Wednesday, November 27, 2019

NEGATIVE REVIEWS

NEGATIVE REVIEWS Okay, lets talk about this. Ive been watching people run rampant across the web, in various writers groups, talking about negative reviews. Yes, they are devastating to writers. Yes, they can make you mad and crave to strike back. You will never please every reader. Someone will eventually think you are absolutely stupid for what you wrote. Your characters were two-dimensional. The plot never made a valid point. The setting was mundane. The red herrings were too obvious. The romance too cheezy . . . predictable, shallow, poorly written, etc. And yes, these people have a right to leave a review. You chose to present your work to the public. Do you think nobody will have an opinion on it? Of course you want four- and five-star reviews. Maybe they made a mistake in the review, like saying your setting was New Hampshire instead of Vermont. Maybe they thought it was a mystery when it was a romance. Maybe they prefer literary and got a commercial sci-fi, and are frustrated they wasted their time. They may have confused the title to mean one topic, then the book took off in another direction. But even if they did not read the entire book, they are entitled to an opinion. There are horror stories abounding these days, where naysaying groups are banding together to bash bad writing Lets just stop here and say that we should treat each other with respect. I have a few iffy reviews. No, I did not chastise them, just as I hope nobody would chastise me for any review I left. Lets try to be professional. Lets try not to toss comments out there anonymously. Lets struggle to post our best work and leave our best reviews. And lets hold our tongues if we dont like what someone else has said. Its so tempting to throw out too-quick remarks on the Web. Publishing and writing is difficult enough as it is without us fueling the fire of negative commentary. But . . . we do owe authors the courtesy of a review. No, Im not pandering for reviews. Ive been as negligent as anyone in reading a book and moving on. Now, I try to make a point to pick my stars and leave comments at Amazon or Goodreads, if for no other reason than to thank the author for spending so much time and effort to put yet another book out there for the reading public.

Saturday, November 23, 2019

Simple Laver (to Wash) Verb Conjugations in French

Simple Laver (to Wash) Verb Conjugations in French When you want to say to wash in French, use the verb  laver. Alternatively, if youre going to wash someone or something else,  baigner  is used.  Laver  is relatively easy to remember because it sounds like lather, which is what soap does.   Conjugating the French Verb  Laver In order to change  laver  to mean washed, washing, or will wash, a conjugation is required. While there are more forms to learn in French than in English,  laver  is a  regular -ER verb  and it follows a standard pattern. Before you can conjugate  laver, identify the verb stem, which is simply  lav-  This is what we will attach the infinitive endings too. In French, we have multiple endings to remember for each tense. Thats because each subject pronoun requires a new ending. For instance, I am washing is je lave  and you are washing is  tu laves. Likewise, nous laverons means we will wash while I will wash is je laverai.   Subject Present Future Imperfect je lave laverai lavais tu laves laveras lavais il lave lavera lavait nous lavons laverons lavions vous lavez laverez laviez ils lavent laveront lavaient The Present Participle of  Laver Adding -ant  to the verb stem of  laver  results in the  present participle  lavant. Not only is this a verb, it can also become a noun, adjective, or gerund in certain contexts. The Past Participle and Passà © Composà © Beyond the imperfect, you can use the  passà © composà ©Ã‚  to express the past tense washed in French. To construct this, begin with the subject pronoun and a conjugate of the  auxiliary verb  avoir. Then, attach the  past participle  lavà ©. For example, I washed is jai lavà © and we washed is nous avons lavà ©. More Simple  Laver  Conjugations to Learn Its best to concentrate on the above forms of  laver  and commit them to memory first. When youre comfortable with those, add the following forms to your vocabulary. You may not use them often, but they are useful. The subjunctive verb mood implies uncertainty while the conditional form says the action is dependent on something else. In literature, you will find the passà © simple or the imperfect subjunctive in use. Subject Subjunctive Conditional Pass Simple Imperfect Subjunctive je lave laverais lavai lavasse tu laves laverais lavas lavasses il lave laverait lava lavt nous lavions laverions lavmes lavassions vous laviez laveriez lavtes lavassiez ils lavent laveraient lavrent lavassent The imperative verb form is useful for short demands and requests. This is the one time when its acceptable to skip the subject pronoun: use lave rather than tu lave. Imperative (tu) lave (nous) lavons (vous) lavez

