Saturday, May 23, 2020

Analysis Of Plato s Republic And The Letter Of The City...

Assignment 1 Within Plato’s Republic, are various theories and ideas about justice and if it something that is just in itself. This essay is meant to shine light on three of the key concepts – (1) He has succeeded in Thrasymachus’s challenge, (2) being just provides more happiness than being unjust, and (3) the letter of the city is irrelevant and does not help his case. Thrasymachus’s theory is that there is no benefit to being just and that benefit would only com to the powerful. However, Socrates puts down this theory by proving that it is in every human’s interest to be just and that this is done in order to maintain a balanced soul and ultimate happiness. Also, he extends his theory and connects the two by showing that the only way to reach balance within oneself is through actions and desires that are impossible to be unjust After disproving Thrasymachus, Socrates goes on and also states that being just does bring more happiness. His proof is of this is help within his analysis of pleasure, and the soul, along with the portal if the tyrant and that justice itself is a virtue. However, his discussion of the city and letters of the city is deemed irrelevant since it is based on the ‘ideal’ state and the ‘ideal’ city, which is not the care in reality and it does not matter what would happen in the ideal state since it cannot happen in reality. As indicated above, Socrates very much disproves Thrasymachus’s theory by showing it is in everyone’s interest to beShow MoreRelatedEssay Utopia4252 Words   |  18 PagesUndersheriff of the Famous City of London.’. Utopia (Latin: no-place) is a society of great planning and capability. A community where individuals compromised their rights for the good of the collective and focused on a communal goal. These ideals of an infinitely capable and cooperative. Utopic society have captured the imagination of the greatest minds throughout the centuries. One may find the origin of Utopian thoughts in the Republic and Law conceived by Plato and in The Nicomachean EthicsRead MoreCleanth Brookss Essay Irony as a Principle of Structure9125 Words   |  37 PagesMarx’s economic theories as such: we shall confine our discussion to their methodological premises and implications. It will in any case be obvious to the reader that the present writer upholds the validity of their content. Secondly, a detailed analysis of Rosa Luxemburg’s thought is necessary because its seminal discoveries no less than its errors have had a decisive influence on the theories of Marxists outside Russia, above all in Germany. To some extent this influence persists to this day. ForRead MoreWalts Whitmans Vision of America in Leaves of Grass17685 Words   |  71 Pages Walt†©Whitman’s†©vision†©of†©America†©in†©Leaves†©of†©Grass†© †© Contents†© I. †© Introduction†©Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†©4†© Starting†©point†©Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦.†¦.†©4†© Short†©biography†©Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†©5†© Historical†©context†©Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†©7†© Thematic†©analysis†©of†©poems†© a. Beauty†©of†©the†©country†©Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†©8†© b. Democracy†©Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†©17†© c. War†©Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦.†©25†© d. Future†©generations†©Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†©34†© †© II. †© III. †© IV. †© V. VI. †© Overview†©Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Read MoreOrigin of International Law5357 Words   |  22 Pagesbecause there are several such principles and rules of International Law as existed in their developed form in the ancient period. Some of them are as such as existed in their developed form in the ancient India. In one of his recent articles, Sri S. S. Dhavan has rightly expressed the view that the view of Oppenheim and other Western jurists that international law owes its birth to the modern European system is not correct. In his view International Law was in the developed state in the RamayanaRead MoreEffects of Corruption in the Phil.14311 Words   |  58 Pagesdifferent corruption cases in the Philippines. These are the projects that are said to be overpriced but still was approved by the administration. It also discussed the summary of the issues and the impacts caused by these projects. The fifth part is the analysis of the 3rd part. We quoted some statements from the essays and from that statement we analyzed the possible effect of corruption. The last part contains the conclusions. After the analyzing the information, we have come up with the results and theRead MoreInternational Management67196 Words   |  269 Pagesbusiness and the increasing importance of corporate social responsibility and sustainability in global management. We have incorporated the latest research on the increasing pressure for MNCs to adopt more â€Å"green† management practices, including Chapter 3’s opening World of International Management which includes discussion of GE’s â€Å"ecomagination† initiative and a boxed feature in that chapter on the BP oil spill in the Gulf of Mexico. We have updated discussion of and provided additional emphasis on theRead MoreDeveloping Management Skills404131 Words   |  1617 Pageswww.mymanagementlab.com to learn more. DEVELOPING MANAGEMENT SKILLS EIGHTH EDITION David A. Whetten BRIGHAM YOUNG UNIVERSITY Kim S. Cameron UNIVERSITY OF MICHIGAN Prentice Hall Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editorial Director: Sally Yagan Editor in Chief: Eric Svendsen Acquisitions Editor:Read MoreLibrary Management204752 Words   |  820 PagesCongress Subject Headings: Principles and Application, Fourth Edition Lois Mai Chan Developing Library and Information Center Collections, Fifth Edition G. Edward Evans and Margaret Zarnosky Saponaro Metadata and Its Impact on Libraries Sheila S. Intner, Susan S. Lazinger, and Jean Weihs Organizing Audiovisual and Electronic Resources for Access: A Cataloging Guide, Second Edition Ingrid Hsieh-Yee Introduction to Cataloging and Classification, Tenth Edition Arlene G. Taylor LIbRaRy and InfoRMaTIon

