The Legal and Ethical Environment of Business

Introduction The company in question is involved in manufacturing where it produces a variety of wood products. It has been a sole proprietorship form of a business unit and currently. However, the owner has plans of converting the company to another form of business unit by considering various factors. However, the entrepreneur does not comprehend all forms of business units and thus he needs to make an informed decision before choosing the form of business that suits his situation.Advertising We will write a custom critical writing sample on The Legal and Ethical Environment of Business specifically for you for only $16.05 $11/page Learn More Discussion of Various Forms of Business Units Sole proprietorship Sole proprietorship is the simplest form of business organization as it is formed and managed by a single individual. With this form of business, the organization is not registered on its own, hence cannot be separated from the owner (Lau Johnson, 2011). Moreover, the owner is entitled to all profits generated by the business at the end of a financial year as well as losses in case they arise. However, the owner is responsible over all debts and liabilities entered into by the business. In the formation of a sole proprietorship, the status automatically passes to the owner. However, for the business to be legal, the owner has to register and obtain the necessary licenses and permits. However, rules regulating the registration process differ in accordance to the location of the business and the industry. In terms of taxation, the owner has to withhold taxes and submit them to the relevant authority. Moreover, the business cannot be taxed separately since incomes generated are also the owner’s incomes. Advantages Sole proprietorship is cheap and easy to form for structural costs are quite low as compared to other forms of business units. In addition, legal costs in relation to obtaining necessary documentation, licenses, and permits are always at minimum. In addition, it is easy to prepare and file tax returns for the business is not taxed separately from the owner, which makes it easy to fulfill reporting requirement in relation to taxes. Decision making process is simplified and faster since the owner is the sole decision maker. Sale and transfer of properties takes place at the discretion of the owner, hence maintenance of secrets within the organization (Lau Johnson, 2011, p. 236). Disadvantages In case the business falls into liability and is unable to pay, the owner is held liable for the debts and obligations of the organization. In addition, any liable act committed by the employees of the business is charged against the owner. In addition, the owner may not have expertise in all areas of management; therefore, he or she may find it difficult to run the entire business. Where there are no finances to start up the business, it is hard to raise capital, especially through seeking financial a ssistance from banking institutions.Advertising Looking for critical writing on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More General partnership A partnership defines the relationship that exists between two or more people who have an aim of getting involved in business practices. In the course of carrying on a business, all parties involved share profits and losses as agreed. In the case of a general partnership, each of the partners contributes capital, skills, and even labor in return to sharing into the profits and losses of the business. Although, there is no regulation requiring a partnership to be registered officially, it is always recommended for people to do so (Lau Johnson, 2011, p. 240). In a court of law, evidence of two or more people carrying on a business is enough to call it a general partnership. It is also acceptable that a sole proprietor can change his or her business to this form. In the case stu dy, the sole proprietor is thinking of changing the form of his business to something else. However, if he settles for this form of business, he must be willing to have an additional partner into his business. Termination depends on the type of that the business partners were in; however, it can also end due to factors stipulated in the agreement. Advantages Raising capital is quite easier than when compared to a sole proprietorship for each partner contributes a certain portion of the capital. As opposed to a sole proprietorship, a general partnership can also access loans from financial and non-financial institutions. In the presence of an agreement, it would be easier to solve any problem that arises among partners. Division of labor can easily be exercised, as each partner will participate in running the business. Disadvantages In a general partnership, every partner is liable to all debts and liabilities of the organization. Unfortunately, all profits generated by the business are shared among partners. In addition, due to agency relationship that exists among partners, a mistake made by one person affects all other partners in the business. Death of a single partner means an end to that partnership. Partners are also not free to transfer the ownership of their share to another person freely. Secrecy is not guaranteed in this form of business since every partner is authorized to transact on behalf of all others and all have equal access to books of accounts (p 245). Limited partnership As opposed to a general partnership, limited partnership must involve proper documentation. Partners willing to venture into such a business must also be willing to have a specific location. The partnership consists of limited and a general partner. The limited partner enjoys limited liability, whereas general partners are held liable to the extent of their personal liability. Creation of a limited partnership begins by filing limited partnership certificates through the re levant agency.Advertising We will write a custom critical writing sample on The Legal and Ethical Environment of Business specifically for you for only $16.05 $11/page Learn More Advantages Not all partners are liable to the debts and liabilities of the company. Limited partners are not liable to the debts of the partnership. In case of general partners, they are only liable to the extent of their contribution and not the entire liability. Raising capital for the partnership is quite easy. Disadvantages Any legal liability attached to the partnership can be passed to the general partner if the business is unable to meet its obligations. On the other hand, limited partners are passive investors, as they are not allowed to assume active participation in the management of the business. The process of setting up may be long and cumbersome due to the registration procedure required. General partners end up bearing heavy and unnecessary risks of the business. C-corporation These traditional corporations are currently retained by most large organizations globally. The C- Corporations are governed by a board of directors, officers, and bylaws. Stock certificates are also issued to the initial shareholders. Formal paper work is filed in relations to stipulations within the state where the corporation is set up. Advantages The corporation ensures protection of the owners’ properties through separation of actions of owners from those of the corporation. The business is a legal entity that can act on its own; therefore, can sue or be sued without involving the stockholders and other officers. Shareholders have powers to vote for the directors based on their number of shares as stipulated in the articles of incorporation. Shareholders can freely transfer their shares without consultations. Disadvantages Lengthy and bureaucratic procedures are followed during incorporation. Decisions are made by officers and director, and thus the decisi ons may not align to the wishes of shareholders. These organizations are subject to corporate taxes that translate to additional costs to the organization. This corporation is subject to double taxation, since shareholders are also taxed on their dividends (Lau Johnson, p.249). S-corporation An organization has first to move to a C-Corporation before being upgraded to the status of an S Corporation. However, an S-Corporation cannot accommodate more than 100 shareholders. Moreover, it is the responsibility of these shareholders to pass their corporate income, deductions, losses, and credit. S Corporations have one class of stock. Advantages Shareholders have the privilege to choose their profits and the extent of their losses. The corporation is also not subject to double taxation as opposed to C-Corporations for the corporation reports the flow of incomes and losses on members’ personal tax return, hence avoiding double taxation.Advertising Looking for critical writing on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Disadvantages The corporation has only allowable shareholders, thus restricting partnerships and alien shareholders. The corporation is also selective on some certain financial institutions, insurance companies, and some domestic and international sales corporations. For a small business, joining this corporation is complicated, as one has to fill some forms to be granted permission . Limited liability company This business organization has a membership of 10 to 20 members, but it should not exceed 50 members for professionals. Members’ property and shareholders are protected and thus cannot be used to settle financial obligations of an organization. One of the advantages of this form of a company is that shareholders’ wealth is protected. The company is also a going concern since the death of any member cannot affect the continuity of operations. However, the company is subject to double taxation since both the company and shareholders’ dividends are also taxed . Recommendations From the case presented above, it is evident that the business has outgrown its capacity as a sole proprietorship. Since the organization had not yet formed any form of the corporation, the owner should upgrade the business to a limited liability company. The organization needs to increase its earnings, thus leading to an increment in profits that can cater for the increased expenses in relation to those of other corporations. A limited liability company could suit the organization, as it is easier to form in comparison to the S and C corporations. Although the company is subject to double taxation, I strongly recommend this form of business organization. For the case of these other corporations, there are stringent measures, as stipulated by regulations governing the formation of these organizations. With the expansion of a business, an organization is likely to seek services of expatriates because such a move comes along with inventions and innovations mostly in technology. This aspect will be a crucial idea for the business that is dealing with timber products. Improved technology would ensure proper utilization of available resources and introduction of new designs. Although I support strategies outlined by S Corporations, I would not recommend it because this form does not favor alien shareholders. I strongly recommend a limited liability company as it would ensure wealth of shareholders is safeguarded. Moreover, the sole proprietor was used to dealing with a small number of employees; therefore, recommending companies that would require many shareholders would amount to incompetence. A limited liability company is suitable, as the owner will only have to deal with less than 50 shareholders, and thus management becomes easier. Reference Lau, T., Johnson, l. (2011). The Legal and Ethical Environment of Business. Irvington, NY: Flat World Knowledge. This critical writing on The Legal and Ethical Environment of Business was written and submitted by user Ignacio Flynn to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Scaffold vs. Foliage essays