Thursday, November 21, 2019

NAFTA Essay Example | Topics and Well Written Essays - 2000 words

NAFTA - Essay Example Reduction of Tariffs and other Controls Basic economics predicts that the reduction of tariffs and other controls on imported goods will probably lower domestic production and employment in these sectors. There should also be a corresponding increase in activities oriented towards exports (MacArthur 33). In principle, one can investigate the net effect of liberalization on output and employment. Currently, this question has important ramifications in both Canada and Mexico, even though the contexts are quite different--Canada has lowered some barriers as part of the Free Trade Agreement signed with the United States, while Mexico's adhesion to the GATT required a unilateral tariff reduction, much larger than that of Canada. In both these countries, the tariff reduction has been accompanied by a recession, which has been sharper in Mexico. Neither case is an ideal test of liberalization. Canada has been lowering tariffs for some time, while Mexico's recession had begun before the GAIT accord, as a result of the debt crisis. With regard to Canada, the tendency is that more of the coefficients on the liberalization dummy variables in the labor demand equation are large and statistically significant. This is the case for the following sectors; food, leather, textiles, wood, printing, transport equipment, and electrical equipment. This finding is robust to changes in the specification of the equation. Thus, even given the level of production, there still was a strong tendency for labor use to fall.

Tuesday, November 19, 2019

Comparison between EDF group (lectricit de France) and E.ON S E from Assignment

Comparison between EDF group (lectricit de France) and E.ON S E from an investor's perspective point of view - Assignment Example It is assumed that the reader has basic knowledge of these tools of analysis. Capital Asset Pricing Model (CAPM) According to Rai University: â€Å"The CAPM was developed to explain how risky securities are priced†¦CAPM aims at a more practical approach to stock valuation.† The assumptions of CAPM include: 1. Investors hold diversified portfolios 2. Single-period transaction horizon 3. Investors can borrow and lend at the risk-free rate 4. Perfect capital market (Rai University, 2013) Capm reflects that investors need to be compensated in two ways Time Value Of Money Risk (Investopedia, n.d.) The risk-free (rf) rate in the formula represents the time value of money invested at a minimum rate while the other half of the formula represents market risk applicable to the company. CAPM is in the view that the expected return of a stock is equal to the rate on a risk-free stock plus a risk premium. If the expected return does not match or meet the required return then any such investment is termed to be not feasible and is not to be carried out. The betas calculated in the attached working represent the risk of the specific company in relation to the market. When coupled with the market equity risk premium and the risk free rate, we can establish a minimum rate of return that would be required by the shareholders in relation to risk and returns in the market The calculated ROE of both companies is in the 5%-7% range showing that the companies’ shareholders require a minimum return of 5% as compared to the risk and return level they face in their investment in the company’s stock. CAPM is not an absolute model as it faces many limitations. It assumes markets are information efficient and all investors preferences are the same. These assumptions may not hold true in the actual market place and so, there are other models to calculate required return on equity, such as the gorden growth model or the earnings multiplier model. The major assumptio n in CAPM relates to perfect capital market and the assumption of all perfect information being available to investors. This introduces the concept of efficient market hypothesis. Efficient Market Hypothesis - EMH Many different theories state that it is simply impossible to beat the market. This is mainly due to the fact that market efficiency leads share prices to reflect all relevant information at any given time. The Efficient Market Hypothesis believes that all the stock traded always hold their fair value hence it is impossible for the buyer to purchase undervalued stocks or for the seller to sell at an overvalued price as stated by Malkiel, 2003. Due to this the only way that any investor may get a higher return is by getting hold of high risk stocks or a balanced portfolio (Pesaran 2010) On the other hand people against the hypothesis highlight the example of Warren Buffet beating the market consistently over fairly long periods (CBS, 2012). â€Å"Beating the market† is considered impossible under the efficient market hypothesis. Another aspect highlighted by those against the theory is events of 1987 during which the Dow Jones Industrial Average fell by more than one fifth in a day. This gives proof that the prices of stock may show a deviation from their fair values. Efficient Marke

