The Crime Of Computer Forensics - 1865 Words

In this era of economic recession, the one area that is not affected is the identity theft which is supposed to be a criminal venture of gigantic proportion, earning millions for the offenders and causing a lot of grief and suffering for the victims. To tackle this menace, computer forensics specialists are approached to provide the necessary proof that will incriminate the offenders as well as identify the fraud that has occurred. The computer hackers leave a trail behind them just like us, while using the internet. The hackers make use of our IP addresses to track us and similarly they too can be identified by the information left on the system used by the thieves. This is made possible by the experts in computer forensics. The specialists in computer forensics are capable of creating data available in the form of unallocated bunches into a clear and precise order. The data though erased by the criminals can be retrieved from the system. The system is equipped to store even the d eleted information about the details that were stored initially. The increase in the incidence of these identity thefts started with the advent of selling computers online in sites like EBay and also various other auction websites. This does not hold the websites conducting the auction responsible but implicates the persons who put their system gears for sale online. Installing a new operating system over the previous older system does not guarantee its complete removal and you need theShow MoreRelatedThe Crime Of Computer Forensics1671 Words   |  7 PagesComputer Forensics In a world where technology is increasingly becoming the way of life, it was only a matter of time before crime was no longer just in the streets but happening online as well. Criminals now get a new approach to carry out their crimes with the use of computers. Since technology is more like a murder mystery than catching the bad guy in the act, a new discipline of forensics needed to be put into place. This is known as computer forensics. Forensic science is any science usedRead MoreSignificance Of Compute Crime And A Particular Emphasis Towards Computer Forensics1515 Words   |  7 Pagesinvestigate the significance of compute crime and a particular emphasis towards computer forensics. The key objective of this report is find out the final outcome through evidence which we as team have find out during our research while using FTK. The importance part of this report is the procedure of Incident Response Stages and how you follow the guide set by Appco to resolve the case. There wil l be main focus on technical aspect of the report and looking in to the main crime they have committed in this caseRead MoreAssignment 1: Computer Forensics Overview1397 Words   |  6 PagesAssignment 1: Computer Forensics Overview CIS 417 Computer Forensics Computer forensics is the process of investigating and analyzing techniques to gather and preserve information and evidence from a particular computing device in a way it can be presented in a court of law. The main role of computer analyst is to recover data including photos, files/documents, and e-mails from computer storage devices that were deleted, damaged and otherwise manipulated. The forensics expert’s work on casesRead MoreDigital Forensics And The Constitution1499 Words   |  6 PagesDIGITAL FORENSICS AND THE CONSTITUTION Daniel J. Riggleman Mount Aloysius College DIGITAL FORENSICS AND THE CONSTITUTION Until recently, forensic scientists needed only to study physical evidence to determine what had taken place at a crime scene. This consisted of gathering fibers and samples of any bodily fluids left behind and also taking note of every aspect of the crimes scene to determine what had happened. In today’s age, that is all still necessary for most crime scenes; however, there isRead MoreDigital Evidence799 Words   |  4 Pagespaper will help explain the basic understanding of computer forensics. I will also identify five areas in computers and computer application a forensic investigator can look for digital evidence. I will identify three types of criminal investigations that can utilize the services of computer forensic investigators. This paper will help with the understanding of computer forensics. Digital Evidence What is computer forensics? Computer forensics involves the preservation, identification, extractionRead MoreCase Study 2: U.S. Versus Aol. In The U.S. Versus Aol Case,1253 Words   |  6 PagesWire fraud is achieved through electronic trading and this is what classifies it as a computer crime. This crime is where the computer system is used as a way to commit the crime, not the goal of the crime itself (Easttom Taylor, 2011). The goal of wire fraud is to take advantage of a situation or someone in order to get money or something else that is valuable. Wire fraud is considered to be a federal crime and is classified as a felony. The penalties may be severe depending on the case. â€Å"EachRead MoreEmerging Technologies in Criminal Justice974 Words   |  4 Pagesin Criminal Justice Computer technologies have changed drastically within just the past few decades. These advancements have spurred new investigative techniques for law enforcement, and have helped solve a number of crimes, most famously the BTK serial killer. Still, these technologies are often available for criminals, who use emerging technological innovations to better commit their crimes. There are a number of clear advantages of computers and the use of computer technology in investigationsRead MoreThe Digital Of Digital Forensics1586 Words   |  7 PagesWith advances in digital technology, the scope of digital crimes has also increased multi-fold. Digital forensics is a science, which involves collection, preservation and documentation of the digital evidence from various digital storage media. This entire process must be undertaken in fashion that is appropriate forensically, and results in collection of data, which can be made admissible in a court of law during the investigation of a crime. Since most of the transactions today happen across digitalRead MoreComputer Forensics And The Internet1393 Words   |  6 Pagesintroduction to computer forensics In today s world, people must keep up with technology in order to conduct their daily routines. Technological advances now allow people to remain in the comfort of their homes while they carry out everything from ordering groceries from the store or videoconferencing with someone around the world can be done electronically. Since its beginnings in the 1990s, people use the Internet in their everyday lives, they rely on it for a safe and accurate exchange of informationRead MoreComputer Forensics : The Integration Of Computer Science And Law1505 Words   |  7 PagesWhat is Computer forensics basically it is the integration of computer science and law to solve crimes. It serves as a branch of digital forensic science and it applies to evidence that is found in computers and digital storage media. Its purpose is to examine digital media through the identification, preservation, collection, analyzation and offering facts and creating opinions based on the digital information. Even if i t relates most with many computer crimes computer forensics still can be used

Basketball Skills Essay Free Essays

Andrew Lorentz Prof Berkhof PE 141 Basketball Skills 10/14/09 Basketball Skills Reflective Assessment Essay Basketball Skills was a great physical education class because I got to improve my overall basketball skills and learn some exact specifics about the sport I love to play the most. I’ve been playing basketball since I was very young and will continue to throughout my life. I have quite a few strengths while playing basketball. We will write a custom essay sample on Basketball Skills Essay or any similar topic only for you Order Now One is that I am a skilled ball handler. Anyone who knows anything about basketball will tell you that in order for your team to win, you need to have that one guy or girl that can handle the ball, also called the point guard. I’ve played point guard ever since elementary school traveling to those all day basketball tournaments on Saturdays. I fit the role of the point guard because I am small and quick with excellent hand-eye coordination. I value my skill as a ball handler because my teammates rely on me to bring the ball up the court with ease without the defender stealing the ball from our team before advancing it past half court. I was valuable when our team had to break a full court press put on by the opponent because I am quick and can get open easier than all of my teammates could. Another strength of mine is that I am a fundamentally sound passer. Being able to pass the ball well in basketball relates to playing the point guard position in some ways because most point guards can dribble and pass well. I love making that assist to my teammate that forces the opponents to freeze on the court because my pass was that perfect. In high school, playing point guard my teammates and coaches would expect me to make that one pass, or the exceptionally good passes during games and practices because they knew I was capable of it and performing to my highest skill level was vital for our success as a team. Another strength I have is I am fast and quick. These skills attribute well for playing defense particularly. I was one of the best defensive players on our high school team because my coach always wanted me to guard the opponents’ quickest player. He knew I could â€Å"mirror† him and not let him score or hardly touch the ball. With strengths come weaknesses and I have a number of weaknesses while playing basketball. One is that I need to be more aggressive overall. My teammates and coaches knew I could shoot and always encouraged me to shoot or drive to the hole more. I know I could have started more games in high school if I was just more aggressive. Another weakness is my lack of being a vocal leader. For playing the point guard position you could assume that I was the captain and leader of our team but that was not the case. Since I am a more introverted person in general, I carry that with me on the basketball court. I am vocal on defense but more of a â€Å"follower† versus a hardcore leader. Basketball relates to Frequency because you could add more time in your day to play basketball. Whether that be practicing your fundamental skills more or playing more in pick-up games. Intensity is all about you as the player in basketball. Your attitude and energy that you have will show boldly on the court when you’re playing. When coaches or teammates tell you to pick up your intensity, that means focus and start getting more aggressive like driving to the hole more. Or being more active on defense: shuffle your feet and stop being lazy with your hands. Also being more vocal to get your teammates hyped up. Time relates to how much basketball you play at a time. Sometimes you might spend more time playing and others day you could be just too tired or not in the mood to work on your game. Playing basketball many days of the week could vary as far as how much time you specifically spend. You might not want your routine to be the same all the time. Type is simply doing different activities while playing basketball. In order to be a great ball player you need to be sharp in more aspects than just being able to shoot well. For instance, you could run sprints the length of the court or practice shooting from various spots around the arch. Shooting free throws becomes muscle memory with practice. Type refers to practicing different types of skills in basketball. I will continue to keep basketball in my life even though I no longer play competitively like in high school. It’s hard to stop playing a sport you’ve been playing all your life that you love to play and watch. Every winter, my high school puts on an alumni basketball tournament on one weekend. It’s a lot of fun to play with my high school friends again and play against some of the old alums of the high school that I don’t know of. Basketball to me is more than just the game itself. You can learn a lot of life lessons playing basketball, such as how to work as a team. I also love playing outside in my driveway at home. It’s a great way to practice my shooting skills. I’m glad I took this class this semester because it was a fun class with a great coach/teacher. How to cite Basketball Skills Essay, Essays