Scaffold vs. Foliage essays Nathaniel Hawthorne, an author who is known for his wordy novels, such as The Scarlet Letter, chooses to include symbolism as a great aspect of his writing. In The Scarlet Letter, Hawthorne uses the symbols of the scaffold and the forest to depict the battles, which have challenged many of the characters internally. The scaffold in the center of the market place represents the harsh reality of the Puritan society. The forest, which is dark and gloomy, symbolizes the moods of some characters, as well as, an escape from the harsh judgment of civilization. Arthur Dimmesdale, a distressed individual, is troubled by the guilt that eats away at his mental and physical health. His dilemma and his struggles against his sin become evident in three scaffold scenes. In each of theses scenes, a progression is formed in which Dimmesdale first denies then accepts and finally conquers his sin. To Hester Prynne, the scaffold represents shame and punishment of her wrong doings. With the suffering of Hester, guilt and regret overcome Dimmesdale. The Scaffold is the symbol of redemption and judgment. In Chapter 3, Hester is sentenced to stand on the scaffold before God and her peers to receive judgment. In the middle of the book, Dimmesdale is able to stand up on the scaffold in the dead of night only to share his guilt with the sleeping town. At the end, Dimmesdale is able to gain the strength to confess his sin to town during day so that he may be spared of the guilt that ate away at his every bit of life in him. Without an escape, Hawthornes characters would have never come to life completely. This is the importance an idea such as the forest. In the forest, truth is embraced rather than forbidden. The knowledge that Hester has of the truth is a somewhat of a threat to the townspeople. That is why Hester and her daughter, Pearl, chose to live outside of town and outside of the forest so that they can ...

Building a Wireless Sensor Network Essay Example for Free (#6)

Building a Wireless Sensor Network Essay 1.0 Introduction In the previous era, the technology application mostly using wire but now a wireless device has become common place. The definition of wireless sensor network is an application that having no wires connection on that devices. In addition, to make the system easy to monitor from a distant location, the RF 433MHz module was used. So, this project gave rise to the idea for studying details about the RF 433MHz module performance for WSN application. 1.1 Project Background Nowadays, using the wireless sensor network (WSN) technology to monitor the environment helps someone to solve the problems of deployment difficulty, high cost, and realized unmanned monitoring which is mostly used in factory, buildings, laboratory and house. This project is to study the range and performance of the RF 433MHz module for WSN application. RF 433MHz module are popular used in remote control system. This range also available to use in this area. There are two types of the RF module which is transmitter and receiver. From research, using RF 433MHz module, the data can get more accurately without any data losses with the range that given than compared to other transmission for wireless sensor network. The range that can reach by this RF module is different between outside and inside area. For inside area, it can work for 50 meters through multiple walls with an antenna, while for the outside area, it will be able for hundreds of meters. Besides that, a microcontroller such as Arduino also used in this project. Arduino that available for this project is Arduino PRO which is it has 3.3V port that will be easier to connect directly to the types of RF 433MHz module that used in this project. This project also will be studied the analysis of the data transmission by giving a few of distance between the transmitter and receiver of the RF 433MHz modules when located in the obstacles or line of sight area. Then, the data that are received will be displayed on the computer whether there are data losses or not. 1.2 Problem Statement The problem that becoming as issues right now is there is a lot of ways to send data but the problem is about the range, cost, and data losses. So, for this situation, study the performance of RF 433MHz can overcome the problem for the WSN application. The objectives of this project are to understand the range and performance of RF 433MHz module. Moreover, exploration about the transmitting and receiving the data by using the RF 433MHz module. 1.4 Work Scope The main work scope of this project is to make sure this project will achieve the objectives. The main focus of this project:- i. To study and understanding the range of RF 433MHz module. ii. To transfer data by using RF 433MHz module. 1.5 Methodology In this project, there are three main parts. For the first part, it will be focused on the conducting the literature review and do some research more detail about the RF 433MHz module. Meanwhile, for the second part, after the software development process, the hardware development process will take over and include the testing of the project. Last part, when the hardware and software complete their part, it will be followed by testing the performance and the operation of the project to make an analysis. 1.6 Report Structure This part will explain all the flow for completing this report and project. In this report, there are five chapters. Chapter 1: Introduction This chapter will introduce the background of the project, state the problems, clear about the objectives, scope of work, planned the methodology and structure of report to make it organized. Chapter 2: Literature Review This chapter will be explained more details about all the research that have been done. Then, the summarization for the project also will be attached to this chapter to make it clear. Chapter 3: Methodology The methodology is the procedures or steps when doing this project. The simulation, analysis, and evaluation of the project will be discussed in this chapter. This method is important because from here the flow of the process for the project will be updated. Chapter 4: Expected Results The expected results in the software or hardware will be stated in this chapter. The comparisons and improvements of this project will be described here. Analysis of the results also will be discussed here. Chapter 5: Conclusion In this chapter, to make a conclusion for all the summary of this project was collected in each part can be discussed in the conclusion. Building a Wireless Sensor Network. (2018, Apr 18). We have essays on the following topics that may be of interest to you

English - The Canterbury Tales Essay Example | Topics and Well Written Essays - 1250 words