Monday, May 18, 2020

Gay Marriage Should Be Legal - 1251 Words

For many years, gay marriage has been banned in most states in the United States. Today there are 14 out of 50 states who ban same-sex marriage but, things are changing and people are taking a stand in what they believe in (ProCon.org.). However, some people still don’t find gay marriage socially acceptable. In 2008, California’s Congress passed Proposition 8 which claimed that gay marriage was unacceptable. This caused controversy with their views that homosexual relationships were â€Å"unworthy of respect, dignity, and status that society accords to marriages†(Olson). Conservatives and fundamentalist suspect that if gay marriages were accepted and legal in all states, our country would eventually become weak and our society would become at risk. They claim that it would somehow lead to legalized polygamy and interspecies marriages which would tear our country apart. The Marriage Debate states that the Supreme Court shouldn’t allow the political processe s of the states to debate on whether same-sex marriage should be legal because it would then lead the states to begin to discriminate and cause pain and humiliation to gay men, lesbians, and their kids for as long as they wish. Therefore, the Constitution forbids this. I believe if homosexuals want to express their love through getting their marriage legalized, it should be acceptable in all states. While it might be true that gay marriage doesn’t always prosper in happiness, it does not necessarily mean that all same-sexShow MoreRelatedGay Marriage Should Be Legal1205 Words   |  5 PagesHoward Sociology 1301-93431 Gay Marriage Getting married is something that most people do when they find love, which it is an important event in their life. The GLBT (gay, lesbian, bisexual and transgender) community now get the legal right of same-sex marriage, which they have fought for throughout the years; on the other hand, some opponents of same-sex marriage have called for a constitutional change towards it. Although there were some countries that allowed gay marriage before the United StatesRead MoreGay Marriage Should Be Legal1159 Words   |  5 PagesAmendment, which puts a ban on gay marriage. This amendment entitles to equal rights to the gay community, ending toleration of discrimination in jobs, rights protecting gays from hate crimes,rights allowing advancement in gover nment. However, the concept of gay marriage is still not considered a right the American people should extend to homosexuals. II. The vast majority of opponents believe marriage should be between one woman and one man, meaning marriage should be between members of the oppositeRead MoreGay Marriage Should Be Legal1574 Words   |  7 Pagesequal rights. Gays and lesbians are consistently denied rights that are typically taken for granted by the average American. Specifically, gay and lesbian couples are denied the right to marry even if they are outstanding citizens. They are held at an unfair disadvantage solely because of their sexual orientation. This discrimination must stop, because gay and lesbian couples are law-abiding citizens too, who should be afforded the same rights as heterosexual couples. Marriage is about love andRead MoreGay Marriage Should Be Legal1564 Words   |  7 PagesWhat is marriage? Recently, people argue with respect to the definition of marriage. What happened to marriage? To get married is a very important event for almost everyone. Especially for women, marriage and giv ing a birth could be the two biggest events of their lives. Many people believe that getting married to the one whom he or she loves is natural. However, what do you think if you cannot get married to him or her because it is socially unacceptable? 100 years ago different colored peopleRead MoreShould Gay Marriage Be Legal?778 Words   |  3 PagesShould Gay Marriage Be Legal? â€Å"†¦I now pronounce you husband and wife†¦Ã¢â‚¬  One would normally hear this when attending a wedding. In tradition marriage has been between one male and one female who love each other. But how would one feel if they heard â€Å"I now pronounce you groom and groom† or how about â€Å"†¦bride and bride...†? In the last 50 years the number of same-sex couples has increased. The on-going argument between the government and the people is â€Å"Should gay marriage be legal?† Although some sayRead MoreGay Marriage Should Be Legal1126 Words   |  5 PagesJune 26, 2015 for gay marriage to be legal in all fifty states, thirty seven out of the fifty and Washington D.C already legalized gay marriage. Many support gay marriage and many do not, with widespread values and reasons for and against it. Due to religion and rights people across the nation have differing views and opinions of it.In a five to four vote in the Supreme Court gay marriage becam e legalized in all fifty states. Shortly after that a few marriage officiators and marriage licenses peopleRead MoreGay Marriage Should Be Legal1179 Words   |  5 PagesGAY MARRIAGES Some states such as Iowa legalized gay marriage through the action of judicial interpretation based on the state’s constitutional stipulations while other states such as Vermont legalized gay marriage through legislation initiatives. These cases demonstrate the government is the sole body that can dictate the validity of whatever is to be regarded as a marriage, and in this case gay marriage. The power to validate marriage is still observed among the private citizens, religious institutionsRead MoreThe Gay Marriage Should Be Legal947 Words   |  4 PagesDefending Gay Marriage During the last few years, homosexuality has become an important issue for debate. Moreover, homosexuals have taken their case further by claiming their right to marry. Same-sex marriage, usually known as â€Å"gay marriage†, is the marriage between two people from the same biological sex (Doskow1). Since 2000, eleven countries have approved the legalization of gay marriage worldwide: Netherlands, Belgium, Spain, Canada, South Africa, Norway, Sweden, Portugal, Iceland, ArgentinaRead MoreGay Marriage Should Be Legal1480 Words   |  6 PagesNew World Dictionary defines the word married as being husband and wife, yet there are millions of gay activists who are fighting for a new meaning. They believe marriage is more than a piece of paper and a set of rings. The hope is that marriage could be defined as a â€Å"public recognition of a private commitment† or â€Å"emotional, financial, and psychological bond† between two people (Sullivan 53). Gay activists belie ve that taking away the ability to have a publicly recognized relationship or an acceptedRead MoreGay Marriage Should Be Legal1351 Words   |  6 Pageshappened for United States, gay marriage became legal in all 50 states. In most states it already was but the remaining 13 became legal this year. There are many concerns regarding gay marriage, and the effects of them involve many legislative, cultural, religious and family issues. Gay marriage is controversial because a lot of people do not approve of it, they think it is immoral, unnatural, and not what the traditional concept of â€Å"marriage† really means. Opponents of gay marriage say it is only meant

Tuesday, May 12, 2020

The Preacher Ruminates Behind The Sermon (Analysis and...

Without a Hand to Hold Analysis and Interpretation of The Preacher Ruminates: Behind the Sermon Gwendolyn Brooks The Preacher Ruminates: Behind the Sermon gives an eerie look into a ministers mind. Indeed the poems premise is made clear from the opening line: It must be lonely to be God (1). The poem proceeds to note that while God is a much-revered and respected figure, he has no equal. The preachers revelation provides the reader a unique perspective into religion. Brooks points out due to Gods position of omniscience, it is not possible for a figure like Him to have friends. Throughout Brooks poem, the preacher implores the reader for answers to his questions, finally concluding that to be God is indeed a lonely life and†¦show more content†¦Some of these words evoke very strong emotions. The word reverence makes me imagine a crowd of worshipping masses, as it means feelings of deep respect or devotion (Reverence). This is a rather obvious conclusion to draw, as the poem at its heart is very much about Gods stature. One can assume that the preacher is probably not o ne to criticize God, given his profession, and thus the praise heaped upon God by the narrator is appropriate. Moving past the very literal early parts of the poem, Brooks shows hints of playfulness, as he asks But who walks with Him? (9) and [to] Buy him a Coca-Cola or a beer (11). When I read the poem for the first time, I immediately wrote off the image of someone buying God a drink as completely ludicrous. Indeed, by simply laughing away the thought, I immediately prove Brooks intended message: One does not buy God a Coca-Cola or a beer; he is above such trifles, and this is a sad thing. The imagery in this stanza is deceptively simple as although it seems to be very straightforward language, it causes the reader to stop and reconsider the force of what has been written. Furthermore, it causes the reader to realize just what sorts of things God is unable to experience: friendship, companionship, and petty amusements. It was at this point in the poem that I fully understood what Brooks was getting atÂâ€"the simple statement that life can be lonely at the top. Also, earlierShow MoreRelated Analysis and Interpretation of \1540 Words   |  7 PagesWithout a Hand to Hold Analysis and Interpretation of The Preacher Ruminates: Behind the Sermon Gwendolyn Brooks The Preacher Ruminates: Behind the Sermon gives an eerie look into a ministers mind. Indeed the poems premise is made clear from the opening line: It must be lonely to be God (1). The poem proceeds to note that while God is a much-revered and respected figure, he has no equal. The preachers revelation provides the reader a unique perspective into religion. Brooks points out