Sunday, November 17, 2019

Making sense of data Essay Example for Free

Making sense of data Essay This is due to the atoms of the metal gaining kinetic energy. As they move faster they collide with passing electrons, inhibiting their passage. This creates not only resistance, but also more heat as electrons try to get rid of their energy. Considering all factors, I think that the results still clearly portray that there is a positive correlation between the length of wire and resistance. The resistivity of the metal can be calculated by using RL=k Where: R is resistance L is length K is the constant of resistivity (The ability of a metal to conduct). To maximise accuracy, I will use the point closest to the line of best fit to calculate this value. RL=k 200. 7=k 14? m=k This figure is a very rough approximation due to the Inaccuracy of the equipment used. Experiment 2: Cross-sectional Area and Resistance The purpose of this experiment is to prove the relationship between cross-sectional area and resistance. As the cross-sectional area increases, the resistance should decrease. This should happen because there will be more room for the electrons to flow through the metal. There will be fewer collisions, thus less resistance. This experiment was conducted by using multiple strands of wire, side by side. In order to calculate the total cross-sectional area, the number of strands multiplied the cross-sectional area of one strand. Note: Where the AreOhms column says E, this refers to Exp or x10^-4 ect. Cross-Sectional Area (m ) Amps (mA) Volts(V) Ohms(? ) Area(m ) Ohms(? ) Inv 0The cross-sectional area of wire used was 3310 cm, and the length was 1m for every trial. Using data from the above table: Yet again the resistivity can be calculated, this time using the equation: R = ? L A Where: R is resistance ?  m A graph to show the relationship between 1/R and Cross-sectional Area The positive correlation illustrates the proportionality between 1/R and the cross sectional area. The straight line is due to 1/R being the inverse of R. Instead of the resistance decreasing as the area increases on the graph, it makes both axes increase. This makes it easier to extract trends and identify errors. Also the regression of plots can be calculated. The regression of this particular line is 9. 919. This implies that the results plotted are almost perfect, that being 1. This exemplifies that there is definitely a relationship between the cross-sectional area of wire and the resistance. I would imagine that the minute errors are systematic. Small miss-calibrations in the equipment could lead to such errors, and using analogue meters would definitely contribute to this Conclusion In conclusion, both experiments have proven the relationships between the dimensional properties and resistance of wire. In each experiment, the resistivity of the wire was calculated. As it is a constant, it should always be the same for that particular wire. However, the resultant values arent incredibly similar. This may be due to the fact that Nichrome is an impure metal. Composed of both Chrome and Nickel, it may be un-uniformly proportioned, thus giving a different resistance. I would consider the second value to be the most accurate due to the fact that the line of regression on the graph is very close to 1 (perfect). It is very evident that there was a much larger error margin for the first set of results which could also be due to` lack of accuracy when measuring lengths of wire. Calculating is a much more reliable method, as illustrated in the cross-sectional area experiment. If I were to improve the experiment, I would use digital meters, which will have a much higher resolution and accuracy. To further the integrity of my results I would ensure that all measurements are made accurate and exact. As Physics Making Sense of Data Coursework 1 Calvin Stewart 22/04/2002 Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Electricity and Magnetism section.

Thursday, November 14, 2019

Wal Mart Company Overview Essay -- essays research papers

â€Å"Basic History Overview† Wal-Mart's history is one of innovation, leadership and success. It started with a single store in Rogers, Arkansas in 1962 and has grown to what is now the world's largest - and arguably, the most emulated - retailer. Some researchers refer to Wal-Mart as the industry trendsetter. Today, this retailing pioneer has annual revenues of over $100 billion, 3,000 stores and more than 750,000 employees worldwide. Wal-Mart operates each store, from the products it stocks, to the front-end equipment that helps speed checkout, with the same philosophy: provide everyday low prices and superior customer service. Lower prices also eliminate the expense of frequent sales promotions and sales are more predictable. Wal-Mart has invested heavily in its unique cross-docking inventory system. Cross docking has enabled Wal-Mart to achieve economies of scale which reduce its costs of sales. With this system, goods are continuously delivered to stores within 48 hours and often without having to inventory them. This allows Wal-Mart to replenish the shelves 4 times faster than its competition. Wal-Mart’s ability to replenish theirs shelves four times faster than its competition is just another advantage they have over competition. Wal-Mart leverages its buying power through purchasing in bulks and distributing the goods on it’s own. Wal-Mart guarantees everyday low prices and considers them the one stop shop. Case Overview   Ã‚  Ã‚  Ã‚  Ã‚  The case study starts off with quotes from Wal-Mart executives with their thoughts of how employees/consumers should feel about the arguably most innovative retailer. â€Å"Wal-Mart employees who do not think globally are working for the wrong company.† â€Å"Wal-Mart must think and act as if it’s a global company. Otherwise, it cannot grow enough in the United States to maintain its stock price. It needs to be in South America. It needs to be in Asia. It needs to be in Europe.†   Ã‚  Ã‚  Ã‚  Ã‚  Wal-Mart has taken their mind and cash over the last 20 years to become the world’s largest retailer. Wal-Mart had a base of 2,200 stores in the 80’s, closing out of the 90’s with a bang of 3,600 stores and $4.4 billion in net income. Spurred by NAFTA, Wal-Mart took advantage foreseeing potential growth in the foreign markets. Currently they have stories in the following countries: Mexico, Puerto Rico, Canada... ...nment.   Ã‚  Ã‚  Ã‚  Ã‚  One of Wal-Mart’s main competitors would be Franklin, which is currently struggling at this time. (I better get my Wal-Mart set up quick.) Many of the Australian retailers such as Aldi, Tesco, and Ahold, who previously relied on specials, would be forced to reduce their daily prices to compete with Wal-Mart’s everyday low price strategy. Low-Prices are the foundation of Wal-Mart’s ideas and strategy and could surely beat out Australia’s smaller end retailers. Another are in which Wal-Mart would prosper is with tourists,. Wal-Mart is well known and trusted , and in high tourism cities such as Sydney, travelers would be more likely to shop at a place they know and trust. Its inevitable that while on vacation for example, people forget to pack or run out of necessities such as toothpaste, shampoo, and deodorant, etc. Why not go to Wal-Mart and get all these things and pick up the few extra goodies you didn’t realize you needed.   Ã‚  Ã‚  Ã‚  Ã‚  I thinks Wal-Mart’s normal marketing strategies are traditional marketing strategies, ideal for the Australian culture. Australians expect the quality they need at the prices they can afford.