English - The Canterbury Tales - Essay Example This paper analyzes how the â€Å"General Prologue† functions to introduce â€Å"The Canterbury Tales.† This prologue has a cacophony of voices that serve several purposes for Chaucer. Geoffrey Chaucer's â€Å"General Prologue† functions as an introduction to â€Å"The Canterbury Tales† by expressing three general voices that impact the rest of the tales and aim to describe the poet and the functions of poetry: Chaucer the Pilgrim, the host, and the clerk. Medieval theory and practice show that Chaucer uses the â€Å"General Prologue† to depict â€Å"multiple voicing,† which is his literary strategy in â€Å"The Canterbury Tales.† â€Å"Multiple voicing† is a form of argumentation that can be found in medieval narrative, including debates on allegories, private conversations, and different forms of monologues (Nolan 117). This kind of approach employs diverse voices that present social, moral, or spiritual questions, and resolve s them too through its narrative (Nolan 118). The subjective aspect of the text, which is based on the poet's authority, is also rendered in other voices. Any of Chaucer's character can act as the moral compass of the poet (Nolan 118). Nolan stresses that when readers â€Å"hear† a number of voices in the â€Å"General Prologue,† they are listening to â€Å"the master of an art cultivated by generations of French and Italian writers† (118). The art is in juxtaposing voices against other voices, so that the text becomes more textured and complex. Nolan recognizes other poets who have also affected Chaucer's writing style, such as â€Å"Benoit de Sainte-Maure, Guillaume de Lorris, Jean de Meung, Boccaccio, Dante, and Machaut† (118). The primary theoretical groundwork for multiple voicing in the Middle Ages can be rooted from the rhetorical handbooks that have been generally employed in grammar schools (Nolan 118). These handbooks emphasize the importance of deliberate voicing and impersonation in the speaker's presentation of his/her identity, as well as in expressing the characters' intentions, feelings, and behaviors (Nolan 118). Quintilian illustrates the speaker's self-presentation in the prologue and suggests a majestic way of managing voice, style, and manner: [W]e should... give no hint of elaboration in the exordium. But to avoid all display of art in itself requires consummate art... The style of the exordium... should...seem simple and unpremeditated, while neither our words nor our looks should promise too much. For a method of pleading which conceals its art... will often be best adapted to insinuate its way into the minds of our hearers. (4.1.56-60; 2: 36-39, qtd. in Nolan 118) This is what the â€Å"General Prologue† did. It did not promise more that it can deliver. Instead, it merely describes the characters in ways that will prepare readers of their identities. The first Chaucerian voice is the first impersonati on: the learned poet or clerk. He stands for the voice who is knowledgeable of the â€Å"literary topoi of the Latin tradition† and rhetorical expression (Nolan 122). He is a philosopher who can breed stories from simple words. This rhetorical expertise attributed to the clerk's voice can be seen in other classical and medieval poets and philosophers (Nolan 123). This articulate voice is not limited to any genre but has been applied by other narratives, such as encyclopedias and scientific manuals (Nolan 123).

The Description, Analysis, and Research of Tuscany, Italy, as a Essay

The Description, Analysis, and Research of Tuscany, Italy, as a Tourist Destination - Essay Example Brief history of Tuscany Indeed, Tuscany has a rich history dating back to 1100 B.C. when men lived in the iron and bronze error. The first Etruscans to settle brought a great deal of civilization to the area before the Romans finally brought peace and established their empire. It was during this time that Tuscany experienced renaissance. The romans also introduced new technology and all these, through inheritance, have projected Tuscany to her current popularity (Discover Tuscany). Physical description Since many tourists around the world prefer beautiful and extraordinary countryside with impressive views, Tuscany qualifies as one of the most favorable destinations in the Southern part of Europe (Howells 18). Howells states that Tuscany brings a combination of both extensive hills in the northern part of Lunigiana, to the beautiful valleys, down to the magnificent beaches of the Maremma at the coastal region (19). All these hills, valleys, and plains, wrapped up as a package, proje ct a remarkable sight. Any outgoing tourist who likes hiking and sightseeing will find their paradise in Tuscany, as they will never have enough time to traverse all the beautiful scenery (Howells 29). Tuscan has a large geographical area spanning 8.8 square miles, most of it being mountainous. This is especially great for mountain climbers, and bike riders, who flock every year for various competitions. This clearly shows that its general view gives it a competitive advantage over other tourist destinations not forgetting the long western coastline (Howells 16). Location and Topography Tuscany is located in Italy with its capital based in Florence, a major tourist attraction with prestigious hotels. Its strategic location makes it easier for many aspiring tourist from Europe, America, Asia, and Australia to connect at the shortest time possible due to the superb infrastructure in the cities and beyond. Chains of rolling, hilly landscape, with few proportions of agricultural land, characterize the topography of Tuscany. On its western side is along coastline with small islands off the sea, providing a special enjoyment opportunity for sand bathers and vocational travelers. This unique topography provides tourists with a classical landscape that most tourists crave (Howells 13). Cultural highlights It is no doubt that Tuscany has a rich cultural heritage. When one travels to major cities like Florence and Siena, they are likely to witness this endowment of artistic heritage in such places as art galleries, churches, and museums. The main language in Tuscany is Italia n, spoken by the majority of the citizens, although various local dialects like Tuscan exist. Though language diversity is good, this can pose a challenge especially in the tourism sector. Literature and music receive wide acknowledgement more so because they normally attract tourists through skilled entertainment. While some tourists visit Tuscany to learn fine arts, others come to experience the diversity and culture. Therefore, the only logical conclusion one can make is that Tuscany has strategically positioned herself culturally, for tourist attraction (Tourism and Holidays in Tuscany). Food and dining (wine) In Tuscan, most people prefer to be simple in matters concerning food. Cuisines in Tuscany include but not limited to vegetables, fresh fruits, mushrooms, Cheese, legumes, and bread. This rich menu provides