Wednesday, May 6, 2020

An Internship Is Tremendously Beneficial To Applying The

An internship is tremendously beneficial to applying the acquired classroom knowledge to the professional learning experience. During a student’s junior or senior year in undergraduate studies of criminal justice at the University of Tennessee at Chattanooga, one can pursue an internship within the field. The criminal justice profession contains several career options including law enforcement, corrections, forensic science, homeland security, private security, academia, and legal services. The subfield of corrections is defined as institutions and methods that society uses to correct, control, and change the offenders’ behavior. The correctional system is based on society’s instruments of social control by including community supervision,†¦show more content†¦Case management is a major key in the program to maintain updated client information including, assessments, treatment and home plans, employment search or status, health and other needs the client has. Each client is placed on a two-week scheduled meeting for case management. During the meeting, if the client has any important calls to make for housing arrangements, legal or child support concerns the case manager will allot time for the client to call. It was apparent what Rachel’s expectations for the overall experience at the internship were designed to receive the full benefits. The daily duties were not limited to just the supervisor’s job, there was a lot of freedom to work with other staff members to see each job at the organization. On many Fridays, the clients enjoy playing community games with the staff. There are a couple clients that enjoy speaking with the interns about life, goals, and any struggles they are facing. The common conversation is about the fear of going back to prison, which is not a surprising aspect. It is a true learning experience to advise the clients with the best information to create a positive feeling while they are at the program. It is in their benefit to not spend their time constantly on edge that they will do something wrong and be sent back. The time at The Next Door was filled with several options such asShow MoreRelatedGraduation Benefits Of Early Graduation From High School1795 Words   |  8 Pagesyes! There are so many great opportunities for those students who want to progress with life quicker and hopefully more accomplished. Early graduation can offer high school students and families a more stable and helpful financial environment. By applying such help and guidance t o one s life, it can enable a student to secure a well put together future for oneself and have a higher chance of success. Another benefit of early graduation from high school is the quicker opportunity to experience differentRead MoreAre Gap Years a Good Idea?1910 Words   |  8 Pagestradition of students taking a gap year? In the paragraphs below, I will tell you why I think the U.S. should. I have looked at both sides of whether or not the U.S. should adopt this British tradition. I have found though, that it is working tremendously for the UK. That is the main reason I think that the U.S. should use this idea, if it is working so great for the UK and their colleges have a better reputation maybe we should also think about adopting this idea. I think students should take aRead MoreFinal Paper For Arts And Sciences Seminar Essay1800 Words   |  8 Pageslot of time talking to the head coordinator at the center, about my history, my time that I had spent going to counseling at the Assessment Center, and my time volunteering there. One day, she sat me down and asked me how I felt about doing an internship there after I graduated. She had said that she had assumed that I would be going to school for counseling or public speaking because of how passionate she had seen me in terms of the subject. As we were talking, and I was listening to her explainRead Morehuman resource management- Starbucks case study4015 Words   |  17 Pagesintegrated with the Business strategy to be successful. Impact of Human Resources on Organizational Performance Source: (Steven H. Bates, 2003) Starbucks has realized in their initial stage itself that People can contribute tremendously to the organization if HRM is administered wisely and strategically and also if they are well motivated and paid. The reasons why people management should be considered a vital element: †¢ Service is delivered by people, HRM strategies ensuresRead MoreAirheads Business Analysis Essay34215 Words   |  137 PagesIt is important that the location is easily accessible with adequate parking area. There are a lot of other factors that must be taken into account while deciding upon a location, such as the population and demographics of the area. It might be beneficial to be located in areas with high demographic growth, especially amongst families with children. Also, it is preferred to have a good understanding of the community in which the business operates to be able to meet the community’s needs. It isRead MoreScholastic Performance16086 Words   |  65 Pageseducation as the passport to a better job, ultimately to a better life. This belief in higher education has been manifested in the increasing enrolment in many collegiate courses. Through the years education in the tertiary level has expanded tremendously and will continue to grow. Even industry has depended much on the output of college education for its manpower needs. In many offices, the minimum educational requirement for many positions is a college degree or at least two years of college educationRead MoreChange Management49917 Words   |  200 Pagesthat it is his responsibility to promote socially responsible behaviour through out a global network. †¢ Functional Sub-optimisation : Differences in functional orientation, goals and resources dependencies can cause changes that are seen as beneficial to one functional unit to be perceived as threatening to other. Functional units usually think of themselves first when evaluating potential changes. They support those that enhance their own welfare, but resist the ones that reduce it or even seemRead MoreLibrary Management204752 Words   |  820 Pageseffectively in the past. There is a natural tendency in mature organizations to become disinclined to innovate. Mature organizations often are marked by inflexibility and inability to compete and respond to the needs of customers. Libraries have changed tremendously over the past few decades, but the changes must continue, and libraries need to remain open to new methods and techniques. If libraries and information centers are to remain viable entities in the future, they must be able to compete with the burgeoningRead MoreStrategic Human Resource Management View.Pdf Uploaded Successfully133347 Words   |  534 Pagesin network organizations are somewhat unique and include (1) referral skills, such as needed for guiding problems to network components where there are solutions; (2) partnering skills, such as problem solving or negotiating for outcomes that are beneficial to all parties; and (3) relationship management, such as being attentive to customers’ and partners’ needs.19 Page 106 STRATEGIC HUMAN RESOURCE MANAGEMENT Section Two Cellular Organizations Another structural form is called the cellular

