A Sacred Product Free Essays

In our present society, material things truly do make a difference, as these things make our lives a lot simpler and agreeable. We have to have particular sorts of devices, for example, cell phones, workstations, PCs, PDAs or the preferences so as to work well and speak with the individuals around us. We will compose a custom paper test on A Sacred Product or on the other hand any comparative subject just for you Request Now We additionally need to have vehicles so as to get the opportunity to work or school. Without these things, our lives would be a lot harder and muddled. Mechanical headways have changed the manner in which we live and furthermore the general public living in it. What's more, with all the ad and promoting systems utilized by organizations, the vast majority currently colossally feel the requirement for these material things that they could no longer overlook them. In any case, we might be encircled with material things that we use as devices for our benefit, however I do accept that a portion of these things are an instrument as well as a piece of us. Ordinary, I have an everyday practice of getting up in the first part of the day at that point gazing at the roof for several minutes before at long last getting up. That limited ability to focus time is my second to reflect about the things that happened the day preceding. I think about the particular things that occurred as far as the words and the activities that a companion, a colleague, or an outsider had never really individuals or to me. Following a couple of moments of reflection, I escape the bed and I make some espresso. I at that point sit on an agreeable seat and look on the view outside the window. I at that point attempt to acknowledge what I see and appreciate the snapshot of harmony and quietness of the little nursery that we have. I watch the grass that ascents from the rich soil and analyze the little bright blossoms that have sprouted. While I take a taste of my most loved Starbucks Coffee, I think about the exercises that I need and need to do, for example, cutoff times, office work, finding old companions, and seeing my family. I additionally think about the tasks that should be done for the afternoon. I design and sort out promptly in the first part of the day, as it is the point at which I can concentrate more as my brain is clear. In the event that I am not arranging my arrangement for the afternoon, I would compose the things that I have in my psyche. The aroma of espresso adds to the emanation of the mornings. It some way or another sets the state of mind and stirs my sense because of its solid and tart flavor. Home-made Starbucks Coffee has gotten probably the most grounded weapon in the first part of the day, as it carries life to my brain. My mornings would not be finished without some espresso; it helps my state of mind and removes the drowsiness of mornings. Espresso has been a piece of my day by day schedule that I see it as a consecrated item that I can't manage without. It resembles a propensity (or perhaps a compulsion) that I can't surrender since it livens up temperament to begin my day right. Starbucks Coffee houses are additionally a setting for a considerable lot of my companions to simply unwind and loosen up due its serene and quieting atmosphere. In that calm little spot, we talk about our interests, for example, our occupations or the present circumstance of our nation. We likewise talk about diversion and music which I and my companions appreciate. Be that as it may, why espresso has gotten one of the most well known beverages which an individual or a gathering of individuals appreciate? I accept that commercials and media, which are one of the most persuasive parts of society, have made a basic espresso into a social build. The interminable TV ads and the apparently universal advertisements are one of the numerous reasons that made espresso become a flourishing industry that is notable to various individuals in the United States as well as around the globe. Another great part of bistro commercials that I accept have caught the consideration of many is the subject of having a spot to simply stop and unwind after numerous long periods of work. Bistros give the space to loved ones to simply be together, talk about anything, think back the bygone eras, and ponder their past encounters together. The intriguing ads lure everybody to attempt espresso, and before anybody knew it, espresso has just become a become piece of their regular day to day existence. Taking everything into account, the vast majority have their own holy items that they use or need to have so as to have their lives total. Albeit material things are genuinely required by everybody, it must be taken as a top priority that sponsors and media are just advancing items and they must do as such. In any case, there are things that we truly need and there are things that we don't generally require. It is our attentiveness in the event that we need an item and not the ads that allure us to purchase their items. We should be savvy customers and not simply put stock in the ads of organizations who simply need to build their benefit. Step by step instructions to refer to A Sacred Product, Papers

Raising Minimun Wage Essays

Raising Minimun Wage Essays Raising Minimun Wage Essay Raising Minimun Wage Essay Introduction: People of the white collar class all realize that the lowest pay permitted by law of $7.25 isn't adequate to keep up an agreeable way of life. There is extensive proof to show that the present ages agreeable ways of life require an increasingly lavish cost for standard living. The average cost for basic items throughout the years has significantly expanded because of high shopper requests of items. As that being stated, $7.25 is sufficiently not for a glad way of life, food, and the bills. There are numerous employments that hate or simply cannot manage the cost of paying high wages. Consequently, numerous businesses recruit less to set aside cash. This causes a non-adequate compensation rate for open to living and high joblessness rates.The cupboards loaded with practically zero food and little measured rooms brimming with various beds are what I see. The not all that business-like houses in poor networks are brimming with children and flat mates. Living with cousins, aunties, and uncles are the standard here. We as a whole need to share beds and one restroom. Suppers are arranged each night as a need however other than that morning meal and lunch were to be eaten at school since its difficult to bear the cost of such nourishment for everybody at home. The battles of simply having the option to cover the tabs, purchase shoes, and garments are the issues that are ascending in the working class with the swelling and taxes.Middle class families are characterized more by their desires than their income.Body:Body 1: (The typical cost for basic items throughout the years has drastically expanded because of high shopper requests of items. )For some families in the white collar class that is the means by which life begins; however further down the road ages grow up to understand that they have to turn out to be a piece of the working white collar class to give an adequate way of life. Presently a days however, its constantly about purchasing the trendies t thing, name marks, and getting a markdown for EVERYTHING! Things like that cause for a more popularity of standard living. The social needs [continues]

Essay on French Revolution

Essay on French Revolution French Revolution Jan 11, 2019 in History Introduction The French Revolution as a remarkable event in the contemporary history started in the year of 1789 and finished in the late 1790s with the ascension of the military and political leader Napoleon Bonaparte. During the revolution, French citizens demolished and rebuilt the political scene of their country, eradicating the feudal system and absolute monarchy. The French Revolution was impacted by the ideals of Enlightenment, in particular the conceptions of inherent rights and national sovereignty. Though it failed to reach all of its purposes and sometimes caused a cruel and severe bloodbath, the movement has played a crucial role in forming the contemporary nations by demonstrating to the whole world the inalienable power in the human will. The French Revolution produced significant changes in the government and society and represented democratic ideals to France, but did not contributed towards the democracy in terms of the French nation. Nonetheless, it had widely influenced the re st of the European countries. However, French kings completed the basic rule and consolidated the middle class. After the revolution started, no nobles, kings or other favored individuals could ever again take up their position as an authority or disregard the ideals of equality and liberty (Woloch, n.d.). Body The ideals of brotherhood, equality and liberty were considered as the driving forces of the French Revolution, and the collapse of the era of power and aristocratic privileges led to the new age with the rise of the bourgeoisie to authority. In this context, it was assumed that everyone should become free and equal individuals as sisters and brothers in the whole nation. The ideal of equality was demonstrated on August 4, when the feudal rights were eliminated. With the removal of their ancestral liberties, the aristocracy was supposed to follow the same laws as all the French citizens, generating legal equality. This equality was further specified in the Declaration of the Rights of the Man and Citizen along with the ideal of liberty. This declaration mentioned that all the humans were born to remain free. They have natural and essential rights to safety, property, liberty, and resistance to pressure.