Tuesday, November 12, 2019

Philosiohy Comparison Essay

Continental philosophy, Pragmatic philosophy, and Analytic philosophy are all three forms of philosophies that are in response to Hegel. The differences began within English speaking countries and European speaking countries, which off-set into two separate traditions. Continental philosophy is the most different in its response to Hegelian idealism in Europe in the 19th and 20th century. The main schools of philosophical thought are existentialism, phenomenology, hermeneutics, deconstruction, and critical theory, being that existentialism and phenomenology are the two prominent schools. Some of the themes of existentialism include â€Å"Philosophy must focus on the individual in her or his confrontation with the world,† and â€Å"Senselessness, emptiness, triviality, separation, and inability to communicate pervade human existence, giving birth to anxiety, dread, self-doubt, and despair,† (Moore, B. N., & Bruder, K. , 2011, p. 154). Continental philosophers do not agree that science is the best way to describe the ways of life and emphasize on metaphilosophy. To me, Continental Philosophy is difficult to describe because it seems critical instead of expressive. Next, Pragmatic philosophy is the main tradition of philosophy in the United States. Overall, Pragmatic philosophy speaks of the lack of an absolute truth. The truth can change accordingly to any situation depending on the time and place. The three best known pragmatists are C.S Peirce, William James, and John Davey. Instrumentalism, which is Dewey’s product of pragmatism, says that human activity and human thoughts are instruments used by humans to solve practical problems. They believed that truth varied from person to person depending on where he/she wanted to progress in life. Lastly, Analytic philosophy is the main tradition of philosophy in England and later in the United States. Of course the main purpose of Analytic philosophy is analysis, which expresses complex concepts into more simple concepts. A philosopher, Bertrand Russell whose emphasis was mainly in mathematics, related to logicism. Logicism says that mathematical truths can be proved from principles of logic. Russell along with G.E Moore and Gottlob Frege disagreed with Absolute Idealism, but also traditional philosophy all together. Continental philosophy, Pragmatic philosophy, and Analytic philosophy all have quite different concepts but have been conceptualized around the same roots. References Moore, B. N., & Bruder, K. (2011) Philosophy: The Power Of Ideas. (8th ed.). New York, NY: McGraw Hill.

