Friday, September 13, 2019
Law risk #7 Essay Example | Topics and Well Written Essays - 250 words
Law risk #7 - Essay Example The institutionalized peace and truce of God was then Christianized into Crusades. The people are given scriptural provisions that refer to peace and truce of God but these provisions are ââ¬Ëto be controlled by the law of the church,ââ¬â¢ which goes ahead to call for the Crusades (Munro 5-8). Urban justifies violence against the Muslim world. He calls upon ââ¬Ëthe shepherds to guard on all sides the flock committedââ¬â¢ to them for if they are not careful the wolf may carry the flock away, and God would reduce the reward stored for them. The justification is also evidenced when he tells the people that being the salt of the world, it is necessary for them to correct the wisdom of the foolish people, failure to which they would be denied the loving presence of God. He further urges that although the people have promised to keep peace amongst them, they have a greater task of applying the strength of their righteousness towards the brethren who live in Romania where the Turks and Arabs are attacking. The unjust, robbers and mercenaries are told by Urban to fight the barbarians (Thatcher
Thursday, September 12, 2019
Segmentation in the holiday market Essay Example | Topics and Well Written Essays - 2000 words - 1
Segmentation in the holiday market - Essay Example The customers may differ in the time, place, level, type and subject of education. The choice for market segmentation breathes several crucial reasons for existence and preference. A segmented market provides a better match of customersââ¬â¢ needs. As we know, customers needs differ, so we believe that a segmented market shall hold the ability to address these differing needs. This results in greater customer satisfaction and resultant increase in sales. The acceptance and application of segmentation can see a significant increase in profits for business. Since every customer can afford a different monetary amount for a commodity, segmentation can help increase the average price. This can add to the profit in business. The better opportunities for growth find their existence in the segmented market. It aids in building sales. It also helps retain more customers or say more variety of customers. A customerââ¬â¢s need may change with the changing time. For example, the customer grows older, forms families, and has children, change jobs, or care for a change in living place. By virtue of marketing products that appeal to customers at different stages of their life (ââ¬Å"life-cycleâ⬠), a business can maintain customers who might otherwise change their focus to other existent market products. Segmentation of market also helps in the act of targeting marketing communications. It is essential for the growth of any business that its marketing messages reach the prospective customers. However, in the case of a huge size market, there exists a strong risk of missing the important consumers. The expense of communicating the marketing message to the complete market without provision of segmentation is real high. The benefit of segmentation here is to reach the targeted customers more often and at lowers expense. Carefully designed segmentation helps target the market with precision. It
Wednesday, September 11, 2019
Financial Accounting Coursework Example | Topics and Well Written Essays - 2250 words
Financial Accounting - Coursework Example It was also decided that the auditors would also have to follow the International Standards of Auditing (ISA), so that it would be easier to analyze the financial statements of the company on a global platform. The objective of this study is to discuss the improvement in the quality of information that users of financial statement get in IAS environment. Developing a strong accounting system is of significant importance because ability of the investors and the banks to calculate and assess the financial strengths and the performances of the companies depends on the transparent corporate accounting system. There should be mandatory consolidation of accounts along with the subsidiary accounts for ascertaining the true profitability. There was lack of segmented reporting of income, other disclosures, extent of deferred tax liabilities, etc. These were few reasons for which a common accounting standard was introduced. The Regulatory Framework for Financial Reporting All the companies in UK have to comply with the company laws regardless of its size. It was also important for companies to develop financial statements for the investors to analyze the financial position of the company. It is also the legal responsibility of the directors to see that the company is working in compliance to the accounting standards. According to the Companies Act of 1985, companies must represent a true and fair view of their accounting statements. In 1990s, the Financial Reporting Council (FRC) was set up for setting the accounting standards in UK. It was a solely independent body set up by the Department of Trade and Industry (DTI) and the City institutions. In the year 2000, the International Organization of Securities Commissions (IOSCO) reviewed the IAS. It