of musical performance into the salons of high society. Wealthy patrons of the Renaissance commissioned music to be written for special occasions such as weddings and coronations. In France the ballet form emerged, and in Italy genres such as the pastorale became popular: ââ¬Å"The attraction of the pastorale consisted therefore, not in the plot but in the scenes and moods, the sensuous charm of the language, and the delicately voluptuous imagery, at which the Italian Renaissance poets excelled.â⬠... tieth century new genres, and notably also technology such as gramophones and radio, extended the range of genres for musical production available and brought musical performances to still further sectors of the population. Schoenbergââ¬â¢s compositions were, however, unreservedly directed at the music-loving elites, and his choice of theme for his own modern opera harks back to the religious heritage of the Old Testament. Snowdon describes the changes that opera had undergone in the intervening centuries as a negative process: ââ¬Å"opera has become at best a museum of art, a kind of old-fashioned religion re-enacted inside great temples before a dwindling audience of the devout.â⬠3 This description fits the more intellectual style of opera and it can be contrasted with what Snowman calls the ââ¬Å"dumbing down of a once great art form to the point where any appeal it has beyond the narrow world of the cognoscenti is necessarily derived from the imposition of hype, shock and bogus sex appeal.â⬠4 Schoenbergââ¬â¢s Moses and Aron is musically difficult, both to perform and to listen to, and it deals with ancient themes using heavy moral and religious overtones. It hardly seems likely to attract a wide audience, but for Schoenberg, the composition of both text and musical score seem to have meaning beyond the immediate context, serving to some extent as a lifeââ¬â¢s work, or a summing up of the most important elements in his own view of the world that he wants to leave for posterity. Schoenberg had a complex religious background, being born a Jew in Roman Catholic Austria, and then converting to Protestant Christianity before returning to his Jewish roots in later life.5 This return was provoked by the rising anti-Semitism that was gaining ground in central Europe in the early
Saturday, November 16, 2019
Accounting Regulations Essay Example for Free
Accounting Regulations Essay Accountant Responsibilities By: Jennifer Koppelman March 11, 2014 Accountant Responsibility Accountants have responsibilities to many different groups such as their clients, the government and third parties. It is important that accountants act in a particular manner and have high ethical standards, integrity and professionalism. Accountantââ¬â¢s job responsibility is to validate financial statements and perform the duties in accordance with all the principles, standards and laws. Even though an accountant is hired by a company, they have a responsibility to many more people than just the company. Some of the people that accountants are responsible to, would be the companys management, investors, creditors, outside regulatory bodies, and the integrity of the financial markets. Accountants need to be consistent and constantly be carefully exercising due diligence and pay close consideration of the materiality of content (Accountant Responsibility). Accountants have a code of professional conduct that they should adhere to. This states that accountants should maintain objectivity and be free of conflicts of interest in the discharging professional responsibilities. An accountant in public practice should be independent in fact and appearance when providing audit and other attestation services. Situations where accountants will need to show objectivity would be when they are felt compelled to deliver bad news to a client or employer based on an analysis that they had performed (Colson, 2004). There are two different types of auditors; internal auditors and external auditors which have different responsibilities. Internal auditors have the main responsibility to develop statements that present the financial situation of a company in a fair way, meaning that as much disclosure as necessary to give a reasonable picture of the financial situation to any user having a claim to the knowledge. External auditorââ¬â¢s responsibility is to affirm that this has happened by issuing an opinion as to whether the financial statement fairly presents the financial position of that corporation (Duska, 2005). Accountant Responsibility to Clients Accountants have a professional responsibility to clients to keep their information confidential. The rule states that a member in the public practice shall not disclose any confidential client information without the specific consent of the client. This also extends to other accountants not directly involved with the client who obtain information through practice reviews or sanctioned disciplinary hearings to maintain confidentially. There are certain exceptions that facilitate compliance with other professional and legal obligations. Maintaining confidentiality is not only a professional obligation but also a legal obligation. General knowledge and expertise obtained through a client engagement is not considered to be confidential