Sunday, November 10, 2019

Cost Centres, Profit Centres, Investment Centres Essay

The increasing complexity of today’s business environment makes it virtually impossible for most firms to be controlled centrally. Decentralisation is a necessary response to this increasing complexity and involves the delegation of decision-making responsibility by senior management to sub-ordinates. The structure is such that decision making is dispersed to various units within the organisation, with managers at various levels making key decisions relating to their centre of responsibility. These centres of organisational activity are known as responsibility centres and may be defined ‘as a unit of a firm where an individual manager is held responsible for the unit’s performance.’1 The performance of each centre and its manager is measured and controlled through a system of responsibility accounting which is based on the principles of locating responsibility and tracing costs/revenue/investments etc. to the individual managers who are primarily responsible. The division of the firm into separately identifiable units of responsibility allows for more accurate measurement of managerial performance because local information is more thorough. Overall, in order to obtain an accurate measurement of managerial performance, measures should be based on elements which the manager can control or significantly influence. There are three main types of responsibility centre. A cost centre is the lowest level of responsibility, and performance is measured in terms of the costs incurred by it. Cost centres do not generate revenue and therefore have no profit objectives, which differentiates it from profit and investment centres. Managers of cost centres are accountable only for controllable costs and are not responsible for level of activity or long-term investment decisions. Managerial performance is measured by efficiency of operations in terms of the quantity of inputs used in producing a given output. The basis of this type of measurement lies in comparing actual inputs to budgeted controllable costs or some predetermined level that represents efficient utilisation. Cost control and efficiency of operations are the main elements of this type of unit. However, costs in general can be difficult to measure, trace and allocate and it can be difficult to differentiate between controllable and uncontrollable costs. This poses a major drawback for the evaluation of cost centres and their management, since cost is its main element of measurement. The focus being mainly on costs, makes this centre some-what weak in terms of evaluation and measurement of managerial performance. Cost centres can be split into two different types; standard cost centres and discretionary cost centres. In the former, measurement is exercised by comparing standard cost with actual cost. Variances would be indicative of the efficiency of the centre and therefore its managers’ performance. Discretionary cost centres are centres where output cannot be measured in financial terms, for example advertising and publicity, R&D etc. ‘Control normally takes the form of ensuring that actual expenditure adheres to budgeted expenditure for each expense category.’2 However, a major problem with this type of responsibility centre is the measurement of the effectiveness of expenditure and the determination of the efficiency of the centre itself and its management. A profit centre offers an additional element to the measurement process in that both inputs and outputs are measured in monetary terms. The manager of a profit centre has increased autonomy as s/he is responsible for revenue as well as costs; hence it is easier to measure the effectiveness and efficiency of managerial performance in financial terms. ‘In this situation, managers are normally free to set selling prices, choose which markets to sell in, make product-mix and output decisions and select suppliers.’3 A profit centre differs form a cost centre in that its main objective is to maximise profit and the performance of the manager is measured in terms of profit made. Top executives allocate assets to a profit centre, and the manager is responsible for using these assets to make a profit. Each profit centre has a profit target and has the authority to adopt such policies that are necessary to achieve these targets. Profit centre managers are evaluated by comparing actual profit to targeted profit. Profit analysis using profitability ratios or segmented income statements are used as a basis for evaluating managerial performance. The major issue with profit statements is the difficulty in deciding what is controllable or traceable, and in order to assess the managers’ performance rather than the economic performance of the unit, measures must be based on controllable profit only. Another difficulty arises in allocating revenue and costs to profit centres, as it is unlikely that the profit centre is completely independent. This has prompted many firms to use multiple performance measures such as a balanced scorecard, which measures non-financial as well as financial elements of the unit. The measurement of profit is also compounded by the use of transfer prices and agreeing on its ‘fairness’. Transfer prices are allocated to goods transferred from one unit to another within a firm. The implication of transfer prices is that for the selling unit it will be a source of revenue and for the receiving unit it is an element of cost, and as a result each division may act in its own interests. Transfer pricing therefore has a significant bearing when calculating revenues, costs and profits of responsibility centres. The choice of transfer pricing method is important because it affects goal congruence as well as performance measurement. However, it is difficult to determine the correct transfer price, as there are a wide variety of methods available, varying from negotiation to approaches based on the market or based on cost. The investment centre manager has increased responsibility in comparison to the cost and profit centre managers and as a result there are further options for managerial performance measurement by top management. The investment centre manager has responsibility for revenue and costs, and also has the authority to make capital investment decisions. This type of unit represents the highest level of managerial autonomy. An investment centre differs from a profit centre in that investment centre management is evaluated on the basis of the rate of return earned on the assets employed or the residual income earned, while profit centre management is evaluated on the basis of excess revenue over expenses for the period. The manager in charge has