Depends on Writer Essay Example for Free

Depends on Writer Essay Many countries, including the United States, are currently struggling with two apparently conflicting objectives, that is how to make newcomers and native minorities feel they have equal opportunity to pursue the American Dream, while at the same time convincing the native majority that policies crafted to help others are not discriminating against their own rights and opportunities. The two main policy thrusts used by governments, schools and other institutions designed to promote racial diversity and integration are race conscious and color blind. Race conscious and color blind are not mutually exclusive, but two ends of a continuum. At the one end an example of a race conscious policy would be if race was the sole distinguishing factor deciding whether one candidate is selected over another and there is a quota for members of a specified race. For example assume two candidates of different races for military promotion both meet the required minimum standard. An extreme race conscious policy would dictate that the person from the race considered disadvantaged would be promoted even if less meritorious. On the other hand under a completely color blind policy, race would play absolutely no part, and the best candidate would be promoted . In between is a situation where race is only one factor to be considered and the candidate of the disadvantaged race would be promoted only if the sum total of his merits was considered at least equal to that of the other candidate. Race was the deciding factor to break the tie so to speak Also in the middle scenario there is no set quota for those considered disadvantaged, only a vague goal that they would be in sufficient numbers that they wouldn’t feel isolated. For the disadvantaged color blind policies tend to promote the status quo in that because their color is often associated with other negative factors such as poverty, limited educational opportunities and cultural limitations, they find it difficult to compete and get ahead. Racial inequalities are thus perpetuated and racial identities more starkly contrasted. In other words the discontented tend to feel its’ â€Å"them versus us†. On the other hand, race conscious policies can make the dominant group feel that in efforts to improve opportunities for the disadvantaged, their rights are infringed. In effect they can feel they are victims of reverse discrimination. They believe their rights are threatened, and are now suffering racial inequalities because of efforts to help the previously disadvantaged. They also fear losing their status as the dominant race. The Asian American Legal Foundation brief advocated color blind policies on the grounds that race conscious policies favoring only designated races were prejudicial to the interests of groups they represent such as the Chinese in San Francisco. While accepting the goal of racial diversity, they argued as the dominant race in this area, the school placements there should reflect this reality. That is, they should not be capped at 40% in order to accommodate specifically designated and therefore preferred disadvantaged races nationwide. They argued that this was discriminating against them as the dominant race in the area, and that there was no compelling reason to assist minorities, at least not to the extent where their placements exceeded their proportion of the local population. They also argued that having separate Chinese schools was not the answer, as this was counter to the goal of racial diversity, and tended to encourage inferior facilities. Conversely, the military brief advocated race conscious policies in order to develop a racially divers officer corps. They argued that while blacks were recruited into the military in large numbers immediately after World War II, they tended to stagnate in the lower ranks because of poor education, prejudice and other reasons. Thus in the 1960s and 1970s, a mainly white officer corps was in charge of a substantially black lower ranks, resulting in low morale and racial tension. In fact this situation was considered to have a detrimental affect on the ability to fight in Vietnam. While there is now a larger percentage of black officers, the brief argues that race conscious policies need to be continued to have the percentage of black officers comparable to that of enlisted men to have a cohesive, effective fighting force. Therefore the brief argues that there is a compelling government necessity justifying the need for a race conscious policy. If the Supreme Court decides the Grutter case on the basis of the military brief, that is, that race conscious policies are justified, she would of course continue to be denied a place at the University of Michigan, and most likely this would also apply to the other perspective white students. Naturally this would fuel the notion that they were subject to unequal access and therefore suffering from racial reverse discrimination. On the other hand if the case is decided on the basis of the American Legal Foundation brief, she and many other whites would probably be accepted at the university. However, designated disadvantaged races would likely feel that their quest for equality and racial status was still not being adequately addressed. Although Gruther felt she was being discriminated against, the Court’s decision upholding Michigan Law School’s affirmative action policy for admissions, shows that it agrees with the school’s stated intention to redress historical and current discrimination, which I believe in fact was the school’s honest purpose. By considering race as only one of the factors in deciding whether to enroll prospective students, I believe this is an appropriate middle ground between a pure race conscious and color blind policy. I also believe that this policy will help realize social equality, and once people from different races achieve success roughly proportional to their numbers, the policy will no longer be necessary, hopefully within 25 years. Works Cited Nos. 02-241 and 02-516 In The Supreme Court of The United States. Grutter, Barbara (Petitioner) v. Lee Bollinger et al (Respondents)

Essay --

CAREER OPPORTUNITIES AVAILABLE FOR FILIPINO ACCOUNTING TECHNOLOGY AND ACCOUNTANCY GRADUATES A Term Paper Presented to Mr. Lawrence Briones Icasiano English Department De La Salle Lipa In Partial Fulfilment of the Requirements for COMSKI2 Second Semester, Academic Year 2013-2014 By Zach Nicolai De Guzman Judy Anne D. Gatdula J1A March 13, 2014 Accounting Technology and Accountancy graduates are expecting that there will be a good work waiting for them after they finished their courses. To know the career opportunities available for Accounting Technology and Accountancy graduates we will do a research about it. For the information that we need, we conducted an interview and also done library researches. First to know is where accounting really did come from. Accounting is founded by Friar Luca Paciolo and was first published in 1494. It became influential as a profession in England in the mid-1800s. There are laws which are enacted in the year 1913 and 1917 to ensure proper tax accounting. (Wilcox & San Miguel, 1980) Accounting, it is the systematic and comprehensive recording of financial transactions pertaining to a business. Accounting also refers to the process of summarizing, analysing and reporting these transactions. The financial statements that summarize a large company's operations, financial position and cash flows over a particular period are a concise summary of hundreds of thousands of financial transactions it may have entered into over this period. Accounting is one of the key functions for almost any business; it may be handled by a bookkeeper and accountant at small firms or by sizable finance departments with dozens of employees at larger companies (investopedia.com). This statement refers that the accounting ... ... †¢ Wilcox, K.A. & San Miguel, J.G. (1980). Introduction to Financial Accounting. New York: Harper & Row Publishers †¢ What career opportunities are there with an Accounting Degree? Retrieved from http://web.olivetcollege.edu/careerdev/accounting.htm †¢ Internal Audit. Retrieved from http://en.wikipedia.org/wiki/Internal_audit †¢ What is external audit? Retrieved from http://www.businessdictionary.com/definition/external-audit.html †¢ What is financial audit? Retrieved from https://www.bcauditor.com/node/636 †¢ Certified Public Accountant. Retrieved from http://en.wikipedia.org/wiki/Certified_Public_Accountant †¢ http://education-portal.com/articles/Certified_Accounting_Technician_Salary_Requirements_and_Duties.html †¢ Title: Accounting 2nd edition Writer: Carl S. Warren, James M. Reeve and Jonathan E. Duchac Publication: Cengage Learning Asia Pte Ltd year 2012