Teletech Corporation 1996 Free Essays

Teletech Corporation 1996 Teletech Corporations has headquartered in Dallas, Texas, defined itself as a â€Å"provider of integrated information movement and management. The firm had two main business segments: The Telecommunication Services and the manufacture of computing and telecommunications equipment named, Product and Systems. Margareth Weston, a Teletech chief financial officer, learned of Yosarrian’s letter in January 1996. We will write a custom essay sample on Teletech Corporation 1996 or any similar topic only for you Order Now Margareth organized a team immediately of lawyers and finance staff to assess the threat. Maxwell Harper, the firm’s CEO, scheduled a teleconference meeting of the firm’s board of directors the next day. Harper and Weston agreed that before the meeting they need to fashion a response to Yossarian’s assertions about the firm’s returns. It is in connection with the article published that reclusive billionaire Victor Yossarian has acquired a 10 percent stake in Teletech Corporation and has demanded two seats on the firm’s board of directors. The purchase was revealed upon filing with the Securities and Exchange Commission and separately a letter to Teletech’s CEO, Maxwell Harper. It is stated that the firm is misusing its resources and not earning an adequate return and the company should abandon its misguided entry into computers and sell the Product and System Segment. Also, the management must focus on creating value for shareholders and Teletech must issued a brief statement emphasizing the virtues of a link between computer technology and telecommunications. Ironically, returns had been the subject of debate within the firm’s circle of senior managers in recent month. A number of issues had been raised about the hurdle rate used by the company in evaluating performance and in setting the annual capital budget. Since the company was expected to invest nearly $2 billion in capital in 1996, gaining closure and consensus on these issues had become an important priority for Margareth Weston. Now, Yossarian’s letter lent urgency to the discussion. In the short run Margaret needed to respond to Yossarian. In a long run, she needed to assess the competing viewpoints and recommended new policies as necessary. How to cite Teletech Corporation 1996, Essay examples