Ecofeminism Essay Example For Students

Ecofeminism Essay No political movement on the contemporary scene has achieved the astonishing range of feminism . . . the movement has generously grown to embrace issues of race, poverty, sexual preference, child abuse, war, the Third World, religion, endangered cultures, endangered species, the global environment. (Theodore Roszak, The Voice of the Earth: An Exploration of Ecopsychology, p. 238.)The term ecofeminisme was first used in 1974 by a French literary critic who encouraged women to develop their potential at preserving the ecological balance of the earth. Francoise dEaubonne considered this potential to be realized in an ecological revolution. As such, present ecofeminism is considered a social movement on the leading edge, and includes peace, feminist, and ecological concerns, as well as drawing content from ancient traditions. Ecofeminism identifies patriarchal dominations: sexism, racism, classism, heterosexism, plus naturism. It is the union of radical or cultural feminism with radical ecology. Ecofeminisms approach further develops feminism in relation to the natural environment. Its tenets include diversity through relationship, mutuality rather than use, and rejection of the either/or approach that encourages exclusion. The idea is to identify patriarchal culture in its forms of domination: industrial, mechanistic, militaristic and hierarchical. We will write a custom essay on Ecofeminism specifically for you for only $16.38 $13.9/page Order now The domination of nature originates in society and therefore must be resolved in society . . . it is the embodied woman as social historical agent, rather than as a product of natural law, who is the subject of ecofeminism . . . . In ecofeminism, nature is the central category of analysis. An analysis of the interrelated dominations of nature psyche and sexuality, human oppression, and nonhuman nature and the historic position of women in relation to those forms of domination, is the starting point of ecofeminist theory. (Ynestra King, Healing the Wounds in Reweaving the World: The Emergence of Ecofeminism, p. 117.)Other compatible movements are deep ecology, Green Politics, bioregionalism, creation-centered spirituality and animal rights. To open any gate ones brain must first receive the message. The physical action through body follows. Direct experience of our environment is required to perceive the nature of the wild. Nature is a whole system. Earths circulatory system is complex and alive. Water is a common thread for lifes continuance. The weather is another indicator of the health of the planet. By changing the weather we make every spot on earth manmade sic and artificial. We have deprived nature of its independence, and that is fatal to its meaning. (Catherine Keller, Talk about the Weather, in Ecofeminism and the Sacred, p. 33.)Quality is of utmost importance in consideration of all relationships and relatedness. Myriad life forms are placed logically and naturally rather than artificially. The result is a becoming of a fecund and prolific nature. Monoculture and monocropping result in the reduction of diverse cultures and the desertification of land. The human population of Earth increases profoundly daily. With this growth, the earth becomes more and more incapable of abundantly fulfilling the base needs of the planets community. Colonialism, militarism, and technological control make up, and have shaped the modern patriarchal world view. Appropriation of lands, of metals and minerals, of agriculture, and now of genetic code and outer space make up the modes of exploitation. Use and consumption is Materialisms expression (GREED). All take/no give. Loss of the patriarchal system could lead to a more egalitarian partnership in which difference signifies neither inferiority nor superiority. We need to recognize our utter dependence on the great life-producing matrix of the planet in order to learn to reintegrate our human systems of production, consumption, and waste into ecological patterns by which nature sustains life. This might begin by revisualizing the relation of mind, or human intelligence to nature. (Rosemary Radford Ruether, Ecofeminism, in Ecofeminism and the Sacred, p. 21.)Technology has become a very real part of the human existence. As such, it must recognize its responsibilities to sustaining life and become less a tool for domination and oppression. . . . no revolution in human history has succeeded without a strong cultural foundation and a utopian vision. (Ynestra King, Healing the Wounds in Reweaving the World: The Emergence of Ecofeminism, p. 115.)Alienation through disconnection, pessimism, and nihilism of that considered Other is at best degradation. Reconciliation of a communitarian ethic to our relationships must be created to continue evolution naturally. Our entrance back to nature cannot be in part but rather wholly. .u970619e5e9406678ceeef500aa496d6d , .u970619e5e9406678ceeef500aa496d6d .postImageUrl , .u970619e5e9406678ceeef500aa496d6d .centered-text-area { min-height: 80px; position: relative; } .u970619e5e9406678ceeef500aa496d6d , .u970619e5e9406678ceeef500aa496d6d:hover , .u970619e5e9406678ceeef500aa496d6d:visited , .u970619e5e9406678ceeef500aa496d6d:active { border:0!important; } .u970619e5e9406678ceeef500aa496d6d .clearfix:after { content: ""; display: table; clear: both; } .u970619e5e9406678ceeef500aa496d6d { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u970619e5e9406678ceeef500aa496d6d:active , .u970619e5e9406678ceeef500aa496d6d:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u970619e5e9406678ceeef500aa496d6d .centered-text-area { width: 100%; position: relative ; } .u970619e5e9406678ceeef500aa496d6d .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u970619e5e9406678ceeef500aa496d6d .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u970619e5e9406678ceeef500aa496d6d .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u970619e5e9406678ceeef500aa496d6d:hover .ctaButton { background-color: #34495E!important; } .u970619e5e9406678ceeef500aa496d6d .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u970619e5e9406678ceeef500aa496d6d .u970619e5e9406678ceeef500aa496d6d-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u970619e5e9406678ceeef500aa496d6d:after { content: ""; display: block; clear: both; } READ: Alexander the great EssayAdams, Carol J., Editor, Ecofeminism and the Sacred. Continuum, N.Y., 1993. Butler, Judith. Gender Trouble: Feminism and the Subversion of Identity. Routledge, N.Y., London, 1990. Diamond, Irene and Orenstein, Gloria Feman, Editors, Reweaving the World: The Emergence of Ecofeminism. Sierra Club Books, San Francisco, 1990. Dworkin, Andrea, Intercourse. The Free Press, N.Y., 1987. Faulkner, Douglas, Ocean Realm: Magazine of the Sea, Palau: What Now for Paradise, Spring, 1989. Ferguson, Gever, Minh-ha, West, Out There: Marginalization and Contemporary Cultures. The New Museum of Contemporary Art, MIT Press, Cambridge, MA, London, England, 1990. Fryba, Mirko, The Art of Happiness: Teachings of Buddhist Psychology. Shambala, Boston Shaftsbury, 1989. hooks, bell, Feminist Theory: From Margin to Center. Southend Press, 1984. Huang, Chungliang Al, Embrace Tiger, Return to Mountain: The Essence of Tai Ji. CelestialArts, Berkeley, CA, 1973. LeGuin, Ursula K., Dancing at the Edge of the World: Thoughts on Words, Women, Places. Harper Row, Pub., N.Y., 1989. Mander, Jerry, In the Absence of the Sacred: The Failure of Technology the Survival of the Indian Nations. Sierra Club Books, San Francisco, 1991. Memmi, Albert, The Colonizer and the Colonized. Beacon Press, Boston, 1965, 1969. Mindell, Arnold, Ph.D., The Leader as Martial Artist: An Introduction to Deep Democracy. Harper San Francisco, 1992. Montagu, Ashley, The Natural Superiority of Women. Collier Books, N.Y., 1952, 53, 68, 74, 92. Plaskow, Judith, and Christ, Carol P., Editors, Weaving the Visions: New Patterns in Feminist Spirituality. Harper San Francisco, 1989. Rifkin, Jeremy, Biosphere Politics: A Cultural Odyssey From the Middle Ages to the New Age. Harper San Francisco, 1991. Roszak, Theodore. The Voice of the Earth: An Exploration of Ecopsychology. Simon Schuster, N.Y., 1992. Schattschneider, E. E., The Semisovereign People: A Realists View of Democracy in America. Dryden Press, Hinsdale, Ill., 1960, 1975. Schroyer, Trent, The Critique of Domination: The Origins and Development of Critical Theory. Beacon Press, Boston, 1973. Shepard, Linda Jean, Ph.D., Lifting the Veil: The Feminine Face of Science. Shambala, Boston ; London, 1993. Snyder, Gary, The Practice of the Wild. North Point Press, Farrar, Straus and Giroux, N.Y., 1990. Spretnak, Charlene. States of Grace: The Recovery of Meaning in the Postmodern Age. Harper San Francisco, 1991. Swimme, Brian, and Berry, Thomas, The Universe Story: From the Primordial Flaring Forth to the Ecozoic Era A Celebration of the Unfolding of the Cosmos. Harper San Francisco, 1992. Tavris, Carol, Mismeasure of Women: Why Women are not the Better Sex, the Inferior Sex, or the Opposite Sex. Simon ; Schuster, N.Y., 1992.