the objective of profitability, depending not only on sales but also on profitability of the capital used. Overall, investment centres offer the broadest basis for measurement in the sense that managerial performance is measured not only in terms of profits, but also in terms of assets employed to generate those profits. Performance can be measured using a variety of tools, and this ensures that the drawbacks of one method are overcome by the merits of another. This in turn leads to more accurate results and is one of the main reasons why investment centres are so popular as a means of managerial performance measurement in large companies. Both the effectiveness and the efficiency of the manager can be assessed by reference to the accounting data available. Investment centres offer many qualities required for good managerial performance measurement. For example, they provide incentives to the unit manager, they can recognise long-term objectives as well as short-term objectives and the increased responsibility means there are more controllable factors for use in performance measurement calculations. Return on investment is a measurement approach in common use in investment centres. This method has the advantage of being simple and easy to calculate. ‘ROI expresses divisional profit as a percentage of the assets employed in the division.’4 It has the further advantage of motivating managers to achieve the best return on investments in order to achieve the associated rewards. ROI provides a return measure that controls the size and is comparable to other measures. It can be used as a common denominator for comparing the returns of similar businesses, such as other divisions within the group or outside competition. It is widely used and most managers understand what the measure reflects. However, some complications arise in the calculation of this method. For example, difficulties regarding the calculation of profit, some of which are described above. Profit can be defined in a number of ways and this enables the figure to be manipulated. In the case of the figure for investments, the question arises whether this should be total assets (gross or depreciated), total operating assets or net total assets. The result would differ in each case, but if consistency is maintained throughout the organisation, decisions would remain unaffected. Another difficulty that may arise in relation to this method is that managers may focus on self-interests rather than the overall goal of the organisation and some profitable opportunities may be ignored because s/he fears potential dilution of existing successful endeavours. Furthermore, ROI does not adequately recognise risk. A manager who generates a large ROI result may be investing in riskier assets which may not be consistent with organisational goals. Use of ROI as a managerial performance measure can lead to under or over investment in assets or incorrect asset disposal decisions, in order to achieve the result the manager requires to accomplish his reward. To overcome some of the above difficulties, many firms use residual income to evaluate managerial performance. This method seeks to motivate managers to invest where the expected returns exceed the cost of capital. For the purpose of managerial performance measurement, ‘it compares the controllable contribution of an investment with the targeted rate of return.’5 There is a greater possibility that managers will be encouraged to act in the best interests of the company. Another advantage of this method is that it is more flexible because different cost of capital rates can be applied for different levels or risk. Though ROI and RI operate on a similar basis, RI proves better in certain circumstances. For example, if ROI is chosen as the measuring technique, managers may be reluctant to make additional investments in fixed assets as it may bring down the ROI for their centre. RI calculation results would be more accurate in these situations. However, residual income does not overcome the problem of determining the value of assets or the figure to be used for profit. If RI is used in a short-term perspective, it can over-emphasise short-term performance at the expense of long-term performance. Investment projects with positive net present values can show poor ROI and RI results in early years, leading to rejection of projects by managers. Residual income also experiences problems in comparing managerial performance in divisions of different sizes. The manager of the larger division will generally show a higher RI because of the size of the division rather then superior managerial performance. Another drawback for this method is that it requires an estimate of the cost of capital, a figure which can be difficult to calculate. Economic value added is an extension of the residual income measurement. It measures surplus value created by total investments which include funds provided by banks, shareholders etc. Its key element is the emphasis on after-tax operating profit and the actual annual cost of capital. The latter aspect differentiates it from the RI measure, which uses the minimum expected rate of return. EVA is a further step towards encouraging centre managers to concentrate on the overall goal of the organisation rather than their own self interests, hence reducing dysfunctional behaviour. The above measures are financial measures. As stated previously, it is important also to study non-financial aspects, such as customer satisfaction, quality, internal processes, growth etc. in order to get a more complete picture when measuring managerial performance. The above measures also focus on performance within the investment centre and do not consider the performance relative to overall company objectives. In conclusion, it can be stated that in order to assess managerial performance as opposed to the economic performance of the division, it is vital to make a distinction between the controllable and uncontrollable elements used in the chosen calculations. Each measurement technique is not without limitations, but these difficulties can be overcome by using a wide variety of measurement tools and striking the right balance between them. Of the three types of responsibility centre, an investment centre can be considered to yield better results, as it allows for the broadest basis for measurement, making it widely popular as a means of managerial performance measurement. 1 C. Drury, Management and Cost Accounting, 6th Ed. P. 653 2 C. Drury, Management and Cost Accounting, 6th Ed. P. 654 3 C. Drury, Management and Cost Accounting, 6th Ed. P. 654/655 4 C. Drury, Management and Cost Accounting, 6th Ed. P. 845 5 IPA Manual, Management Accounting, P 239