Effect of Music on Human free essay sample

Although sound and music are biologically heard and received by the ear in the same way; the vibration of waves at varying frequencies and their reception by the ear canal (http:new. Fractionation. Com, How We Hear, 28/10/02) they affect our consciousness in very different ways. Sound, by definition is: mere noise, without meaning or sense or distinguished by sense To resound To be audible. (Chambers 20th Century Dictionary, puppy). Another interpretation of this may be that is it the raw material that speech, music and song are made of- the building blocks of immunization.One deflation of music Is: The art of expression In sound, In melody, In harmony, Including both composition and execution. .. Not mere noise. (Chambers 20th Century Dictionary, IPPP). The essential aspects of music are pitch, melody, rhythm and volume. All of these play an important role in the result of a piece of music, and each can vary in their effect on the listener. In our modern world it is not just dancers, musicians and artists whose actions are influenced by music and sound. Music is universally understood to often be the sum of more than its parts, and causes emotional and physical reactions from simply being heard. It is used in many aspects of society to persuade, to advertise, to heighten emotional tension, to increase learning skills, to identify social groups and to influence speed and muscle tension, for a few examples. The effects of music can be conscious, subconscious and unconscious. The power of music, over any other art form, to penetrate peoples emotions is a widely recognized fact. Music listening Seems to encourage the release of endorphins, which in turn illicit emotional response (http://www. Tuberculosis. Co. K, Neurological aspects of musical processing, accessed 23/10/02). Scientific studies that have investigated this theory came to conclusion that Both hemispheres of the brain are involved because of the complexity of musical experiences which may involve auditory, visual, cognitive, affective and motor systems (http://www. Tuberculosis. Co. UK, Neurological aspects of musical processing, accessed 23/10/02). Of the five senses, hearing connects us to the outside world more peripherally than any other sense and plays a large role in balance and directional shifts.Despite a general tendency in society to consciously rely on visual stimuli for information and also entertainment, a lot of information received and understood is either provided or enhanced by sound. This is a very predominant feature in television and film, and also in once theatre performance. In television, one of the predominant and psychologically effective uses of music and sound is in advertising, yet this use of music often tries not to call attention upon itself as a separate entity. An advert is often a series of seemingly unrelated pictures.These pictures usually place the product in a more glamorous or exciting setting than it would probably be found, so an auditory explanation is usually needed to explain the actual function of the product. In addition to this, the huge range of remarkably similar products in man y areas of the consumer market means hat advertising companies need to portray a particular style or image which elicits strong consumer allegiances (David Huron, http://www. Music-cog. Ohio- state. Due/Huron/ Publications/Huron. Advertising. Text. TMQL Music in Advertising: An Analytic Paradigm, 17/12/02). Social class, age and environment often influence the type of music that a member of the public (and therefore a consumer) listens to. As sound is impossible to be physically shut off by the body, it is a highly effective way of attracting attention and engaging interest of the correct consumer market. Musics role in society is to, however, simply as a marketing tool. It is, in its purest form, an influence over the creation of a variety of other art forms.However the mixing of art and society can lead to certain watering down of the original artistic intention. For example, whilst the creation of film is undoubtedly an art form, it is generally created for mass consumption. It appeals to a much wider range of society and has much more of a connection with advertising and brand names than other forms of more exclusive art. Aside from the creation of music itself, dance, in all its forms, relies on music much more Han any other form of art. From a dancers point of view at least, dance and music are inextricably intertwined.Every movement created creates a pattern or rhythm within itself and when it is linked with other movements ? dance involves both space and time in its execution. From the creation to the learning to the performance music has allied itself with the dance, an alliance natural and inescapable since rhythm is a vital element common to both (Lang, 1941, poppy). Despite the fact that sound and music affects our minds and our bodies unconsciously in everyday life, outside of the world of dance, ND other similar physical activities, few people, when placed in a social situation feel comfortable moving to music in public.The growth of advertising and mass electronic media has given people more ideals that they feel compelled to live up to, and many people feel uncomfortable performing what is essentially a natural biological impulse. This syndrome is more common in westernizes society than anywhere else, pos sibly because of the sophistication of the technology-producing chart and popular music. Debatable, it has evolved past involving the human spirit within its creation. Globalization and the seizing of music by people using it for profit is a western symptom of our consumerist society.The increasing blurring between the boundaries Of why people create music can and has had serious consequences for the artists involved. In a society where art can be bought, motives will always be brought into question. Chapter One: Music Development Music myth: Historical development The effects of music and sound on humanity have been notable in many forms. Music has been used to tell stories, change moods, identify cultures, create both unity and division, enhance learning and inspire movement wrought history.It has been used to conscious and subconscious effect, leaving impressions and evoking memories that can be re-lived and revisited throughout their lifetime. The incredibly influential power of music has been demonstrated in legend and myth by stories such as The Pied Piper of Hamlin (Browning, 1843) and the Greek myth of Orpheus and Eurydice (Origin Unknow n, reproduced in Bullfinch, 1979). The tale of Orpheus tells the story of how he plays his lute and his voice to charm fellow mortals, wild beasts Seven] trees and rocks (Bullfinch, 1 979, IPPP).Using his powers of causal persuasion, he enters the underworld to rescue Eurydice, and his song is lyrically significant in creating the setting and the drama; implore you by these abodes full of terror, these realms of silence and uncreated things, unite again the thread of Eurydice life (Bullfinch, 1979, IPPP). The distinction between the terror of silence and emphasis on the tender strains [that made] the very ghosts shed tears (Bullfinch, 1979, IPPP) highlights the music as a positive, uplifting force against the bleakness of silence.In contrast, the story of The Pied Piper of Hamlin is a very chilling interpretation of the use of sic to control. The result of this tale is that the children leave their parents and their homes to disappear into the mountains and their unknown fate, under the spell of the Piper melodies. The metaphor of musics ability to persuade and control in arousing and heightening the desired emotional effect (LOL Chi Huh, http://wham. Teacher. Nuns. Due/arts/ sugars/better. HTML, Modernizing the Orpheus Myth: Musics Power to Persuade and Control in Todays Technological Context, 17/1 2/02) is evident in its potentially destructive form.Whereas the myth of Orpheus is romantically tragic, this ale leaves the reader uneasy and frightened, and whilst it is unfathomable that music could really have this severe an effect on humans, it is ultimately still believable that it can infiltrate the mind in an almost mystical fashion. It may be notable that all of the children of the story disappear save two: one blind, the other dumb or lame (Room, 1959, pop 0) as indication of differing musical influence on an already sensory challenged mind.Music Human Development: The benefits of musical interaction through childhood all the way into adulthood and old age may come down to one simple fact Most living organisms not only produce sound but respond to it (Brenner, 1962, pop). It is one of the most highly effective forms of communication, as it can express feelings, thoughts and mood without (always) requiring previous knowledge and understanding. With increased social conditioning however, sound and music can come to enhance learning, knowledge and sensitivity in every day life.The success of music lies in its accessibility on both a personal and a group level, with or without associated understanding of the mechanics of the musical compositional form. It is used from culture to culture with varying oleos and si gnificance, in commercial, educational and social roles. Its creation and effect is both scientific and artistic, as it can be constructed and tailor- made to have a specific effect, or created from love and passion to appeal to the appreciative and emotionally artistic nature of human understanding. Sound, in its most common human-developed form is speech and its development and beginnings. As newborns, we first begin to distinguish rhythm, pitch and volume to identify persons around us. To very young children, before an understanding of language is formed, the role of speech as a much more musical quality in their perception of it. Emotions are conveyed from mother to child via tone of voice, often in a comforting, soothing manner, and this reflects on