information (Cashell). Accountants have ethical responsibility to protect their clients, produce financial statements and tax returns that are to the best of their ability after performing proper due diligence. If there was an event that an audit would occur for a government agency they should represent their clients with professionalism. Accountants should always maintain the highest ethical standards. Accountants perform essential and critical roles in society. Accountants have responsibilities to all of those who use their professional services. The American Institution of CPAs has an official rule, Rule 301 states a member in the public practice shall not disclose any confidential information without the specific consent of the client. Accountantââ¬â¢s number one responsibility is to its clients, it is important that accountants do not disclose client information to anyone without the clientââ¬â¢s permission first. There are consequences to the accountant if they do not keep client information confidential. It can also have a negative effect on the clients business, which will negatively affect the accountant also (ET Section 301 Client Confidential Information). CPA Responsibility to Clients Case Even when an accountant has the intention to warn others of pending financial harm the courts have held that accountants must not give any client information, client information should always remain confidential. In a case Wagenheim v. Alexander Grant Co the court ruled that Alexander Grant improperly divulged confidential information about their client, Consolidata Data Services, to other clients. Consolidata Data Services, an audit client of Alexander Grant performed payroll services for several of Alexander Grants other clients. Alexander Grant discovered that Consolidata Data Services was having financial difficulty; Alexander Grant warned their other clients to stop doing business with Consolidata Data Services. Alexander Grant argued that the other clients would suffer financial damage without warning them. The ruling was against Alexander Grant, the court said that there was no proof that Consolidata Data Services was in a financial hardship that they could not recover from. Which Alexander Grant had no legal right to inform third parties of the financial burden that Consolidata Data Services was in (Cashell, 1995). It is important that accountants keep client information confidential at all times. The accountant might not know the whole picture of a business and a company can state that they could have recovered from the financial burden but because the accountant may have told other clients that could ruin the reputation of the client and affect the business. It is always safer not to say anything in regards to the financial situations when you have an obligation to your client. Accountant Responsibility to Third Parties Accountants do not have as much liability to third parties as they do to clients. Accountants have a liability to third parties who are relying on the audit information, only if there is fraudulent conduct or proof of negligence would they be liable to the third party. When public accountants are done with an audit of their clients records and financials they put an opinion letter which sets forth, among other things, the scope of the audit and a professional opinion concerning the financial representations. Even though third parties may rely and act upon the auditorââ¬â¢s opinion, the auditor is contractually bond only to the client and usually owes nothing, no legal duty to third parties for negligence (Greene, 2003). Accountants need to be very careful when warning outsiders of a clientââ¬â¢s fraud. Based on prior court cases, CPAs generally do not have an obligation to inform outsiders of known fraud unless if they remain silent they are becoming culpable themselves. It is a risky situation if an accountant decides to blow the whistle (Cashell, 1995). Accountants are generally not responsible to third parties in contracts because there is no privity of contract. However, accountants can be held to be a common law duty of care towards third parties in certain circumstances, despite that there is no contractual duties. Circumstances that give rise to such duty have been considered in a substantial number of cases in recent years and three general tests have been developed. One of the tests would be if there is foreseeability damage, proximity between parties and considerations of justice and reasonableness. Another test would be testing the assumptions of reasonability. If the court would take an incremental approach in comparing the relationship in any given case to previously decided cases in which a duty of care had been recognized or rejected. An accountant can be liable to a third party if the accountant knew or should have known that they were relying on the audit, only for fraudulent conduct and proof of mere negligence is not sufficient. If the accountant knew that the audit report for the client was intended to supply the information to a third party who would rely on the information. If the third party would be relying on the information in a decision concerning transactions involving the client and the third party (Professional Liability of Accountants Auditors). Duty to Disclose to Third