Thursday, November 7, 2019

Across cultures, English is the word

Across cultures, English is the word The text is responding to a situation whereby English language is facing challenges in such a way that it is not clear whether it is a global language. There are instances in the text when the author is agreeing that English language has massively evolved into a major global language (Mydans, 2007).Advertising We will write a custom essay sample on â€Å"Across cultures, English is the word† specifically for you for only $16.05 $11/page Learn More However, the author does not take a firm position on whether English language is indeed global. This paper offers a rhetorical analysis essay on why English should be regarded as global language. It is also vital to explore how the writer has managed to establish his credibility in the text. The author has established his credibility by referencing other pieces of literary works from other authors. He has not taken all the credits for himself in the various arguments presented in the paper. In addition, ther e are myriads of sources that the author has cited in the text in order to support his arguments. Use of direct quotes is also instrumental in the text because it adds value and additional credibility. It is also evident that the writer has an attitude towards the subject matter since the audience can easily identify with both the mood of the writer and the text itself. The writer’s attitude towards the subject is quite skeptic. As already mentioned in the paper, the writer has failed to take a particular standing point regarding the issue of English being a global language. It is interesting to mention that the piece of writing contains various sub-themes from other authors even though he tends to neither support nor refute the notion that English is a global language (Mydans, 2007). The author is also quite frank in his description of English as the ‘king of languages’. He attains this by citing fascinating statements from other literary sources. The text is ta rgeting a particular audience or readers. The audience can be grouped into primary and secondary. The primary audience of the text is basically learners of English language both in grammar and in literature. Since this language is being discussed as a global entity, students of English language are definitely the primary audience who are supposed to be furnished with such information.Advertising Looking for essay on languages? Let's see if we can help you! Get your first paper with 15% OFF Learn More In addition, teachers of English should also be regarded as the primary audience that are being targeted by the text bearing in mind that they are supposed to learn the language and be acquainted with it even as they teach the various versions. The secondary audiences are individuals who have great passion for English language. These are people with inner desire to learn more about English as a language especially in terms of its origin, growth as well as current and future developments. The author has built several arguments in the paper that are supposed to persuade the reader to agree with the given piece of writing. The major argument in the text revolves around whether English should be treated as global language. The author has indeed attempted to circumnavigate the argument by citing and quoting various pieces of works that have been written by other reputable authors. At the initial point, the author begins the text with an introduction and a thesis statement that highlights what is to be discussed in the paper. After the introduction, the author builds the argument by presenting his individual understanding of the subject matter before eventually going deep into the issues to be discussed. Nonetheless, there is no concluding point in the text where the author agrees to own or wind up the argument (Mydans, 2007). There are also other arguments and perspectives that the author has presented in the text. Some of the arguments include historical development of English, globalization, the influence of technology in the development of English language and the cross cultural influence of English in the world of linguistics. He has also employed pathos, logos and ethos in the text as described in the remaining section of the paper. English is one of the fastest growing languages across the world today. It has largely been boosted by the current trends in technology and globalization. The progressing dominance of this language has been discussed with cross reference to a published article by Seth Mydans. Although the author argues that English language may never become a global language, there are clear indications that it is indeed growing at a very fast rate that cannot be reversed at all. The author has also employed excellent use of pathos, ethos and logos in the piece of writing.Advertising We will write a custom essay sample on â€Å"Across cultures, English is the word† specifically for you for only $16.05 $11/page Learn More He has offered a detailed description on English language as a whole. However, the author has failed to convince the audience whether English language will ever become a global language. This is one of the glaring weaknesses in the article when rhetorical analysis is conducted. The author has also attempted to explain why English language has transited itself into the â€Å"king of languages†. He has achieved the latter by carrying out an interview with quite a number of experts in linguistics. Perhaps, this is one of the ways that the author uses to boost the credibility of his analysis (Mydans, 2007). The audiences that read newspapers such as the Tribune or New York Times are drawn from various social and economic backgrounds. Paragraphs are brief and simple to comprehend. In the case of Mydans, the author has made use of high degree of allusions, metaphors and diction. These techniques have been closely intertwined with his tory. In spite of the complexities in this piece of writing, the audience can still find it easy to read and understand. The author has used the word linguist in reference to one of the persons he interviewed when he was gathering information from the field. In order to expound the opinion of the linguist in regards to English as a global language, the author has made use of the word unequivocal. The text also contains the term vernacular. The latter word has been employed by the author in order to offer a description of various versions of English language adopted in different destinations across the globe. Some of the regions noted in the text include Papua New Guinea, Caribbean, Nigeria and Singapore. The phrase ‘kind of languages’ has been used by the author at the introductory section of the text so as to offer a glimpse preview of the arguments presented in the essay (Mydans, 2007). In conclusion, there is need for a global language since global communication is r apidly expanding (Crystal, 2003). A global language should be in a position to be understood and recognized by a large number of people. English language has been established in various parts across the globe. It is found in various forms or versions depending on the location.Advertising Looking for essay on languages? Let's see if we can help you! Get your first paper with 15% OFF Learn More References Crystal, D. (2003). English as a global language. Cambridge: Cambridge University Press. Mydans, S. (2007). Across cultures, English is the word. Retrieved from https://www.nytimes.com/2007/04/09/world/asia/09iht-englede.1.5198685.html?pagewanted=all_r=0mtrref=undefinedgwh=66C2E4BE92CCCD2EB95C45787C91D565gwt=pay