Rural Markets Retail Management free essay sample

Retail Management In recent years, rural markets of India have acquired significance, as the overall growth of the Indian economy has resulted into substantial increase in the purchasing power of the rural communities. On account of green revolution, the rural areas are consuming a large quantity of industrial and urban manufactured products. In this context, a special marketing strategy, namely, rural marketing has emerged. Rural India with its traditional perception has grown over the years, not only in terms of income, but also in terms of thinking.The rural markets are growing at above two times faster pace than urban markets; not surprisingly, rural India accounts for 60% of the total national demand. Today, rural market occupies a larger part of our economy and it is expected to grow at least four times the existing size. Another contributing factor for rural push was growing saturation in urban markets. To be precise, rural marketing in Indian economy covers two broad sections: 1. We will write a custom essay sample on Rural Markets Retail Management or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Selling of agricultural products in the urban areas 2.Selling of manufactured products in the rural regions In present situation, our huge population is helping marketers to think new marketing strategies. 630 Billion rural populations are greater than total consuming markets of many countries like Canada, South Korea, etc. Tapping the rural market is one of the most important marketing strategies followed by various MNCs and Indian companies now-a-days. A number of companies in FMCG, consumer durables as well as telecom sector have adapted strategies to expand their base in rural market. Among those who have already taken remarkable initiative in rural market are HLL, Colgate, LG Electronics, Philips, BSNL, LIC, CavinKare, Britannia and Hero Honda. Rural Marketing in simple word is planning and implementation of marketing function for rural areas. Rural marketing has been defined as the process of developing, pricing, promoting, distributing rural specific products and services leading to exchange between urban and rural markets which satisfies consumer demands and also achieves organizational objective.

Word Choice Dessert vs. Desert - Proofread My Paper

Word Choice Dessert vs. Desert - Proofread My Paper Word Choice: Dessert vs. Desert We’ve all been there. You’re in a restaurant with friends. You finish your main course and order a â€Å"desert.† Moments later, the waiter returns and buries your table beneath a truckload of sand, ruining the evening for everyone. Mmmm sand. [Photo: Simon A. Eugster]OK, this probably hasn’t happened in real life. But that’s because â€Å"desert† and â€Å"dessert† are pronounced differently enough that you wouldn’t normally mix them up. Written down it’s different, and we see these terms confused on a regular basis. Sometimes this is a just a typo (so remember to proofread!) but it can also be an issue with spelling, so make sure you know the difference between these words. Dessert (Sweet and Delicious) This is the easy one, since â€Å"dessert† only has one meaning. Specifically, it’s used to describe sweet food eaten after the main part of a meal: For dessert, I ate my own body weight in ice cream. As such, you should only use â€Å"dessert† in reference to food. Getting hungrier now You sometimes see people write â€Å"just desserts,† but this is actually a mistake; the correct term is â€Å"just deserts,† meaning â€Å"that which is deserved.† By comparison, â€Å"just desserts† would mean something like â€Å"only puddings,† which is only useful if you run a diner for people with a sugar addiction. Desert (Dry and Sandy) The most common use of â€Å"desert† is to identify a place with little to no rainfall, typically somewhere hot and sandy: The Mojave is the hottest desert in the United States. It really is very, very hot there. [Photo: Theschmallfella]We also use this sense of â€Å"desert† as an adjective, such as when describing something associated with the desert: From his campaign in North Africa during WWII, Rommel became known as the â€Å"Desert Fox.† Meanwhile, the verb â€Å"desert† is pronounced a little differently despite having the same spelling. This sense of â€Å"desert† means â€Å"to abandon†: The prisoner got away after the guard deserted his post. Dessert or Desert? It’s easy to avoid mistakes with â€Å"dessert† and â€Å"desert† as long as you remember that â€Å"dessert† only has one meaning (it becomes even easier if you imagine the double-â€Å"s† in â€Å"dessert† stands for â€Å"something sweet†). Once you’ve ruled that out, whether you’re using â€Å"desert† as a noun or a verb, the spelling is the same. Just keep in mind that: Dessert (noun) = The final course in a meal (â€Å"something sweet†) Desert (noun) = A dry, sandy area of land Desert (verb) = To leave or abandon