Parties In some cases information should be disclosed to third parties but an accountant needs to be very careful and proceed accordingly. If it is detailed in their engagement letter, which is a written agreement to perform services in exchange for compensation then an accountant has a duty to disclose information. Once the letter is signed off on by an officer then the letter serves as a contract (Engagement Letter). In one case; Fund of Funds Ltd. v. Arthur Andersen Co. the CPA had a duty to disclose. Arthur Andersen was the auditor for two clients, Fund of Funds and King Resources Corp. King Resources Corp developed natural resource properties and agreed to be the sole vendor of such properties to Fund of Funds at prices no higher than those charged to King Resource Corp industrial clients. Arthur Andersen learned the agreement was not being met but failed to inform Fund of Funds. The court did rule that Arthur Andersen should have disclosed this fact to Fund of Funds because they had knowledge of the overcharges, knew the terms of the agreement that was being violated and the language of their engagement letter produced a contractual obligation to reveal that information. Another case involving duty to disclose, this one a CPA was found that he did not have a duty to disclose information. The case Gold v DCL Inc. , Price Waterhouse Co. informed DCL in December that they intended to qualify their audit report on DCLs financial statements. DCL was in the business of leasing computers and Price Waterhouse believed that their ability to recover their computer equipment costs was impaired due to the impending release of a new line of more powerful computers by IBM. In February, DCL announced earnings without mentioning Price Waterhouses concern and on February 15 Price Waterhouse was replaced. The court ruled that there was no basis in principle or authority for extending an auditors duty to disclose beyond cases where the auditor is giving or has given some representation or certification and the silence and inaction of the defendants auditors did not make them culpable. The courts reasoning that the CPA did not have to disclose was because the auditors had issued no public opinion, rendered no certification and in no way invited the public to rely on their financial judgment there was no special relationship that imposed a duty of disclosure (Cashell, 1995). Accountant Responsibility to the Government Different local, state and federal governments have different rules and regulations that accountants need to learn for the area and industry that they will be working in. This is important to find out and comply with the different regulations. This is part of an accountantââ¬â¢s responsibility to provide accounting services that are in compliance with the government regulations for your clientââ¬â¢s particular industry. There may be different regulations for different industries so it is important to know which regulations are pertinent to your client. CPA for Responsibility to Government Case Some state laws might grant accountant client privileges, but these laws do not usually extend to a summons or subpoena related to a Federal Investigation by such agencies such as the IRS, or the SEC. In a case, Couch v. United States, the Supreme Court concluded that no Federal accountant client privilege exists and state created privileges do not apply to Federal cases. Before an accountant is responding to a Federal agency, the accountant should be sure that they are only responding to a valid and enforceable subpoena. In another case, Roberts v. Chaple, the Appellate Court ruled that the accountant violated Georgias statutory accountant client privilege because he provided information to the IRS without having been served a valid summons or subpoena. Some state privilege laws could also affect the ability to release information pursuant to a review of a CPAs practice. Firms are responsible for meeting and keeping client confidentiality obligations whenever state statutes do not clearly provide a confidentiality exemption for a peer review of a firms practice. Whenever an accountant is not sure on if information should be released it would be best to consult a lawyer and obtain legal counsel to ensure that they are not breaking any laws or violating any confidentiality agreements or obligations(Cashell, 1995). Conclusion Accountants need to be ethical and practice with the highest professionalism and ethics. Accountants have many responsibilities not only to the client that they are servicing but to the government and to third parties. Responsibilities are higher to clients then third parties but it is important to know when and where your responsibility for each is. If an accountant is negligent or not responsible to the parties when they should have been there are consequences. An accountants main responsibility is to their client, it is important to keep client information confidential at all times. Not keeping client information confidential can have a negative effect and consequences on the accountant and the client. It is important that accountants do not disclose client information without the permission from the client first. All accountants need to have and maintain the highest ethics, professionalism and confidentiality.