Vaccinations And Its Effects On Children Essay - 2266 Words

Cihan 1 Alper Cihan SOC 223 Professor Dooley 10-20-2016 Vaccination Vaccinations have strongly integrated into modern medicine, where several generations have grown up without being exposed to epidemics of many dangerous even deadly diseases. However, during the recent decade an anti-vaccine movement has emerged, powered by individuals claiming the negative effects vaccines are causing children. The two sides of the controversial debate between physicians and parents beliefs regarding the vaccination of children, and the potential effect of the reduction in the number of vaccinated people. It is considered an asymmetrical conversation, where on one side there are doctors, epidemiologists, pharmacologists and social scientists, and on the other side there are parents, writers, and activists who believe to speak with authority of individual experience against vaccinations. While many individuals believe that getting their children vaccinated is a must to prevent harmful diseases such as measles and whooping cough, others believe that v accines are one of the leading causes to many uprising disorders such as autism and other neurological problems. This essay explains the different reasons parents are rejecting certain vaccinations for their children. By the time a child is 6 years old, the Center of Disease Control and Prevention provides a recommended set of vaccinations for every child. These vaccinations minimize the risk of spreading for virusShow MoreRelatedVaccination Of Vaccinations And Its Effects On Children1546 Words   |  7 PagesCurrent vaccination rates in Queensland and Australia have dropped as parents have become more and more confused as to the real benefits and risks of vaccinations due to a plethora of information and misformation found on the internet. This essay will provide scientific information in support of immunization and include what a vaccination is, benefits of vaccinations, risks of not vaccinating, vaccine side effects and common misconceptions regarding vaccinations. Vaccinations have been repeatedlyRead MoreVaccinations And Its Effects On Children990 Words   |  4 PagesVaccinations are a preparation given to patients that provides acquired immunity to a specific disease. They contain either a live, weakened part or an inactive form created from a dead version of the viruses, causing the body to produce antibodies that will attack the virus if the body later comes into contact with the disease. A person can reduce the severity or eliminate the contraction of the disease completely. However, vaccinations have become a controversial topic and parts of the populationRead MoreVaccinations And Its Effects On Children1226 Words   |  5 Pagesdeveloped and built upon that are convincing me of the importance of the vaccinations. The benefits of vaccinations really were shown when â€Å"The Centers for Disease Control (CDC) estimated that 732,000 American children were saved from death and 322 million cases of childhood illnesses were prevented betw een 1994 and 2014 due to vaccination† (Huffington). This is proof right in front of our eyes that vaccinations are working for some children. Something that saves 732,000 lives is a very important asset. AlsoRead MoreVaccinations And Its Effects On Children1444 Words   |  6 Pagessociety stay healthy. Vaccinations are one of the ways doctors help prevent people from getting various diseases such as polio and the measles. However, some peoples’ beliefs and religions get in the way of them taking vaccines. Also, some parents believe that vaccinations are linked to autism and refuse to let their children get vaccines. For many years, people have been having controversies over this subject, but I believe that we should require kids to have vaccinations to keep society healthyRead MoreVaccinations And Its Effects On Children979 Words   |  4 PagesVaccinations are a substance given to patients that provides acquired immunity to a specific disease. They contain either a live weakened part of the virus or an inactive form created from a dead version of the viruses, causing the body to produce antibodies that will attack the virus if the body later comes into contact with the disease. Thus, a person can reduce the severity of the disease or eliminate the contraction of the disease completely. However, vaccinations have become a controversialRead MoreVaccinations And Its Effects On Children1712 Words   |  7 PagesThe Significance of Vaccinations in Our Society Litisha Sibblis Charter Oak State College â€Æ' The Significance of Vaccinations in Our Society It is important to note that not everything in life is certain or safe and effective and this same principle applies to vaccinations. This research will be on vaccines focusing on the benefits and its potentially adverse effects in children. Additionally this research will reveal if vaccines are linked to or are causes of other illnesses. Overall I intendRead MoreVaccination And Its Effects On Children1840 Words   |  8 PagesVaccination is a preparation of antigenic material that can be used to stimulate the development of antibodies and thus confer active immunity against a specific or number of diseases. It is a medical treatment administered to an otherwise healthy individual. Virtually all other invasive medical interventions occur only once someone has called ill. Vaccination, like most medical treatments, can involve some risk. And therefore it should be undertaken only after careful consideration of its risksRead MoreThe Effects Of Vaccination And Its Effects On Children 1728 Words   |  7 Pagesvaccinate yourself/ your child has become a very important question to ask yourself. With recent news of vaccinations having a possible link to autism and many other negative side effects, it has become increasingly more important to weigh the risks and the rewards of vaccinations. While this may be a risk, the risk of zero vaccinations worldwide would have an exponentially larger and more negative effect on the majority of the world. Vacinations are the key to achieving longevity in life not only for oneRead MoreChildhood Vaccinations And Its Effects On Children1218 Words   |  5 PagesChildhood Vaccinations People in the United States are urged from day one that vaccinations are important for the well being of their children and for everyone that your child may come in contact with. Recently, childhood vaccinations have been stigmatized as a negative process. Parents have become increasingly concerned about the effects and side effects of vaccinations. The problem being, that the infectious diseases that are being prevented for, are being forgotten about. Vaccinations have beenRead MoreThe Effects Of Receiving Vaccinations On Children1619 Words   |  7 Pagescontroversy regarding alleged side effects of receiving vaccinations, with autism being at the forefront of discussion. A study published by Wakefield in 1998 is what sparked the debate; in the study, Wakefield claimed that the onset of autism was directly correlated with a child’s measles, mumps, and rubella vaccination (MMR). Since the study was published, a rather large group of anti-vaccine activists have remained vocal and encouraged others to cease vaccinated their children. Celebrities and media personalities

The Devils Own Wine Shoppe Essay - 1704 Words

|Case 3: The Devil’s Own Wine Shoppe | |Business Strategy: Spring 2013—April 8, 2013 | |Tamara M. Yancy | Case Analysis: The Devil’s Own Wine Shoppe Introduction The article, â€Å"The Devil’s Own Wine Shoppe† revolves around the wine store owned by Bruce Nelson and his wife, Mary Lee. Being a business owner has been a life-long dream of Bruce. They opened the wine store in August 1974 with initial capital of $22,000 and an initial outlay of $17,258. In addition to owning the wine store, Bruce works fulltime as a car salesman while†¦show more content†¦Not only were the competitors able to price their products lower than the Nelsons they were able to offer discounts that the Nelson’s could not afford to offer; thus making them more attractive to the consumer. Lastly, the competitors were able to advertise on a level that was not financially feasible for the Nelsons. Because of their advertising abilities, the competitors were able to create more awareness of their wine selection that the Nelsons which subsequently pulled customers away from the Nelson’s wine store. The Nelson’s wine store was operating a loss. They began their business with a $7,000 personal savings investment and a $15,000 which they had not been able to begin repayment during their nine months of operations. After the performance of a financial analysis, it was concluded that the Nelsons were losing on average $802 per month with estimated average monthly sales of $1,888 and estimated average monthly expenses of $1,580. At these levels, not only could the Nelsons not make a profit, they could not breakeven. In order to breakeven, the Nelsons would need to generate sales of $5,642 offering no salary to Bruce or $9,214 offering a salary to Bruce. Problem Statement Which income generating venture should the Nelson’s pursue: the wine shop or fulltime employment at the dealership?

