Vera Ellen Wang - 990 Words

Vera Ellen Wang was born on June 27, 1949 in New York City, New York. Some major accomplishments Vera has achieved in her lifetime so far have been, her trademark wedding dresses that many celebrities have purchased, a line/range of accessories, a wedding book that was adored by many, a wonderful, if I do say so myself, fragrance line, designing a Barbie doll collection, that many aspire to , adopting two daughters, winning the Council of Fashion Designers America’s Women’s-wear Designer of the year, the Andre Leon Talley Lifetime Achievement award by the Savannah College of Art Design, was inducted in the US Figure Skating Hall of Fame, and so much more. Vera Wang is currently in the fashion designing business that is one of the most successful. Wang comes from a very cultured background. Her parents were born in Shanghai, China but moved to the United States of America some years later in the mid-1940s. Vera’s parents are named Florence Wu and Cheng Ching Wang. Her mom worked for the United Nations as a translator and her father worked and owned his own medical business. She has one younger brother named, Kenneth Wang. Vera stated about her father rand his business, â€Å"I think, in a way, watching him grow his company influenced me subliminally†(-Vera Wang) She obviously really enjoyed watching her father work and wanted to do the same one day. She also says that her mother has influenced her, stating, ‘My mother and I went to a couture show when Yves Saint Laurent wasShow MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesAnacon, 1992); Arnold Mea gher, The Coolie Trade: The Traffic in Chinese Laborers to Latin America (Bloomington, IN: Xlibris, 2008); David Northrup, Indentured Labor in the Age of Imperialism, 1834–1922 (Cambridge: Cambridge University Press, 1995); Wang Sing-wu, The Organization of Chinese Emigration, 1848–1888: With Special Reference to Chinese Emigration to Australia (San Francisco: Chinese Materials Center, 1978). On European migrants, see Gunther Peck, Reinventing Free Labor: Padrones and Immigrant

Financial Analysis for Boeing - 1336 Words

History Looking at the brief history of Boeing, the company was first founded in Puget Sound, Washington in 1916 by William Edward Boeing. After sucessfully selling military aircrafts adapted for troop transportation in the 1950’s and introducing commercial aircrafts model 707, 727 followed by 737, Boeing has since then become a leading producer of military commercial aircraft. After a few number of mergers acquisitions to become the world’s largest, most diversified aerospace company, Boeing enterprise now include: North American Aviation, McDonnell Douglas, Rockwell International, Hughes Space Communications, and Jeppesen. Financial Analysis 1. As you can see from the graphs, over the last three years, Boeing has achieved†¦show more content†¦Morever, these potential new entrants could be deterred from entering the industry as the development of aircrafts can take very long lead times. It can take about 15 – 20 years to develop a next-generation commercial aircraft and production may stretch out for decades, depending on the no. of units ordered. This may act as a barrier of entry for potential new entrants. Illustrating the third force which is Power of Suppliers, There are only 3 main competitors in the commercial jet engine-making industry which operates as an oligopoly. Historically, all of these companies have competed with each other for jet engine contracts which led to intense price wars. To avert ruinous price wars, these companies typically enter into exclusive supplier contracts with aircraft manufacturers. In such arrangements, the engine maker becomes the sole provider of jet engines for a specific aircraft model. In addition, the big jet engine makers give heavily discounted price, partly to lock in lucrative long term replacement parts, repairs and maintenace business, thereby reducing the power of these jet engine makers. On the other hand, for the power of customers, Airlines usually buy new jets under long-term fixed price contracts. This effectively shifts the financial risk to the aircraft manufacturer as they have no certainty of the future, thus givingShow MoreRelatedBoeing Financial Analysis9369 Words   |  38 Pages The Boeing Company Financial Analysis 2007-2011 Group 1 Financial Statement Analysis, FIN 506, Winter 2013 Professor Steve Ranger Table of Contents I. Introduction to Boeing 3-5 II. Overview of Industry 5-7 III. Management Analysis 7-10 IV. Presentation of Financial Reports 10-16 V. Common Sized Presentation of Restated Reports 17-22 VI. Detailed Discussion IV V 23-30 VII. Liquidity Short-Term Ratios Analysis 30-33 Read MoreBoeing Financial Analysis Essay6645 Words   |  27 PagesBoeing Financial Analysis The Boeing Company was formed in 1916 by William E. Boeing in Seattle, Washington. 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And this entity and functional relationships enables Boeing to properly harness its resources through lean management to become a leader in the aerospace manufacturing, distribution and maintenance. It is this efficient program logic control that facilitates Boeing acquisition of LockheedRead MoreComparative Analysis For The Performance Data Look At The Financial Position1248 Words   |  5 Pageswith the industry competitors. This analysis must not be taken lightly with easily attainable numbers such as sales, profits or total assets. As the adage goes, we need to â€Å"read between the lines† of the performance data looking past, the seeming inconsequential figures and develop them into figures that are accessible and comprehensible. Comparative analysis assist us to identify and quantify the strengths and weaknesses, take a decisive look at the financial position, understand the risk and developRead MoreEssay Boeing and Lockheed Martin Analysis of Operating Leases1699 Words   |  7 Pages| Boeing v. Lockheed Martin | Analysis of Operating Leases amp; Pension Plans | | | 10/6/2011 | Boeing Co amp; Lockheed Martin Corp Analysis Our financial reporting analysis consists of Lockheed, the largest defense company in the world and Boeing, the largest commercial aircraft producer.   Both companies rely heavily on government funding, contracts, and regulation.   Future growth for the two companies relies on sales of Lockheed and Boeing’s aircrafts such as the Fighter Jet F-35Read MoreAirbus Case Analysis Essays1669 Words   |  7 Pageswhereby to succeed depends on both internal and external factors. Boeing enjoyed the global market leadership of the aerospace industry for several decades. As it is common for most market leaders, Boeing fell victim of organizational inertia. The company failed to improve its production processes and come up with new and creative products. Although Airbus faced challenges at its entry, within two decades it became a major competitor of Boeing. As a new company, Airbus never rested but continually introducedRead MoreBoeing Companys Goals and Actions1642 Words   |  7 PagesAbstract This paper analyzes the goals and actions of Boeing by analyzing its critical success factors as well as its strategic roadmap. Introduction The Boeing Corporation is one of the largest manufacturers in the world. Rivaled only by European giant Airbus in the aerospace industry, Boeing is a leader in research, design and manufacture of commercial jet airliners, for commercial, industrial and military customers. 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The Crystal Shard 11. Aegis-fang Free Essays