Puma’s Ag Case

PUMA’s AG Case Adalbert and Rudolf Dassler founded puma in 1924 in Germany. The company was called Gebruder Dassler OHG, and was internationally well known. However, the two brothers separated creating Adidas and Puma, respectively. Puma had sponsored some of the worlds most famous soccer players, positioning itself as one of the most important company in soccer shoes and accessories. In spite of that, the son of the founder, Armin Dassler, take Puma to a point where all product were sold â€Å"dirt-cheap†, ruining the brand image. The high society was not willing to wear the brand.In 1993, Jochen Zeitz, became the CEO of the company, and together with Martin Gaensler, the supply chain management chief, applied 3 significant phases into the Comeback of Puma: * Aimed at making Puma profitable in order to build a strong financial foundation. * Restructuring the whole company * Focusing in core competencies: marketing, brand management, and product management. * Transform Puma into an attractive sports brand. (High- value brand in sport and lifestyle sales categories). * Sponsoring and advertisement. Puma’s major competitors 1. Adidas –Salomon AG * Headquarters in Bavaria, Germany. Production was in every continent, except in Australia, with administration, design, and marketing in Germany and France. * Production outsourced in Asia. * Only supplier covered all sports. * Main strength soccer line, sky and tennis market. * Known as a brand for the family, satisfying customer’s needs. * Sponsoring activities on huge sports events, famous teams, and athletes like FIFA World Cup and UEFA Champions League. 2. Nike * American company founded by Bill Bowerman and Phil Knight in 1964. * Outsourced part of the production to China and concentrated its skills on product design, marketing, and distribution. Located in Oregon. * Administrative activities concentrated in United States. * Europe, Africa, and Asia worked only in sales strategies . * Target group young people with the slogan â€Å"Just do it† * Marketing strategy: sponsoring events, popular teams, and athletes. * Introduction to specialized brands * Web-based Nike ID (customizing Nike products) 3. Reebok * Founded in 1895 in USA by Joseph William. * Key market: footwear industry (aerobics industry, women’s sportswear, and design street & casual footwear). * Located in 140 countries. R & D in China, Korea, and Taiwan. Distribution finished goods via traditional retailers. * Sales in Gym club trainers. * Reebok female sports shoes were the most famous. * 1992, change of strategy to American football, basketball, and soccer. * Sponsoring sport events and popular athletes. * Nevertheless, Reebok was often regarded as a fitness and exercise equipment manufacturer. 4. Fila * 1911, Italy. * Distribution in 50 countries. * Portfolio of sportswear and athletic footwear. * Focus on running, basketball, and fitness. 5. Prada * Italian brand focused on lux ury leather goods. * Founded by Mario Prada. 2003 Sportive line called Prada Sport. 6. Diesel * 1970. Casualwear or sportswear company that became a luxury brand. PUMA’s Value Chain * R&D: sourcing, production, and logistics * 80% of all production move to Asia due to raw materials and MOD * Manufactured in Turkey and Mexico * It reduces its working capital and inventory to 21% * The raw material sourcing allowing shortening the production and enabling full quality control of input factors. (Inditex’s Zara strategy) * Production partners according to quality, price, and environmental/social factors. Logistics was not a core competence. * Brand management * Turnaround new positioning of the brand itself. * 1980’s unpopular image due to heavy price decline. * Jochen Zeitz (CEO), repositioned the brand * Making PUMA desirable again * 2003, the brand was already positioned and well-known and considered as a luxury * Ensuring success, PUMA hired charismatic personali ties who could represent and understand the desired brand perception, recognition, and awareness even further. * Sponsoring several teams such as the Jamaican running team, Cameroon soccer team, and Italian national soccer team. Sponsoring Formula One, entering by the official supply of sportswear for the FIA World Rally Championship, the Ford Rally division, and freestyle motocross champion Travis Pastrana. * Quality over quantity and rely on innovation. * Following upcoming trends quickly and creating trends. * The Puma classic King was reintroduced creating a new market segment of lifestyle sportswear, having in consequence to it a significant competitive advantage over competitors from the fashion industry. * CEO understood the fashion as â€Å"the new combination of elements of the past†. * Right time for launching a new product line. Puma entered in the cricket market in Australia and Africa. * Advertising in MTV and in Hollywood movies. * Puma was perceived as rebellio us and stylish. * Distribution * Outsourcing 70% in distribution logistics. * Building up a system to develop its own network in Europe. * Retail activities * Selected partners according to the corporate message of Puma. * Sport retailer did not operated globally; only foot Locker and Intersport, Decathlon, and JJB Sports. * There was no price discrimination due to low transportation costs in Europe. * Collaboration with strategic partners and allies Acquired the Swedish company Tretorn (manufacturer of tennis balls), because of the sophisticated and broad distribution system in the Scandinavian market and a very skilled management team. Corporative Strategy: R&D and design (functionality and stylish appearance products). Launching the New Collection: sport, lifestyle, and fashion. * Trying to be innovative in every part of the process * Marketing strategy Innovation * Modernizing latest collections and re-launch them Bibliography. Kaufmann, Lutz. â€Å"Puma AG†. The WHU Otto Beisheim Graduate School of Management.