the childs first speech; cooing, a quiet, pleasant, repetitive vocalists (http://v,mm. hilddevelopmentinfo. Com disorders/communication in autism. SHTML, Communication in Autism, 28/10/02). Despite the lack of language, babies often rely on sound to communicate, to the extent that hand-held machines have been developed to recognize differing tones in a babys cry, and identify reasons and appropriate needs. Even before a baby is born, there is evidence to suggest that the appropriate music can stimulate and enhance neurological development. One study focused on the effect of music on unborn children.After the babies were born, their development was monitored during their first six months. The study found The exposed group were significantly more advanced in gross and fine motor activities, linguistic development, some aspects of sonata-sensory co-ordination and in some cognitive behaviors. (www. Tuberculosis. Co. UK/application. HTML) The style of music, the frequency and the duration are not specified. The use of violin suggests classical music, and a talented violinist can produce very emotionally charged and intricately balanced melodies.The sound of a well-played violin is recognized by most to be sweet and harmonious, so the assumption is that the listening experience was supposed to be pleasant for both mother and baby. One highly controversial scientific exploration into music and development was that of the Mozart Effect. It was first discovered and explored by Gordon Shaw, a physicist at the University of California. He and Francis Archer, a former concert cellist and an expert on cognitive placement (http://wham. Skeptic. Com/Mozart. HTML, the Mozart Effect, 17/12/02).It concentrated on the theory that listening to Mozart could have temporarily positive effects on the brains ability to reason and process information. This idea is not specific to Mozart. The link between body and mind that music provides can influence a variety of reactions. Whether we like it or not, our bodies respond to music, slower music decreases the heart rate, whereas faster music increases our heart rate (http://move. FAA. Org. UK/ music. HTML, University of the First Age ? Music and Learning, 24/10/02). A slower heart rate automatically promotes a more relaxed state.Specifically making the decision to listen to music may also help the brain to focus and concentrate. Mozart music will encourage this further, as the lack of drum beat (the music used was the Sonata for Two Pianos in D Major) and the gentle rise and fall of melody promotes a serene atmosphere. The problem with these theories is that scientifically, it is impossible to produce consistent results. Culture, mood and situation provoke different emotional responses. The changing nature of human existence means that no emotion is fixable ND able to be exactly reproduced, even in the same person.Because music is the result of a single persons reaction to an experience or feeling, the variety of responses can be as many as the number of people that hear it. The nature of music is that it expresses emotions and responses that cannot be fully captured in words. For this reason, it can be ultimately highly useful in child development. Before we have the vocabulary or the maturity to express ourselves verbally, we still have a full range of senses that crave stimulation. It is the tone Of voice/sound/music that conveys a huge part of the message.Music messages: Case Study Aloud Huxley Brave New World Much in the same genre as Rowels 1 984, Brave New World was scathing dyspepsia science fiction. It provided a glimpse at a future society, evolved from our own, where peoples thoughts, feelings and social place were pre-defined. Free speech could not really exist because there was so little opportunity for free thought. Whereas 1984 looked at a society controlled by fear, Huxley creation controlled through reward. The use of sound and aural stimulation is highly important theme throughout. In his later commentary on the book, Brave New World Revisited, Huxley is very much preoccupied by the incredibly influential powers that aurally delivered messages can have on the psyche. Music as propaganda is a theme used throughout the novel. One Of the most sinister of Huxley interpretation on the power of voice and sound over human consciousness is that of Hypermedia. It worked on the principals that the sleeping mind, like the hypnotic state leaves the brain more susceptible to suggestion.Huxley Hypermedia preached moral, not intellectual teachings, on the grounds that the mind was only successfully susceptible to the kind of words that require no analysis for their comprehension, but can be swallowed whole by the sleeping brain (Huxley, 1959, Pl 32). The method of delivery was also significant, in the form of an under-pillow speaker in a soft but very distinct voice (Huxley, 1 932, pop). The softness appeals because it is gentle and non-invasive to the brain. In this dyspepsia world, there is no existence or sense of family, so the significance of a distinct voice is that it provides familiarity, and therefore comfort and reassurance. Another aspect of the effectiveness of Hypermedia and its success at social conditioning was the use of repetition, and the intensity at which it was done; Theyll have that (a simple morally conditioning message) repeated forty or fifty times before they wake; and then again on Thursday, and again on Saturday. A hundred and twenty times three times a week for thirty months (Huxley, 1 932, pop).This was perhaps Huxley extreme prediction of how higher society can pressure the masses into believing whatever is force-fed to them. It also signifies how repetition and a sense of familiarity warms people to a certain system of thought. In our present society, these are techniques employed to a lesser level by our advertising media. Many television adverts use popular music and are shown throughout the day for a num ber of weeks. Research shows that if a person feels a familiarity With a product, they are more likely to be drawn into choosing it over an unknown product.From a different perspective, Brave New Worlds Hypermedia appeals to the brain in a similar way to our commercial Pop music Unchallenged, repetitive and appealing to our emotions rather than our intelligence. Topics used in pop songs generally do not require analysis or intellectual understanding to be enjoyed, in short can be swallowed whole by the sleeping (or in this case subconscious) brain (Huxley, 1959, Pl 32). One of Huxley highly effective tools to help create a sense Of reality and believability is his use of childhood rhymes.Throughout our childhood, nursery rhymes and playground chants are passed on by word of mouth, as a rite of passage. Their sing-along quality, teamed with the repetitiveness of the chant makes them easy to remember and entertaining to do. Huxley uses this to challenge the reader into reconsidering the social no rm. The rotational rhyme of Bye Baby Bunting, daddys gone a hunting (Traditional origin unknown) is updated and translated to Bye Baby Banging, soon youll need decanting (Huxley, 1932, Pl 11). In the novel, the idea of the parent is obsolete, and has been replaced with what has become their normal form of reproduction. Decanting is Brave New Worlds term for their system of growing all babies in bottles, so that their genetic future can be decided by society. The importance of song as ritual and almost unconscious in the understanding of the words is an important part of all holding development, from nursery rhymes, to Christmas and birthday songs. There are many more uses of music, sound and song in the creation of Huxley tale ? music to persuade, to control and to manipulate.But despite this abundance of noise designed to pacify and restore social order, it is an emotionally unchallenged society. The rhymes are simple, delivered by machines and designed to create particular impulses. It is not to enhance creativity but to stifle it. These people do not feel the need to create as they are conditioned to appreciate all they receive and nothing more. The epitome of this is summarized by The Controller, the only person with full knowledge of the world before what we would understand as our world; Youve got to choose between happiness and what people used to call high art. Sacrificed the high art. (Huxley, 1 932, IPPP) But they (the songs) dont mean anything. They mean themselves; they mean a lot of agreeable sensations to the audience. (Huxley, 1932, IPPP) Huxley propaganda Just seven years after Brave New World was published, the Second World War broke out, and Huxley began to realism the accuracy of his predictions of he effects of aural propaganda. One of the policies of his fictitious society was to provide as much group-based interaction as possible and to discourage solidarity.The theory behind this was that an individual has a greater ability to reason and philosophies then when part of a group. Reading and rational debate cannot be done in huge groups, and also inhibit the likelihood of blind trust in a higher power, be it religious or political. Crowd mentality can be irrational, impulsive and easily influenced. In the same strain of thought, this was why Huxley (and notably, Hitler) saw advantages in using sic and sound to persuade and control, in preference to the written word. Music and the delivery of speech (sound) have the most dramatic effect in a crowd situation.The instinct of the masses to belong can be greatly enhanced by a feeling of interaction and clear communication between speaker and recipients. Hitler had a great understanding of how mass-media communication and crowd speaking could sway and define opinion. He treated the masses with utter contempt, seeing them as a single entity, and therefore herd-like. In what Huxley coined as herd-poisoning (Huxley, 1959, 61), Hitler composed his own system of propaganda delivery Only constant repetition will finally succeed in imprinting