Royal Ahold’s Case Write Up Free Essays

Executive Summary The case discusses the Royal Ahold’s the major events that led to the demise of a great European company. The case presents some of the key issues in the areas of leadership, strategy, audit and accounting fraud that resulted in their disaster. The case identifies the problems made by the management in selecting the improper growth strategy and incentive plan that encouraged unethical behaviour from the senior management. We will write a custom essay sample on Royal Ahold’s Case Write Up or any similar topic only for you Order Now The events presented touch and highlight management and governance issues, which are so important in managing global companies. After analysis of the cases and financial statements, I have come with questions and concerns on the management and financial statements that could have caught this earlier on. Questions to be asked and process of approving budgets, corporate strategy, risk controls would have raised concerns on the management style. Some of the other recommended actions for board and its various committees would have discouraged the improper management practices. Some of these questions might have surfaced real issues and / or encouraged the right practice. I found various accounting standards, challenges of global audit process; in this case it was led by Deliotte. The CEO’s and leadership growth strategy was the reward and recognition was improper. The number of acquisitions made during the 90s and continuous pressure was put on all subsidiaries to grow the sales by 15% were bad decisions. This alone led to many other problems within the company. The CEO’s growth strategy and desire to quickly grow the company put immense pressure on all other companies and senior management to somehow meet the CEO’s expectation. It all resulted into fraudulent activities and ultimately disaster of great company. I recommend adopting changes to incentive plans, non-financial factors be part of success criteria. In measuring financial success, working capital ratio, inventory days, receivable and payable targets should be part of incentives. Above all, I recommend changes to the board committees and ensuring their work is independent was also important, i. e. audit committee, establishment of HR committee to raise issues and improve the overall organization culture. The case also highlights the issue of multiple accounting standards being practiced in very country. A standard corporate wide accounting standard in Royal Ahold must have been used. Both external and internal auditors must have report ed numbers in a consistent approach. I recommend that auditors had direct reporting to board and should have empowered and trained to look for documentation and management structures in their audit process. Had they dig deep on all areas of concerns of material significance they might have found side letters. I have also highlighted other recommendations including the controls in the accounting standards and in preparing financial papers. Incentive plans and corporate strategy be realistic to avoid unwanted behaviors. Tone of the top management including the board’s, assignment of responsibilities be clearly stated and periodically measured. Student id: 250712690 1 Management Accounting Exam Problem Identification: The case depicts another case of fail of governance and business ethics. This appears to be a fraud and not just accounting mistakes. By 2003, the time of the case, Enron, WorldCom and few others had already identified the need of business ethics and corporate governance. Royal Ahold series of events happened mainly due to greed and unethical behaviour but what really underlies is the objective setting, growth strategy and, rewards recognition criteria set by management. The case also presents issues of cost accounting, in terms of, when to apply the manufacturing rebates. Consolidation of subsidiaries and joint ventures also played a role in this fraud. It also shows bad governance, flaws in external audit, failure of internal audit functions and to some degree their competency. Leadership strategy: Royal Ahold’s CEO’s strategy of 15% growth year-over-year was very aggressive. The reward and recognition structure around the sales number was improper as it led management of all subsidiaries and other business units to increase the revenue and meet the targets. CEO kept communicating to board and shareholders the expectation around the sales strategy and likelihood of meeting these targets. Consequently, it created a culture whereby senior management were under pressure to meet the sales objective. The senior management and head of subsidiaries must have felt that missing the sales targets is not even an option. Accounting Fraud: The case presents few big issues of accounting. Firstly, the issue is of the incorrect accounting treatment of manufacturing rebates and promotional allowances. My opinion is that rebates cannot decrease the cost of goods unless there is a certainty of getting the rebates. If the rebates are uncertain they cannot decrease the cost of goods incorrectly. From the case, it appears that management ordered more quantity of goods then they could have sold. They booked the rebates at time of goods received and decrease the cost of goods prematurely. (Assumption: It is not very clear from the case, if these rebates were booked as income or adjusted against the cost of goods i. . decrease in cost of item. I have assumed that Royal Ahold accountants decreased the costs (prematurely as per above paragraph). If these were booked as income, then it is even a bigger fraud and not an accounting error) Second accounting fraud problem is the accountants preparation of Royal Ahold’s parent company financial statements. They consolidated the financial statements including some of the joint ventures when Royal didn’t even had control over them. Royal Ahold did not own more than 50% of these Joint Ventures and did not have the control of the decision making. They created fraudulent paper work to show they had control on these join venture companies. This is a pure fraud as they created agreements to satisfy auditors and try to hide the real facts. Audit: Both external auditors and internal auditors (and audit committee) failed to detect any of the accounting issues. It could have been missed as accounting standards in many countries is different. External auditors, even though they may all be of Deloite, of one country only audits that country statements, so they may not be familiar what might be happening in other parts of the company. However, the Royal Ahold parent company auditors are responsible to have an oversight of companywide audit and should be held responsible for over -looking these fraudulent transactions. Internal audit and board’s audit committee failed to detect any of the misrepresentation either. On top of that in Netherlands there were two boards (Governing Board and Supervisory Board) and both boards weren’t able to detect or raise red flag on any of these problems and misrepresentations. Management having two sets of paper work with JV (Joint Ventures) without coming under the investigation shows incompetency of audit functions. Governance / Audit Structure The way the governance and audit structure was laid out at Royal Ahold, there were five different committees and entities were responsible to review accounting and financial controls and practices that could have asked questions and raise concerns (red flags). They were: The governance board, supervisory board, the audit committee, internal audit department and the external auditors. Each should have independently reviewed management controls and financial statements and raise concerns and issues. Raising Red Flags In my opinion, the governance structure and audit committees and external auditors were sufficient enough to handle or uncover such fraudulent activities had they been critical, created the right controls, empowered the internal auditors and obviously asked the right questions while reviewing the financial statements and other management documentation. As part of board, I would have asked questions following questions, or have acted when seen abnormalities. This would have helped me in identifying issues, concerns and in raising red flags on the Royal Ahold 1999-2001 financial statements. Also some of them are related to mid 90’s management attitude and strategy. Strategy and Growth Approach: The target of meeting 15% year-over-year in sales, especially in US in 2000-01 when economy was in recession should have alarmed the board and internal auditors. They should have investigated how the sales targets are being achieved. It is not easy to meet 15% sales in US food industries under this economic climate. This may have led the management behaviour in meeting the targets. As board member, I would have asked CEO to explain the strategy of rewards and recognition, mainly on top line bonus as it is a wrong choice. (I have personally worked at Compaq during 1999-2000 and have seen the issue of top line bonus and commission on sales. This led to Compaq’s continued crises and eventually it was bought by HP in 2003). I would tried to influence the board and hence the CEO to consider a more comprehensive rewards strategy. From my experience bonus strategy plays a big role in company culture. The other important factor that develops the management attitude is what CEO likes to hear. It seems Royal Ahold’s CEO, Cees van der Hooven, wanted to hear from all his subsidiaries and Joint Ventures that sales targets are being met every quarter. I would have influence the management style and company culture to be protected by changing (or diluting) this approach. CEO’s attitude and leadership style was one of the leading cause of Royal Ahold demise. His aggressive acquisition approach would have resulted in integration issues within the company. As board member, I would have asked the management plans on integration and how culture of the organization would not be negatively impacted. I would have created the board HR committee to influence management not to allow the negative impacts on the organization culture, integration within the organization, rewards and recognition be such that it would not have allowed the culture to deteriorate. The cultural issues, integration issues and above all greed among the management team members was uncontrolled in Royal Ahold’s accounting scandal. The growing number of acquisitions was extremely risky initiative; the corporate strategy was carrying high risks at all operational levels including controls, integration that may have led to frauds. Also, this had potential to be a reputation risk as well. In my opinion, board should not have approved such an aggressive corporate growth strategy. Consolidated Statements Although Royal Ahold ownership is less than 50% in some Join venture companies, they showed controlling interests in some companies. To me an agreement paper presented by the management is not sufficient. I would have asked the significance of Royal Ahold’s control and ask management which areas of Joint Venture management we have been making decisions on. If we are making decisions, even though we don’t own more than 50%, what are the risks associated with these decisions. As a board member, I would have understood how Royal Ahold has influenced the Joint Venture management. I would have also asked audit committee to understand the management structure of Joint Ventures. Taking a step further, assuming that 20% share would have given Royal Ahold right to appoint a board member on Joint Venture’s Board, I would have understood from the Joint Venture board member (through Royal Ahold appointed director) how the joint ventures decision making process really works. By asking such questions and efforts in trying to understand from the board and management of Joint ventures how the organization is actually structured and working. If Royal Ahold does not have a controlling authority on the acquired company, the company financial statements cannot be consolidated. Royal’s accounting practice o f consolidation will first bump up the revenue numbers. This was purposely done to beef up the revenue figures. This may have resulted bigger bonus for the senior management. Also, the balance sheet would be more attractive to the shareholders (and potential shareholders). To explain this here is simple illustration: Parent Current Assets Assets Total Assets Current Liabilities Liabilit ies Total Liabilities Shareholder’s Equity Debt to Equity Ratio Subsidiary Consolidated 3 7 10 1 3 4 4 10 14 4 1 5 3 7 0. 5 1. 5 3. 5 8. 5 3 2. 5 5. 5 2. 3 0. 6 1. 5 As illustrated in the hypothetical example above example, by consolidat ion the debt looks more attractive then it would have looked otherwise in the parent company. The debt to equity shows debt-to-equity of ($1. 5:$1) when consolidated, and ($2. 3:$1) when not consolidated. Similarly, other financial ratios would have looked good with consolidation of financial statements. The consolidation resulted in better financial statements; hence Royal Ahold used this approach. In actual, this should not have used consolidated method. As per the accounting text, Parent when owns an investee company’s 20%-50% should use the equity method of accounting. The equity method would have mainly impacted the earnings on the Income statements. The net income, however, would result the same earnings without changing the revenue numbers. On the balance sheet side, the equity method would only show true â€Å"Assets† number, as per the investments made in the JV by Royal Ahold. The financial ratios (e. . debt to equity or quick ratio etc. ) will not be as appealing as it started to sound with consolidated statement. Risk Controls: As board member, I would have influenced the entire board not to approve the corporate strategy as a budget was too aggressive and unrealistic. As pointed out above, realistic targets are extremely important. If strategy is too aggres sive and corporate culture is to share good news with the CEO the unrealistic budgets targets may lead to malpractice and improper (fraudulent) activities. In my opinion it is supervisory board obligation to approve only realistic targets. The corporate strategy in the growth years of mid ‘90s was too aggressive. This has done part of the damage in the culture and mind-set of the senior management that 15% growth is not unrealistic and has created an attitude to meet these targets in any way possible. This encouraged the wrong doings and possible frauds that started to take place in 1999-2001. Although it is not very clear from the case, were there any wrong doing (or activities) in 199798, but in the hind-sight, it appears that some of the issues must have started or existed in that time as well. The board and senior management should actively work on identifying risks to the organization and work on strategies that mitigates the risks. A key here is to have a formal risk assessment process on an annual basis. The assessment is under supervision of the board and results are reviewed by the board. Inventory 2001 balance sheet shows 20% rise in inventory, I would have raises some concerns that might have uncovered the management improper decision to order such high quantity of stocks to get the manufacturing rebates. Accounts Receivable In 2001, accounts receivable increased by Euros 605M i. e. 21. 2%. I would have asked questions around the assumptions and likelihood receiving the Account Receivable. More importantly, who owes this receivable to Royal Ahold. This may have been due to the manufacturing rebates included in the accounts receivable. If so, it would have led to the whole issue of management aggressive behaviour on ordering stocks to get rebates. It might have opened up the entire incorrect accounting treatment of manufacturing allowances and rebates. General Reserve Royal Ahold is showing consistently on their balance sheet a general reserve item that is over 5 to 6 Billion euros (approx). This appears to be high, I would have asked on what assumptions these provisions are made. It might have uncovered some of the assumptions that are being made by management. This general reserve is in addition to the 1. 5B euros in other provisions. This is should have been a red flag. Other Recommended Preventive Measures Besides the concerns and red flags mentioned above, I would have raised based on what I would have seen. I would have also taken following measures to prevent this from happening. Incentive (Bonus) Structure: The bonus structure cannot solely be based on financial goals. The bonus structure has to base on non-financial goals as well. Within financial goals all aspects to kept in mind when designing the appropriate incentive program. The increase in working capital (inventory, receivables, payables etc. ) is kept at minimum or in line with the net income. The increase or decrease in working capital beyond the realistic proportion to earnings should be discouraged through the incentive program as well. Audit Committee Structure: The case presents the audit committee and internal audit department weaknesses and signs of some of their inefficient processes and competency issues. Besides reviewing the audit committee performance, monitoring and control issues were also been found. I would have influence the audit committee to have a metrics of internal audit department. This may have encouraged more objectivity of audit functions and may have aligned management controls to the overall governance issues. It is the responsibility of audit committee that internal and external auditors have an open communication. Besides audit of the current financial statements, and review of controls and structures, the auditors must identify areas of improvement in controls and work on action plan in improving the organization controls and monitoring process. HR Committee As mentioned above, I would have asked board to create HR committee that takes an active role in setting the controls in the organization. The committee should take an active role in reviewing the annual compensation and objective setting. Committee should have taken an independent review of key hiring decisions and management capability on integration and organization culture. Some key decisions in this area should only made by committee after consulting with the management, audit and board’s general direction. IT System: I would have asked internal audit committee to ensure all IT systems are audited to ensure proper controls are in place. Usually, in fraud IT systems controls could have loop holes or management may have the ability to bypass some of the checks and balances and/ or segregation of duties. Consistency in financial Statements Royal Ahold had companies in four different continents and in many countries. Financial statements presentation and laws across the globe are not consistent. US GAPP, Netherlands GAAP, IFSA and others are not standard across all countries where the Royal Aholds companies are in operation. While the fact makes a challenge for the board, it doesn’t give them an excuse of letting things slip. The board should have worked out with internal and external auditors in creating a minimum corporate standard across the group of companies. It is the flaw in governance and leadership to over-look this fundamental point. How to cite Royal Ahold’s Case Write Up, Essay examples