Thursday, November 14, 2019
homes Essay example -- essays research papers
Except for the fairly elaborate chieftains' houses, Greek dwellings remained simple through classical times. A passageway led from the street into an open court off which three or four rooms were reached, the whole being fairly small in scale. The Roman houses, as seen, for example, at Pompeii, also stood at the street's edge. Past a vestibule was an open space called the atrium, from which the sleeping rooms were reached; a colonnaded garden often stood in back. In ancient Rome most people lived in the equivalent of apartment houses, three to five stories high, with apartments ranging from three to six rooms; some were like tenements, others were elaborate. At ground level were rows of small shops. The rich had huge villas outside the cities that were composed of living quarters and pleasure pavilions. IV. Houses of Medieval EuropePrint section This comparative sophistication in housing disappeared during the so-called Dark Ages in Europe. Although castles and primitive manors housed many people, most of the remaining population were packed into simple, unsanitary dwellings huddled within the walls of small cities and towns. The countryside was unsafe, and agriculture and population both declined; the prosperous farms of classical antiquity disappeared. Slowly, after AD1000, conditions improved, first around the great monasteries and then in the expanding cities. The rise of a prosperous mercantile class resulted in the construction of large town houses and in due time country manors. Comparatively peaceful conditions brought some improvement in housing for farm serfs, but the living conditions of the poor town-dweller continued, on the whole, to be miserable. By the end of the Middle Ages the concept of the palace had evolved from the idea of the grand town house. These palaces were elaborate dwellings for ranking ecclesia stics, merchant princes, or ruling families; they might occupy a whole block and contain, in addition to ceremonial and private apartments, quarters for large numbers of retainers and hangers-on. V. From the Renaissance to the 19th CenturyPrint section The palace was perfected during the Renaissance and remains one of architecture's most enduring images, a dignified, large-scale city element that has been adapted and repeated ever since. Palaces were first built in Florence, Italy, and then throughout the Western world. In France... ...ouses that broke with historical architectural styles were slow to be accepted. As early as 1889 the American architect Frank Lloyd Wright built a house embodying new concepts of spatial flow from one room to another. He and others, both in Europe and in the United States, soon moved toward a domestic architectural style of metric forms and simplified surfaces largely free of decoration. Contemporary changes in painting and sculpture were allied to this movement, and by the 1920s modern architecture, though by no means universally accepted, had arrived. Glass, steel, and concrete reinforced with steel gave architects many new design options, and by the mid-20th century the modern house was commonplace. Glass boxes, freely curving styles, and stark, austere geometric forms were all possible; but at the same time traditional styles persisted, and in the U.S. many homeowners found a more or less standard, one-floor, two- or three-bedroom ranch house satisfactory. VIII. Houses of the Far EastPrint section House types in India vary greatly according to region, climate, and local tradition. The villages have courtyard houses as well as simple, single-volume dwellings; in the cities,
Monday, November 11, 2019
Aquatred Case
Goodyear should maintain their three current distribution outlets of small independent dealers, manufacturer-owned outlets, and franchised dealers while expanding distribution to target more specific types of consumers and geographic regions for their Aquatred launch. The current distribution channels for Goodyear projects have been successful; therefore, there is no reason to change something that works. Especially with its high price and high quality, the Aquatred would not be successful in distribution through service stations, warehouse club, or mass merchandisers due to their low cost focus.Goodyear should analyze specific types of consumers who would be most likely to purchase the Aquatred tire and push sales heavily towards this market segment. As discovered in the market tests, consumers who purchased Aquatred tires were more likely to have researched information about the tire prior to purchase, drove an imported car, and specifically sought out the Aquatred tire for purchas e upon entry into a distribution center. Goodyear should use the knowledge to promote information on the Aquatred to consumers matching the above characteristics.For example, Goodyear should heavily promote and advertise the Aquatred tire due to the fact that the target consumer is research oriented before purchasing. Goodyear could also have a specific concentration on outdoorsy consumers. Consumers that frequently off-road and participate in other rural terrain areas would need a better quality tire with more safety for hazardous weather conditions. In addition to focusing on specific consumers, Goodyear should also target particular geographic regions that Aquatred would benefit most.Areas with large rain quantities would be more likely to purchase the Aquatred tire. Goodyear should look into meteorological patterns to determine such areas of focus. When car owners were surveyed about most important tire attribute, wet traction was the second most important which indicates that t he interest already exists among consumers for a product to better serve this need. Also, Goodyear could tie in the human psychological need for safety by putting emphasis on Aquatredââ¬â¢s safety benefits in wet conditions.Consumers especially those with families will be more likely to overlook the higher cost in order to have a product more likely to ensure their safety and protection. In order to combat the issue of price, Goodyear could instill a loyalty program among its Aquatred users. Therefore, once consumers have initially purchased the product, there would be an even greater incentive to continue using Aquatred. Also, Goodyear would pocket the expense of the discount so dealers are satisfied with greater revenues thus a greater incentive to sell the Aquatred tire.Such a program would ease the tension on price among dealers and consumers. In addition to the loyalty program, Goodyear may need to develop a ââ¬Å"promotion priceâ⬠that would look like a deal to consum ers but still ensure Goodyear receive their targeted price. The price is critical due to the fact that 75% of all Goodyear tires are sold on promotion and the company should be wary not to drive away large numbers of consumers due to price sensitivity.