an idea upon the memory of a crowd (Hitler, quoted in Huxley, 1 959, pop).Once assembled in a crowd, the individual is immediately subdued; he can become disorientated and loses the power to be heard as an individual. Therefore, It is in the speakers best interests to be loud and charismatic. The frustration created from the inability for a person within the crowd to express their own voice can be pacified by the provision of an overpowering and unifying sound the main speaker. Part of Hitters success as a propagandist was his realization of the effects of en-mass delivery of sound to unify groups of people. Sound is far more effective than writing because it can encourage a more emotional response.It is an idea employed by institutions that cannot always rely on the truth and logical reasoning to state their case. A prime example of this is in religion; an institution built on music, hymns and ceremonial chanting. Amongst the masses instinct is supreme, and from instinct comes faith.. . (Hitler, quoted in Huxley, 1959, pop). Much like religion, politics also benefits room appealing to emotion and morals because it is arguments based on opinion of facts rather than actual indisputable facts. The corruption of mass media can lead to music and sound being used to persuade on these emotional grounds in many aspects Of our lives today.From hymns, war and marching chants, to seemingly less sinister advertising jingles and background muzzy, the effects of sound on human consciousness is far reaching, with serious consequences. Chapter Two: Music in a Popular Sociological Context Music Advertising With the growth of technology and mass media, we now live in a sound and sic filled environment It is added as background music, in television radio advertising and film (with the aim of subconscious influence), or foreground music, in dance theatre performance (to consciously influence the listener and listeners reactions).Music in advertising is used in preference to silen ce or mere speech because it distracts from a potentially more mundane reality. It engages a new interest and psychological connection by turning the presentation into a form of entertainment. As David Huron points out in his essay Music in Advertising: An Analytic Paradigm The etymology of the word entertain means to engage the attention, or to draw interest which suggests that the use of all music in a western sociological context is for underlying reasons and not simple hedonistic enjoyment (David Huron, http://www. Music-cog. Ohio-state. Due/ Huron/Publications /Huron. Advertising. Ext. HTML, Music in Advertising: An Analytic Paradigm, 17/1 2/02) The origins of music in advertising lie in vaudeville, where music served to candy coat a narrative sales pitch And render the music less of an unwanted intrusion (David Huron, http:// www. Music-cog. Ohio-state. Du/Huron/ Publications/ Huron. Advertising. Text. HTML, Music in Advertising: An Analytic Paradigm, 17/12/02). This technique has been expanded and developed into the present day through media advertising. Here it has many roles it provides a smooth linking of images, can provide meaning to these images, and can make the product easier to remember.Although advertising music is often chosen to appeal to a certain group, due to the centralizing and globalization of advertising agencies, marketing departments have to appeal to an increasingly impossibly large group of very different individuals. Music is lawful in drawing attention, but advertisers want to attract the correct market with this technique. Often, instead of playing music that the whole group would actually listen to, because this is impossible, it is much more universally effective to find music that conveys a feeling, by playing on our preconceptions that certain types of music have already established.It is generally assumed, for example, that gentle, classical music will appeal to an older generation, and that rock music will convey a feeling of youth and aggression. As Hellholes observed, the eye has a great advantage over the AR in being able to survey a large extent of surface at the same moment (Hellholes, 1 954, pop). The advantage in the use of music for advertisers is that while the eye can take in a variety of information simultaneously, the ear cannot perform this function with the same success.Therefore, a catchy tune will be retained in the forefront of the brain much more than yet another mass of colors and pictures in our already visually animated society. The use of song can help to enforce the musica l effect. If a product is being sung about, it can immediately appeal to the viewer because it can be recreated to only in their memory but through speech as well. The use of song helps to spread the words of the product even further and can reassure a positive affirmation as real people and not just faceless advertising companies are recommending it.A good example of this technique is the Christmas Coca- Cola advert. Aurally, the advert begins with a chorus of singers repeating the line Holidays are coming, holidays are coming On a single note. The repetition evokes feeling of anticipation in both delivery and wording. The word holiday is one with very positive connotations to the public: those of redeem and relaxation. As the use of the single note changes into a more complex melody, only now do the singers begin to mention the product. The music reaches its climax and ending with the words Always Coca-Cola, using a series of notes and melody used on other Coca-Cola commercials, providing a sense of familiarity along with completion. The final note of this line (and of the advert) is lower than the rest of the notes in this melody, giving a feeling of resolution and satisfaction we have received what we were promised through the earlier anticipation. By promising something wrought the build-up of expectation and bringing in the product only at the moment of climax, the product has become the answer and solution to the expectancy. Visually, the product itself is not given so much attention, however.The name appears on lorries carrying the Coca-Cola, but the emphasis is on an idyllic Christmas scene, with snowy hills, Christmas trees and families sitting warm and comfy in their homes. The musical advertising techniques employed create the association with the images by entering the viewers consciousness at the same moment, forging links between these revisions unrelated objects. This advert has been repeated in an unchanged form in the build-up to Christmas over several years, so the music is supplemented by the association of a happy time of year.Significantly, it is also being related to a time of year when the public increases its spending, especially on food and drink products. Music Shopping In Western society it is arguable that almost all music we listen to (outside of our own music collections) in everyday life is for advertising means. Television and commercial radio are our two main forms of mass communication, and even if the music played is not advertising another product, it remains as an advertisement for itself.In youth culture especially, the vast majority of radio stations focused on this group play exclusively commercially successful tunes, and much of the focus is on Top 40 songs songs decided by sales figures. In reality, the music is advertising the radio station itself, increasing the ratings by attempting to appeal to the largest number of people possible. Unfortunately, it is impossible for the radio station to have a play list that all the listeners Will like all of the time, so their best option is to have a varied enough play list that all of the listeners will like some of the time.Maybe it is due to this sacrificing of specific tastes and opting towards a more general spreading of taste that has led to music becoming commonplace in retail shops. Here, music is not to be listened to, for listen ing sake. Instead, marketing departs have realized that music can help the consumer to energies and relax (http://move. FAA. Org. Music. HTML, University of the First Age Music and Learning, 24/10/02). In a more energies and relaxed state, and therefore a happier state, people are Likely to spend more Begin to create a mental connection between shopping and good moods, encouraging future visits.Our current happiness through shopping is clearly demonstrated through what has been dubbed by the modern media as retail therapy. And whilst music is not the main reason for a shopper to visit a particular store, the use of music to create an optimum buying environment where the consumer feels comfortable and accepted is all part of the experience. Playing commercial music in young trendy clothing shops is an example of a technique used widely in television advertising; defining he target audience. Young fashionable music is most likely to be the choice Of people that want to appear young and fashionable themselves.Linking a clothing style with a type of music helps people to decide what style and subculture they belong to, or would like to belong to. As Firth points out, Pop music is created For a large audience and is marketed accordingly by the record industry (Firth, 1981, up). Unlike other forms of music, Pop is not created to cater to the tastes of a more culturally defined listener. It is specifically designed to appeal to the largest number of people by embracing style of composition performance that is inoffensive by nature, usually in the form of a simple and repetitive tune.Because musical barriers and perceptions are not challenged or confronted, it is rarely taken seriously as an art form. This in itself can prove to be advantageous (to retailers and advertisers especially) because it much easier to mentally switch off from. Shoppers with more refined and sophisticated musical tastes can put the musical intrusion to the back of their consciousness, while the fans of Pop can listen to it without it interrupting their shopping routine.