Sweat beaded on Bruenor’s hand as he put the key into the dusty lock of the heavy wooden door. This was the beginning of the process that would put all of his skill and experience to the ultimate trial. Like all master dwarven smiths, he had been waiting for this moment with excitement and apprehension since the beginning of his long training. We will write a custom essay sample on The Crystal Shard 11. Aegis-fang or any similar topic only for you Order Now He had to push hard to swing the door in on the small chamber. Its wood creaked and groaned in protest, having warped and settled since it was last opened many years before. This was a comfort to Bruenor, though, for he dreaded the thought of anyone looking in on his most prized possessions. He glanced around at the dark corridors of this little-used section of the dwarven complex, making sure once more that he hadn’t been followed, then he entered the room, putting his torch in before him to burn away the hanging fringes of many cobwebs. The only piece of furniture in the room was a wooden, iron-bound box, banded by two heavy chains joined by a huge padlock. Spiderwebs criss-crossed and flowed from every angle of the chest, and a thick layer of dust covered its top. Another good sign, Bruenor noted. He looked out into the hall again, then shut the wooden door as quietly as he could. He knelt before the chest and placed his torch on the floor beside him. Several webs, licked by its flame, puffed into orange for just an instant, then died away. Bruenor took a small block of wood from his belt pouch and removed a silver key that hung on a chain about his neck. He held the wood block firmly in front of him and, keeping the fingers of his other hand below the level of the padlock as much as possible, gently slid the key into the lock. Now came the delicate part. Bruenor turned the key slowly, listening. When he heard the tumbler in the lock click, he braced himself and quickly pulled his hand from the key, allowing the mass of the padlock to drop away from its ring, releasing a spring-loaded lever that had been pressed between it and the chest. The small dart knocked into the block of wood, and Bruenor breathed a sigh of relief. Though he had set the trap nearly a century before, he knew that the poison of the Tundra Widowmaker snake had kept its deadly sting. Sheer excitement overwhelmed Bruenor’s reverence of this moment, and he hurriedly threw the chains back over the chest and blew the dust from its lid. He grasped the lid and started to lift it but suddenly slowed again, recovering his solemn calm and reminding himself of the importance of every action. Anyone who had come upon this chest and managed to get by the deadly trap would have been pleased with the treasures he found inside. A silver goblet, a bag of gold, and a jeweled though poorly balanced dagger were mixed in among other more personal and less valuable items; a dented helm, old boots, and other similar pieces that would hold little appeal for a thief. Yet these items were merely a foil. Bruenor pulled them out and dropped them on the dirty floor without a second thought. The bottom of the heavy chest sat just above the level of the floor, giving no indication that anything more was to be found here. But Bruenor had cunningly cut the floor lower under the chest, fitting the box into the hole so perfectly that even a scrutinizing thief would swear that it sat on the floor. The dwarf poked out a small knothole in the box’s bottom and hooked a stubby finger through the opening. This wood, too, had settled over the years, and Bruenor had to tug mightily to finally pull it free. It came out with a sudden snap, sending Bruenor tumbling backward. He was back at the chest in an instant, peering cautiously over its edge at his greatest treasures. A block of the purest mithril, a small leather bag; a golden coffer, and a silver scroll tube capped on one end by a diamond were spaced exactly as Bruenor had lain them so long ago. Bruenor’s hands trembled, and he had to stop and wipe the perspiration from them several times as he removed the precious items from the chest, placing those that would fit in his pack and laying the mithril block on a blanket he had unrolled. Then he quickly replaced the false bottom, taking care to fit the knothole back into the wood perfectly, and put his phony treasure back in place. He chained and locked the box, leaving everything exactly as he had found it, except that he saw no reason to chance accidents by rearming the needle trap. * * * Bruenor had constructed his outdoor forge in a hidden nook tucked away at the base of Kelvin’s Cairn. This was a seldom traveled portion of the dwarven valley, the northern end, with Bremen’s Run widening out into the open tundra around the western side of the mountain, and Icewind Pass doing likewise on the east. To his surprise, Bruenor found that the stone here was hard and pure, deeply imbued with the strength of the earth and would serve his small temple well. As always, Bruenor approached this sacred place with measured, reverent steps. Carrying now the treasures of his heritage, his mind drifted back over the centuries to Mithril Hall, ancient home of his people, and to the speech his father had given him on the day he received his first smithy hammer. â€Å"If yer talent for the craft is keen,† his father had said, â€Å"and ye’re lucky enough to live long and feel the strength of the earth, ye’ll find a special day. A special blessin’ – some would say a curse – has been placed upon our people, for once, and only once, the very best of our smiths may craft a weapon of their choosing that outdoes any work they’d ever done. Be wary of that day, son, for ye’ll put a great deal of yerself into that weapon. Ye’ll never match its perfection in yer life again and, knowing this, ye’ll lose a lot of the craftsman’s desire that drives the swing of yer hammer. Ye may find an empty life after yer day, but if yer good as yer line says ye’ll be, ye’ll have crafted a weapon of legend that will live on long after yer bones are dust.† Bruenor’s father, cut down in the coming of the darkness to Mithril Hall, hadn’t lived long enough to find his special day, though if he had, several of the items that Bruenor now carried would have been used by him. But the dwarf saw no disrespect in his taking the treasures as his own, for he knew that he would craft a weapon to make the spirit of his father proud. Bruenor’s day had come. * * * The image of a two-headed hammer hidden within the block of mithril had come to Bruenor in a dream earlier that week. The dwarf had understood the sign at once and knew that he would have to move quickly to get everything ready for the night of power that was fast approaching. Already the moon was big and bright in the sky. It would reach its fullness on the night of the solstice, the gray time between the seasons when the air tingled with magic. The full moon would only enhance the enchantment of that night, and Bruenor believed that he would capture a mighty spell indeed when he uttered the dweomer of power. The dwarf had much work before him if he was to be prepared. His labor had begun with the construction of the small forge. That had been the easy part and he went about it mechanically, trying to hold his thoughts to the task at hand and away from the disrupting anticipation of crafting the weapon. Now the time he had waited for was upon him. He pulled the heavy block of mithril from his pack, feeling its pureness and strength. He had held similar blocks before and grew apprehensive for a moment. He stared into the silvery metal. For a long moment, it remained a squared block. Then its sides appeared to round as the image of the marvelous warhammer came clear to the dwarf. Bruenor’s heart raced, and he breathed in short gasps. His vision had been real. He fired up the forge and began his work at once, laboring through the night until the light of dawn dispelled the charm that was upon him. He returned to his home that day only to collect the adamantite rod he had set aside for the weapon, returning to the forge to sleep and later to pace nervously while he waited for darkness to fall. As soon as daylight faded, Bruenor eagerly went back to work. The metal molded easily under his skilled manipulations, and he knew that before the dawn could interrupt him, the head of the hammer would be formed. Though he still had hours of work ahead of him, Bruenor felt a surge of pride at that moment. He knew that he would meet his demanding schedule. He would attach the adamantite handle the next night and all would be ready for the enchantment under the full moon on the night of the summer solstice. * * * The owl swooped silently down on the small rabbit, guided toward its prey by senses as acute as any living creature’s. This would be a routine kill, with the unfortunate beast never even aware of the coming predator. Yet the owl was strangely agitated, and its hunter’s concentration wavered at the last moment. Seldom did the great bird miss, but this time it flew back to its home on the side of Kelvin’s Cairn without a meal. Far out on the tundra, a lone wolf sat as still as a statue, anxious but patient as the silver disk of the huge summer moon broke the flat rim of the horizon. It waited until the alluring orb came full in the sky, then it took up the ancient howling cry of its breed. It was answered, again and again, by distant wolves and other denizens of the night, all calling out to the power of the heavens. The night of the summer solstice, when magic tingled in the air, exciting all but the rational beings who had rejected such base instinctual urges, had begun. In his emotional state, Bruenor felt the magic distinctly. But absorbed in the culmination of his life’s labors, he had attained a level of calm concentration. His hands did not tremble as he opened the golden lid of the small coffer. The mighty warhammer lay clamped to the anvil before the dwarf. It represented Bruenor’s finest work, powerful and beautifully crafted even now, but waiting for the delicate runes and intonations that would make it a weapon of special power. Bruenor reverently removed the small silver mallet and chisel from the coffer and approached the warhammer. Without hesitation, for he knew that he had little time for such intricate work, he set the chisel on the mithril and solidly tapped it with the mallet. The untainted metals sang out a clear, pure note that sent shivers through the appreciative dwarf’s spine. He knew in his heart that all of the conditions were perfect, and he shivered again when he thought of the result of this night’s labors. He did not see the dark eyes peering intently at him from a ridge a short distance away. Bruenor needed no model for the first carvings; they were symbols etched into his heart and soul. Solemnly, he inscribed the hammer and anvil of Moradin the Soulforger on the side of one of the warhammer’s heads, and the crossed axes of Clanggedon, the dwarven God of Battle, across from the first on the side of the other head. Then he took the silver scroll tube and gently removed its diamond cap. He sighed in relief when he saw that the parchment inside had survived the decades. Wiping the oily sweat from his hands, he removed the scroll and slowly unrolled it, laying it on the flat of the anvil. At first, the page seemed blank, but gradually the rays of the full moon coaxed its symbols, the secret runes of power, to appear. These were Bruenor’s heritage, and though he had never seen them before, their arcane lines and curves seemed comfortably familiar to him. His hand steady with confidence, the dwarf placed the silver chisel between the symbols he had inscribed of the two gods and began etching the secret runes onto the warhammer. He felt their magic transferring through him from the parchment to the weapon and watched in amazement as each one disappeared from the scroll after he had inscribed it onto the mithril. Time had no meaning to him now as he fell deeply into the trance of his work, but when he had completed the runes, he noticed that the moon had passed its peak and was on the wane. The first real test of the dwarf’s expertise came when he overlaid the rune carvings with the gem inside the mountain symbol of Dumathoin, the Keeper of Secrets. The lines of the god’s symbol aligned perfectly with those of the runes, obscuring the secret tracings of power. Bruenor knew then that his work was nearly complete. He removed the heavy warhammer from its clamp and took out the small leather bag. He had to take several deep breaths to steady himself, for this was the final and most decisive test of his skill. He loosened the cord at the top of the bag and marveled at the gentle shimmerings of the diamond dust in the soft light of the moon. From behind the ridge, Drizzt Do’Urden tensed in anticipation, but he was careful not to disturb his friend’s complete concentration. Bruenor steadied himself again, then suddenly snapped the bag into the air, releasing its contents high into the night. He tossed the bag aside, grasped the warhammer in both hands, and raised it above his head. The dwarf felt his very strength being sucked from him as he uttered the words of power, but he would not truly know how well he had performed until his work was complete. The level of perfection of his carvings determined the success of his intonations, for as he had etched the runes onto the weapon, their strength had flowed into his heart. This power then drew the magical dust to the weapon and its power, in turn, could be measured by the amount of shimmering diamond dust it captured. A fit of blackness fell over the dwarf. His head spun, and he did not understand what kept him from toppling. But the consuming power of the words had gone beyond him. Though he wasn’t even conscious of them, the words continued to flow from his lips in an undeniable stream, sapping more and more of his strength. Then, mercifully, he was falling, though the void of unconsciousness took him long before his head hit the ground. Drizzt turned away and slumped back against the rocky ridge; he, too, was exhausted from the spectacle. He didn’t know if his friend would survive this night’s ordeal, yet he was thrilled for Bruenor. For he had witnessed the dwarf’s most triumphant moment, even if Bruenor had not, as the hammer’s mithril head flared with the life of magic and pulled in the shower of diamond. And not a single speck of the glittering dust had escaped Bruenor’s beckon. How to cite The Crystal Shard 11. Aegis-fang, Essay examples

Gallant Is President of Kranbrack Corporation free essay sample

Accordingly, Gallant has ordered that wherever possible, expenditures should be postponed to the new year – including canceling or postponing orders with suppliers, delaying planned maintenance and training, and cutting back on end-of-the-year advertising and travel. Additionally, Gallant ordered the company’s controller to carefully scrutinize all costs that are currently classified as period costs and reclassify as many as possible as product costs. The company is expected to have substantial inventories of work in process and finished goods at the end of the year. Comment on the following questions. Respond to at least two of your fellow students’ postings. * Why would reclassifying period costs as product costs increase this period’s reported earnings? †¢Do you believe Gallant’s actions are ethical? Why or why not? why would reclassifying period costs as product costs increase this period’s reported earnings? Do you believe Gallant’s actions are ethical? Why or why not? * Ethics bobpursley, Thursday, November 11, 2010 at 2:07pm If they are product costs, they could be carried on the books until the product is sold, making a short term reduction in costs. We will write a custom essay sample on Gallant Is President of Kranbrack Corporation or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Ethical? It is smoke and mirrors, it is legal, and it does hide costs that ultimately will need to be paid. If I were the accounting firm certifying the balance sheet, it would be worthy of an accounting note on the statement. * Ethics/business sarah, Saturday, April 23, 2011 at 1:31pm Period costs are administrative and advertising expenses, and thus they are not part of the cost of either purchased or manufactured costs (i. . product costs) (Noreen, Brewer, Garrison, 2011). Product costs are costs directly involved in acquiring or making a product, such as costs associated with labor, manufacturing overheads, and materials (Noreen, Brewer, Garrison, 2011). Reclassifying period costs as product costs allows the company to show in their financial statement that they are putting more money into product, and therefore, until the product is sold the company do not have to show it as expenses. Unlike period costs, which appear on the income statement as expenses in the period they incur, product costs are assigned to an inventory account on the balance sheet (Noreen, Brewer, Garrison, 2011). In my opinion, Kranbrack Corporation is basically falsifying their financial statement, which is unethical. Yes, the company has all the finished products in the inventory and once they sell the product, the expenses will get recorded, however they should consider that next year their expenses will be even higher.