Saturday, November 9, 2019
The Public Needs to Know â⬠Revised Version Essay
Our program against domestic violence provides a safe shelter for victims and their families within our community. In order to support a broad range of issues and diverse group of victims, our program has many services available to ensure the safety of everyone involved. Staying at our shelter is usually the first step towards a normal life for a family that has a history of domestic violence. It is our goal to apply all areas of our expertise to ensure the safety and rehabilitation of every family that reaches out to us for help. Shelters have been proven to be a way out for victims who are generally in a more violent situation than victims that would use other services while still staying at their home (Itzhaky & Ben Porat, 2005). Our program is comprised of many services to provide the greatest amount of help to the victim. Though not every victim or family will need a physical shelter to stay, ensuring that we always have a safe place for victims to stay at is always our primary concern. For the duration of their stay, the victim will work closely with our professional staff to assist with fixing or finding the safest way out of the victimââ¬â¢s relationship. Residents of the shelter follow a plan established by our councilors that has been tailored specifically for each victim. We provide basic necessities that would be needed for day-to-day life at no charge. We can also provide a means for the victim to apply for food stamps since in most situations, the aggressor has the only form of income for a family. Our shelter has a state-of-the-art alarm system, which will give the victim a peace of mind that their aggressor will not be able to come after them under our care. Although it is not to be used as a replacement for 9-1-1, we offer a crisis line for individuals that feel the need to speak to a counselor right away. The crisis line is available 24 hours a day, 365 days a year. Our counselors are able to give immediate advice on domestic violence situations, and can assist the victim with leaving the home or residence they are currently staying at to safely make it to our shelter. If a counselor feels that theà victim is still in immediate danger, he or she will contact emergency services for the victim to ensure that no one is harmed. Child abuse, whether direct or indirect, is another area in which we offer our services. Many times, the children affected have witnessed domestic abuse happening between their parents, and may have been victims themselves. We have counselors in our shelter that are educated and trained to help children become social, and ensure that their interaction with other children is safe for everyone. Male children that see domestic violence happen in the household are three times more likely to apply domestic violence in their own household when they are grown up (Straus , Gelles, & Steinmetz, 1980). During their stay at the shelter, we will provide transportation for the children to get to their current schools. We have an on-site clinic for all domestic violence victims to use at any time, but for severe injuries, we will refer victims to the hospital. Many cuts and bruises can be tended to within our shelter, so using our clinic does not create a financial burden for the victim since a hospital will charge for a visit. Counseling services are also offered by our program, and do not require residence within the shelter for a victim to speak with a counselor. Areas of counseling include providing advice to victims that do not want to leave their current residence, help with victimââ¬â¢s friends or families, and serving victims that have previously stayed at the shelter. We offer one-on-one counseling with trained professionals, and group counseling for victims that have experience similar levels of abuse. It is important for victims of domestic violence to understand that they do not necessarily need to stay in our facilities in order to receive help. Sometimes friends or family of victims will suspect that something isnââ¬â¢t right in their relationship, and our counselors can assist acquaintances with reaching out to the victims to ensure that the victim receives the help they need. Public education is the final, and sometimes overlooked service that we offer as a domestic violence shelter. Not all victims wish to initiate the call for help, and spreading our word that we are here to help can give them the drive they need for us to provide our services. In order to ensure we reach the most amount of people in our community, we have brochures in almost every public facility in the area. We strive to reach areas that are geographically separated from major cities, since women who are far away from shelters are more likely toà delay requesting services from domestic violence shelters (Saftlas, Wallis, Schochet, Harland, & Peek-Asa, 2011). Domestic violence shelters are very important for the victim to have, benefits of our shelter immediately affect the victimââ¬â¢s quality of life. After just three weeks, most victims will already feel an improvement in their situation and have a greater outlook on life (McNamara & Fields, 2000). Without our shelter, victims of domestic violence would have nowhere else in the community to turn for a long-term shelter and assistance. As long as a victim is staying at our shelter, that person is no longer in a situation where they can be harmed, emotionally or physically. Our