Mitochondria And Chloroplast Essay Essays - Cellular Respiration

Mitochondria and Chloroplast Essay name = Fnord Discordia email = [emailprotected] publish = yes subject= Biology title = Mitochondria and Chloroplast Essay Biology Mitochondria and Chloroplast Essay I. Introduction Out of all the organelles there are two that have fascinated microbiologists for the past hundred years. The first is the mitochondria, nicknamed the "powerhouse of the cell." The second is the chloroplast in plant cells that have functions similar to those of the mitochondria. What do these organelles do? What are the similarities and differences of these organelles? This essay will help you to understand these two fascinating organelles. II. Mitochondria Mitochondria are small cytoplasmic organelles. They are five to 10 micrometers long and one to .5 micrometers wide. They main function is to provide energy for cell activities. They house the respiratory enzymes that convert oxygen and the products of fat, carbohydrate, and protein metabolism into adenosine triphosphate (ATP) and guanosine triphosphate (GTP), chemicals that have high-energy bonds. They are hollow all except for a folded line of matter that contains the ribonucleic acid (RNA) or deoxyribonucleic acid (DNA) of the cell. Mitochondrion make use of a process known as oxidation to make fat acids and pyruvate acid into (indirectly) ATP and Pi (inorganic phosphate). The process goes as follows: 1) Oxidation of pyruvate acid into acetyl coenzyme A. 2) Oxidation of fat acids into acetyl coenzyme A. 3)Oxidation of acetyl coenzymes from step one and two into CO2 and NADH2. 4) Oxidation of NADH2 by oxygen forming water. 5) Synthesis of ATP coupled to NADH2 oxidation by process of oxidative phosphorylation. Most of this is self explanatory except for the last step (5). The final step contains a phrase "coupled to." This means that the compound (NADH2) must be present and have been oxidized for the synthesis of ATP, similar to a catalyst's presence of some reactions. Although the mitochondrion's major purpose is to supply the cell with the much needed ATP, it has others. Included in this list are nitrogen metabolism, porphyrin synthesis and steroid hormone synthesis. III. Chloroplasts Chloroplasts are complicated green organelles that occur within the cytoplasm of plant cells. They are the main sites of photosynthesis. Photosynthesis is the change of light energy, CO2 water into sugar which is used as food. They are disk shaped organelles and are surrounded by two layers of membrane that enclose the watery inside or stroma. Inside the stroma there are green dots called grana (grains) that hold chlorophyll. As with the mitochondrion the Chloroplasts use radiant or solar energy to make a product. In this case hexose. 1) The pigment complexes in the chloroplasts (including but not limited to chlorophyll) collect solar energy. 2) The light energy gathered in the first step is used to run an electron transport chain that oxidizes water into 0xygen. NADP is reduced. 3) ATP synthesis is coupled to the electron transport train. 4) Carbon dioxide is fixed and converted to hexose. This process requires ATP and the reduced NADP created in step three and two respectively. IV. Conclusion Both the mitochondria and the chloroplasts have complex purposes in the cell. This first as the powerhouse that creates energy for cell activities. The second, chloroplasts which produce food that is used to power the cell. These procedures are facinating and more could be learned if time would allow it. Bibliography: Cytoplasmic Genes and Organelles. Sager, Ruth. 1972. London. Genetics and Biogenesis of Chloroplasts and Mitochondria. B?cher, Th. . 1976. Amsterdan. Mitochondria, Chloroplasts and Bacterial Membranes. Prebble, J N. 1981. New York. Methods in Enzymology. Volume 207. Rudy Benardo. 1992. San Diego.

Analytical Essay Sample on #8220;The Bluest Eye#8221;

Analytical Essay Sample on #8220;The Bluest Eye#8221; In Toni Morrisons The Bluest Eye, both racism and beauty are portrayed in a number of ways. This book illustrates many of the racial concerns which were immense issues in the 1970’s when the book was written, however not as much of issues in today’s current society. Before you even open the book, both racism and beauty are revealed through the title of the book, The Bluest Eye. When the book was written, blonde hair and blue eyed people were the stereotypical portrayal of paramount flawlessness. Anybody that didn’t fit into this class was considered ugly. Even the dolls, such as Betsy Wetsy or Barbie dolls had the massive, round, deep blue eyes. Claudia, the narrarator, along with the other girls, looked up to these stereotypes of splendor and were also very envious of them. â€Å"I destroyed white baby dolls† Claudia said after describing the dolls with big, false blue eyes. Even the adults admired the blue eyes, as shown when Mrs. Breedlove was working for the Fishers. She took pride to the way she kept their house, received a nickname, and comforted the little white girl, before her own daughter. When Pecola dropped the steaming blueberry pie on the kitchen floor, Mrs. Breedlove hit her daughter to the floor and calmed the young â€Å"beautiful† white girl. Throughout the novel, Pecola was depicted as ugly because she was always miserable. She would always saunter around with a sad, grim look on her face, and rarely talked to anyone. The only time when she was content, however insane, was when she thought she had received her blue eyes towards the conclusion of the novel. Maureen Peal was portrayed as beautiful because she was different. Maureen was a â€Å"high-yellow dream child with long brown hair braided into two lynch ropes that hung down her back. She was rich, at least by our standards, as rich as the richest of white girls, swaddled in comfort and care.† Maureen gave everyone a new light in the dead of winter, by wearing bright colors, and wearing expensive, stunning fur coats. Toni Morrison especially integrated these themes into the novel to show that the stereotypes about blonde hair, blue eyed people were misleading, to show that all races are beautiful, and also to convey a story. These were the representations of racism and beauty when the book was published in 1970. However, society hasn’t changed very much since. There is a great deal less racism, and most races are publicized to be beautiful, however the media portrays models especially to be lean and anorexic, the stereotype of what everyone in society should look like. All men are supposed to be ripped, hairless and skinny and all women are supposed to be tall, skinny, and have long legs. Racism and beauty played big roles throughout the novel. Toni Morrison’s intentions in writing this book were to show that racism and beauty are within the mind of the beholder.

Using the Spanish Verb Decir

Using the Spanish Verb Decir Decir is the is one of the most commonly used verbs in Spanish; it typically is the equivalent of to say or to tell in English. Examples of Using Decir Usage of decir is straightforward for English speakers. Context will tell you whether say or tell is the better translation.  ¿Quà © dices? (What do you say?)Ella me dijo que iba a volver. (She told me she was going to return.)El presidente dice que su misià ³n central es relanzar la economà ­a. (The president says his prime mission is to relaunch the economy.)Yo digo que nuestro sistema de justicia es un cachondeo. (I say that our justice system is a joke.)A decir verdad no me gusta. (To tell the truth, I dont like it.)Nos decimos que nos amamos. (Were telling ourselves we love each other.) ¿Cà ³mo se dice airport en espaà ±ol? (How do you say airport in Spanish?) ¿Por quà © decimos sà ­ cuando queremos decir no? (Why do we say yes when we want to say no?) Grammar Involving Decir When someone is told something, the person to whom something is told is represented by an indirect-object pronoun. The logic behind this is that the thing being said is the direct object, while an indirect object represents the person affected by what is said. Le dije adià ³s. (I told him goodbye.) ¿Quà © le vamos a decir a la gente? (What are we going to tell the people?)Les decimos que no estn solos. (Were telling them that they are not alone.) In general, decir que (to say that) is followed by a verb in the indicative mood, but no decir que is followed by a verb in the subjunctive. Dije que somos amigos. (I said that we are friends.)No dije que seamos amigos. (I did not say that we are friends.)Decimos que nuestro paà ­s tiene futuro. (We are saying that our country has a future.)No decimos que nuestro paà ­s tenga futuro. (We arent saying that our country has a future.) Common Expressions Using Decir Se dice que or dicen que can be used for the equivalent of it is said that or they say that: Dicen que nadie es perfecto. (They say nobodys perfect.) ¿Por quà © se dice que el mezcal es una bebida mgica? (Why do they say that mezcal is a magic drink?)Se dice que hay hadas en este bosque. (It is said that there are fairies in this forest.) Es decir can translate phrases such as in other words, that is to say, and meaning. Los espacios blancos dan la perspectiva de mas espacio es decir dan la sensacià ³n de ampliacion de los espacios. (The white spaces give the perspective of more space. In other words, they give the feeling of the spaces being expanded.)Hay muchos usuarios de Linux, es decir Ubuntu, Fedora, etc. (There are many users of Linux, that is to say Ubuntu, Fedora, and so on.)Machu Picchu recibià ³ a 1419,507 visitantes en 2016, es decir 3889 por dà ­a. (Machu Picchu hosted 1,419,507 visitors in 2016, meaning 3,878 daily.) Conjugation of Decir The conjugation of decir is highly irregular; it is irregular in every tense except for the imperfect. Changes are made to both the stem and the ending. Also, the present participle and past participles are diciendo and dicho, respectively. Here are the conjugations in the present, preterite, and future indicative tenses: Present: Yo digo, tà º dices, usted/à ©l/ella dice, nosotros/nosotras decimos, vosotros decà ­s, ustedes/ellos/ellas dicen (I say, you say, you/he/she says, etc.) Preterite: Yo dije, tà º dijiste, usted/à ©l/ella dijo, nosotros/nosotras dijimos, vosotros dijisteis, ustedes/ellos/ellas dijeron (I said, you said, you/he/she said, etc.) Future: Yo dirà ©, tà º dirs, usted/à ©l/ella dir, nosotros/nosotras diremos, vosotros dirà ©is, ustedes/ellos/ellas dirn (I will say, you will say, you/he/she will say, etc.) Spanish has several verbs based on decir that are conjugated in the same way. Among the most common are contradecir (to contract) and bendecir (to bless). Key Takeaways Decir is a common verb that means to do or to say.Decir is conjugated irregularly in most of its forms.Se dice que is a popular say of saying they say that.