The Chrysanthemums free essay sample

The Chrysanthemums† written by John Steinbeck depicts the trials of one woman, Elisa Allen, attempting to gain power in a man’s world. Elisa tries to define the boundaries of her role in an extremely closed society. As the story progresses, Elisa has trouble extending her power outside the fence surrounding her garden. While she is inside the â€Å"wire fence that protected her flower garden from cattle and dogs and chickens† (Steinbeck, 1938) Which paragraph was the statement in? she is able to do as she would like to do. It is here also that she is able to gain power over everything. Her environment is portrayed as a tool for social repression, it is through nature in her garden where Elisa can gain and show this power. The fencing could also be interpreted as the imprisonment of Elisa. This type of imprisonment is meant to secure her talents and make sure that her womanly use of gardening skills stick strictly to the walls of her enclosure. We will write a custom essay sample on The Chrysanthemums or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The thesis will need to be reviewed. In the end Elisa learns she has only the weak feminine power, not the masculine power she tries so hard to achieve. Her only true desire is to overcome society’s norms and prove that women can be just as good as the men. Elisa’s physical appearance is very mannish but allows a small portion of feminine to peek through. I took her manly clothing, tools, etc. take etc. out. as her attempt at trying to overcome, or hiding, her sexual desires. The book defines her clothing as â€Å"a man’s black hat pulled low down over her eyes, clod-hopper shoes, a figured print dress almost completely covered by a big corduroy apron with four big pockets† (Steinbeck, 1938). Which paragraph was the statement in? A few signs that Elisa is living in a man’s world is the facts that the men were allowed to smoke cigarettes, work outside the home, and engage in business conversations. While the women had to stay home, cook, clean and tend to the children. Elisa attempted to overcome this obstacle and prove to the world she could be as good, if not better than any man. Throughout the story Elisa was only able to prove her strength while behind the fencing of her yard and inside her garden tending to her flowers. You could add more to conclution.

The Hypocrisy of A Nation essays

The Hypocrisy of A Nation essays We hold these truths to be self-evident, that all men are created equal, that they are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty and the pursuit of Happiness (The Declaration of Independence). The evident immorality within the institution of slavery and the necessity for its abolition are deeply interwoven into the history of America and are profoundly correlated to the orations of Frederick Douglass. In particular, Douglasss What to the Slave is the Fourth of July? speech can be evaluated in the context of a critique on American institutions with focus on the hypocrisy of those who abide by the sacred documents that embody the American society. Throughout his speech, Douglass reiterates his perception, Americans! Your republican politics, not less than your republican religion, are flagrantly inconsistent. You boast of your love of liberty, your superior civilization, and your pure Christianity, while the whole political power of the nation is solemnly pledged to support and perpetuate the enslavement of three million (1833). The statement proves to verify Douglasss belief in relation to the illogical nature of the Constitution, the Declaration of Independence, and the Holy Bible in the face of slavery. So, in context, Douglass speech is rhetorically effective and rises above the most sacred documents of American civilization. William Lloyd Garrison, author of The Liberator, a leading abolitionist, and one of the greatest influences on Frederick Douglass, states, I will be as harsh as the truth and as uncompromising as justice. On this very subject (slavery) I do not wish to think, or speak, or write with moderation (...) I am in earnest-I will not equivocate-I will not excuse-I will not retreat a single inch-and I WILL BE HEARD (Garrison 256). It is this strong and enduring attitude toward abolition that cap...

Degree essay assignment Example | Topics and Well Written Essays - 2000 words

Degree assignment - Essay Example ISO 9000 is not a product standard, it concerns processes. The efficient and effective management of processes affects whether or not everything has been done to ensure that the product satisfies the customers quality requirements. The term ISO 9000 refers to a set of quality management standards. The ISO 9000 standards, first published in 1987 revised in 1994 and republished in 2000, have been adopted by many organizations all over the world and apply to all types of organizations, large and small, and in many industries. The 2000 version, ISO 9000:2000, placed the concept of process management directly in the Standard, although the essential goal of the standard, of achieving management system effectiveness via process performance metrics, remained the same. It reduced the emphasis on having documented procedures if clear evidence could be presented to show that the process was working well. ISO  9000 currently includes three quality standards: ISO 9000:2000, ISO  9001:2000, and ISO  9004:2000.   ISO 9001:2000 presents requirements, while ISO 9000:2000 and ISO 9004:2000 present guidelines. The three standards ISO 9001, ISO 9002 and ISO 9003 have been integrated into the new ISO 9001:2000. The entire family of standards should be used in an integrated manner. It is suggested that, beginning with ISO 9000:2000, you adopt ISO 9001:2000 to achieve a first level of performance. The practices described in ISO 9004:2000 may then be implemented to make your quality management system increasingly effective in achieving your own business goals. (ISO, 2005) Hence when an organization claims to be "ISO 9000 compliant", it means they conform to ISO 9001:2000. ISO 9001:2000 is now the only standard in the ISO 9000 family against whose requirements a company’s quality system can be certified by an external agency. The standard classifies product into generic product categories: processed material, hardware, software and services required by the customer. The

M&S Lingerie ad 'Socially Irresponsible' Essay Example | Topics and Well Written Essays - 1000 words

M&S Lingerie ad 'Socially Irresponsible' - Essay Example The article compares this image to another recently banned image used by Lynx, for the same sexually suggestive reasons. The Advertising Standards Agency (ASA) is cited as beginning to take a tougher approach on these issues, backed by David Cameron in a bid to stop unregulated sexual imagery. This comes at a time when the Prime Minister himself is trying to uphold ‘family values’ and thus the advertisement industry is being required to comply with these new political ideas. This issue has wider implications because it involves the marketing industry as a whole as well as calling into question ethical theory and social responsibility for companies. Schlegelmilch & Oberseder (2010) have examined ethical trends in marketing (through the use of several types of marketing literature) and found the following: a generally increasing appreciation of ethical and moral issues in marketing (see figure 1), an increase in sexual imagery issues within ethical marketing, an increased understanding of the ethical needs associated with different religious and social groups, and an increased role for the internet in ethical marketing debates Figure 1 – The number of ethics related articles found in various marketing journals throughout recent decades; showing an increasing trend (Schlegelmilch & Oberseder, 2010) This general increase in scholarly articles about the ethics of marketing, as well as the evidence from the original article that the ASA is taking an increased interest in the reduction of available sexual imagery is interesting. Firstly, it suggests that there is an increased need for marketing companies to ensure that their images are socially appropriate without losing any of the impact factor needed to be effective. Secondly, it suggests that overly sexual imagery may not have the desired effect on the customer, and may have a ‘turn-off’ factor above a certain level. Finally, the evidence suggests that sexual imagery needs to be con fined to the appropriate avenues, rather than being used in outdoor advertisements like this Marks & Spencers advertisement. Interestingly, this was not the only article about the links between marketing and social effect to be published in Marketing Week recently. Another article describes the banned Final Destination poster involving disturbing imagery (see Figure 2) with a skull being shattered by steel rods (Johnson, 2011). Again, this image was for use in the public domain in outdoor locations, easily seen by children. The advertisement series was banned for being disturbing and showing horrific imagery where it was not appropriate. Again, this shows a growing concern about the type of advertising imagery available in the public domain and a need to show concern for who may be able to view this imagery. It also suggests that sexual imagery is not the only target for responsible marketing, and all types of image should be considered before release. Again, it must be noted that i mages need to fall within a small threshold of effectiveness and social responsibility (Sen & Bhattacharya, 2001). Research by Robin & Reidenbach (1987) suggests that many marketing directors believe that there should not be an issue between social responsibi

Fnancial Accounting Case Study Example | Topics and Well Written Essays - 4750 words

Fnancial Accounting - Case Study Example Our opinions, based on our audits, are presented below. In our opinion, the accompanying consolidated balance sheets and the related consolidated statements of income, of stockholders' equity and of cash flows present fairly, in all material respects, the financial position of Ford Motor Company and its subsidiaries at December 31, 2006 and December 31, 2005, and the results of their operations and their cash flows for each of the three years in the period ended December 31, 2006 in conformity with accounting principles generally accepted in the United States of America. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits of these statements in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstate ment. ... We conducted our audits of these statements in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. Our audit was conducted for the purpose of forming an opinion on the basic financial statements taken as a whole. The accompanying sector balance sheets and the related sector statements of income and of cash flows is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole. As discussed in Note 27 to the consolidated financial statements, the Company changed the manner in which it accounts for conditional asset retirement obligations in 2005. As discussed in Notes 23, 12, and 10, respectively, the Company changed the manner in which it accounts for defined benefit pension and other postretirement plans, the timing of its annual goodwill and other intangible assets impairment testing, and its amortization method for special tools in 2006.Internal control over