was proposed that all the EU companies would have to prepare their accounts or financial statements by following the IAS standards. It was estimated that about 7000 companies in EU were accountable for using IAS, whereas there w ere only 275 companies who were using IAS till then. All the measures required were taken to establish IAS as a law in EU. This regulation was applicable for the detailed accounting provisions. It was on the member states to choose whether they wanted to permit their unlisted companies to follow the IAS standards. However the UK Accounting Standard Board (ASB) did take several initiatives to narrow down the gap between IAS and Generally Accepted Accounting Principles (GAAP). IAS is still being modified and it has become IASB in the process of converging IAS and GAAP. A survey was conducted by Pricewaterhouse Coopers in the year 2002 among 650 Chief Financial Officers (CFOs), all across the European Union to find the response of the companies towards the usage of IAS. It was found that 62 percent of the CFOs agreed to the fact that IAS would help in establishing an effective and transparent accounting system for them. 85 percent of the companies still did not use IAS, 92 percent of t he CFOs were confident of meeting their deadlines of 2005 and about 60 percent did not even begin their planning for transition. International Accounting Standards (IAS) The study aims at discussing the different aspects of IAS, in order to analyze the improved quality of
Tuesday, September 10, 2019
The Impact of South Korea's Pre-War Manufacturing Experience Essay
The Impact of South Korea's Pre-War Manufacturing Experience - Essay Example This paper illustrates that Korea is the third largest economy in Asia, next to Japan and China. An economic backwater in the 1950s and prior to that, South Korea has practically built its current economic progress from scratch. Its road to success is widely credited from the low-cost but high-quality export production which drives an annual trade growth rate of at least 12%, making the country the thirteenth-largest trading economy in the world. The Korean economy boasts of a long-term growth which converted the once low-income and war-torn country into an economic powerhouse in a span of mere decades. In fact, in just half of a century later since the Korean peninsula was divided at the 38th parallel, the southern state has demonstrated that poor and weak country, constantly being subjugated by its more powerful neighbors, can leapfrog the international hierarchy of development and practically eliminate the incidence of poverty. Today, its export-driven economy enabled the country to become the worldââ¬â¢s largest shipbuilder, the third biggest manufacturer of large capacity memory chips, and a substantial player in the global automobile industry. The pre-industrial economy of Korea points to several factors for its system and influences ââ¬â Japanese occupation; the conflicts, such as the Korean War and the Second World War; Koreaââ¬â¢s partition; and, finally, and Park Chung Hee and his Korean Model. When Japan bested China in the Sino-Japanese War in 1894, it began to interfere with Korean affairs until it fully annexed the country in 1910. In effect, it was the Japanese who developed Koreaââ¬â¢s economy, educational system, and infrastructure. However, such hand in Koreaââ¬â¢s development was harsh and that it was mainly geared towards designing the Korean economy to benefit further the Japanese economy and not for some altruistic reasons.
Monday, September 9, 2019
Cover Songs Essay Example | Topics and Well Written Essays - 1000 words
Cover Songs - Essay Example This song was re-imagined by the group Scissor Sisters. This essay examines this song in terms of its original compositional elements, as well as its interpretation as a cover song. Pink Floydââ¬â¢s ââ¬ËComfortably Numbââ¬â¢ is a highly popular song from their Wall record. The song has a number of notable compositional elements. The original version of the song is highly subdued. In this way the songââ¬â¢s rhythm and melody are slow paced and in a down-tempo time form. One considers that the songââ¬â¢s very title has much in common with its musical form, as the reference to numb could directly refer to the state of the individual listening to the song, or as an adjective describing the song itself. There is the consideration that the songââ¬â¢s instrumentation adds to this numbness. Rather than simply relying on guitars and drums, the song incorporates a number of synthesizers and digital components. In the context of the song this is significant as it creates a spa ce-like effect; one notes these space like elements from the very beginning at :05. It seems that the song is not simply composed in a traditional recording studio, with traditional rock and roll influences, but rather adopts futuristic and innovative concepts. These sound elements are not simply linked to the instrumentation but also extend to the vocals. While it is impossible to exactly determine, it seems that the main vocals have been digitally altered, as they take on a futuristic sonorous effect that is like traditional vocal styles. These elements then are combined