Business Challenges in the 20th Century Essay Example | Topics and Well Written Essays - 1250 words

Business Challenges in the 20th Century - Essay Example Companies are often channel their efforts in taking overcoming the threats while taking advantage of the opportunities present in their environment. Thus, the proper and thorough assessment of the challenges faced by business entities should start with an adequate audit on their environment. This paper will look at three major challenges faced by business organization. It will accomplish this t ask by making a general assessment of the current business landscape. The paragraph that follows will be a glance at the business arena. This will be followed by the specific issues and challenges revealed and how they can be properly addressed. According to Philip Kotler (2005), one of the "megatrends" which is needed to be considered by business organizations is a major economic force called hypercompetition, which is characterized as "a period where the rate of change in the competitive rules of the game are in such flux that only the most adaptive, fleet, and nimble organizations survive (D'Aveni 1994)." It is irrefutable that this trend is one of the most important factor affecting the performance and strategies of business entities. As they operate in a hypercompetitive environment, they need to cope with its various features such as more intense rivalry, higher buyer leverage, and integration of international market. These three major challenges are further examined in the following sections. Challenge 1. More Intense Rivalry As more and more players recognize that potential markets with high profit gains and acquire technologies for an efficient operation, they intensify their efforts to conquer their target markets. It is apparent how business organizations are currently battling head on for higher market shares. More efficient technology in firms' value chains enable them to drive down prices. Aside from price wars, companies also compete on the quality and features of their specific products. As the world is becoming a global village, this situation is even exacerbated by the threat of competition from foreign firms. More in tense rivalry is becoming a major concern among competing industry players. Higher competition forces firms to develop a more efficient business model and strategy. Sometimes, these may even lead to the failure and bankruptcy of a firm. Higher competition tends to shake off inefficient players leaving only those with sustainable competitive strategies. In the face of more intense rivalry, industry players need to focus on crafting a strategy which will mitigate competition with other companies. It is also important that a firm embark on a stronger effort of defining and enhancing its position in the particular market. For example, a hotel company can further realign its strategy with its goal by looking at what it wants to achieve. The company can pursue a differentiation strategy to differentiate itself from its rivals. It is irrefutable that even though two companies offer the same product, customers often perceive huge differences in the way the companies craft their marketing mix. A hotel company can either focus on offering low priced and convenient accommodation or may opt to adopt a strategy of charging prices justified by excellent customer service. It should also be noted that warding

Technological issue in homeland security Case Study

Technological issue in homeland security - Case Study Example According to Vacca (2007), the internet has led to vast transformations in the Homeland Security. For many years, the internet has been utilized to enhance communication between terrorists. The terrorists are also utilizing the internet as a recruiting tool, and support of terrorist organizations; it is through the internet that various terrorist organizations communicate and advise each other on the tactics to use in attacking their enemies. The internet has also enabled Homeland Security to get information in a cheap and easy manner; obtaining of information through the internet is easy since, at a single click, Homeland Security can have a lot of information. This has helped the Homeland Security to detect any threats to security and act promptly, thus eliminating issues of terrorism. Sharing of information from one individual to another over the globe has been necessitated through the use of the internet. Hence, the Homeland Security can access terrorism information over the globe through the use of the internet. This terrorist information is usually crucial in eliminating terrorist activities and improving security. On the side of Homeland security, the internet has been an excellent tool since it has assisted the department in identifying individuals who may be terrorists through the use of biometric technology (Alperen, 2011). According to biometric technology, every person possesses certain traits; behavioral and physical, which identify people in a unique manner. The internet has made the revelation of operations done by the Homeland Security officials feasible. Through internet hacking or cyber crimes, the terrorists can access crucial information from the Homeland security website. Because of this problem, the Homeland Security has increased cyber intelligence through seeking Information Technology professionals to assist in tracking of the terrorist activities on the