Comparative Methodological Critique

The aim of this paper is to compare two academic research papers, one informed by qualitative and another one by quantitative research designs with focus on the methodological factors. Both papers describe working lives and attitudes of gay and lesbian workers in the UK and USA, possible consequences of disclosure of sexual orientation on their working relations and organisational arrangements towards equality and diversity of working practice. These research projects add to the growing number of studies which shed light on the sensitive nature of homosexuality in the workplace and anti-discrimination policies and practices that organisations deploy to create a more inclusive working environment. Governed by the difficulty of access to gay and lesbian population both in UK and USA, and its â€Å"hidden† nature both teams chose their own strategy in unveiling the nature of work attitudes of gay and lesbian employees and demonstrating the progress organisations have made or are making towards the establishment of good practice. st paper (qualitative) The paper deals with identifying good organisational practice concerning equality, diversity and sexual orientation in the workplace, and considers any changes following the introduction of Employment equality (Sexual Orientation) regulations 2003. It also aims at addressing the gap between equality policy and practice which provides the foundation for further analysis of the significant shortfall in knowledge relating to the experience of LGB (lesbian, gay and bisexual) employees in UK organisations. Even today, the issue of sexuality still remains a sensitive one, despite the coming into force of legislation offering protection to LGB people. It is also the cause of unease for some employers in the modern world in discussing (not to mention dealing with! ) this issue, and consequential bullying, suffering and fear which make life and work unbearable for so many LGB people. So far progress has been made based on social justice and business case studies which means that this still â€Å"remains †¦an under researched area in which there have been very few case studies of particular organisations† (Colgan et al. 2007:591). Having adopted a phenomenological position in their design, the research team chose to carry out a longitudinal (2 year) qualitative study in 16 â€Å"good practice† case study organisations in the area of employment of LGB workers, to discover â€Å"the details of the situation†¦[in order to] to understand the reality† (Remenyi et a l. , 1998:35) of working relations in organisations with LGB workers. Also focusing on the ways that people make sense of the world especially through the sharing of experiences with others has dictated the use of a social constructionist framework (Bryman and Bell, 2007). The case studies involved the analysis of companies’ documentation and reports, trade union publications and websites to get an inside view of companies’ attitudes and practices. The main challenge of the project in data collection was â€Å"limited resources †¦ inability to specify a sampling frame† (Saunders et al. , 2003:170) which dictated the use of non-probability sampling. Therefore, snowballing sampling was applied as the most appropriate for this kind of research. The research team interviewed in depth 154 LGB employees who, prior to that, completed a short survey questionnaire. All completed the survey giving a complete census. However, due to â€Å"a lack of robust statistical evidence concerning the proportion of the UK population who identify as LGB† (Colgan et al. , 2007:591) and the difficulty of access to such people, it’s hard to say how representative this sample of LGB people is. Determined by these practical constraints, the research team adopted a mixed methods research strategy (case study/interviews) with various data collection methods that allowed them to have a cross-check against each other's results. Difficulty of accessing LGB employees also dictated the choice of analysis focusing only on â€Å"good practice† organisations. Hence, using survey, in-depth interview and secondary data enabled the team to combine the specificity of quantitative data with the ability to interpret perceptions provided by qualitative analysis. Though, there is evidence and justification by the research team of how respondents were selected, the project itself demonstrated a disproportioned balance of respondents not only in terms of gender (61,7% -men, 38,3% – women) but also in terms of ethnic division. This means that the balance tipped so far in terms of the depth of their research. The research team adapted an inductive research approach to accommodate the existing theories and findings as well as their own empirical studies, for example â€Å"that those in lower level and perhaps more difficult working environments are less likely to be â€Å"out†Ã¢â‚¬ ¦at work† (Colgan et al. , 2006a cited in Colgan, 2007:593). The paper also gives a good historical overview of how public and private sector organisations have made progress towards the â€Å"inclusion of sexual orientation within its organisational policy and practice† (Colgan et al. , 2006a cited in Colgan, 2007:593). This provides readers with a comparative overview of how the situation has changed following the introduction of the legislation. The research team identified the number of steps organisations took to follow â€Å"good practice† in relation to equality and diversity, at the same time outlining the differences in progress between public and private sector companies. In doing so, the authors also assert that the implementation gap between policy and practice still exists and requires further measures such as â€Å"the need to see policy championed, resourced and implemented by senior line managers† (Colgan et al. 2007). Whereas the Regulations empowered LGB people to step in and â€Å"challenge discrimination and harassment† (Colgan et al. , 2007:604), the key factor, as identified by the authors, â€Å"that prevented some respondents coming out at work †¦ the fear† (Colgan et al. , 2007) remained the main obstacle to LGB workers to blowing the whistle and reporting an incident. These findings are supported and justified throughout the paper by respondents’ statements and results of previous studies. The research team also defined the relation between the impact of the employment equality (SO) regulations, considered as independent variable, and such dependent variables like job satisfaction, being out at work, experience of harassment and discrimination, this in fact gives an idea of the existing problem in organisational practices. In terms of structure, language and appropriateness of referencing to other material this paper proves highly informative. It suggests that further research needs to be done in order â€Å"to gain a more â€Å"representative† picture of working lives of LGB employees† (Colgan et al. , 2007) as it only explored the â€Å"tip of the iceberg†, because the research project was able to examine only a fraction of the whole, and, unless an organisation adopts more effective and proactive leadership on equality and diversity, the legislation on its own will take only a small step towards the inclusivity of LGB people and the creation of harmonious equal working practices in UK organisations. The research project involved cross-sectional design that allowed the team to compare and contrast their findings derived from each of the cases. This is considered to be a great advantage of the project as it allowed the team to consider â€Å"what is unique and what is common across cases† (Bryman and Bell, 2007:64), thus facilitating an attempt to generalise their findings. The research team does not explicitly express their own opinions, allowing personal values to sway the conduct of the research and the findings deriving from it, this ensures that they acted in good faith and followed good practice. However, having conducted a survey following the implementation of (SO) Regulations 2003, this study failed to provide a sufficiently broad spectrum of opinion of how organisational culture has changed as a consequence of the legislation. Moreover, the research team did not specify whether any of the key informants or interviewees had worked in â€Å"good practice† organisations before the regulations came into force which would allow a comparative analysis of organisational practice to take place and, thereby, for data to be more representative. Much attention was focused upon good practice organisations in their study; however, there was a failure to demonstrate what was meant by â€Å"good practice†. This would have enabled readers to have a more explicit understanding of what expectations are from any organisation with LGB employees. In terms of access to respondents, although the team acknowledged the difficulty, they were not as resourceful as they might have been. Lack of robust information undermines the conclusions, arguably, brings into question the credibility of the findings as the research net was not cast widely or deeply enough. For the readership of this paper there is no ultimate enlightenment as the paper does not show any argument or advocacy that invite readers to the world of unexpected discovery; instead, it is rather a presentation or portrait. It also remains difficult to conduct a true replication of this study, even though majority of the organisations â€Å"were willing to be identified by name† (Colgan et al. 2007). 2nd paper (quantitative) This paper describes the relationship between reported disclosure of sexual orientation, anti-discrimination policies and top management support. It is also aimed at identifying work-related attitudes of gay and lesbian workers if such disclosure takes place and its effects on individual performance of gay and lesbian workers. At the time of the research very few empirical studie s had been conducted to investigate work attitude and disclosure of sexual orientation. Since the recognition of the gay and lesbian population within the workforce, inclusiveness of gay and lesbian employees in organisational diversity management policies was desperately needed. It has been argued that â€Å"an approach of workplace tolerance is needed† (Day and Shoenrade, 2000:347) which can contribute to the knowledge of human resource function when taking appropriate actions if conflict arises and to help create a more conducive environment for the disclosure of sexual orientation. Emphasising the importance of collecting facts and studying â€Å"the relationship of one set of facts to another† (Anderson, 2009:45) underpins their positivist paradigm. Focused on key unresolved questions such as â€Å"closeted homosexual workers will have a less positive work-related attitude† (Day and Shoenrade, 2000:346) the research team takes a deductive research approach to test three formulated hypotheses which together with research paper aims do not appear until well into the text. This can lead to uncertainty on the part of the readership. In terms of selection of respondents and its rationale, the research team fails to demonstrate the proportion of respondents relating to ethnics; also gender division appeared to be highly disproportioned with 485 gays and only 259 lesbians. Their chosen data collection methods (sampling, focus groups and a questionnaire) highlighted some problematic issues such as â€Å"identifying a representative sample of working lesbians and gays† (Day and Shoenrade, 2000:350) due to the sensitive nature of research and lack of current data on the lesbian and gay population. Great attention was paid to demonstrating their strategy in obtaining possibility sample. Having looked at various options, the sampling choice was justified on the basis of geographical location (USA Midwest) which it was thought would benefit in the existing research as it involves lesbian and gay population not surveyed before. A large sample would allow them to easily obtain a significant test statistic (Esterby-Smith et al. 2008), the research team sampled several resources, principally Human Rights Project (HRP), and then broadened them getting a reasonable response of 29% which â€Å"showed no statistically significant difference from the larger sample on the major variables† (Day and Shoenrade, 2000:351). However, such considerations cannot be viewed as justification for not following the principles of probability sampling and therefore team’s findings do not represent the whole gay and lesbian population of USA and cannot be generalised. In testing three formulated hypotheses the research team established three independent variables (disclosure of sexual orientation, presence of anti-discrimination policy and top management support) and 5 dependent ones (affective commitment, continuance commitment, job satisfaction, job stress and conflict between home and work) and selected a multivariate analysis to find a way of summarising the relationship between these variables and at the same time capturing the essence of the said relationship (Esterby-Smith et al. , 2008). Adopting objectivist ontology the research team aimed at analysing the relationships between these variables thus creating static view of social life (Bryman and Bell, 2007). However, there was a failure to specify which statistical test was used to demonstrate and examine interdependence between them. This, in fact, point to a lack of transparency of their project. Based on several example questions the team demonstrated it can be deduced that they were dealing with categorical data (ordinal and cardinal) and therefore the Spearman correlation test and regression analysis (linear regression model) were used to represent non-parametric data. This allowed them to measure the strength and the direction of association between the variables, and confirm whether there is any difference in the population from which the sample was drawn. The research team also used a qualitative research method. They conducted a focus-group discussion to ensure that â€Å"the construct of disclosure of sexual orientation be precisely defined and relevant to†¦ [this] population (Day and Shoenrade, 2000:351). This helped to ensure that the concept was precisely defined and relevant to the population. The lack of secondary data sources also explained the rationale of their chosen method of data analysis. However, had this data been obtained, it would have allowed to create a more comparative analysis. For each independent variable the research team demonstrated several example questions and interpretation of the results which provided readers with an overview of a critical analysis of the conclusions the research team came to. However, those who are not familiar with statistical data would find it hard to follow the argument as there was a failure to provide basic explanation of roman letters and include notes when referencing to the tables. Therefore, it is impossible to cross-check their results and to confirm their findings. Focusing on facts, and looking for causalities throughout their analysis, underpinned their positivist paradigm and reflected their research approach and strategy. Like any other quantitative researchers the team was trying to describe why things are, rather than how they are. They admit that the issue of causality should be discussed to achieve a better understanding of the relations of the variables. Nevertheless, the research team found the evidence to support portions of the three formulated hypotheses. They critically evaluated each one by giving their own suggestions and recommendations to organisations and HR practitioners on how to improve their working practice and establish the inclusiveness of gay and lesbian workers. The presence of modal verbs in the quantitative research once again emphasised the invariably implicit nature of this research often criticised by the qualitative researchers for its high level of assumptions (Bryman and Bell, 2007). Their data analysis and interpretation of their findings are well structured and presented. The ability of the research team to point out the pitfalls of their own project and critically approach their findings is considered to be a great advantage of this research paper. Conclusion The papers provide a solid foundation for further analysis in the field of equality and diversity in organisations with gay and lesbian workers. Governed by own choice for research strategy and approach to answer research questions, they were both affected by the same practical constraint during the research, extremely sensitive nature of sexual orientation and the â€Å"hidden† nature of the gay and lesbian population which led to that fact that probability sampling was impossible as there was no accessible sampling framework for the population from which the sample could be taken. Hence, one cannot confirm that both research projects were successful in generalising their findings beyond their chosen sample. Both research projects lack of robust evidence of the proportion of the UK gay and lesbian population and base their research projects on out of date information. This, in fact, stress the importance of secondary analysis to take place which would allow them to obtain good-quality and up-to-date data, and, as outlined by the quantitative research team, offer the opportunity for research to â€Å"compare an individual’ responses longitudinally† (Day and Shoenrade, 2000:361). It would also provide the opportunity to gain a more descriptive picture of gay and lesbian working lives and facilitate the emergence of a new data interpretation and theoretical ideas as new methods of quantitative data analysis are constantly appearing in the business research field. Unlike the qualitative research team which totally avoids any advice, the quantitative research team succeeded in providing various recommendations for organisations that can help them create a more inclusive environment, â€Å"this process could begin through education top management in the importance of the issue and the consequences of ignoring it† (Day and Shoenrade, 2000:360). In terms of contribution to the field unlike quantitative research the qualitative research project rather confirmed the existing findings and results of previous studies then introduced new information that would benefit and add to the existing knowledge. However, both research projects draw the parallel between UK and USA in terms of work attitude and practice in organisations with gay and lesbian workers pointing at lack of effective leadership and commitment of top management needed to create inclusive working relations in a contemporary business world. Both research teams admitted that further analysis will be required, perhaps, a combination of two research methods, as stated by the quantitative research team, â€Å"to gain a more â€Å"representative† picture of working lives† (Colgan et al. , 2007:606) of gay and lesbian workers.