Overview of the Sans-culottes

Overview of the Sans-culottes The Sans-culottes were urban workers, artisans, minor landholders, and associated Parisians who took part in mass public displays during the French Revolution. They were frequently more radical than the deputies who formed the National Assembly, and their often violent demonstrations and attacks threatened and cajoled revolutionary leaders down new paths at key moments. They were named after an article of clothing ​and the fact that they didn’t wear it. Origins of the Sans-culottes In 1789, a financial crisis caused the king to call a gathering of the ‘three estates’ which led to a revolution, the declaration of a new government, and a sweeping away of the old order. But the French Revolution wasn’t simply the rich and the noble versus a unified body of middle and lower class citizens. The revolution was driven by factions across all levels and classes. One group who formed and played a massive role in the revolution, at times directing it, were the Sans-culottes. These were lower-middle-class people, craftsmen and apprentices, shopkeepers, clerks, and associated workers, who were often led by the true middle class. They were the strongest and most important group in Paris, but they appeared in provincial cities too. The French Revolution saw a remarkable amount of political education and street agitation, and this group was aware, active and willing to commit violence. In short, they were a powerful and often overwhelming street army. Meaning of the Term Sans-culottes So why ‘Sans-culottes?’ The name literally means ‘without culottes’, a culotte being a form of knee-high clothing that only the wealthier members of French society wore. By identifying themselves as ‘without culottes’ they were stressing their differences from the upper classes of French society. Together with the Bonnet Rouge and the triple colored cockade, the power of the Sans-culottes was such that this became a quasi-uniform of revolution. Wearing culottes could get you into trouble if you ran into the wrong people during the revolution; as a result, even upper-class French people sported the sans-culottes clothing to avoid potential confrontations. What Role Did the Sans-culottes Play in the French Revolution? Over the early years the Sans-culottes program, loose as it was, demanded price fixing, jobs, and crucially provided support for the implementation of the Terror (the revolutionary tribunal that condemned thousands of aristocrats to death). While the Sans-culottes agenda was originally focused on justice and equality, they quickly became pawns in the hands of experienced politicians. In the long run, the Sans-culottes became a force for violence and terror;Â  the people at the top were only ever loosely in charge. End of the Sans-culottes Robespierre, one of the leaders of the revolution, attempted to guide and control the Parisian Sans-culottes. Leaders, however, found that it was impossible to unify and direct the Parisian masses. In the long run, Robespierre being arrested and guillotined, and the Terror stopped. What they had instituted began to destroy them, and from them on the National Guard were able to defeat the Sans-culottes in contests of will and force. By the end of 1795 the Sans-culottes were broken and gone, and it is perhaps no accident France was able to bring in a form of government which managed change with far less brutality.

Patented technology Essay Example | Topics and Well Written Essays - 4250 words

Patented technology - Essay Example The more "tolerant" patent approach in the U.S. defines non-obvious as sufficient to involve an inventive step. The European Patent Office has a more exacting interpretation of this term. A European patent application entails an inventive step by providing a solution to a technical problem in a non-obvious way.1 This difference may serve, in fact, to help avoid confusion and promote productivity in Europe, as well as discourage the sort of infamous patent infringement confrontations recently seen in the American software industry. Patentability requires an invention to be "novel" -original and new. Article 54 (1) of the European Patent Convention defines "novel" as being separate from the "state of the art," (existing and publicly available.) "Non-obvious" in U.S. law, or "inventive step" in European law, under the terms of the EPC, both designate the requirement that an invention be "novel," or genuinely original enough to justify the patent. Novelty is therefore prerequisite for inventive step. An invention may be regarded as having an inventive step only if it is not obvious to a person skilled in the art. Novelty and inventive step are, consequently, different criteria. This definition of inventive step has been a subject recently in question by the U.K. patent office, as it has often been found to give rise to patents lacking in significance. By the same count, however, greater facility in obtaining patents contributes to positive qualities of "innovation and competitiveness."2 "Useful" in U.S. law or "Industrially applicable" in European law designates that an invention must serve a function, or fulfil an application and is equally part of this basic framework of patentability criteria. The European definition is again more exact in practical terms, referring specifically to industry as the objective of the application. III. Patent Law -Actions and Reactions: The Patents Act of 1977 was passed to implement the PTT, (Patent Co-operation Treaty), EPC and CPC (Community Patent Convention), closely following these definitions of the EPC and was the first effort at standardization in contrast to previous provisions of the Statute of Monopolies of 1623, which up until 1949, merely affirm that a patent may be granted exclusively for a new method of manufacture.3 A concept further examined by Lord Hoffmann in Biogen Inc v Medeva plc [1997] RPC 1 (page 34), is that the definition of an inventive step may be dependant on the nature of the invention. An original invention is the result of adding a new concept to an existing reserve

Cultural anthropology Essay Example | Topics and Well Written Essays - 750 words

Cultural anthropology - Essay Example They say it looks like a small grasshopper but is brown in color. It feeds on rice seedlings roots causing the seedlings to die so they also consider it as a pest and like other farm insects, they also eat it. I smiled because I thought that the farmer was just joking but I realized that he was serious when he continued talking. He said that they dig the mud using their feet to look for mole crickets and collect them in a container. He even added that it is best sautà ©ed with tomatoes. While hearing this, I visualized how it looked like and I cant imagine how they could eat that kind of thing. I dont know to react so I just nodded and acted like it was normal. After a while, the farmers arrived with the mole crickets they have collected. I wanted to ask why they have to eat these insects while there are a lot of normal foods to choose from but I was hesitant because it might offend them. Good thing, one farmer finally shared a story about it. He said that there was a time when one farmer has nothing to eat. Then, he thought of cooking the mole crickets he collected from his field and eating it. He liked the taste and shared the story to other farmers. From then on, they eat mole crickets occasionally, especially when they dont have anything to eat. The story-telling was interrupted when the sautà ©ed mole crickets was finally served. For me, it smelled like any other sautà ©ed food. The farmers started eating once the plate was put in the table. One farmer demonstrated how it should be eaten. He removed the insects head and then put the remaining parts to his mouth. He said that the head is the hard part and is irritating to the throat. However, other farmers prefer to just eat it the way it is. When I saw all of them eating the cricket, it felt normal to me and thought that maybe I could eat it too so I tried eating one when they offered me. Honestly, I liked it and I found myself eating it like I was used to eat

Organizational Risks & Mitigation Methods Essay Example for Free

Organizational Risks Mitigation Methods Essay As per our discussion last week I’ve prepared this memo that outlines the risks that CWTI faces and methods of mitigation for those risks. The goal of this exercise is to have a starting point for establishing a risk management process within CWTI. Below I’ve identified risks and provided suggested methods of mitigation for each. I’d like to point out that while most of these risks have more than one potential mitigation method, I chose to present the method I believe would be most successful for CWTI. 1.)Risk of fluctuation in foreign exchange rates –USD receivables Mitigate using control method ie. forward contracts, hedging etc. 2.)Risk of fluctuation in interest rates – USD loan Mitigate using control method ie. forward contracts, hedging etc. 3.)Risk of supply shortage/delay due to truck breakdowns Mitigate using diversification ie. Have alternative options of transportation readily available 4.)Risk of losing major customer Mitigate using diversification ie. Try to gain other customers in need of timber 5.)Risk of losing timber licenses Mitigate using control technique ie. Establish strong internal controls regarding the requirement to clear and replant and ensure to measure controls. 6.)Risk of non-compliance with national stock exchange requirements Mitigate using control technique ie. Establish strong internal controls regarding compliance requirements for stock exchange. 7.)Risk of inventory shrinkage due to theft, damage Mitigate using sharing/transferring technique ie. Purchase insurance for buildup of inventory 8.)Risk of supply delay if sawmill equipment goes down, staff turnover/lack of skilled staff Mitigate using diversification technique ie. Have alternative options of production in the event either of these occur 9.)Risk of delay/damage/lost shipment to overseas market Mitigate using sharing/transferring technique ie. Purchase additional insurance that would cover this 10.) Risk of timber market/supply – what if something happens to forest? Fire, bug infestation Mitigate using diversification ie. Find other supplies of timber 11.) Risk of reputation – environmental groups if CWTI doesn’t live up to the clearing/replanting requirement Mitigate using control ie. Establish strong internal controls to ensure all clearing/replanting requirements are being fulfilled. 12.) Risk of not meeting financial obligations due to delayed/infrequent receivables – CWTI operates year round but majority of payment only gets received around December January (based on 60/90 day terms) Mitigate using diversification ie. Find more new customers that require timber throughout the year to balance the cash flow. We can further discuss other mitigation methods should you please. I look forward to your feedback.