History Of The Existence Of God Philosophy Essay

History Of The Existence Of God Philosophy Essay After reading Anselms Proslogion, a person could be convinced of the existence of a supreme being, based on the ontological argument he provides. Anselm claims that there exists a being that which nothing greater can be thought. He is referring to God and shows how the simple idea of God in ones mind proves that God exists because it is that which nothing greater can be thought. An idea that exists only in the mind and not in reality is not as great as an idea, which exists in both. Since God is the greatest being, God must exist in our minds as well as in reality. If a person had read the first of the five ways presented by Thomas Aquinas in the Summa of Theology and his Summa Against the Heathens, this person could be convinced of a divine being through the proof of an unmoved mover, who Aquinas conveys as God. The first of the five ways that Aquinas uses to prove the existence of God is related to motion. Aquinas says that some objects in the world are in motion. These objects must be moved by another object in motion. From that, he makes the deduction that there is a long chain of movers that not only move objects but also are moved by objects before them. Since the chain cannot go to infinity, there must be some unmoved mover that starts the chain and Aquinas concludes this being to be God. We will call the two previous convictions A, representing Anselm and T, representing Thomas Aquinas. Also, we will refer to G as the conviction that God exists. Together both convictions, A and T, are not equivalent to G. A and T both take different routes in proving G but are flawed in their own ways. Take for example A by itself, which is not equal to G. From individual to individual, there can be different notions of the word God. For example, take an idea of a sports car that which nothing greater can be thought. Two different people may have two very different ideas of what makes a sports car the greatest. The use of the word greatest in the argument is left for individual interpretation and also just the thought of the greatest sports car does not mean that it exists. Simply conceiving the greatest of anything does not result in its existence. If everyone had the same definition of God, a stronger case for A equaling G could be made but we know this not to be true. Anselms argument works under special circumstances but cannot be extended for every case. T by itself is not equal to G. Strictly speaking, T simply provides reasoning for a being that is an unmoved mover, not an all-powerful deity. However, Aquinas attributes this being to God but it can just as easily be attributed to any other being. Applying Aquinass principle that motion of an object must be received from a moving object before that object, the argument would result in infinity. If God is the first unmoved mover to start the motion of objects, the notion of God contradicts Aquinas foundation that all movers must be moved. An ordinary conception of God is a supreme being that is all good, omniscient, and omnipotent. Given such a conception, the conviction represented by A partially fails to be equivalent to it because of the various assumptions that Anselm makes in his ontological proof. Anselm references the greatest being, that which nothing greater can be thought, however, this does not necessarily mean that this being is omniscient, omnipotent, or other qualities that are included in an ordinary conception of God. This is due to the simple fact that a persons interpretation of greatness or idea of greatest may or may not encompass these qualities. Consider the common mans knowledge for a great basketball player. Some would assume that this person would be extremely tall. Using Anselms proof for the greatest basketball player that can be thought, each persons idea could be potentially different from the next. Some may define the greatest as the quickest or the best at shooting while others would agr ee that it would be the tallest man. This failure to be equivalent is only a partial failure because some may have the same definition as the ordinary conception while others would have a different definition. T partially fails to be equivalent to the ordinary conception of God as well but is closer to equivalence than A. In the first of Aquinas five ways, he simply proves a being that is a mover that is not moved. This can be interpreted to be an omnipotent being because it breaks away from the assumption that all objects that can move must be moved by another object before it. Only an all-powerful being would be able to be the unmoved mover. The first of the five ways does not embody the other ordinary conceptions of God in any way. However, if we were to expand our prior knowledge which led us to conviction T from just including the first way to including all five ways then we are closer to equivalence. Each of the five ways proves a different feature that a being could have which can be juxtaposed with the ordinary conceptions of god. Aquinas is closer to proving the existence of God with his five ways in comparison with Anselms ontological proof. We will refer to the limited acceptance that David Hume acknowledges for natural theology, as H. H is not directly equivalent to A or T, or both together because H is built upon the premise that analogies cannot be extended to the existence of God. A and T both conclude with statements that recognize the existence of God. Strictly speaking, Hume would not agree with A or T, therefore H does not equal A or T. Hume does however agree with the fact that if the arguments, A or T, are convincing enough, then they can be extended to human intelligence but not any further. H captures less of what people ordinarily take the word God to mean. Hume does not suggest anywhere in his limited acceptance of natural theology about the existence of God or any of the ordinary notions that are associated with God. Since he does not accept the existence of God as deduced by natural theology, his statement, H, does not bear any similarity to the ordinary conception of God. To a certain extent, A and T do acknowledge God and based on individual interpretation capture what the word God incorporates. Therefore, H captures less of the ordinary notion of God then A or T. Philosophers have yet to agree upon a definitive answer to whether God exists or not and each one provides their own argument. Each argument has its strengths and weaknesses and ultimately, we continue to work to find the answer. Word Count: 937 Problem of Evil The challenge issued by Gretchen Weirob in John Perrys Dialogue on Good, Evil and the Existence of God is directed towards Sam Miller. Not only does Gretchen want Sam to prove to her the existence of God, but also Gods coexistence with evil in the natural world. A successful answer to this challenge would be a clear and proficient proof for how a perfect God can exist and can create a world where there is evil. Sam starts arguing that God has a big picture plan for the universe, which includes necessary evil and imperfections for the greater good. Gretchen does not buy into his big picture argument and in order to prove the big picture, Sam presents her with a three-part theodicy. The first part discusses free will, where Sam says that creatures and beings have the option to make good choices or bad ones and the path that they choose is entirely up to them. Consider the choice a student makes between cheating on a test and studying diligently. The decision that he makes is up to him because he has free will. Gretchen is not convinced and does not believe that an all-good God can exist because of this reason. Sam counters with the second part, which considers the notion of the afterlife where God does justice for all the wrongs that are done in the world. For example, a flawed justice system could result in a criminal not being punished for his crime or an innocent man taking the fall for something the man has not done. In the afterlife, God, an all-fair and just being, would punish the criminal and reward the innocent man. Gretchen provides examples for evils that are not caused or controlled by humans and Sam has an answer for that as well. The final part deals with the existence of devils, which causes anguish and pain through natural phenomenon. This encompasses the remaining evil in the world that is not directly an effect of free will. For example, a tsunami that wipes out many cities is not something a human can control and it is explained by the will of the devils. These various ideas and the examples that defend them offer a satisfactory response to how evil can exist in the world created by a supreme being. Sams theodicy is difficult to argue with as he provides examples and observations in the natural world that eventually encompass all kinds of evil in the world. Gretchen is unable to come up with any more counter-examples or scenarios of evil in the world and she admits that Sam has provided a satisfactory response to her challenge. In David Humes Dialogues Concerning Natural Religion, Philo claims the idea of such a Deity is consistent with the nature of the world. God formed the world and everything in it. Therefore, a logical parallel to draw is between the nature of the world and the nature of God. Philos argument could answer Gretchens challenge because she is simply looking for a possible explanation not necessarily a feasible one. As long as Gretchen is provided an explanation for how God can exist alongside the evidence of so much evil in the world, she will treat this as a satisfactory response. However, there is good and evil in the world and given this nature, we cannot infer that God exists. Since our world is not perfect, our evidence and observations cannot be used as a root for the argument of Gods existence. For example, if a vehicle were to collide with an innocent pedestrian, an all-perfect God would not only know it was going to happen but also could have prevented it from happening in the first place. We can extend this example to all grief in the world and dismiss any understanding of God that comes from the world. If a perfect deity were to create a perfect world, we could use that evidence to prove the existence of such a deity. In my opinion, the inability to make this inference would hinder Philos ability to meet Gretchens challenge because he would be unable to prove to her that a supreme benevolent being exists. Philo explains four hypotheses for the possible nature of God; perfectly good, completely evil, good and evil, and neither good nor evil. The first two are immediately thrown out because of the natural world has both good and evil; therefore God has to somehow embody both forces. The third possibility is viewed by many as two separate beings, one representing good and another representing evil. If this were the case, then our world would be caught in a struggle and this is not evident simply observing what happens on Earth. What we can see is regardless of the nature of a person, that person is subject to the laws of nature. For example, a thief and a charity worker living in a city could both lose their homes because of a hurricane. Their individual nature has nothing to do with whether the hurr icane will affect them or not. God set up these laws of nature to affect everyone. Therefore, God is neither good nor evil. At best, Philo would prove to Gretchen about neither an all-good, nor an all-evil God, rather a neutral one. Gretchen would not be entirely convinced because her definition of God along with the general consensus is that God is all-good. The only assumptions for a possible existence of God come from what we can observe and the problem of evil in the world is a definite deterrent in proving this to be true.