Implementing Digital Marketing Strategies For Nissan Micra Marketing Essay

Implementing Digital Marketing Strategies For Nissan Micra Marketing Essay EXECUTIVE SUMMARY Phonethics Mobile Media develops digital and mobile content for promotion of products and services online. There are various tools and platforms aailablc to promote offerings over the internet. To name a few. Blogging Micro-site Online Games Flash Games Banners SEO (Search Engine Optimization) Videos Picture Galleries Social Media Marketing The project required using the concept of Social Media Optimization to execute the ongoing campaigns successfully ABOUT THE INDUSTRY Digital Marketing is the promoting of brands using all forms of digital advertising. This now includes Television, Radio, Internet, mobile and any other form of digital media. Digital Marketing is the practice of promoting products and services using digital distribution channels to reach consumers in a timely, relevant, personal and cost-effective manner. Whilst digital marketing does include many of the techniques and practices contained within the category of Internet Marketing, it extends beyond this by including other channels with which to reach people that do not require the use of The Internet. As a result of this non-reliance on the Internet, the field of digital marketing includes a whole host of elements such as mobile phones, sms/mms, display / banner ads and digital outdoor. Strategies for Digital Marketing There are two basic digital marketing strategies used by current and potential customers. These two types of digital marketing are called the Push and the Pull. Their methodology for providing information to customers works as follows: Pull digital marketing the customer seeks information about products and/or services by visiting the companys sources of information searching for the specific product or service information. They are basically requesting to view this specific content. These are typically located in websites, blogs, streaming audio and video sources. Customers have found related information on other websites or been directed to the companys sources by a referring website to find the information. Advantages: No restrictions on file size No opt-in requirements Low technology requirements for the company Disadvantages:- Marketing required Little tracking of visitors No personalization to keep the visitors coming back. Push digital marketing customers are provided information by receiving or viewing advertisements digitally, such as: SMS, RSS, cellphone calls, etc., as subscribers of the latest product and service information provided by the company. Advantages Faster delivery push technologies can deliver content immediately as it becomes available. Consistent delivery some push platforms have single content types, making it difficult for the user to block content by type. Better targeting since push technology usually justifies subscription, more specific marketing data may be collected during registration, which allows for better targeting and more personalization. Better data marketing data can be correlated to each request for content, allowing marketers to see information such as user name as well as demographic and psychographic data. Disadvantages Smaller audience push technology not implemented on common platforms generally need client and/or server software before content can be created, distributed, and/or viewed. Higher cost less popular platforms may have higher implementation costs. Lesser discoverability smaller audiences mean fewer views mean less visibility in search engines. SOCIAL MEDIA PLATFORMS On average each adult with a social networking page or profile has profiles on 1.6 sites, and 39% of adults have profiles on two or more sites.Half of all current adult social networkers say that they access their profiles at least every other day. Internet marketing, also referred to as i-marketing, web-marketing, online-marketing or e-Marketing, is the marketing of products or services over the Internet. The Internet has brought media to a global audience. The interactive nature of Internet marketing in terms of providing instant responses and eliciting responses are the unique qualities of the medium. Internet marketing is sometimes considered to be broad in scope because it not only refers to marketing on the Internet, but also includes marketing done via e-mail and wireless media. Management of digital customer data and electronic customer relationship management (ECRM) systems are also often grouped together under internet marketing. Internet marketing ties together creative and technical aspects of the Internet, including: design, development, advertising, and sales. Internet marketing also refers to the placement of media along many different stages of the customer engagement cycle through search engine marketing (SEM), search engine optimization (SEO), banner ads on specific websites, e-mail marketing, and Web 2.0 strategies. In 2008, The New York Times working with comScore published an initial estimate to quantify the user data collected by large Internet-based companies. Counting four types of interactions with company websites in addition to the hits from advertisements served from advertising networks, the authors found the potential for collecting data upward of 2,500 times on average per user per month. Facebook Facebook is a social networking website launched on February 4, 2004. The free-access website is privately owned and operated by Facebook, Inc. Users can join networks organized by city, workplace, school, and region to connect and interact with other people. People can also add friends and send them messages, and update their personal profile to notify friends about themselves. The websites name refers to the paper facebooks depicting members of a campus community that some US colleges and preparatory schools give to incoming students, faculty, and staff as a way to get to know other people on campus. Mark Zuckerberg founded Facebook while he was a student at Harvard University. Website membership was initially limited to Harvard students, but was expanded to other colleges in the Ivy League. It later expanded further to include any university student, then high school students, and, finally, to anyone aged 13 and over. The website currently has more than 120 million active users worldwide. Facebook has met with some controversy over the past few years. It has been blocked intermittently in several countries including Syria, Pakistan and Iran. It has also been banned at many places of work to increase productivity. Privacy has also been an issue, and it has been compromised several times. Community mindset: connect Primary demographic: 25 to 45 Ideal fit for: entertainment, lifestyle brands, and non-profits Biggest opportunity: using ads to build fans Biggest challenge: few appreciate Facebook advertising Metrics: fans, comments, likes, wall posts Helpful tools: Lexicon, ad interface, applications, analytics, connect, etc. Orkut Orkut is a social networking website that is owned and operated by Google Inc. The service is designed to help users meet new friends and maintain existing relationships. The website is named after its creator, Google employee Orkut Bà ¼yà ¼kkà ¶kten. Although Orkut is less popular in the United States than competitors Facebook and MySpace, it is one of the most visited websites in India and Brazil. In fact, as of December 2009, 51.09% of Orkuts users are from Brazil, followed by India with 20.02% and United States with 17.28%. Originally hosted in California, in August 2008 Google announced that Orkut would be fully managed and operated in Brazil, by Google Brazil, in the city of Belo Horizonte. This was decided due to the large Brazilian user base and growth of legal issues. As of July 2010, Alexa traffic ranked Orkut 65th in the world; the website currently has more than 100 million active users worldwide. Anyone of age above 13 years can join orkut. Community mindset: connect Primary demographic: 15 to 25 Ideal fit for: entertainment, lifestyle brands, and non-profits Biggest opportunity: Community building Biggest challenges: noisy; losing market share quickly Metrics: friends, favorites, groups, impressions Helpful tools: Open Platform, Orkut Promote LinkedIn LinkedIn is a business-oriented social networking site. Founded in December 2002 and launched in May 2003, it is mainly used for professional networking. As of 21 June 2010, LinkedIn had more than 70 million registered users, spanning more than 200 countries and territories worldwide. The site is available in English, French, German, Italian, Portuguese and Spanish. Membership The membership grows by a new member approximately every second. About half of the members are in the United States and 11 million are from Europe. With 3 million users, India is the fastest-growing country as of 2009. The Netherlands has the highest adoption rate per capita outside the US at 30%. Community mindset: connect Primary demographic: 35 to 55 Ideal fit for: service providers, industry associations Biggest opportunity: creating thought leadership via QA and Groups Biggest challenge: time commitment Metrics: profile connections, best answers, group members, discussions Helpful tools: Applications, Salesforce plug-in Twitter Twitter is a social networking and microblogging service that enables its users to send and read other user messages called tweets. Tweets are text-based posts of up to 140 characters displayed on the authors profile page. Tweets are publicly visible by default, however senders can restrict message delivery to their friends list. Users may subscribe to other author tweets-this is known as following and subscribers are known as followers. As of late 2009, users can follow lists of authors instead of following individual authors.[5][6] All users can send and receive tweets via the Twitter website, compatible external applications (such as, for smartphones), or by Short Message Service (SMS) available in certain countries.[7] While the service is free, accessing it through SMS may incur phone service provider fees. Since its creation in 2006 by Jack Dorsey, Twitter has gained notability and popularity worldwide and currently has more than 100 million users worldwide. It is sometimes des cribed as the SMS of the Internet The use of Twitters application programming interface (API) for sending and receiving SMS from other applications often dominates the direct use of Twitter. Community mindset: create (micro blogging) Primary demographic: 35 to 45 Ideal fit for: service industry Biggest opportunity: customer service, consumer insight, sales and marketing Biggest challenges: noisy; reliability issues; platform limitations Metrics: followers, @ replies, retweets, direct messages, custom hashtags Helpful tools: BingTweets, TweetBeep, TweetDeck, HootSuite, CoTweet, Mr. Tweet, Twitalyzer, blog plug-ins YouTube YouTube is a video-sharing website on which users can upload, share, and view videos. Three former PayPal employees created YouTube in February 2005. In November 2006, YouTube, LLC was bought by Google Inc. for $1.65 billion, and is now operated as a subsidiary of Google. The company is based in San Bruno, California, and uses Adobe Flash Video technology to display a wide variety of user-generated video content, including movie clips, TV clips, and music videos, as well as amateur content such as video blogging and short original videos. Most of the content on YouTube has been uploaded by individuals, although media corporations including CBS, BBC, VEVO and other organizations offer some of their material via the site, as part of the YouTube partnership program. Unregistered users can watch the videos, while registered users are permitted to upload an unlimited number of videos. Videos that are considered to contain potentially offensive content are available only to registered users 18 and older. Community mindset: vote Primary demographic: 25 to 45 Ideal fit for: big brands and entertainment Biggest opportunity: creating viral content (e.g., United Breaks Guitars) Biggest challenges: noise; conversions Metrics: views, comments, subscribers, ratings Helpful tools: TubeMogul, YouTube Insight ABOUT PHONETHICS Phonethics Mobile Media was setup in Feb. 2006. It is essentially a Digital marketing and online promotion firm. The mission of the company- To create character-led Original Content Content Format: Short form Video, Animation Audio(15 sec 30 min) For commercial distribution on the wireless and emerging media. The company has its genesis in a 9 year old Advertising and computer film production company, Ethics. Phonethics was founded by Saurabh Gupta along with an angel investor. The company is mentored by Prof. Deepak Jain (Dean- Kellogg College) and enjoys creative support and involvement from actor, Rahul Bose. The company has two divisions: IP products Division: Creating Character led content Services division: Executing advertising corporate assignments Phonethics specializes in creation of Short From content for the Web and Mobile platforms. Content creation abilities: Identifying and conceptualization- Scripting and Storyboard Video creation Shoot, Edit and produce video products Animation 2D and 3D Audio Music and Sound Design Currently Phonethics has a library of 8 characters with fully evolved storylines. Each character is representative of a particular vertical of content. The base content for all forms of media is Video, Animation pieces with affiliate products in the form of Ringtones, Wallpapers, etc. PROJECT DETAILS Overview Campaigns Worked On: Take Care Take Charge ( An initiative by Garnier Times of India) Nissan Micra Responsibilities At Phonethics, I was absorbed as an employee and put on to the Business Development team as a team leader. The first month was clogged with sales and promotional work, where I was expected to understand their clients and working style. Combined with constant mentoring and on-the-job training, I got the opportunity to add value to myself as well as the organization. Working on two different brands catering to diverse target audiences threw light on the dynamics of the Indian Markets. In order to successfully and effectively carry out the promotional work it was necessary to understand the needs of the respective clients and cater to them. TAKE CARE TAKE CHARGE Project Overview Take Care Take Charge was promoted by Garnier and Times of India. It was a 45 day campaign built around the topic of paper recycling.  Beginning from April 22, Over the next 45 days, this campaign helped to build a greenhouse of ideas to help build a greener planet. For every idea received, Garnier and the Times of India bought 10 kilograms of used paper. And on June 5 World Environment Day the campaign culminated with an entirely recycled special edition of the Times of India. Many Sustainable solutions to environmental issues under the following broad themes: transport and vehicular pollution; heritage and cultural conservation; and biodiversity and greening were generated. All the ideas were shared on www.takecaretakecharge.in Ideas was judged on robustness, scalability, ease of implementation and cost. Ten ideas per city was finalized by the Centre of Environment Education. The shortlisted ideas was not only published in the Times of India, but also was recommended to the government for implementation. Project Objective Times of India approached Phonethics with a main objective of creating a buzz about the campaign and invite green ideas from the users across the 6 cities using TOI network as a platform. Promotional Strategies Adopted Website development Banner advertisement Search Engine Marketing (SEM), Social Media Optimization (SMO), Social Media Management (SMM) SMS Bursts Facebook Ads Project Execution Design Development of Website on the Green Theme Banner advertisements featured in TOI and allied websites. Social Media Engagement in popular social networking sites such as Facebook, Orkut and Twitter. Due to SMO, Traffic to TCTC website increased, Generating Leads The Campaign was also optimized in the Mobile world with users being able to send in their ideas using their cellphone which were featured as Daily Contributions in the website Mailer was sent to each lead asking for a proper description of the idea in the defined format. Every week , Of the ideas submitted from 6 cities , 10 of them where published as Featured Ideas the in website At end of the campaign, 60 Best Ideas from the 6 cities were published Vital Stats Impressions: 545, 29,895 Clicks: 47,565 Ideas Registered: 5000+ Page Views: 126,789 SCREENSHOTS City Specific Idea Count was displayed on the Map of India Users could send in their ideas through their mobile which is published as a daily contribution NISSAN MICRA Project Overview The All new fourth generation Nissan Micra was unveiled at the 2010 Geneva Motor Show. Nissan India was planning to launch the small car named Micra in India on 15th July 2010 and its success would play a very crucial and key role in plans of Nissan for Indian Market. New Nissan Micra would be an excellent combination of newer generation cutting edge technology, exceptional design and advanced features. Developed and built on Nissans all-new V-platform, the new Nissan Micra was designed and tested in Japan to be built in at least four overseas locations, and fine-tuned to meet the differing tastes and needs of customers in 160 countries worldwide. The main threat being faced by Nissan in India was the low brand awareness in the minds of Indians. Nissan had to tap into the small car segment that was already wrought with fierce competition. Nissan approached Phonethics Mobile Media to handle the entire digital campaign for Micra. They were concerned about getting maximum number of bookings through the 11 dealers spread across India. Project Objective(s) Create a microsite for lead generation Display banner ads on popular websites where the intended small car buying audience visits Create and maintain a fan page on the popular social networking website FACEBOOK to facilitate direct interaction with the intended target audience Run an ad campaign on Facebook Reach and interact with the prospective buyers through social media websites Promotional Strategies Adopted Do the initial research and check where competitors and other small car makers display banner ads Send greetings to individuals who have shown interest and signed up at the microsite. Create promotional messages for the activity keeping in mind the appropriate forum/community Tracking codes were implemented for independent community managers for tracking and filtering clicks and to generate accurate report of clicks. Update the microsite with the updates of the company. Project Execution The work started off by creating a microsite for generating leads and capturing interest. A FACEBOOK fan page was made and latest updates about Nissan Micra were regularly posted. Customer queries were also managed mainly dealing with the car price, availability and technical specifications. Community managers were assigned the work of posting details about the car on relevant communities and groups. The FACEBOOK fan page generated close to 2000 fans in a short span of a month. FACEBOOK fan page was integral in engaging the audience and generating brand awareness amongst the younger internet savvy crowd. Around 1000 bookings were generated even before the TV ads had started playing. Vital Stats *** Till 17th June10 Impressions: 95,88,621 Clicks: 54,447 Leads Generated: 5861 Page Views: 153,491 SCREEN SHOTS A banner ad on display at a popular website Measuring Performance The three most common ways in which online advertising is purchased are CPM, CPC and CPA CPM (Cost per Mille), also called Cost per Impression (CPI), is where advertisers pay for exposure of their message to a specific audience. Per mille means per thousand impressions or loads of an advertisement. However, some impressions may not be counted, such as a reload or internal user action. The M in the acronym is the Roman numeral for one thousand. CPV (Cost per Visitor) or (Cost per View in the case of Pop Ups and Unders) is where advertisers pay for the delivery of a Targeted Visitor to the advertisers website. CPC (Cost Per Click) is also known as Pay per click (PPC).Advertisers pay each time a user clicks on their listing and is redirected to their website. They do not actually pay for the listing, but only when the listing is clicked on. This system allows advertising specialists to refine searches and gain information about their market. Under the Pay per click pricing system, advertisers pay for the right to be listed under a series of target rich words hat direct relevant traffic to their website, and pay only when someone clicks on their listing which links directly to their website. CPC differs from CPV in that each click is paid for regardless of whether the use makes it to the target site. CPA (Cost per Action) or (Cost per Acquisition) advertising is performance based and is common in the affiliate marketing sector of the business. In this payment scheme , the publisher takes all the risk of running the ad, and the advertiser pays only for the amount of users who complete a transaction, such as a purchase or sign-up. This is the best type of rate to pay for banner advertisements and the worst type of rate to charge. Similarly. CPL (Cost per Lead)advertising is identical to CPA advertising and is based on the user completing a form, registering for a newsletter or some other action that the merchant feels will lead to a sale, Also common, CPO (Cost per Order) advertising is based on each time an order is transacted. Cost per conversion Describes the cost of acquiring a customer typically calculated by dividing the total cost of an ad campaign by the number of conversions. The Definition: Conversion varies depending on the situation: it is sometimes considered to be a lead, a sale or a purchase. CPE (Cost per Engagement) is a form of Cost Per Action pricing first introduced in March 2008.Differing from cost per impression or cost per click models, a CPE model means advertising impressions are free and advertisers pay only when a user engages with their specific ad unit. Engagement is defined as a user interacting with an ad in any number of ways. @ Phonethics The success of any running campaign can be measured and reviewed using the Google analytics tool. This tool gives a complete break up of where the traffic has originated. The tool gives details about the website from which traffic was generated the search keywords used to to reach the landing page etc. Any campaign can be reviewed on the following parameters Number of clicks received: Campaign-wise, as on any date (beginning from te 1st day of the campaign) Graphical representation of the websites through which traffic is being directed to th desired Landing page Regional graph providing details of where the clicks are coming from Number of Clicks, banner ad location wise, which can measure the effectiveness of a particular banner ad.