Torture Essay -- essays research papers

Ronald D. Cretlinsten contends that torturers acquire the ability to cope with the moral dilemmas of inflicting pain upon and murdering their fellow humans primarily through the processes of â€Å"routinization† and â€Å"dehumanization†, and also through the notion of â€Å"authorization† (191). With such as the case, an individual adept in the art of torture would necessarily have learned to be cruel, however, that argument neglects the very reality that many engaged in such activities are intrinsically perverse, and in fact willingly and happily do harm to others. The prevalence of torture throughout the world can be accounted for in part by the process of â€Å"routinization† in which a regime, in essence, desensitizes a given torturer to the atrocities that he is committing in its name. In such a process â€Å"what is being done to someone transforms into what is being done: information gathering† (191). The task of amassing information and confessions eclipses the reality in which the torturer lives; this is achieved through peer pressure from fellow torturers â€Å"to be a man†, by intense physical and emotional training, and through the employment of propaganda claiming that the torturer is fulfilling his duty and doing the right thing as his victims are immoral enemies of the state (192). In short, the torturer becomes disoriented and unable to decipher the actuality of his existence. This disorientation is caused by repetition, or â€Å"habituation†, in addition to the development of the â€Å"task-orie...

How Does Steinbeck Present Loneliness and Isolation in Of Mice and Men(TM)?

‘Of Mice and Men' was first published in 1937 during the great depression and has had a great impact on workers in America since. Steinbeck got the name of the book from a line in a poem ‘To a Mouse' by Robert Burns, the poem reads ‘The best laid schemes o'Mice an' Men, gang aft agley, an' lea'e us nought but grief an' pain for promis'd joy!' meaning that The best laid schemes of mice and men, Go often wrong, And leaves us nothing but grief and pain, For promised joy! This relates to the end of the book where George shoots Lennie, this is the part where it often wrong because the dream is no longer as big as it was. The book follows the journey of two workers, George and Lennie, travelling from Weed across America to the ‘Tyler ranch' in Northern California. The book starts by using descriptive language to get a picture into the readers mind, ‘Golden foothill slopes' Steinbeck makes America sound like the perfect paradise even with all the racism and discrimination around at that time, people still wanted to go there in order to achieve ‘the American Dream'. The setting of Soledad I think, relates to Lennie, ‘Golden foothill slopes curve up to the strong and rocky Gabilan mountains', this echoes Lennie's personality as he is calm and gentle and has a ‘golden' personality, but if you say something to upset him he will slowly ‘curve up' to become strong and full of rage with fists as strong as rock. Lennie is an outcast of the group, linking to isolation as he doesn't understand everything everyone says, and he doesn't know his own strength. Lennie is treat differently by al of the men ain the bunk-house because he is child-like ‘He don't mean no harm†¦He's a good guy' they are trying to be-friend Lennie after what happened to Curley because they don't want to end up with a crippled hand, when they go into town, Lennie is left behind and the men talk to him like a child, he is a bit ‘slow' and doesn't understand why people treat him differently. . The people at the bunk-house treat him like a child but they do include him in things like card games, whereas Curley hurts him, and Lennie doesn't understand why. George is the brains of the two, whenever Lennie is in trouble, George is there to get him out of it, this makes Lennie feel like he has a friend and doesn't make him feel lonely. ‘Hide in the brush till I come for you' George is showing Lennie that he will never be alone, ‘I got you to look after me, and you got me to look after you' they fight like brothers but will never leave each other alone or make each other feel isolated in anyway on purpose,. ‘An' if a fren' come along†¦ we'd say â€Å"Why don't you stay the night†Ã¢â‚¬Ëœ they would have people who care about them. George has this idea of people like them who work on ranches not having anybody to care about them, ‘With us it ain't like that, we got a future' George is showing determination to help Lennie's dream come true for them to have rabbits to be Lennie's friends so he isn't lonely, George wants them to be isolated by having their own land where nobody can hurt them, and they can be a family. I think George does feel lonely but in the way where he can't speak to anybody except for Lennie, George has boundaries for what he can talk to Lennie about in case he forgets it or doesn't understand. When they arrive on the ranch, George has a sense of relief when he confides in Slim and tells him what happened back in Weed and also tells him how he used to tease Lennie and that's how they ended up travelling together, George feels less isolated because now he has someone to talk to that understands what happened and he can let it all off his chest without snapping at Lennie. Candy is the oldest worker on the ranch, now no use to anyone due to an injury that occurred on the ranch, he has only one hand. Candy joins George and Lennie in the fight of achieving ‘The American Dream' and gives them money for the farmhouse. ‘S'pose I went in with you guys†¦how'd that be?' Candy starts to feel less lonely because George is at least considering it at this time, whereas the rest of the workers wouldn't even give him a chance to speak about dreaming of it. He doesn't feel so restricted of where he goes and who he talks to because he knows he isn't going to be there for much longer. Candy wasn't lonely in the beginning of the book because he had his dog but the rest of the workers thought he was useless ‘He ain't no good to you, Candy. An' he ain't no good to himself' I think this makes Candy feel like they're talking about him which links to the loneliness and isolation because he can't open up to anyone and I think Candy feels threatened by George and Lennie's arrival because every time a new worker comes along, it could mean that Candy wont be needed anymore. Candy I think compares to the ‘ash-pile' as he has become older and more useless but he has become part of the ranch like a landmark. He also compares to the limb which I think represents his stump, ‘Worn smooth' which relates to Candy always stroking it. Crooks is the only ‘negro' on the ranch, he is physically isolated by having a room to himself, in a separate building and not being mentally able to bring himself to talk to any of the workers, when Lennie first encounters Crooks, Crooks tries to get Lennie to feel like he feels, and to understand how it feels to be isolated. The book was written in the 1940's where most of America was segregated, Crooks was segregated and was only allowed to mix with the workers on Christmas. Curley's wife is isolated as she is the only woman on the ranch. She is perceived as dangerous because she wears red, ‘She is wearing a dress that shows her legs and her lips and nails are red'. George tells Lennie to stay away from her because of the dangerous red lips, Candy tells George that she's a tart but George can see that for himself. When Lennie is in the barn burying his puppy, Curley's wife walks in and starts talking about her soft hair, she knew that Lennie was capable of causing severe pain and damage to someone, but she didn't know he was capable of killing someone, Lennie doesn't know his own strength. This is a replay of what happened in Weed as Lennie felt something smooth that he liked and couldn't let go. The quote at the end of the book ‘Now what the hell ya suppose is eatin' them two guys?' These are the very last words in the book and are spoken by Carlson. Carlson only comes into the book when things are linked to loosing family, he shoots Candy's dog and shows no sympathy towards him. This suggests that Carlson is a very lonely character because he doesn't know what it's like to love someone and loose them. Slim shows sympathy and compassion towards George, and looks after him. This suggests that Slim knows what its like to loose family, and I think that's how he ended up alone on the ranch, because he lost his family so he decided to try and achieve the American Dream of making something out of nothing. George has to let go and ‘put down' his own family, by killing Lennie, he also kills the dream, not just his, but Candy's aswell. George is now not only alone, but has isolated himself from everyone even more. Crook's predictions have come true which is no surprise to him, he's been there for years and has seen loads of workers have the same dream, but never believed that them would achieve it. The end of the book is left open for you to believe what you want, if you want to believe George and Candy got the farmhouse or whether you think George stayed at the ranch, there is no right answer so you create your own ending.