Bowen Family Systems Therapy Essay

Abstract This paper was designed to fully describe Bowen’s Theory of Family Systems Therapy. The eight concepts that illustrate this theory will be thoroughly discussed and explained. References of professionals who have worked with and studied Bowen theory will be implemented and relied on in order to adequately understand and depict this theory. And finally, the second portion of this essay will include a case study. The case study will present a family profile, a treatment plan and goals, interventions and a projected outcome for the family’s recovery. Through this case study the reader will be able to identify Bowen techniques and get a more kinesthetic look on how Bowen’s Family System Therapy is applied. Introduction Bowen’s Family System Theory is based on the family as an emotional unit. The theory is based on the idea that the family is so emotionally integrated that the effect each member has on the other members can be overwhelming. Bowen’s Theory focuses on that emotional connectedness and assumes that the family can either promote cohesiveness and cooperation or tension and anxiety. Therefore, according to this theory, a change in one person’s attitude or actions will be followed by a reciprocal change in the functioning of the other members. When anxiety levels rise within the family unit the stress levels will also heighten. Therefore, when this happens one or members will end up feeling overwhelmed, isolated or out of control and then the family unit will be shaken as a whole. During this time of distress, the members who feel most out of control or  stressed will work extra hard to accommodate the other members. This is part of the reciprocal interaction. This member who absorbs most of the tension is most likely the member who will end up most susceptible to problems such as illness, alcoholism and affairs. Eight Concepts In order to implement this theory into a therapy session Bowen created eight interlocking concepts to assist the therapist in working with families. The concepts include triangles, differentiation of self, nuclear family emotional system, family projection process, multigenerational transmission process, sibling position, emotional cutoff and societal emotional process. However, it is important for any therapist to keep in mind that, according to Mike Nichols (1988), the core goal underlying the Bowenian model is differentiation of self, more specifically, the â€Å"ability to remain oneself in the face of group influences, especially the intense influence of family life†(p.2). Triangles The eight interlocking concepts are key to understanding Bowenian Family Therapy. To begin, triangles are a three person relationship system. Triangles are considered the building blocks of the larger emotional system. The reason being that the triangle is the smallest stable relationship system. Three people can take on much more tension than two people. Additionally, a triangle can contain a large amount of stress without bringing in a fourth person because the tension can shift around to all three relationships. However, just because a triangle can bear more tension does not make it healthier. Someone is almost always left out and nothing gets resolved in a triangle formation. Triangles and their undesirable effects on the family unit contribute greatly to the development of clinical problems. Within triangles, members are pushed from outsider to insider positions of conflict. Within this inside/ outside drama members will begin maneuvering and manipulating their positions within the group, thus causing fights and with that heavy strain on the relationships. Getting pushed from inside to outside positions can trigger depression and even a physical illness. For example, two parents focusing on what is wrong with a child can trigger serious rebellion within that child. While triangles may seem  comfortable and stable, they end up being a huge problem within the family unit. Differentiation of Self In opposition of triangles is Bowen’s idea of differentiation of self. According to Fritzland (1991, p. 1), the degree to which a differentiation of self occurs in an individual reflects the extent to which that person is able to distinguish between the intellectual process and the feeling process he or she is experiencing. Thus differentiation of self is related to the degree to which one is able to choose between having his or her actions, relationships and life guided by feelings or thoughts. Individuals with the most fusion between their emotions and thoughts and relationships are the lowest functioning people. These people get to a point where they cannot even tell what feelings and thoughts are their own and which are those of other people. Undifferentiated Family Ego Mass Bowen introduced the concept of the undifferentiated family ego mass. Undifferentiated family ego mass is the idea that there is a syndicated emotional oneness that exists in all levels of intensity. Goldenberg and Goldenberg (1991, p. 171) give a great example of this in the relationship between mother and child and child and father. They write, â€Å"The symbiotic relationship of interdependency between mother and child may represent the most intense version of this concept; a father’s detachment may be the least intense. The degree to which any one member is involved in the family from moment to moment depends on that person’s basic level of involvement in the family ego mass.† When the emotional closeness is too intense and possibly overbearing this may lead to an uncomfortable closeness within the family, closeness that will lead to mutual rejection between members. It may lead to fights that include intense yelling, slamming of doors and phone hang ups. Bowen insists that maturity and self-actualization demand that an individual become free of unresolved emotional attachments to his or her family of origin. Fritzlan (1991, p.4) notes that Bowen’s theory assumes that every human has an instinctive force inside them that propels the developing child to grow up to be an emotionally separate person, able to think, feel, and act as an individual. At the same time, Bowen proposes that a similar life force, also instinctively ingrained, thrusts the child and family to remain  emotionally connected. As a result of these counterbalancing forces, argues Bowen, no one ever achieves complete emotional separation from the family of origin. However, there are considerable differences in the amount of separation each of us accomplishes, as well as differences in the degree to which children from the same set of parents, emotionally separate from the family. Nuclear Family Emotional System The third concept builds on the idea of differentiation of self and is called nuclear family emotional system. The concept of the nuclear family emotional system describes four basic relationship patterns that govern where problems may develop in a family. Marital conflict, dysfunction in one spouse, impairment of one or more children and emotional distance are the patterns which will govern where problems will probably develop within the family. The more anxiety one person or one relationship sucks in, the less other people must absorb. This means that some family members maintain their functioning at the expense of others, which ends up causing a strenuous amount of tension on the people who must accommodate. People do not want to hurt each other, but when anxiety chronically dictates behavior, someone usually suffers because of it. The next concept that Bowen introduces gives the concept of the nuclear family emotional system more reason to it’s’ rhyme. Family Projection Process The family projection process touches on the different type of relationships that parents have with each of their children. When one child is focused on more than another child, the focused on child will typically be more fused with his or her parents than the unfocused on child. Goldenberg and Goldenberg (1990) say that â€Å"differences in parental behavior make for significant differences in how each child functions† (p.221). Furthermore, the child who is most focused on is most sensitive to disturbances and initial signs of instability within the family. Simply put, when the parents select the most infantile child of the family as the object of their attention, Bowen calls this the family projection process. Multigenerational Transmission Process The next key concept that Murray Bowen developed is multigenerational  transmission process. Multigenerational transmission processing describes how the entire family joins in the family projection process that was previously discussed. Bowen wrote that multigenerational transmission process provides a base from which to make predictions in the present generation and gives an overview of what to expect in coming generations. This process entails the way family emotional processes are transferred and maintained over the generations. In this theory Bowen contends that people choose mates with equivalent levels of differentiation to their own. Thus, the highly undifferentiated person will choose a mate that is similarly undifferentiated from their family and the differentiated person will find a mate who is also differentiated from their family of origin. Goldenberg and Goldenberg (1990, p. 198) say that it is probable that these poorly differentiated people, now a marital couple, will themselves become highly fused and will produce a family with the same characteristics. Furthermore, Bowen believes that the resulting nuclear family emotional system will be unstable and will seek various ways to reduce tension and maintain stability by over indulging in such things as alcohol, drugs, and getting involved in codependent relationship. This can affect a child psychologically as well and it can then perpetuate and become a cycle within the family. Goldenberg and Goldenberg (1990, p. 199) say that psychological impairment in a child is enabling to the parents as they will simply focus attention on the child and ignore or deny their own lack of differentiation. This will only further inhibit the child’s development of self as well as support the already dysfunctional marital relationship. Sibling Position Sibling position is a concept that Bowen stressed. He believes that each child has a place in the family hierarchy and therefore was more or less likely to fit certain projections. For example, the oldest sibling is more likely to be the mature, responsible one. Whereas the youngest child will more likely be the class clown, irresponsible and immature one. While this concept is well known and maybe even intrinsic to most people, Bowen believes this to be key when understanding differentiation and working within the family emotional system. Emotional Cutoff The seventh concept that Bowen developed for his theory is called emotional cutoff. Most people have experienced this concept or have at least heard of it. Goldenberg and Goldenberg (1990) write that emotional cutoff is a flight from unresolved emotional ties, and is not true emancipation from the family (p. 225). Emotional cutoffs do several things; they reflect a problem, such as underlying fusion between generations. They solve the problem by reducing the anxiety in the cutoff relationship. And finally, they create a problem by isolating people who might benefit from closer contact. Fritzlan (1991) notes that cutoffs most often occur in families where there is a high level of anxiety and emotional dependence. Bowen has suggested that when emotional cutoffs exist between parents and grandparents, then a cutoff between parents and children of the following generation increases in likelihood. It is easy to see how cutoffs can occur and how the other key concepts if not understood or resolved can cause an emotional cutoff in a family relationship. Societal Emotional Process Finally, the eighth key concept is societal emotional process. This process is in a way like the family projection process except scaled to a societal level. Families that deal with discrimination, prejudice and persecution will pass on to their children coping methods and ways to which they survived these factors. Basically, these are social expectations about racial and class groups, the behaviors or each gender and their effects on the family. Andreas Viklund (2009) noted that the family unit and society as a whole have the task of promoting the long term interest of individual members and the society as an entirety. Evaluation and Validity of Bowen’s Theory While Bowen is considered to be one of the most effective theorists in marriage and family arena of therapy, there are both strengths and weaknesses to his ideas. His eight key concepts are great tools for therapists to use as a guide for therapy, but it is important to note the validity of his theory and to review his theory in a more critical way. The main concept that Bowen teaches is differentiation of self. This is the founding idea for all of his concepts. Differentiation of self is very important, however Bowen did not leave a sufficient tool as a means to measure clients’ differentiation of self. Richard et al (2004) note that Bowen suggested that clinicians could use a differentiation-of-self scale ranging from 0 to 100; however, he provided few guidelines to help clinicians reliably and accurately assign an appropriate score. Indeed, he claimed that the concept was not quantifiable for researchers. Consequently, Bowen’s scale has been useful only as a theoretical tool. In the last decade there have been two scales, Haber’s Level of Differentiation of Self Scale and Kowron’s Differentiation of Self Inventory, that were developed as a means to measure differentiation. Richard et al (2004) researched the validity of these two scales with Bowen’s theory by having two experts in Bowen theory rate the relevance of the items in these scales. The first scale significantly correlated with chronic anxiety and psychological distress, which is consistent with Bowen theory and, thereby, demonstrates sufficient validity. The second scale was also consistent with Bowen theory, the Differentiation of Self Inventory correlated significantly with chronic anxiety, psychological distress, and marital satisfaction. In addition, confirmatory factor analysis demonstrated psychometric support for the four subscales. Bowen theorized that people marry according to their same level of differentiation, this is called the multigenerational transmission process. Bowen simply stated, â€Å"People who marry have the same level of differentiation of self (Kerr & Bowen, 1988, p. 225). This is because each spouse has the â€Å"same need for emotional reinforcement from the relationship† (Kerr & Bowen, 1988, p. 171). This concept is probably one of Bowen’s weakest. There have been numerous studies, Richter (1998), Richards (1988) and Skowron (2000) just to name a few, that totally refute this idea of Bowen’s. While this does not necessarily knock down his entire theory it does poke some holes in it and force the common therapist to rethink their approach to working with married couples and their families. While the above concept is a fairly weak one, there is another aspect of multigenerational transmission process that proves to be stronger. There is a vast amount of research