shelter benefits the community by strengthening each victim to become an independent person, and enables each person of the community to turn around and give back to different areas by volunteering to help others. In conclusion, our shelter provides many services that would suit the needs of many victims from domestic violence. We provide housing, crisis support, help for children, basic healthcare, counseling, and public education to help as many victims as possible. The benefits of our shelter are specifically tailored to assist the victim get back on track to have a normal healthy life again. Finally, it is our goal to provide the highest level of service to each person that reaches out to us, since it could be our very own friend, family member, or colleague. References Itzhaky, H., & Ben Porat, A. (2005). Battered women in shelters: Internal resources, well-being and integration. Affilia, 20, 39-51. McNamara, J., & Fields, S. (2000). Psychological Reports. Differential functioning of outpatients and patients of a domestic violence shelter on the abuse disability questionnaire, 56, 893-894. Saftlas, A., Wallis, A., Schochet, T., Harland, K., & Peek-Asa, C. (2011). Prevalence of intimate partner violence among an abortion clinic population. American Journal of Public Health, 100(8), 1412-1415. Straus, M. A., Gelles, R. J., & Steinmetz, S. K. (1980). Behind closed doors: Violence in the American family. Garden City, NY: Anchor Press/Doubleday.
Thursday, November 7, 2019
Free Essays on Home Networking
Home Network Design & Installation ââ¬Å"The Complete Home Officeâ⬠Introduction Today, many companies are taking advantage of current Information System technology by connecting a workplace to the home office. A carefully designed home office network can provide a secure connection to a common private network and the Internet. This will increase productivity in companiesââ¬â¢ across the globe. Worldwide communication can be established between remote locations and main offices through phone lines, cable systems, satellite connections, and wireless technologies. The three phases in setting up a home network are: design, installation, and administration. In phase I, the design, system requirements are determined based on the applications and the required speed of the network. Once the system requirements are established, the network equipment is selected along with the computer workstations. In phase II, the equipment is installed and connected through the network. The home network can be connected through category 5 wire, existing phone lines, and or wireless transmitters and receivers. A firewall is connected between the home office and the outside world. The firewall will protect your network from hackers trying to access your network. In phase III, the computer systems are tested for correct operation in the network environment. This phase includes system administration for the network. A home office requires system administration similar to that in the work place. User accounts can be established to monitor and control access to workers or family members. The Benefits of a Home Office The numerous benefits for establishing a networked home office are becoming more apparent to the business world of the new millennium. Many companies are allowing certain employees to work at home. In a study by Sage Research, John Borden states that An amazing 75% of respondents agree that telecommuting allows their organizations to retain ... Free Essays on Home Networking Free Essays on Home Networking Home Network Design & Installation ââ¬Å"The Complete Home Officeâ⬠Introduction Today, many companies are taking advantage of current Information System technology by connecting a workplace to the home office. A carefully designed home office network can provide a secure connection to a common private network and the Internet. This will increase productivity in companiesââ¬â¢ across the globe. Worldwide communication can be established between remote locations and main offices through phone lines, cable systems, satellite connections, and wireless technologies. The three phases in setting up a home network are: design, installation, and administration. In phase I, the design, system requirements are determined based on the applications and the required speed of the network. Once the system requirements are established, the network equipment is selected along with the computer workstations. In phase II, the equipment is installed and connected through the network. The home network can be connected through category 5 wire, existing phone lines, and or wireless transmitters and receivers. A firewall is connected between the home office and the outside world. The firewall will protect your network from hackers trying to access your network. In phase III, the computer systems are tested for correct operation in the network environment. This phase includes system administration for the network. A home office requires system administration similar to that in the work place. User accounts can be established to monitor and control access to workers or family members. The Benefits of a Home Office The numerous benefits for establishing a networked home office are becoming more apparent to the business world of the new millennium. Many companies are allowing certain employees to work at home. In a study by Sage Research, John Borden states that An amazing 75% of respondents agree that telecommuting allows their organizations to retain ...