MWDS : The Picture of Dorian Gray Essay

Oscar Wilde was born on October 16, 1854 to Sir William Wilde and Jane Wilde, the second of three children. Wilde studied at Oxford, and joined the Freemasons in 1878 after failing to join the Oxford Union. After graduation, he went home to Dublin and began writing poems. The Picture of Dorian Gray was his first and only novel. Wilde married Constance Lloyd in 1884 and perished on November 30, 1900 to cerebral meningitis. Historical Information As the second industrial revolution went on, steel, railroads, and electricity allowed for the economic growth of the United States and Western Europe. The standard of living rose dramatically, and health concern and sanitation caused infection and death rates to drop greatly. During the decade, gothic novels, like Dr. Jekyll and Mr. Hyde, written by Robert Louis Stevenson, were published. Characteristics of the Genre The setting, atmosphere, and emotions are dramatic and gloomy. Dark suspense and mystery are strongly tied to gothic novels, al ong with the supernatural. Plot Summary The Picture of Dorian Gray is an American novel centered on Dorian Gray, a handsome wealthy young man living in the nineteenth century in London. Even though Dorian is a very intelligent person, he often finds himself easily manipulated and this fault will ultimately lead him to failure. Dorian has his picture painted by a friend named Basil, and when Dorian meets his friend Lord Henry Wotton, his life will soon collapse. Dorian begins to believe that youth and beauty will bring him everything he desires, so he makes a wish that the portrait will age, and he will stay forever young and handsome. The picture begins to show Dorian’s truths portraying him as a demon-like creature, and eventually he will come to realize all the terrible sins he created over fourteen years. After Dorian realized he is the result of numerous deaths, he retreats to his old school room to stab the picture in the heart. This relieves him of all his sins and the picture and he switches back , finally showing Dorian’s age. Author’s Style Wilde writes with strong details and vocabulary. His tendency to write through dialog is evident, as the growth of the characters and plot are through spoken words. Example â€Å"‘He has a simple and a beautiful nature. Your aunt was quite right in what she said of him. Don’t spoil him. Don’t try to influence him. Your influence would be bad. The world is wide, and has many marvelous people in it. Don’t take away from me the one person who gives to my art whatever charm it possesses: my life as an artist depends on him. Mind, Harry, I trust you’† (12). Basil describing Dorian’s importance to stay innocent from Lord Henry. 1890’s London, England, in the upper west side. Dorian moves from the west (wealthy) side of London to the east (decrepit), representing his double personality of being a gentleman, but also a skulker. Significance of the Opening Scene A background of Dorian Gray is built in the first chapter, giving him a mysterious and wildly curious air. The two most important characters that influence Dorian are brought up immediately and are given strong personalities through their dialog. The plot has strong ties with what is talked about in chapter one. Major Symbols, Motifs, Images Sibyl Vane: innocence, purity, and naà ¯vety. Her interaction with Dorian caused her life to end shorter than it should’ve been, and Dorian wouldn’t be effected as strongly should he had not met Sybil. Significance of the Ending/Closing Scene The novel ends and begins with a painting. Dorian has evolved for the worse and decides that destroying the painting would destroy the image of his disgu sting, corrupted soul, but inadvertently kills himself. The picture gives Dorian all of his monstrous deformities, while the painting is restored to the original, untouched beauty. Possible Themes 1. Innocence is fragile and impressionable 2. Transformation doesn’t just have to be for the better; it can go for the worse and progress to a form of despicable terribleness. 3. Eternal youth is something humans strive for, but once attained, it can become to much of a burden and have too much consequence to bear.

Corporate English

Corporate English Corporate English Corporate English By Maeve Maddox Thanks to reader Nick Corcodilos for sharing a link to an especially mind-numbing bit of English prose. I wont publish the link he sent me, but I will give you an excerpt: Leveraging the unique capabilities of Case Based Reasoning (CBR) to research, [this company] has created a comprehensive mirror pathway for personalized medicine incorporating the standardized processes required to infuse into pharmaceutical research, development and lifecycle pathway. †¨ I looked for other examples of this kind of writing and, alas, found plenty: Strategic management research on the development of new capabilities has largely overlooked the process whereby initial capabilities are transformed by the firm to create new capabilities. Whether the reader is new to diversity work or wishes to learn how to further leverage existing diversity initiatives with other strategically important business priorities, this book provides a comprehensive blueprint for navigating the complex and changing nature of situations involving diversity. We are committed to an organizational capability and mindset which guarantees rapidly delivering exceptional customer and stakeholder value by negotiating and making the appropriate tradeoffs among schedule, quality, cost, functionality, technical limits, and resources. â€Å"[†¦] reflects a striving for excellence in higher education that has been made more inclusive by decades of work to infuse diversity into recruiting, admissions, and hiring; into the curriculum and co-curriculum; and into administrative structures and practices. It also embraces newer forms of excellence, and expanded ways to measure excellence, that take into account research on learning and brain functioning, the assessment movement, and more nuanced accountability structures.  [†¦] is a multi-layered process through which we achieve excellence in learning; research and teaching; student development; institutional functioning; local and global community engagement; workforce development; and more.   It is the active, intentional, and ongoing engagement with diversity in ways that increase one’s awareness, content knowledge, cognitive sophistication, and empathic understanding of the complex ways individuals interact within systems and institutions.† I suppose the meaning of these texts can be worked out, but why write something that has to be puzzled over? I dont mind struggling with a text that was written a couple of hundred years ago, but when it comes to contemporary writing, I wont waste my time. Writers need to worry when Latinate abstract nouns outnumber function words in their writing. An annual rereading of Orwells essay on language wouldnt hurt: The inflated style itself is a kind of euphemism. A mass of Latin words falls upon the facts like soft snow, blurring the outline and covering up all the details. The great enemy of clear language is insincerity. When there is a gap between ones real and ones declared aims, one turns as it were instinctively to long words and exhausted idioms, like a cuttlefish spurting out ink. Politics and the English Language Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Business Writing category, check our popular posts, or choose a related post below:Math or Maths?Used To vs. Use ToCaptain vs. Master