The Holocaust and its Survivors Children

The Holocaust and its Survivor's Children Evidence shows that the children of Holocaust survivors, referred to as the Second Generation, can be deeply affected both negatively and positively- by the horrific events their parents experienced. The intergenerational transmission of trauma is so strong that Holocaust-related influences can even be seen in the Third Generation, children of the children of survivors. We are all born into some story, with its particular background scenery, that affects our physical, emotional, social and spiritual growth. In the case of children of Holocaust survivors, the background story tends to be either a stifled mystery or overflowing with traumatic information. In the first case, the child may feel drained and in the second case overwhelmed.Either way, a child whose background story includes the Holocaust may experience some difficulty in their development. At the same time, the child may gain from their parents experience some helpful coping skills. According to studies, the long-term effects of the Holocaust on the children of survivors suggest a psychological profile. Their parents suffering may have affected their upbringing, personal relationships, and perspective on life. Eva Fogelman, a psychologist who treats Holocaust survivors and their children, suggests a  second generation  complex characterized by processes that affect identity, self-esteem, interpersonal interactions, and worldview. Psychological Vulnerability Literature suggests that after the war many survivors quickly entered into loveless marriages in their desire to rebuild their family life as quickly as possible. And these survivors remained married even though the marriages may have lacked emotional intimacy. Children of these types of marriages may not have been given the nurturance needed to develop positive self-images. Survivor-parents have also shown a tendency to be over-involved in their childrens lives, even to the point of suffocation. Some researchers suggested that the reason for this over-involvement is the survivors feeling that their children exist to replace what was so traumatically lost. This over-involvement may exhibit itself in feeling overly sensitive and anxious about their childrens behavior, forcing their children to fulfill certain roles or pushing their children to be high achievers. Similarly, many survivor-parents were over-protective of their children, and they transmitted their distrust of the external environment to their children. Consequently, some Second Gens have found it difficult to become autonomous and to trust people outside their family. Another possible characteristic of Second Gens is difficulty with psychological separation-individuation from their parents. Often in families of survivors, separation becomes associated with death. A child who does manage to separate may be seen as betraying or abandoning the family. And anyone who encourages a child to separate may be seen as a threat or even a persecutor. A higher frequency of separation anxiety and guilt was found in children of survivors than in other children. It follows that many children of survivors have an intense need to act as protectors of their parents. Secondary Traumatization Some survivors did not talk to their children about their Holocaust experiences. These Second Gens were raised in homes of hidden mystery. This silence contributed to a culture of repression within these families. Other survivors talked a great deal to their children about their Holocaust experiences. In some cases, the talk was too much, too soon, or too often. In both cases, secondary traumatization may have occurred in Second Gens as a result of exposure to their traumatized parents. According to the American Academy of Experts in Traumatic Stress, children of Holocaust survivors may be at higher risk for psychiatric symptoms including depression, anxiety, and PTSD (Posttraumatic Stress Disorder) due to this secondary traumatization. There are four main types of PTSD symptoms, and a diagnosis of PTSD requires the presence of all four types of symptoms: re-experiencing the trauma (flashbacks, nightmares, intrusive memories, exaggerated emotional and physical reactions to things reminiscent of the trauma)emotional numbingavoidance of things reminiscent of the traumaincreased arousal (irritability, hypervigilance, exaggerated startle response, difficulty sleeping). Resilience While trauma can be transmitted across the generations, so can resilience. Resilient traits- such as adaptability, initiative, and tenacity- that enabled survivor-parents to survive the Holocaust may have been passed on to their children. In addition, studies have shown that Holocaust survivors and their children have a tendency to be task-oriented and hard workers. They also know how to actively cope with and adapt to challenges. Strong family values is another positive characteristic displayed by many survivors and their children. As a group, the survivor and children of survivor community have a tribal character in that membership in the group is based on shared injuries. Within this community, there is polarization. One the one hand, there is shame over being a victim, fear of being stigmatized, and the need to keep defense mechanisms on active alert. On the other hand, there is a need for understanding and recognition. Third and Fourth Generations Little research has been done on the effects of the Holocaust on the Third Generation. Publications about the effects of the Holocaust on the families of survivors peaked between 1980 and 1990 and then declined. Perhaps as the Third Generation matures, they will initiate a new phase of study and writing. Even without the research, it is clear that the Holocaust plays an important psychological role in the identity of Third Gens. One noticeable attribute of this third generation is the close bond they have with their grandparents. According to the Eva Fogelman, a very interesting psychological trend is that the third generation is a lot closer to their grandparents and that its a lot easier for grandparents to communicate with this generation than it was for them to communicate with the second generation. Given the less intense relationship with their grandchildren than with their children, many survivors have found it easier to share their experiences with the Third Generation than with the Second. In addition, by the time the grandchildren were old enough to understand, it was easier for the survivors to speak. The Third Gens are the ones who will be alive when all the survivors have passed on when remembering the Holocaust becomes a new challenge. As the â€Å"last link† to the survivors, the Third Generation will be the one with the mandate to continue to tell the stories. Some Third Gens are getting to the age where they are having their own children. Thus, some Second Gens are now becoming grandparents, becoming the grandparents they never had. By living what they were not able to experience themselves, a broken circle is being mended and closed. With the arrival of the fourth generation, once again the Jewish family is becoming whole. The ghastly wounds suffered by Holocaust survivors and the scars worn by their children and even their grandchildren seem to be finally healing with the Fourth Generation.