with traditional rock elements, including drums and guitars. For instance the drums are highly noticeable at 1:28. Still, the implementation of this instrumentation takes on an epic and ballad like form that is unique for the rock style. Ultimately, these disparate components combine to form a highly unique and subdued composition. While Pink Floydââ¬â¢s version of ââ¬ËComfortably Numbââ¬â¢ is unique and subdued, the Scissor Sistersââ¬â¢ version is more traditional. The cover song implements an up-tempo beat. In terms of instrumentation, there is the clear and distinct use of guitar as the main means of establishing the melody and harmony. This distinct guitar sound is evident from :01. The vocals implemented in the song are created by a female vocalist. This creates a high and sharp sound that has a strong impact on songââ¬â¢s theme. There is an upbeat nature to the song that is carried throughout the melody and refrain. To a large extent it appears that the vocal components in the cover song assume a position of greater prominence than in the Pink Floyd version. In both songs the lyrics are the same; however the way they are articulated is very different. This difference is significant to the point that it affects the songsââ¬â¢ themes. For instance, the lyrics contained in the melody elements can be argued as significantly different in both songs. While the Pink Floyd ve rsion spends a considerable amount of time emphasizing the lines ââ¬ËI have become comfortably numbââ¬â¢ this phrase is almost a second hand thought in the cover version. Instead the songââ¬â¢s main hook is found in the vocal patterns leading up to this phrase. As noted, this changes the songsââ¬â¢ themes. The original Pink Floyd version has created an ambient or ââ¬Ënumbââ¬â¢ theme that is directly reflected in the spacey and ballad-like vocals. This is contrasted with the theme of the Scissor Siste
Sunday, September 8, 2019
Sustainability in manufacturing Literature review
Sustainability in manufacturing - Literature review Example Sustainability refers to the power to endure. Sustainability measurement is a term used to denote the size as the quantitative source for the informed administration of sustainability. The metrics that are used for measurements in sustainability evolve as time goes by. These metrics include indicators, audits, benchmarks, certification systems and sustainability standards. The sustainability measures that are widely used in the contemporary society include Triple Bottom Line Accounting and sustainability reporting. In this report, the discussion will mainly touch on sustainability measures in the manufacturing process. In organisations that deal with manufacturing, implementation of sustainable manufacturing is applied because it is a strategy that has many benefits to the organisation at large. There are various reasons as to why sustainability has to be measured in the manufacturing process (International Energy Agency, 2007, 154). These are some of the reasons why sustainability i n manufacturing has to be measured. In order to have an effective measurement outline, there is a process that should be followed. These are the steps that are required in undertaking the sustainability measurement process. The steps to e followed areDevelop Sustainability Policy. Identify major aspects.Establish objectives. Select metrics and indicators.This is a step where the company makes a selection of sustainability indicators. At this point, it is the bit challenging since the selection of indicators is not always easy.
Saturday, September 7, 2019
Australian Tourism and Hospitality Law Case Study - 1
Australian Tourism and Hospitality Law - Case Study Example The case was dismissed in the long run and the plaintiff sued the state after becoming a quadriplegic after diving into the rock pool. Larryââ¬â¢s case is not so much different from the previous case and he can sue against the National Parkââ¬â¢s authority basing his argument on the different provisions of law. Larry can sue the authorities based on the provisions of the Civil Liability Act (CLA) that provides for safety measures in work places1. He can also sue for negligence and failure to observe the duty of care by the authorities. However, subject to the above ruling, the defendant is bound to claim that the rock pool was cited as a place of interest. Defenses available to the defendant are that he was not aware that Larry and his friend were within the vicinity so there was no negligence on his part since he did not see them as they used a different route to get the pool. Besides, it was their duty to exercise care considering it was a new environment and exposure to them. Common law provides that if a person is injured as a result of negligence, then the person is entitled to full compensation in terms of damages, based on the court ruling extent of negligence and duty of care2. On the basis of common practices, the case may be bound to be dismissed considering the rulings of other cases like it. However, under the civil liability legislation, Larry may be compensated for injuries he has sustained maintaining other provisions of law such as
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