Accounting Earnings and Cash Flows

Longreach Ltd has adopted the international accounting standard and the objective of the standard in relation to the impairment of assets is prescribing the procedures to ensure that the assets are carried at not more than recoverable amount. Since the assets are described as impaired under this standard, it is required by the entity to recognize the loss arising from impairment. There are several types of assets included in the entity in both the profit and non-profit organization. Such assets are segmented into various section and those employed for carrying out the current operation are deemed as the current assets (Bevis 2013). Fixed assets on the other hand serves the entity for longer period. An entity may comprised of several intellectual assets other than current and fixed assets such as trademark, copyright assets and many more. It also comprised of assets emerged from the acquisition or due to the growing popularity among consumers are also included along with the goodwill and brand. The organization can increase its revenue by directly employing such assets. There are also intangible assets, which are not physical and cannot be measured in units. In the books of account, such assets are maintained at the amount purchased (Briloff 2013). There is a significant decline in the real value of the assets with the time. The company at the real time value applies impairment and the decreased amount is adjusted in the impairment account. Decline in the value of asset leads to loss, which is viewed as loss due to impairment. There are certain common factors applicable to the numerous assets and several factors influences the asset value. Value of machinery, equipment and several tools is based on the manufacturing capability and usage. It is viewed that the upcoming g production capability of these assets might decrease due to their increased usage in the production (Dechow 2012). The older equipment and machineries decreases in the value and eventually it becomes obsolete because of the emergence of modern machineries and equipment. The value of land gradually increase due to various factors such as over population, new cities emergence and transformation of the locality. Due to the alterations in the choice of consumers and modern technology emergence, the trademark along with the patent right tends to fall in value. Goodwill is falsified in the event of acquiring any acquisition and it serves as an additional value (Gray et al. 2013). The goodwill imbibed in purchasing the assets falls significantly when there is the reduction in the value of the assets. There is need to the financial report as per the requirement of the stakeholders because the stakeholders have different interest over the organization. Government and the accounting standards signifies huge importance in the interest of shareholders. It is desired by the stakeholders that financial reports must represent the true and fair value of the asset and liabilities of the listed companies. Due to the emergence of the modern machineries at the lower price, the market value of the machineries has turned out to be half of the real value cost. There can be the case when the organization has acquired the machinery before five years. If the cost price of certain machinery is presented in the financial report, it would indicate that the asset are overvalued. This would not represents the true and fair value of the assets. Valuing the assets of the organization are considered an efficient investment option by the shareholders (Maas et al. 2016). Shareholders of the company may take faulty investment decision if the shareholders rely their investment decisions on the overvalued financial statements, if the organization does not represents the fair and true value of the assets. The accounting board for gaining the shareholders interest has introduced the impairment concept. Introduction of the government policies and the accounting standards outlines the instruction for the impairment of the assets along with the general financial statements. When the carrying amount of the assets exceed the recoverable amount, it is required to carry out the test of impairment at that time. In the books of accounts of the assets, the carrying amount is recorded. The purchasing cost of the assets represents such amount and it is depreciated in relation to the appropriate technique of depreciation (Huian 2013). The asset fair value can be selected as the amount recovered after all the anticipated expenses of the assets are reduced by the organization. Asset value can be regarded as another recoverable amount. The net cash flow of the entity anticipated to be collected from the assets is referred to as the value. The higher value among the two can be chosen in accordance with the IAS 36. If we consider IAS 36, the loss arising from the impairment is measured by reducing the recoverable amount of assets from their carrying amount (Aasb.gov.au 2017). Since the book value of the asset is reduced, the impairment loss attributed to the respective assets are debited. In addition to this, the maintenance of the accounting amount of the assets has decreased the value. Such impairment loss is adjusted in the income statement in the year-end along with the profit and loss account. The loss is representing as the non-operating loss in the income statement. The overall value of the shareholder is decrea sed if the impairment loss is credited in the revaluation surplus account. In case of the assets that are generally considered as the Cash Generating Units that encompasses the goodwill, which has resulted from the acquisition of the assets. The impairment loss is not adjusted accordingly in this case. The impairment loss can be calculated as per the aforementioned method if the overall value of the cash-generating unit requires being impaired. Moreover, the loss is adjusted with the Goodwill account. In the event of making adjustment with the goodwill, certain amount is left, and then the remaining amount is aligned with the CGU assets (Rappaport 2012). This is relied on the book value of the assets. Aasb.gov.au. (2017). Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB136_07-04_COMPapr07_07-07.pdf [Accessed 18 Jan. 2017]. Bevis, H.W., 2013.  Corporate Financial Accounting in a Competitive Economy (RLE Accounting). Routledge. Briloff, A.J., 2013.  The truth about corporate accounting. Harpercollins. Dechow, P.M., 2012. Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals.  Journal of accounting and economics,  18(1), pp.3-42. Gray, R., Owen, D. and Adams, C., 2013.  Accounting & accountability: changes and challenges in corporate social and environmental reporting. Prentice Hall. Huian, M., 2013. Stakeholder’s participation in the development of the new accounting rules regarding the impairment of financial assets.  Business Management Dynamics,  2(9), pp.23-35. Maas, K., Schaltegger, S. and Crutzen, N., 2016. Integrating corporate sustainability assessment, management accounting, control, and reporting.  Journal of Cleaner Production. Paton, W.A. and Littleton, A.C., 2012.  An introduction to corporate accounting standards  (No. 3). American Accounting Association. Rappaport, A., 2012. Establishing objectives for published corporate accounting reports.  The Accounting Review,  39(4), pp.951-962. Rennekamp, K., Rupar, K.K. and Seybert, N., 2014. Impaired judgment: The effects of asset impairment reversibility and cognitive dissonance on future investment.  The Accounting Review,  90(2), pp.739-759.

Research Term Paper- Apple iPhone Essay Example | Topics and Well Written Essays - 1750 words

Research Term Paper- Apple iPhone - Essay Example The company was publicly listed on the stock exchange in the year 1980 and is presently based in California USA (Datamonitor, 2006, p.6). Leadership One of the aspects that have catapulted Apple into the league of top global brands is perhaps the leadership of the organization. After suffering a setback in the later part of the 1990’s the visionary leadership of its CEO Steve Jobs helped turn the fortunes of the organization. The CEO’s statement of placing an Apple at every desktop and his policy of continuous innovation helped the company emerge as one of the most successful brands of the world. The visionary leadership has motivated the employees as well as ensured a proper diffusion of innovation across the entire organization that is perhaps the most critical success factor of the company. Economic aspects Affecting Product Economic factors like growth of economy and level of disposable income have a direct relationship with the demand of products like iPhones. High levels of disposable incomes imply greater demand for the product that is in turn again dependent on the state of economic growth. In addition to this business cycles also affect the sale of the product. However with the global economies on resurgent mode and a surge in demand for application based phones, there is a good prospect for iPhones. In addition to developed markets emerging markets like India and China also hold considerable importance for the success of the product. Financial Analysis Apple Inc is a publicly listed company whose stocks are listed and actively traded on the bourses of the NASDAQ. The latest stock price was 376.99 US dollars (Apple, 2011). The company reported a net income of approximately 14013 million dollars. The company recorded revenues of 100.32 billion US dollars with a gross margin of 39.82 percent. The net income of the company after meeting all direct as well as indirect expenses stood at 23.6 billion dollars that was way ahead of its competitor s namely Google or HP in the global market. The EPS value for its shares stood at 25.28 dollars that was marginally less than Google. The figure below depicts the financial standing of the company as well as a direct comparison with the most important competitors of the organization. Figure 1: Financials of Apple and Competitor Analysis (Source: Yahoo Finance, 2011) Marketing Environment The marketing environment of Apple Inc is governed by both internal as well as external factors. Internal factors include employees, work culture as well as organizational culture that have a significant impact on the business aspects of the organization. The visionary leadership of the CEO of the organization ensures that innovation that is the core culture of the organization is effectively diffused across the entire organization. External environmental aspects include macro environmental aspects including political, economic, sociological, technological as well as legal aspects that have a signif icant effect on the business prospects of the product in the tough and competitive global business environment. The aspect of innovation has increasingly helped the

Ancient Egypt Essay Example | Topics and Well Written Essays - 750 words

Ancient Egypt - Essay Example According to the ancient Egyptians beliefs, the pharaoh was a great person who represented half-god and half-man. The pharaoh was the middle man between the ordinary Egyptian and the gods. To them, the pharaoh’s spirit was eternal and he or she could live forever. The pharaohs ruled over ancient Egypt for thousands of years and they consisted of both men and women. Among the various Pharaohs that ruled ancient Egypt was Cleopatra VII who was the last pharaoh and an historical queen. She is fondly revered for her beauty and relationships to two roman rulers; Julius Caesar and Mark Antony. Cleopatra VII full name was Cleopatra VII Philopator. She was ancient Egypt’s last pharaoh who got survived only shortly by his son Caesarion. She belonged to the Ptolemaic dynasty. The Ptolemaic dynasty was a family that has Greek origins and got to rule Ptolemaic Egypt. The Ptolemaic dynasty saw its rulers refuse to speak Egyptian by speaking Greek. Cleopatra, however, learnt to speak Egyptian and she became viewed as a reincarnation of the Egyptian goddess called Isis (Grant, 2011). Her initial rule of ancient Egypt saw her rule alongside her father and later her brothers. Later, she took control of the throne solely. As per ancient Egyptian custom, she got married to her brother Ptolemy XIV. Cleopatra is known for solidifying her rule by partnering with roman ruler Julius Caesar. Cleopatra’s rule of ancient Egypt gets much fascination due to her ability to charm the most powerful men in the world at the time. She had relationships with both Mark Antony and Julius C aesar. Her beauty and aesthetic appeal gets revealed through her ability to charm both this leaders in quick succession. Cleopatra’s ascendancy to power came on the backdrop of an uprising that saw the Ptolemy Dynasty capture power with the help of roman support. She became the deputy to her father Ptolemy XII at the age of 14. Her