Free Yellow Wallpaper Essays - Schizophrenia in The Yellow Wallpaper :: The Yellow Wallpaper Essays

Schizophrenia in The Yellow Wallpaper  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Throughout history people have always seemed to follow what notions that were considered "cool". Though I doubt that "cool" was the word used to describe these notions they were still there in some form or another. One of the greatest farces ever committed in the name of these popular perceptions was medicine. At that time, medicine that was on the cutting edge seem to have always involved some sort of noxious chemical or a typically atrocious diet. Not to mention the fact that ninety-nine percent of the doctors were men. Women's notions were immediately discounted on the bases of the preconception that women were not meant for such enlightened thoughts. No, men really knew what was best and women were meant to stand by what their husbands' said. This brings one particular husband to mind and how he was responsible for his wife going completely and utterly insane. His name is John and he is the husband to a woman who was diagnosed with a temporary nervous depression, meaning a slight hysterical tendency. Through John's interference he turned what was considered a minor case of a chemical imbalance into to full blown schizophrenia. During the turn of the century, which is when this story took place, what scientists knew of the human mind wouldn't fill the inside of a matchbook. This was for certain the case when it was a woman who was the patient. If there was any deviation in the accepted behavior of a woman as deemed by society, the woman was considered hysterical. When dealing with these patients, instead of seriously considering the consequences of their actions, they went along with obscenely stupid notions on how to deal with problems of the mind. The conventional course of action to take in the narrator's case was the one of nothing. I mean literally, nothing. For the narrator was considered hysterical and slightly depressed and there was only one course of action for such symptoms. That was one of complete rest. In those days the rest cure was very popular. It involved being set apart from anything that might have even the remotest possibility of stress in it. The main character of The Yellow Wallpaper was indeed set apart from all activity as directed by her husband. John dutifully followed the set path, not questioning any of the accepted methods.