Friday, May 1, 2020

Auditing is challenging in value measurement - MyAssignmenthelp.com

Question: Discuss about the Auditing is challenging in value measurement. Answer: Task 1 Impairment assets associated with commonwealth bank are goodwill, joint ventures and plant and equipment. The goodwill arising from the combinations of business which include intangible assets on balance sheet is impaired. If any indication occurs that the investment is being impaired, then the whole carrying cost of the investment in the joint venture is tested for impairment. In plant and equipment, the company calculates it on fair value based on market valuation independently (Annual report of Commonwealth Bank 2018). For the purpose of impairment testing of plant and equipment the companys revaluations adjustments are shown in the reserves of asset revaluation in the income statement. The realized amount of the reserves of asset revaluation are then transferred to the retained profit account. Other properties remain at a cost which includes direct increasing of the cost of acquisition by subtracting accumulated depreciation and heading towards impairment testing (Lind and Arvidsson, 2014).The goodwill of the company is impaired annually by locating the units from where the cash is being generated. It is done by comparing the recoverable sum from the carrying amount of the goodwill. If the carrying sum is more than impairment testing is conducted by the company. The loss held from the impairment testing of the assets of the company is further recorded in the income statement under the section of total operating expenses. The loss occurred by impairment testing is a reason for the reduction in the net income of the firm (Paugam and Ramond, 2015). This is included in testing for the recoverability by calculating the future undiscounted flow of cash for the assets and then comparing the value with the carrying cost of assets. The applicability of Groups impairment testing needed the relevant use of judgements, assumptions and estimated which are based on past experience and factors that are assessed to be viable and are considered on a continual basis. The provisions are formed on the basis of fair value estimated and are considered as the variation between carrying the value of assets and the future cash flow value reduced at the effective interest rate of the financial assets (Huikku, Mouritsen and Silvola, 2017). The nature of key estimates and assumptions are considered as uncertain as provisions vary. The Group assess that provisions are applied adequately and state the best estimate of expected future costs. The impairment requirement can result in prescriptive as well as subjective to for making considerable judgements. The group must make sure that all requirements are applied in an appropriate manner (Carlin and Finch, 2011). The impairment testing process applicable under the AASB particularly AASB 136 of impairment assets is complex yet prescriptive. Although, there is more subjectivity engaged in the application of these requirements and can create significant impacts due to lack of specific guidance. For example; If or if not impairment in the cash-generating unit is applicable to goodwill or financial asset then it will be based on the goodwill allocation over the cash-generating units of Group (Wen, and Moehrle, 2015). In a situation where goodwill has not been allocated to the unit for the required impairment then it will be subjected to impairment. Thus, the actual outcomes might vary from subjectivity and can impact the net assets and profit of the Group. By considering the present study, I found that this topic is interesting yet complex due to the diversity of applicable provisions. The most interesting aspect of this study was a requirement of impairment testing by considering the viability of information for users. However, the confusing aspect of this study was variation in applicability of provisions of impairment in different situations. The most surprising thing about this study is that the company can use different methods of impairment testing for different types of assets. In accordance with the conducted study, I have gained new insights regarding the conduct of impairment testing done by companies to consider if or if not the goodwill or other assets with their useful lives are impaired. Subsequently, the cash-generating units carrying amounts are evaluated with their recoverable amount (Mazzi, Liberatore and Tsalavoutas, 2016). Further the recoverable amount is identified at their fair value less costing, by applying earnings multiples to the Banking and Wealth Management of Group. Fair value refers to the amount that will be gained to sell an asset or paying for liability transferring on an orderly basis with market applicants on a measurement date (Carlin, Finch and Laili, 2009). Further, the fair value measurement is stated under standards which requires measurement done on fair basis or disclosures about the same. The specified standards are applicable in terms of an exit price with using a fair value hierarchy' and lead to a market-based notion rather than an entity-specified one (Sellhorn and Stier, 2017). The Groups anticipated fair value and fair value hierarchy for the Commonwealth Banks financial aspects were not measured on the basis of fair value as on 30 June 2017. This shows consideration that small-scale firm which is subjected to low scrutiny by management and investors. Along with this, it is noticed that the performance of firm measures as revenue and expected cash flow are low to small firms. However, the medium values of the same for larger firms represent that they are also suffering from poor performance. The fair value must be indicating price estimated at which financial instruments can be sold or transferred by a transaction among market participants. Task 2 In the given study; the head of the IASB has a perception that in past accounting model which was used to record lease transactions were not capable of imitating the exact economic condition of the company. In accordance with the accounting model for lease earlier the company can easily separate the type of lease and was being recorded on the balance sheet. The recent lease accounting does not need operating lease to be recorded in the firms balance sheet and hence the result of this that it do not represent the assets, liabilities and the financial statements of the firm correctly (Haywood, 2018). The rise in the debt for lease in the companies took place because of the misleading information recorded on the balance sheet. The issue is related to the operating lease as in the core content of the current accounting model; it is stated that there are two type of lease financial and operating lease (IFRS, 2018). The financial lease is identified when asset and liabilities are recorded on balance sheet. But the operating lease is identified as the expense of the company and is not recorded on the balance sheet. The companies face problems as writing off the operating lease as it will show less of profitability and liability than it should be. As a consequence, the entity overlooks this unrecorded lease and hence it will result in an lease debt 66 times more than the actual debt. The argument given by the president of the board for most of the aviation industries was that; they would not be able to cope up with the new regulations of the accounting model for lease. The reason behind his argument was that the effects would be on the financial performance of the airline industry. Further; there will be only a little impact on the lessors but their accounting treatment will remain same. The only problem which will arise is the change in the dynamics of the market and also a change in the demand for borrowed aircraft (You, 2017). The coming up of new IFRS standards will have a great impact on the aviation companies which use IFRS as a framework for financial reporting (Lexology, 2018). The companies from now onwards will be needed to identify all type of lease on balance sheet and will also record new assets and liabilities. According to the Chairman of the board, the introduction of new IFRS 16 will affect many companies as it comes up with a single model of accounting which will abolish the differences among the operating and financial lease. The new model will also be applicable to the previous leases, and now all leases will be recorded on the balance sheet of the entity. In the model, the lease will be defined as an identified asset and will have right to control the contract (Carlin and Finch, 2010). The rent expenses will be substitute by the depreciation and cost of interest and entities will need to identify the liability of lease for the present worth of future payments of the lease. The biggest benefits of IFRS16 in lease accounting model is that it will now implement both the lease financial as well as an operating lease on the balance sheet. It will also have an effect on the entitys interest cover; asset turns over, net income, operating profit and cash flows. The company will also experience great impact on the decision-making process, forecasting, and financial reporting. References Annual report of Commonwealth Bank. (2018). (pdf). 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