How do Piagets and Vygotskys theories of learning and development Essay

How do Piagets and Vygotskys theories of learning and development compare regarding the influences of social interactions in childrens cognitive development - Essay Example These theories include Maturationist, Environmentalist and Constructivists ones. These three schools of thoughts have different views and ideas on child development. Piaget and Vygotsky are the pioneers and representatives of the Constructivist school of thought. Both of them have similarities and dissimilarities in their views. Before discussing the three aspects of child development, it is necessary to define cognitive psychology. In the words of Anderson: Cognitive psychology attempts to understand the nature of human intelligence and how people think. The study of cognitive psychology is motivated by scientific curiosity, by the desire for practical applications, and by the need to provide a foundation for other fields of social science. (Anderson, 1990:1) The Swiss biologist Jean Piaget and Russian psychologist Lev Semyonovich Vygotsky were the theorists to advance the constructivist theory of Cognitive development in children. According to which the cognitive development starts in children with their interaction with the environment and people around them. It is necessary for a child’s development, according to them, that he must interact with other individuals of society. The theory is different from the Maturationist school of thought. The Maturationist theorists believe that the cognitive development is a biological process, and all the healthy (normal) children get it as long as they grow physically. The theorists including Arnold Gessel and others believe that the cognitive development occur naturally and automatically. DeCos has quoted their views in these words: School readiness, according to maturationists, is a state at which all healthy young children arrive when they can perform tasks such as reciting the alphabet and counting; these tasks are required for learning more complex tasks such as reading and arithmetic. (DeCos, 1997) On the other hand, constructivists are of the view that development in children is not the outcome of

The 2007 Cricket World Cup Essay Example | Topics and Well Written Essays - 1000 words

The 2007 Cricket World Cup - Essay Example Obtaining such funds was a big challenge, in that the organizers and the sports ministries involved had to present their governments with the requests for the allocation of funds to finance the renovations. This process took long before such funds were approved, with some countries like Jamaica almost wanting to cut down the fund proposals that were presented, claiming that spending $100 million on the cricket final hosting was not worth, since there was little observable benefit from hosting such an event to the country (Atherton, 2007). Low attendance is yet another challenge that faced the organizers of this event. The 2007 Cricket World Cup in the Caribbean was not attended by a large audience of fans. This lack of high attendance was caused by the restrictions that the organizers of the event had placed, for security purposes, which hindered any individual from bringing in outside items such as food, kits, musical instruments among other items mostly used by the fans during such events (Tyson, 2007). The organizers of the events over commercialized it, by requiring that those attending the event purchase requisite items for use from within, an aspect that killed the morale of the fans, who would have attended. The high prices charged for the ticket is yet another factor that hindered the large attendance of the fans to the event. This hindered the achievement of the set revenue target of $42 million (Jordan, 2006). Lack of good preparation is yet another challenge that faced the organizers of the events. Poor preparations led to some of the major venues where the event had to take place remain incomplete, by the time the event was kicking off (Chambers, 2007). Security concerns and the selection of incompetent jury, who caused confusion in the final match, are the other challenges that the organizers faced. There are various positive and negative impacts the 2007 Cricket World Cup in the Caribbean had on the countries that hosted the event. Among the posit ive impacts is the income generating opportunities that were presented to this countries, courtesy of the event (Tyson, 2007). With the event running for six weeks, there were many business opportunity that were open for the entrepreneurs in different industries of those countries to capitalize on. Such opportunities mostly favored the transport, the trade, tourism and hospitality industry as well as the entertainment industry. That was a period of high-income generation for such businesses, in that the goods and services they offer were in high demand due to a higher number of visitors. Improved cooperation and coordination is yet another positive impact that was brought by this event. The Caribbean countries were forced to enhance their cooperation and coordination, since the event required that all the countries in that island co-host the event, with each country hosting six matches. This being the situation, the countries were forced to coordinate and cooperate in the organizati on and management of the event, serving to enhance their relationships (Lakshman, 2008). Promotion of the region as a tourism destination is yet another benefit obtained by the Caribbean countries from hosting the event (Jordan, 2006). Since there were different people from various parts of the world who attended the event, they learnt the beauty of the region and its attractiveness, enhancing the chances of such visitors coming back to tour the region. Additionally, the focus of the media on the