English Short Story on Belonging

It was Raoul, and I wished for him to go away. He knocked again then stuck his head around the door. ‘How are you? ’ he asked with concern. Anger overcame me. ‘For god’s sakes, they can’t send me away because of a headache. But if you think I look suspicious why don’t you report me yourself, after all, you become their lackey more and more each day,’ I retorted, staring him down. He paled, ‘Keep your voice down, people outside might hear’, he shut the door behind him and stepped in the room. I tried to force myself to be calm. What is it that you want? ’ I asked him coldly. I knew I was over reacting but I didn’t care, he was the only one who I could take my anger out on, though by looking at his darkening expression I could see it was becoming increasingly dangerous to do so. I had a habit of pushing the people who tried to get close to me away. It started out as an accident but now I just generally didnâ€⠄¢t want to talk to people, I avoided them as much as possible. ‘Maybe you don’t care about being taken but I do, caution is the only thing that has kept us safe thus far. No thanks to you,’ he added. ‘A headache is nothing, but you know how little things are blown out of proportion. It is a short step from a whisper of gossip to being sent to the government’s so called â€Å"refuge†. ’ ‘You have been made a supervisor’, I said flatly and now his face flushed. A look of pride mixed with shame passed across his face. ‘How could you’, I asked, hurt. I know that we had never been close since being taken but he was still my brother, but for some reason I couldn’t bring myself to tell him that I did love him in my own way. He must have assumed that I wanted nothing to do with him. He raised his fist and shook it in my face, ‘you will not ruin this for me, you may be my sister but it is my obligation to this facility to denounce you. ’ ‘You wouldn’t dare denounce me. ’ I said. ‘Your own fate would be ruined if it was known that you had a psycho as your sister, they would drag you to the â€Å"refuge† along with me. So don’t pretend you care for me. ’ A look of hate passed over his face before he turned and headed out of my room. When he had gone I was still filled with tension. We used to be so close when we were younger, a dutiful son and I the wandering daughter, loved dearly by our parents. But that was all destroyed when the government took my mother to the â€Å"refuge† and my father had followed to rescue her but he never came home. Then a week after my parents disappeared, a man in a suit came, looking all important with his hat and briefcase. My brother only opened the front door to let him in because he had information regarding our parents. He told us that they were taken by the government for resisting the system and that we would never see them again. And that my brother and I were to be taken to a government institution for orphans like us. I was only 8 years old at the time. Raoul was 12. This was of course where we were now, having no choice but to accompany the staunch looking businessman in his stiff dark suit. Inside the facility was a school and factory. We orphans were made to mass produce objects the government needed. My mother was accused of, by one of her close friends, being a person with special abilities, much like a witch. However, they were mental abilities which gave her the power to read thoughts and emotions. But I, unknown to anyone but my brother, had inherited her abilities and more. I could Put thoughts into the minds of others and make them act on it, as well as being able to read thoughts and emotions. These abilities only came to me recently, exactly after I turned 16 three months ago and soon I was to be tested again by the probing machines, which tested any for any possible signs these abilities manifesting. I had recently been suffering from major headaches, rendering me senseless and immobile, and it was these that were causing me to be under suspicion. In this institute, it was dangerous to be seen talking to others because close friendships were not allowed. Though it wasn’t hard for me to avoid making friends, I stayed clear of making friends, preferring not to open myself up to another but rather keeping everything bottled up inside. Pretty soon after I arrived here, the others learned that I wanted nothing to do with anyone so I was left to myself. I once heard a girl comment on my lack of social skills, the other girl she spoke to just said that it was thought I suffered from severe depression. A simple hello could be considered as forming an alliance between the children that might lead to future trouble. In this place, suspicion was like a physical plague. Not that I had any trouble avoiding talking to others; I avoided it as much as possible, never being able to enjoy interacting like normal people, unable to communicate my feelings and desires through physical touch or talk. I asked an instructor why we were here once and he told me simply that we orphans didn’t belong with normal people because of who and what our amilies had been. And that if we were to leave the institute, society would shun us or pretend that we did not exist. I looked back to the times when I was living at home, I had a few friends, not many due to my shyness, but we did everything together, wandered the village, roamed the areas and playing games every chance we could. Thinking about them now, they probably wouldn’t remember me and if I were to show up one day in my old home, they pr obably wouldn’t greet me warmly or at all. Most likely I would be avoided like a bad smell. That fact alone is one of the reasons I dislike making friends, alienating myself from them because I’m scared of being hurt. The instructors thought my headaches were a result of working with dangerous substances, and when I cried out in the night in pain, they heard about it from the whisperers, those of us orphans who told the instructors about anything suspicious to give them a good name. They had been asking me suspicious questions and I new it was only a matter of time before they linked the headaches to my mental abilities as these were known symptoms. And now I had to worry about my brother dragging me along to these instructors himself! I knew it wouldn’t be long before I was discovered and sent away to the â€Å"refuge†, another government facility specifically designed to house people like me. But everyone knew that the name is hollow, that there is no refuge but existing in its place is an experimental research jailhouse for the abnormal people like me. The government wanted to figure us out and use us to their own advantage. Not for the first time did I feel cold and alone, knowing there was no one who I could confide my worries or fears too, no one who could comfort me or give me support, no one that could understand me. I just wanted to belong to someone or something. Resigned to my fate, slowly, remembering better days in my parents loving arms, I silently cried myself into sleep. I woke up to my bedcovers being roughly pulled off. As far as I could tell from the darkness, it was well before 6am when I had to wake up and get ready for the day. Someone turned on the light and I was blinded by its sudden brightness. My eyes adjusted to the light as I blinked away sleep. Two instructors and my brother were standing next to my bed. ‘Get up, you are to be taken to the testing room,’ said the instructor closest to the door. I looked at my brother questioningly but he wouldn’t meet my eye. I wasn’t scared like I thought I would be as I walked barefoot down the cold bare corridor, I felt numb, like all my senses and emotions were shut away into a box inside my mind. I tried to sense thoughts or feelings of the three accompanying me but I only received a similar numbness as to what I was experiencing. It was as if they had done this kind of thing so many times that they were immune to any thoughts about it. We stopped in front of the door leading to the room, I had been in this room a number of times, like all the other orphans in the vicinity, and it was unchanged from my previous visits. The bright harshly lit white-walled room consisted of a plain synthetic chair with a small square table holding a computer. I was lead through a glass door to the right of the desk, into another section that contained the CT scanner machine. The CT scanner was what would scan my brain looking for abnormally functioning brainwaves. The supervisor roughly grabbed my arm, painfully strapping it. After which he injected a large syringe filled with purple die into my protruding vein. Although painless, the intensity of this experience made me feel rather light-headed. I wished there was someone who cared enough about me to save me, or to give me a reason to resist and attempt escape. But there was no one. They put a tight brace upon my head to prevent any movement of the head, which would disrupt the scanning process. Then earmuffs were placed over the brace and onto my ears to drown out the intensely loud buzzing of the machine in action. I felt like I was in a kind of trance as they lead me to the machine, there was complete silence throughout the whole process. The last time a word had been uttered was back in my bed-chamber. Oh how I longed to be back in my small, hard bed, and for what was happening to be nothing more than just another nightmare.

Archduke Ferdinand essays

Archduke Ferdinand essays The Assassination of Archduke Ferdinand No other political murder in modern history has had such momentous consequences as the assassination of the Archduke Franz Ferdinand. He was the heir to the Habsburg empire, and the first to fall victim to political homicide. Unlike some constitutional monarchies in Western Europe, the Habsburgs had failed to modernize their multinational state. They used force to defend their institutions, and they were faced with a mass of revolutionary movements in Italy and Hungary. Although the Sarajevo assassins were Bosnians and thus Austro-Hungarian citizens, and although they had plotted against the Habsburg dignitaries for years, three leading members of the conspiracy, Princip, Cabrinovic, and Grebez, came to Sarajevo from Belgrade. They were armed with pistols and bombs, which they had obtained through some Bosnian youth from Major Voljislav Tankosic, one of the leaders of the Black Hand. Despite the common goal of national liberation shared by the Young Bosnians and the Black Hand alike they differed in their approach to internal problems in the South Slav society. The civilian authorities at the border informed the Serbian government that some members of the Black Hand were smuggling arms into Austro-Hungarian territory. An investigation was at once opened. They questioned Colonel Apis, the leader of the Black Hand, but he denied that his men were involved in these operations. There is a theory that there was a power struggle between Apis and Pasic, the Prime Minister who thought Apis was threatening the whole political system of Serbia. The struggle led Apis to approve the delivery of the arms to the Sarajevo assassins. It seems that Apis did not expect that Princip and his accomplices would succeed in killing the archduke. Colonel also thought that their efforts would provoke a greater strain in relations between Pasic and the Vienna government. These complications woul...