Tuesday, November 5, 2019
Word Choice Angel vs. Angle
Word Choice Angel vs. Angle Word Choice: Angel vs. Angle Do you have a guardian angle watching over you? If so, is it acute or obtuse? Oh, wait. We may have confused the words ââ¬Å"angelâ⬠and ââ¬Å"angleâ⬠there. Itââ¬â¢s an easy mistake, as you canââ¬â¢t rely on divine intervention to ensure perfect spelling. But you can check out our guide to what these terms mean. Angel (Guardian Spirit or Divine Messenger) ââ¬Å"Angelâ⬠is a noun that refers to a spiritual being or a messenger from God: He was visited by an angel from the Lord. We often picture angels as human-like figures in robes with wings, halos and harps. But there is one part of the Bible that describes them as having ââ¬Å"six wings . . . covered all over with eyes, inside and out,â⬠which is a little more horrifying than the version youââ¬â¢ll see in a church. No eyes on these guys wings. (Photo: Evelyn Simak) Sometimes, we also use ââ¬Å"angelâ⬠to suggest someone is morally good: Sheââ¬â¢s such a well-behaved little angel! This doesnââ¬â¢t mean that the person so described has scary, eye-covered wings, though. In this case, it simply suggests angelic behavior. Angle (Space Between Intersecting Lines) Used as a noun, an ââ¬Å"angleâ⬠is a space between intersecting lines or surfaces: The internal angles in a triangle always add up to 180 degrees. We can also use ââ¬Å"angleâ⬠as a verb meaning ââ¬Å"position at an angle or inclineâ⬠: She angled her visor to protect her eyes from the sun. ââ¬Å"Angleâ⬠has some secondary meanings, too. As a noun, for example, it can also mean ââ¬Å"point of view or approach.â⬠And as a verb, it can mean ââ¬Å"design for a particular audience.â⬠For instance: We need a new angle if want to attract more viewers. We have angled the new edition at younger readers. Finally, ââ¬Å"anglingâ⬠is also a word for fishing with hooks. Summary: Angel or Angle? These words may contain the same letters, but they are very distinct in meaning (nor do they sound the same when spoken): Angel is a noun that refers to a guardian spirit or divine messenger. Angle is usually a noun that refers to a space between two intersecting lines. However, it is also often a verb meaning ââ¬Å"incline at an angle.â⬠If you struggle to remember which is which, keep in mind that the ââ¬Å"-gelâ⬠in ââ¬Å"angelâ⬠is pronounced the same as in ââ¬Å"hair gelâ⬠(you could even imagine an angel gelling its hair, if that helps). And to guard against typos, we recommend having your work proofread by a professional.
Saturday, November 2, 2019
Describe Joe leap horn Essay Example | Topics and Well Written Essays - 250 words
Describe Joe leap horn - Essay Example Thatcher came to Joeââ¬â¢s aid by seeking his help in investigating a heinous crime. Joe agrees to live the house and accompany Thatcher for the investigation. The chapter presents Joe Leaphorn as a complex character who accommodates the Navajo traditions and the western thinking. Joe studied at assimilationist schools where he specialized in cultural anthropology though he did not like it (Hillerman 68). He dropped his academic pursuit and joined Navajo Tribal Police to be close to his wife, Emma. He lacked a deep connection with Anasazi culture and adopted the western way of thinking. However, he respected the Navajo rituals and the society had immense respect for him. Apparently, the balance between respect for traditions and modernity depicts Joe as a fascinating character. The chapter presents Joe as an intuitive and dedicated cop who knew the terrain very well thus becoming significant in criminal investigations. Indeed, the chapter ends by showing how Joe Leap Horn succeede d in unearthing the mystery behind the Houk
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