Tuesday, November 5, 2019

PHP Web Page Redirect Script

PHP Web Page Redirect Script A PHP forwarding script is useful if you want to redirect one page to another so that your visitors can reach a different page than the one they land on. Fortunately, its really easy to forward with PHP. With this method,  you seamlessly transfer visitors from the web page that no longer exists to the new page without requiring them to click a link to continue. How to Redirect With PHP On the page that you want to redirect elsewhere, change the PHP code to read like this:   ?php header( Location: yoursite.com/new_page.html ) ; ? The  header()  function sends a raw HTTP header. It must be called before any output is sent, either by normal HTML tags, by PHP,  or by blank lines. Replace the URL in this sample code  with the URL of the page where you want to redirect visitors. Any page is supported, so you can transfer  visitors to a different webpage on your own site or to a different website entirely. Because this includes the  header()  function, be sure  that you do not have any text sent to the browser before this code, or it will not work. Your safest bet is to remove all the content from the page except for the redirect code. When to Use a PHP Redirect Script If you remove one of your web pages, its a good idea to set up a redirect so that anyone who bookmarked that page is transferred automatically to an active, updated page on your website. Without the PHP forward, visitors would remain on the dead, broken, or inactive page. The benefits of this PHP script are as follows: Users are redirected quickly and seamlessly.When the  Back  button is clicked, visitors  are  taken to the last viewed page, not the redirect page.The redirect works on all web browsers. Tips for Setting up a Redirect Remove  all code but this redirect script.Mention on the new page that users should update their links and bookmarks.Use this code to create a drop-down menu that redirects users.

Sunday, November 3, 2019

Week 6 Assignment Research Paper Example | Topics and Well Written Essays - 2750 words

Week 6 Assignment - Research Paper Example Business practices differ from one state to another based on the company culture in the respective countries. The appreciation of a county’s entrepreneurial culture and hierarchy allows smooth running of commercial activities devoid of unethical circumstances. There are multiple challenges associated with ethics in global business; however, there are various roles that standards plays in the same setting. This paper seeks to examine the need and the importance of establishing a global set of ethical standards, the history and growth of international ethical standards, as well as the challenges that governing bodies face. The accounting field is a constantly growing and changing industry. Accounting was regarded an area with high ethical standards until recently. The business world has recently experienced high profile failures through unethical behavior. Conducting business internationally may cause numerous ethical concerns. Some of the ethical issues are corruption, diverse cultures and customs, human rights, and different working environments. The economy of today is becoming globally smaller; for this reason, corporate institutions across the globe are becoming co-dependent on one another on local and international viewpoint. For instance, labor, information technology, raw materials, and finance. The American Institute of Certified Public Accountants draws the behaviors within the United States during the International Federation of Accountants (IFAC), outlines international ethical standards and practices. The principle of one ethics system requires the understanding of the ideologies and operations of both standards bodies as well as similarities amid them. The AICPA is an American based professional organization for certified accountants. The key objective is this institution is to provide sufficient resources, set professional and ethical standards to certified public accounting

Friday, November 1, 2019

General Project Description - Technology Research Paper

General Project Description - Technology - Research Paper Example They cannot compete with others to excel in academics if they do not learn the use of computer and its programs and softwares. Even the vast majority of tests they are required to pass to prove their eligibility for higher studies are computer-based. The contemporary business is heavily dependent upon technology (Martinez). Be it planning, scheduling, accountancy, auditing, progress-tracking, management of product distribution channels, or advertisement of the product or service, everything is accomplished with the help of softwares, online or broadcasted programs on the television and/or the Internet. The positive impacts of society’s dependence upon technology include improved efficiency, improved performance (Carte), improved communication, and reduction of time in the accomplishment of tasks in all fields. The negative impacts of society’s dependence upon technology include increased violence, new ways of bullying and blackmailing, reduced safety and security, and increased exposure to risk (â€Å"We Are Detrimentally†). In the contemporary age, one who is not well-versed with the use of technology is outdated and lacks competence to compete with the rest of the world. Apart from the aforementioned uses of technology in the academia and industry, society’s dependent on technology in other fields including traveling and recreation cannot be overemphasized. Dependence on technology has yielded both positive and negative results for the society. A research conducted by CourseSmart and Wakefield Research suggests that students have become very dependent on technology. Use of E-books, laptops, and mobile phones for educational purposes has increased a lot. The positive outcome of this is increased awareness of the students regarding their performance in the class. Despite the immense usefulness of technology in business, the importance of sustaining old practices and processes cannot be overlooked since these