Domestic Climate Policy Example

Domestic Climate Policy Example Domestic Climate Policy – Coursework Example Domestic Climate Policy al Affiliation) Domestic Climate Policy Policy makers can incorporate the Domestic Climate PolicyFramework into a widely accepted environmental policy. Indeed, policy makers have been participating in the debate on climate policy. The policy makers can incorporate the Domestic Climate Policy Framework in designing a domestic a greenhouse gasses cap-and-trade program that seeks to reduce the emission of carbon dioxide and other greenhouse gasses (Hanemann, 2012). Apparently, the cap-and-trade program is seemingly a widely accepted environmental policy in the United States. The location and success of cap-and-trade program in reducing the emission of greenhouse gasses will rely on the regulatory measures defined by the Domestic Climate Policy Framework (Hanemann, 2012). Indeed, in designing a cap-and-trade environmental policy, policy makers must consider the regulations of air pollutants and the challenges posed by greenhouse gasses as stated in the Domestic Cl imate Policy. The cap-and-trade environmental policy will be a complementary policy of the Domestic Climate Policy (Hanemann, 2012).Indeed, an effective GHC policy will control domestic emissions, provide economic incentives, and encourage long-term cooperative action to reduce GHG emissions across the globe (Koop, 2010). Moreover, policy makers can incorporate Domestic Climate Policy Framework in designing an environmental policy that will foster global climate change by conserving water resources across the world (Levina & Adams, 2006). Policy makers can incorporate the Domestic Climate Policy Framework in environmental policies that address the management of water resources as the climate changes. The environmental policy will relate to the existing water policy frameworks, legal frameworks, and water-planning mechanisms defined in the Domestic Climate Policy Framework (Levina & Adams, 2006). Policy makers can incorporate the Domestic Climate Policy into water policy frameworks t o address climate change across the globe. Indeed, policy makers can enhance water policy frameworks in each country to promote adaptation to global climate change.ReferencesHanemann, M. (2012). The Role of Emission Trading in Domestic Climate Policy. Retrieved from climatechange.ca.gov/eaac/documents/member_materials/Hanemann_Role_of_emission_trading_09.pdfKoop, J. (2010). How to evaluate Domestic Climate Policy options when Cap and Trade is not on the Agenda. RFF. Retrieved from rff.org/Publications/Resources/Pages/How-to-Evaluate-Domestic-Climate-Policy-Options-176.aspxLevina, E., & Adams, H. (2006). Domestic Policy Frameworks for Adaptation to Climate Change in the Water Sector. OECD. Retrieved from oecd.org/env/cc/36294928.pdf

Describe and explain strategic and short-term planning processes and Assignment

Describe and explain strategic and short-term planning processes and their importance in management. Identify and discuss various types of financial accounting and control methods - Assignment Example There are two strategies that are going to be used in this discussion. The first of the two is a strategy that was aimed at raising capital amounting to raise $1.5 million from a certain investor. The business strategy was developed by the Manufacturing and Marketing Beverage Appliances, Inc. (2MBA, Inc.). Manufacturing and Marketing Beverage Appliances, Inc. (2MBA, Inc.) has the dedication to developing an innovative beverage equipment that will be used by major food brands. The company is run by a team of four managers who own 60% of the company’s equity and have two of the bard positions. They are supported by a shareholder by the name Brian Pelerman who own 10% equity and is a member of the board. The strategy suggests that the investor will be given two seats on the board. The strategy also advocates for the appointment of an independent chairman. The full implementation of the strategy will lead to the introduction of two new products to the market. One of the products that are supposed to be introduced is known as La Barista. La Barista is an espresso machine that will enable brewers to produce high quality coffee. It is so fast that is manages to do that in just four seconds. It produces coffee from soluble coffee powder. La Barista is a single boiler with the capability of producing both water and steam. This innovation will eliminate the need for a barista. It also requires low maintenance. The other product that will definitely be introduced if this strategy is successful is known as a Mobile Vending Unit (MVU) which is a retailing cart with high portability, ease of operation, and durability. This will enable the delivery at customer’s convenience. It is also cheaper and more secure as compared to the traditional ones. The company has a contract with expecting them to supply 2,300 MVU and La Baristas in the next five years. The

Comparison of Eugene Henri Paul Gaugins Brooding Woman (1891) and Essay

Comparison of Eugene Henri Paul Gaugins Brooding Woman (1891) and Gabrielle with Jewel Box by Auguste Renoir (1910) - Essay Example Painted in 1910, the picture is oil on canvas, with dimensions of 82cms.high x 65.5cms. wide, and is held privately in the Ikira Collection in Geneva in Switzerland. When he painted it, Renoir was suffering from severe rheumatoid arthritis, as he did for the last 25 years of his life. His hands were so deformed that the brushes had to be strapped between his fingers and bandages worn to collect the sweat and prevent infection. He could not abandon the creative urge to paint and even direct the making of sculptures. He believed that this helped him to live as normal a life as possible, despite pain and deteriorating health. The subject here, Gabrielle Renard was his wife Aline's cousin, and nanny to his children. She joined the family at the age of 16, and was the model for many of his works. At the time of completion of 'Gabrielle with Jewel Box', she was 32 years old. The style of the painting captures the essence of the Impressionist movement, though late in his career; it still embodies the translation of light into color, giving a shimmering, atmospheric effect. It is said that he had moved on from the open air paintings which were a key feature of the Impressionist movement, where nature was captured and atmospheric conditions portrayed. This picture would seem to confirm that idea. This is something it has in common with the woman in Gaugin's work under discussion. Not that it is not natural. On the contrary, there is something totally real and comfortable about this young woman in half-undress that speaks of the realism and desire for things to be painted as they were; natural and unimpeded by imaginary additions, just the unadorned truth of what the artist perceived. This premise may be applied, in part, to 'Brooding Woman.' In order to achieve the effects mentioned earlier, Renoir used only certain colors, and as can be seen, little darkness is present to represent shadows in the background. These are merely suggested by pure and definite color in the foreground. There is chrome yellow, silver white, cobalt, and ultramarine in the necklace she wears, then vermilion and rose, in fact all the colors of his palate. As in the Gaugin, the girl is the focal point, placed within a basic triangular composition, with the arms balanced in such a way as to create a moving elliptical shape. Yet there is nothing angular in any aspect of this three dimensional construction, all is gently curved from her face to her fingers, breast to jewelry box. The circular curving movements are repeated further in the table's leg and front, the mirror's side and Gabrielle's hair, shoulders and legs. The positioning of the arms draws attention to the detailed objects she holds, a flower to pin in her hair, a jewel to be chosen fro m the box on her lap. The short, sharp brushstrokes, while creating a luminescent light in the detail of jewelry and gilded dressing table, bring the gown alive, as if it were made of feathers or delicate lace. It suggests luxury, something which Gaugin's woman is totally without. The darkest sections of the picture serve as complementary colors which give the whites, reds, golds and oranges a further vibrancy. Gaugin achieves the same effect, but with more definite use of dark against light. The most outstanding aspect

Marketing Strategy WH Smith Case Study Essay Example | Topics and Well Written Essays - 6250 words

Marketing Strategy WH Smith Case Study - Essay Example WH Smith (WHS) was established in 1792 and went public in 1949. The retail division presently operates 542 retail stores and 127 travel stores across the country. In addition, the division operates e-retailing business through the website. The news division of WHS is UK’s largest wholesaler of newspaper and magazines. The company’s key product portfolio includes books, stationery, travel guides, greeting cards and gift packaging, art materials, entertainment products such as music and video CD’s, DVD’s, computer games and confectionery. The company derives a majority of its revenues from the UK, having divested itself of the Asia-pacific arm.Major competitors that need to be considered, looking at the diverse range of products offered, may be identified as Amazon.com, Borders Group, Barnes & Noble, Bertelsmann, Lagardere, HMV, Virgin, Woolworths, Asda, Tesco and a number of specialist small retailers.The most obvious strength of the company is its 542 reta il outlets on every high-street in the country and 127 travel stores at railway stations and airports, allowing the company to reach a wide customer base – 70% of the British public visit a WHS store at least once every year!Travel Retail is a strong performer within the retail division and recorded growth rates of 3% in revenue (Â £311 million) and an increase of 24 % in its profits in 2005 compared with the previous year. While passenger growth at airports was 2%, the sales at airport outlets grew by 7%. (Datamonitor, 2006). Distribution: WH Smith News has 47 distribution centres across the UK and delivers up to 50 million newspapers and magazines every week. All distribution centres employ state-of-the-art technology, such as 'Pick and Pack' machinery, to help to improve customer service and reduce costs. I.T. Systems: The company is in an excellent position to exploit the cutting edge Information Technology

Underserved Countries Essay Example for Free

Underserved Countries Essay Using the marketing techniques in the local commerce may not be appropriate for some segments of the international market. In this case, it would be necessary to first know the overall opportunities and challenges which may be found among countries or regions where a particular company may want to invest in. Considering the implementation of plans to invest in underserved countries, the region to be analyzed is the Asian general market. Apparently, Asia is on the verge of development as an offshoot of the Asian Miracle in the early 1990’s. Although it suffered from a financial crisis in 1997, it has already recuperated itself to attract even more investors outside the region. The main opportunities which can be found in Asia are inline with how the Western investors prefer in a developing market. In fact, the looming US recession lead investors to consider South East Asia as a possible haven for investment following the growth of China and India (Crispin, 2007). Another good investment factor in Asia is the fact that the region’s economies offer very low labor rates (Gumbell, 2004), a plus for companies which intends to increase its manpower for direct selling and distributorship. Although Asia provides some of the greatest investment opportunities, the region is also exposed to defined challenges. For one, most Asian economies heavily depend on the western economic performance such as the United States and European Union. If there will be a slight undervalued performance from these regions, direct stock market hits can be felt in Asian markets. Although it is not that huge of an impact, there is always a tendency to slow down especially when it comes to unstable economic commodities such as oil prices and imports (International Herald Tribune, 2005). In addition to possible risks in economic dependencies, some Asian countries are also vulnerable to peace and order concerns which badly affect investor confidence. In a larger perspective however, Asia remains as one of the top performing regions when it comes to foreign investments. Getting to know the specific profile of a country can help in deciding about an investment plan. This analysis can open up more decisive factors to enable a company to consider doing business with a specific economy or not. References Crispin, S. 2007. SE Asia offers haven from US turmoil. Asia Times Online.Retrieved February 26, 2008 from http://www. atimes. com/atimes/Asian_Economy/IL22Dk01. html. Gumbell, P. 2004. Outsourcing Chasing Cheap Labor to the East. Time Inc. Retrieved February 26, 2008 from http://www. time. com/time/magazine/article/0,9171,901040412-607777,00. html. International Herald Tribune. 2005. East Asia Growth Rate Expected to Slow. IHT. Retrieved February 26, 2008 from http://www. iht. com/articles/2005/08/09/business/adb. php.