supporting a specific aspect of Bowen’s concept of multigenerational transmission process. The aspect that parents’ and children’s values and beliefs are highly correlated seems to have strong validity according to studies. Many of these studies were conducted in the field of social gerontology and date back to the early 1970s when research about the â€Å"generation gap† was conducted to examine continuity between generations (Troll & Bengtson, 1979). These studies have consistently found that parents’ and children’s values and beliefs are highly correlated, as assumed by Bowen. There is also a substantial amount of literature that gives evidence that levels of individual and relationship functioning are passed on from one generation to another. For example, Richard et al (2004) write that studies have revealed that there is a multigenerational transmission process for violence (Alexander, Moore, & Alexander, 1991), divorce (Amato, 1996), and marital quality (Feng, Giarrusso, Bengtson, & Frye, 1999). Richard at al (2004) also remarks that â€Å"research has also shown that eating disorders (Whitehouse & Harris, 1998), depressed affect (Whitbeck et al., 1992), and alcoholism (Sher, Gershuny, Peterson, & Raskin, 1997) are transmitted inter-generationally† (p. 9). Through many studies testing different aspects of Bowen’s theory there are and will continue to be weak points exposed. However, there proves to be a vast amount of validity to his theory as well. The weakest suggestion is definitely that people marry according to their own differentiation. In my own life Bowen’s idea proves to be untrue and while looking at different marriages around me I do not see any sort of pattern in this regard. If anything, I have observed people marrying opposite of their own differentiation level rather than finding a spouse who matches their level of differentiation. Even still, differentiation of self as a whole demonstrates to be the most valid and prominent idea in Bowen theory, both Biblically and psychologically. Biblical Integration and Evaluation I believe God was first to introduce the idea of differentiation of self, especially differentiation of self when entering into marriage. Genesis 2:24 says, â€Å"For this reason a man will leave his father and mother and be united to his wife, and they will become one flesh.† According to this verse it seems that differentiation is shown by one’s ability to leave their parents before they can rightly cleave to their spouse. Since Bowen emphasizes the need for a person to be emotionally differentiated from parents in order to maintain healthy balances of individuality and togetherness in ensuing relationships, this seems to be paralleled with the command presented in Genesis. According to Bowen and Kerr (1988), only a differentiated person can be securely attached. Furthermore, this seems to be God’s stance on differentiation as well. It seems that God, being omnipotent and all knowing, designed marriages to work out best when spouses are healthily differentiated from their families of origin. In my opinion, differentiation of self is very important and seeing how the Bible supports this idea I feel even stronger about its’ significance. This is the main reason I chose to write about Bowen’s Theory to begin with. I appreciate Bowen’s eight concepts, as I believe they are great tools for therapists. The concepts help the therapist to work within this theory without feeling lost or overwhelmed by the new ideas or different facets they are implementing into the therapy session. Even more personally, I think that my own differentiation of self has been weak until the last year or so. This is another reason I chose to work with Bowen’s Theory. When I first got married I was very attached to my family and often chose them over my husband or even over myself. I know that this not only hurt my husband’s feelings, but also the quality of our marriage. When I finally understood that I was spending too much time with my parents and choosing their events over quality time with Elden (my husband), things drastically changed between us. Many problems we were having fixed themselves and he became significantly happier. Elden emphasized to me that he felt much more respected by me when I began deferring to him rather than my parents regarding issues. And in turn, I began to feel much more loved by him because he became mindful of the way he was treating me since it was  obvious I was making conscience decisions to be more attached to him and to my own independence than my family. While I still spend a good amount of time with my family, Elden is much more willing to spend time with them along with me because he knows and feels that he always comes first. Also, I take much more time for myself and the things I enjoy, which makes everyone happier. Looking back I wish that I would have truly understood differentiation of self before getting married, but I am so grateful that I did learn it early on as it will only help us for the rest of our lives together. Seeing how this very small aspect of a lack of self-differentiation played out on my own life drew me to Bowen’s Theory. I wanted to understand how great of a role this theory could play in everyday life. I see now that differentiation of self has a much larger role in familial success than I had thought. And I believe Bowen’s eight aspects only further make the point of this theory’s significance in family systems therapy. Case Study Looking at my own life would be a perfect case study for Bowen Theory. However, since Elden and I did not get any therapy for our issues it would be difficult to use. Keeping my previous story in mind, here is the profile of the case I have chosen to illustrate: The client family consists of three boys and a mother and father. Stan, the father, called in to make an appointment because his wife, Jen who is in her late 40’s, is having anxiety attacks and is overwhelmed by her three sons. She tends to yell at the boys and feels like she has not patience for them anymore. Stan says he has been out of a job for three years and Jen ‘s parents have been supporting their family for the last 6 months. The boys, Joel, Derek and Steve range in ages from pre adolescent to late teens, the eldest being Steve who is graduating from high school soon. Stan reports that they are very high energy, but well behaved and successful in their school and sports activities. Stan emphasizes that h e is most worried about â€Å"mom†, Jen, and thinks the boys are handling things just fine, as is he. After seeing the family as a whole once it is obvious that Jen is not the main problem, it is Stan. However, since Stan is out of work Jen is taking  on the stress of the family and it is more than she can bear. The three boys are very close to their parents and the youngest one, Joel, is totally fused with Jen. Joel sat on Jen’s lap during the session and acted very much like a baby when she was not able gives him her full attention. Stan seems to have come to terms with not having a job and the fact that Jen’s parents are supporting them, however he continues to call Jen â€Å"mom† and talk about how sensitive and delicate she is. There seems to be a lack of intimacy between Stan and Jen along with a lack of respect for one another. And finally, the only one of the children who does not call Jen â€Å"mommy† is Derek, the middle child. Goals, Treatment Plan and Interventions Before presenting the family’s treatment plan and prognosis it is important to understand what the goal of Bowen family systems therapy is. The goal is to increase the capacity of one or more members to adapt to and deal with the constant change and evolution of family life. Graefe (1955) describes the differentiation effort by using a metaphor from sailing: â€Å"you cannot change the velocity of the winds, but you can change the direction of the sales† (p.2). It is with this goal in mind that the treatment plan can be created. To begin, this family’s treatment plan will be to complete a genogram so that I can fully understand their families of origin. It is easy to see that in this family there is a lot of triangulation, mostly between the parents and Steve, the oldest son. At times Derek takes Steve’s place in the triangulation between Stan and Jen. However, he is mostly in an alliance with Stan and has picked up much of his father’s sexist attitudes. The genogram will allow me to see if there was any domestic violence or abuse in the family’s history and will also allow me to get a better idea of the attitudes men had towards women in Stan’s family of origin. Furthermore, the genogram will help indicate how differentiated Stan and Jen are from their own parents and how self-differentiation looks in their family’s past. The genogram will reveal many aspects of Jen and Stan’s family history, some more important than others, but all useful in understanding this couple. Once the genogram is completed I will be able to focus on generational issues. However, in order to help the family more immediately, decreasing the anxiety that Jen is feeling will be absolutely necessary. When anxiety  is decreased presenting symptoms will begin tomodify or decrease. Nevertheless, this will mean that Stan, Steve and Joel will need to learn to be more differentiated from Jen. Stan is interesting, because he has a very sexist attitude toward Jen, but totally relies on her and her parents for most things in life. He needs to recognize this in order to help Jen lessen her anxiety. One way in which I will help the boys become more differentiated from Jen is by, first of all, asking Stan to stop calling Jen â€Å"mom†. Since Stan sets the tone and attitude for his children, having him break this habit will be helpful. It might also create a more intimate attitude toward the couple. Furthermore, Joel will need to sit at least two chairs away from Jen for all futu re sessions. And finally, Jen will be asked to allow Joel to speak for himself so that he can find his own voice. Part of this family’s treatment plan will rely on my use of interventions. It will be very important that I am able to model to them what healthy parenting relationships may look like. I also will need to develop a functioning healthy triangle between Stan, Jen and myself. I believe that once the parent’s relationship is put into a more healthful place, the children will begin to differentiate themselves from their parents. A component of working on Jen and Stan’s relationship will include Stan having more communication with his own mother and with Jen’s parents. It will also include Jen and Stan taking some time out to research their own family history which will hopefully enlighten both of them on a few different levels. Finally, Jen’s major homework will be to take an hour out of each day where she is not available to her family in any capacity and she must journal about this process three times a week. This â€Å"homework† will expectantly allow her family to learn to differentiate themselves from her and reduce some anxiety in her immediate stage of life. Also, I believe this exercise will be very eye opening for Stan to see how much he actually relies on Jen. Stan and Jen’s family should continue therapy for a minimum of one year, as Bowen believes four years is a more reasonable prognosis schedule. If the children do not continue, Stan and Jen should follow through with couple therapy. I would imagine that couple therapy will be more beneficial in the  long run and that their sons will only need to be in family therapy initially. In fact, if I have done my job properly the children will want to discontinue therapy on their own accord. This will be a great indication of the differentiation they are achieving. However, once Joel, Derek and Steve terminate their role in therapy the reason why Stan and Jen will need to continue is so they can fully appreciate the generational transmission process and understand how their emotional projection onto their children is prohibiting growth and differentiation in their circle of five. Conclusion Bowen Family Systems Therapy is a therapy that focuses on emotional process rather than content. Murray Bowen’s eight concepts outline this idea of emotional process very clearly and make following a system and intervention plan easier for a therapist. While some of Bowen’s Theory and concepts are based on his own secular viewpoint, God shines through this theory in His own way. Biblically, many facets of Bowen’s theory are sound which only make a better case for the knowledge that the Bible has to offer the world. Since God is the Ultimate Counselor, it makes sense that differentiation would be mentioned in His Word first. In conclusion, looking at the case study, along with the treatment plan, interventions and prognosis one can get a much better idea of how Bowen Theory can be implemented into family therapy. The family depicted in the case study thought that the problem was the mother, Jen. But it turned out that she was not the only problem. In the treatment plan it was important to focus on the family’s emotional process rather than â€Å"fixing† Jen. All of the members of the family needed to learn to think on their own two feet and live parts of their lives without Jen’s approval. Once this happens, Jen should feel substantially less anxious and angry. Thus, this case was classic for employing Bowenian Therapy. However, Bowen Family Systems Therapy can be applied to any case and will always achieve satisfactory results as Bowen is a master at family therapy. References Fritzlan, L. (1991). How to Get Your Own Life and Not Get Overwhelmed by Your Family. Pacific Grove. Brooks/Cole Publishing Company. Goldenberg, I., Goldenberg, H.(1990). Family Therapy: An Overview. Pacific Grove, CA. Brooks/Cole Publishing Company Kerr, M., Bowen, M. (1988). Family Evaluation: An Approach Based on Bowen Theory. New York, NY. W.W. Norton & Company. Miller, Richard B., et al. (2004). Journal of Marital and Family Therapy. Family Systems Therapy: Is Bowen Theory Valid? A Review of Basic Research. Blackwell Publishing. http://www.interventions.net/BowenTheoryUpdated.pdf

Bystander Apathy And Effect Of Bystander - 1084 Words

Bystander Apathy and Effect Bystander effect, or also known as bystander apathy, is a social psychological phenomenon that attributes to cases in which others do not help people in need while others are around. The possibility of help is contrarily connected to the amount of bystanders. Basically, the larger amount of bystanders the less likely people will help the one in need. Various variables help to explain why the bystander effect occurs. These variables include: ambiguity, cohesiveness and diffusion of responsibility (Wikipedia Contributors). It was a Friday March 13, 1964, 28-year-old Catherine Genovese had arrived home when she was attacked with a blade by a man named Winston Moseley. She yelled for someone, anyone to come and help her. People didn t move an inch to help. People didn t want to get involved was what they said, they didn t call the police. The attacker saw apartments illuminate nearby. He knew people were watching the crime he had started. 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In other words, the greater the number of bystanders, the less likely it is that any one of them will help