Our Excessive Dependence on Technology Essay -- Journalistic Essays

Our Excessive Dependence on Technology Today, almost every business owns computers. At least 900,000 businesses use the Internet. Some, such as Amazon.com, are run only on the Internet. If the internet were to shut down, a lot of people would be without jobs. We have gradually become more and more dependent on technology. As a result, we have become weaker. In terms of Darwin's "only the strongest survive" the people of twenty years ago were far superior to the people of today because of their non-dependence on computers. First, there is the obvious decline in physical fitness. For example, in Vermont, the percentage of students who participate in at least three hours of physical activity a week has dropped from 70% to 64% in only two years. Fewer than half of all students participate in a muscle toning activity, such as weightlifting. And although it takes 150-200 minutes a week to truly develop physical fitness , less than 25% of all students participate in physical fitness classes five days a week. Although you probably shouldn't believe those stories your parents tell you...

The Morality of Reading The Catcher in the Rye in School Essay

The Morality of Reading The Catcher in the Rye in School The story of The Catcher In The Rye, can and is misinterpreted by many people. It is very easy to find The Catcher In The Rye immoral if you are reading the book only to prove that idea. This is so because you can ignore the good things and ideas the author is trying to convey by using certain incidents that might be labeled wrong. On the other hand, if you are reading the book and taking that extra step to analyze the things that Holden Caulfield does and the things that happens to him you end up having a greater appreciation for the novel and what it says. Throughout the book Holden has shown that he is a boy who in reality has a conscience and uses it. One example of this is when Holden goes to see Mr. Spencer, his former history teacher. Holden goes to visit Mr. Spencer, who is ill with the grippe. He goes to tell him not to feel bad for failing him in history. Holden did not have to do this; this was an act of courtesy because he knew that Mr. Spencer felt sorry that he had flunked Holden in his class. Holden also sits through Mr. Spencer’s lecture on how life is a game, a game that one must play according to the rules. Holden who absolutely hates talks like this, did not have to sit through it, he could have gotten up and left, but he didn’t he showed respect for one of his superiors and what he had to say. I believe this is an act that every child and adult should know and do. â€Å"I am the most terrific liar you ever saw in your life.† (16) Holden Caulfield is a good liar. Holden even admits to it. Many people might say that this is setting a bad example but throughout story his lies make people feel better. For example, when Holden was .. ...ain is â€Å"fuck you†. Even though Holden always uses these words, he doesn’t want his younger sister being exposed to that kind of profanity. He does care about innocence and morality. â€Å"†¦You can‘t ever find a place that‘s nice and peaceful, because there isn’t any. You may think there is, but once you get there, when you‘re not looking, somebody‘ll sneak up and write ‘Fuck You’ right under your nose†¦Ã¢â‚¬  The virtuousness, morality, or principles are as apparent as the depravities throughout the novel of The Catcher In The Rye. Although when you actually read and examine the book you realize that there are no immoralities. The only way you can come to that conclusion, is with ignorance and a lack of knowledge. To fully recognize and understand the hidden ideas or picture the author is trying to portray in the readers’ minds you need knowledge and insight.

Strategic Legal and Social Issues

The Board of Directors of a corporation are vested with the authority to exercise corporate powers, conduct all business and control and hold all properties of the corporation. The supreme authority insofar as the management of the business regular and ordinary affairs of the corporation is vested with the Board of Directors. With great power however comes great responsibility. Directors act as fiduciaries to the corporation, and once elected they must serve the best interests of the corporation and the shareholders. This fiduciary duty arises out of the board’s fiduciary relationship with the corporation and shareholders. (Saboor H. Abduljaami p2) The following are the three-fold duties of a director: duty of obedience; duty of diligence and duty of loyalty. Duty of Obedience The duty of obedience mandates that every director of the corporation must do and perform only those acts designed to achieve its mission. The mission and goals of the corporation are indicated in the articles of incorporation. Thus, the director must constantly check whether his action is within the scope of his authority and in pursuance of the goals of the company as indicated in its articles of incorporation. (â€Å"Role Playing: When do Board Members Step Over the Line†p2) Further, obedience does not only mean compliance with the rules of the corporation but it also means informing the corporation of any act done in violation of the rules of the corporation. This means that every director is mandated to refrain from violating the internal rules of the corporation. As directors they are also required to inform the corporation of any wrongdoing committed by one director that seriously prejudices the interest of the corporation. Thus, a director who willfully and knowingly votes or assents to patently unlawful acts of another director renders him jointly and severally liable for any damage resulting to the corporation. Duty of Diligence The rule is that every director of the corporation is required to manage the corporate affairs and perform his functions with reasonable care and prudence. As an officer of the corporation, the responsibility of the director towards the corporation is not limited to willful breach of trust or excess of power but extends to negligence. This means that even if there was no unlawful intent or evil motive in performing a corporate act, he can still be held liable if it can be established that he acted negligently. This liability of a director for his negligent acts rests upon common law rule which renders the agent liable who violates his authority or neglects his duty to the damage of the principal. It must be stressed however that the degree of diligence required of a director is relative. The standard of diligence is that which an ordinary prudent director could reasonable be expected to exercise in a like position under similar circumstances. The directors are also bound to observe the limits placed upon their powers in accordance with the Articles of Incorporation or charter, and if they transcend such limit and cause such damage, they incur liability. (Ruben Ladia, p. 164) Thus, if a director willfully performs an act which he knows or ought to know to be unauthorized and beyond the scope of his authority, he is clearly liable for any injury. It is however essential to state that though directors are liable for their negligence which has caused serious prejudice to the corporation, they are not liable for losses due to the imprudence or honest error of judgment. This is the concept of business judgment rule which is a defense on the part of the director to escape any liability for his actions. In principle, this states that questions of policy and management are left solely to the honest decision of the board of directors and the courts are without authority to substitute its judgment as against the director. It is said that â€Å"business judgment rule is purely a case law derived concept whereby a court will not review the management decisions of a corporation’s board of directors absent some sort of showing that the board of directors violated their duty of care or loyalty. † (Jon Canfield 1) It must be stressed that directors are not insurers of the property of the corporation or guarantors of the success of the corporation. So long as the director exercised reasonable diligence in the performance of its function the courts will not interfere and render it liable for negligence. Duty of Loyalty It is a general knowledge that there exists a fiduciary relationship between the directors of the corporation and the corporation and its stockholders. As fiduciaries, they are expected to act with utmost candor and fair dealing for the interest of the corporation and without taint of selfish motives. Thus, the directors are not only required to act with reasonable diligence in managing the affairs of the corporation, they are also expected to act with utmost good faith. Thus, the directors of the corporation are expected to first serve the interest of the corporation and their interest later. They are enjoined not to manipulate the affairs of the corporation to the detriment and disregard of the standards of morality and decency. As corporate insiders, the director cannot utilize any inside information they have acquired for their own benefit. He cannot violate the requirements of fair play by doing indirectly what he cannot do directly. Further as directors of the corporation they are not allowed to obtain any personal profit, commissions, bonus or gain for their official actions. Lastly, a director is prohibited from seizing any business opportunity or developing it at the expense and with the facilities of the corporation. Thus, the duty of loyalty requires a fiduciary to act in the best interests of the corporation and in good faith. (Jiangyu Zhu 2) Thus, as corporate officers an undivided loyalty is expected of every director. This fiduciary relationship between the director and the corporation imposes a strict duty to act in accordance with the highest standard which a man of the finest honor and reputation might impose upon himself. It must be stressed that the duty to act with utmost good faith is imposed upon all the directors. The law imposes upon the director liability for violating this duty of loyalty regardless whether the director actually received profit from his undisclosed transaction. This was affirmed in the case of Item Software v. Fassihi. Case of Item Software v. Fassihi. Facts: Item Software entered into transaction with another company. Item Software has a managing director and a marketing director. It specifically provided in its contract with the marketing director that it cannot take advantage of any confidential information it has learned while employed with Item Software. It appears that while Item Software and the other company were engaged in negotiations, its marketing director had been visiting the other company informing it of his intention to form a new company and his intent to transact directly with the other company. The contract between the two companies did not materialize. Item Software later found out about the actuations of its marketing director. He was eventually summarily dismissed from employment and sued by his own company. Issue: whether the respondent should be held liable by the corporation for its act of disloyalty even if it did not profit from its misconduct. Held: It is immaterial whether the director profited from his misconduct. The sole factor to be determined here is that the director committed a breach of its duty when it failed to disclose its transactions with the other company. The duties of a director imposed by law are generally higher than those imposed on an employee because he is more than simply a general manager of the company, he is a fiduciary who, with his fellow directors, is responsible for the success of the company’s business. Section 317 of the Companies Act of 1985 states that: â€Å"it is the duty of the director of a company, who is in any way, whether directly or indirectly, interested in a contract or proposed contract with the company to declare the nature of his interest at a meeting of the directors of the company. † (Section 317 Companies Act of 1985) Thus, the marketing director was in breach of his duties both as an employee and as a director and the Item Software was entitled to recover from him damages for breach of that duty suffered as a result of the termination of the contract.