Human Personality Essay Example | Topics and Well Written Essays - 1000 words

Human Personality - Essay Example This theory of specificity has its roots deep in the experimental tradition, and its priori improbability should not prevent us from glancing at the main sources from which it draws its strength. The first of these sources is the Thorndikian type of learning theory prevalent around the first decades of this century. Learning is conceived in terms of S-R (stimulus-response) bonds after the manner of the reflex or the conditioned reflex, and these bonds are, of course, conceived to be entirely specific. If the organization of personality is mainly a matter of learning and here the huge preponderance of writers have favoured an anti-hereditarianism sight, without though basing themselves on any persuasive experimental evidence then the specificity of the learning procedure ought to be mirrored in the last product of learning, i.e. the mature personality. And as S-R theories in the field of learning have been confront by S-S theories which uphold that learning is part of a better difficu lty of organization, chiefly perceptual organization, these non-specific theories came into the field additional lately, have been somewhat less important historically, and have not carried over into the field of personality account to the similar extent as the specificity theories. Genius Human perfectibility" has been the theme of many enthusiasts; and many utopian schemes of society have been and still are suggested, which postulate in the men and women of the future an increase in moral and physical health and vigour. And it is plain that in a broad and general way natural selection, sexual selection, and the advance of science are working together towards improvements of these kinds. But it is plain also that these onward tendencies, at least in comparison with our desires and ideals, are slow and uncertain; and it is possible to argue that the apparent advance in our race is due merely to the improvement which science has effected in its material environment, and not to any real development, during the historical period, in the character or faculties of man himself. Sleep Regarding sleep as an alternating phase of personality, we must consider what are its special characteristics and faculties. Regarding it as an integral factor in our earthly existence, and on an equal footing with the waking state, we must consider how the faculties of sleep, as of waking, can be enhanced and intense in the course of the bodily and psychical development of man. Such development or concentration, though, presupposes a understanding of the true nature of sleep which we are by no means at liberty to take for granted. Disintegrations Of Personality Many disturbances and disintegrations of the personality must presently fall to be described. But the reader who may follow me must remember the point of view from which I am writing. The aim of my study is not to destroy but to complete; or say, rather, my hope is that observation of the ways in which

The Meaning of True Love

The Meaning of True Love True love is possibly the most fulfilling of lifes secret treasures. but love by a lesser standard is still extremely important for the human experience. In the poem True Love by Wislawa Szymborska Wislawa talks of how true love is overrated and unnecessary. But in truth the argument against true love is created to comfort those who lack it. Love, if not true love is an crucial emotion for the human race; it is important for psychological development, social development, and in the end happiness. Is love an emotion? Even though love is a mixture of chemicals in the brain it is also a combination of emotions exhibited by the human race. It is the feelings of joy, support, and Strength given through companionship. Love is supposedly the great connector between different people around the globe. Love has driven mankind and its actions for centuries and will do so for centuries to come. Love for others and for heritage and home, provides a stable ground for a diverse community such as our world. But those lacking these basic emotions in their lives can cause disturbances in peoples lives. Even those with a love for their heritage or country may cause cracks in this stable ground if they cannot accept other peoples love for their own heritage or beliefs. True love for the romanticist is the ultimate goal, the purest form of love. A connection that runs extremely deep, binding two people eternally to support and love one another. But as most ultimate things are true love is extreme ly rare and in any day or age, it is equally hard to come bye. But for those lucky enough to gain true love it lasts them a lifetime. Brain scans have proved that a small number of couples can respond with as much passion after 20 years as most people exhibit only in the first flush of love.(Harlow, and Montague) But even without true love people connect and bind themselves to each other, searching for or trying to build the right relationship for themselves. Looking for someone to support them, keep them company, and someone to experience life with. Since the begging of human civilization people have sought out to connect with others, and once acquired these connections have influenced their decisions, actions, emotions, and their lives. Love is an extremely important human emotion, from early age it can affect a childs mentality. By establishing a connection with their parents and siblings children are also taught how to interact with others.The childs first relationship, the one with the mother, acts as a template, as it permanently molds the individuals capacities to enter into all later emotional relationships.(Young) These first relationships help explain how to navigate through social situations. These early relationships can also affect how a child acts ad feels. If a childs relationships fail to form or their parents are distant, they may become socially awkward or develop low self esteem. But at the same time a child who has a fully developed relationship with their parents will be more understanding of basic emotions and empathy. This early base can affect peoples decisions throughout their lives. Love has been extremely important for people throughout history as well. Peoples love for their country would i nspire them to defend it. Someones love for their job keeps them happy while at work. A soldier at war may think about his wife and child. All these people take inspiration from the people or this they love and use it to motivate themselves. But at the same time there are people who cant take inspiration from this emotion. People who have never found or built a true and strong connection with someone, or someone who is bitter and has regrets. These people either live one impassive or depressed, or grow cold and closed off. These people may no longer understand things like empathy and compassion. Love can affect people in many different ways, it can bend and break an individual and it can bind two people together for the rest of their lives. Love has been a driving force for many people in their every day lives. For people who are bound together may support each other just with their existence. The very thought that they will be there for the person may drive them to face their responsibilities and complete any tasks assigned to them. Love can also destroy a persons will to live, especially love that is one sided. Feelings generated by knowing that the individual that is admired does not recognize ones own existence; much less one owns feelings directed towards them, can deprive a person of the will to sleep, eat, or in drastic cases feel compelled to uphold personal responsibilities. If left unchecked these people can turn into misanthropes, loathing those who have found happiness. Let the people who never find true love keep saying that theres no such thing. Their faith wil l make it easier for them to live and die.(Szymborska 577-578) True love can leave impressions on those blessed with it, leaving scars on those who forfeited their love or missed their chance. And wonderful memories for those who loved and lost. But in reality common love can affect people in similar ways. While common love also has the power to bind people and is very painful to lose, it can also bring people back together after their connection has been lost and then rebuild it. Where as with the apparent rarity of true love it is either acquired and held on to or is lost for good. This may be the one advantage of common place love over true love. Love affects every single person on the entire planet. Weather it is someones drive to find true love, someones existing love, or someone who cannot find love, this emotion rules parts of their lives. For someone who cannot find love, it may turn them sour or bitter. lamenting over others good fortune these poor souls forget to keep vigil for their chance at love. As a driving force love can be extremely powerful weather in the case of driving the loveless to seek out companionship or driving the lover to action on behalf of his partner. Loves driving force has led people and nations to ruins but has also led a select few to glory and legend. Those who search out true love, depending on their style may go through many relation ships looking for their soul mate. The one true love to end all other minor feelings, but true love might be something crafted not found. And if so then what of all the others left behind in their search for true love? They are left to find or make their own sp iritual connection with someone, or be left bitter, cold, or unaffected by love. For those whom love already exists true love may come with ease or difficulty, dependent on weather true love can be made or if it has to be found. If true love can be made then anyone who can continue a relationship until that connection is made can be truly happy with their lives. Love has affected people since the beginning of time. In the Christian scripture god creates woman from man, so as to give man a companion. In the times before Christ in the bible men and women still married. Although some men are described as polygamist love could still prevail, as in The Story of Hosea and Gome. Where Hosea takes Gome back after she betrayed him and took another lover. Love has come through from this early beginnings of culture and society to todays twenty first century world. Love has spanned countless generations, no matter where in time it occurs love has connected countless people on a plane deeper than that of friendship and camaraderie. In todays modern world love can be described as something intangible yet still dangled in front of ones face. With the proliferation of dating websites like E-harmony and match.com finding true love has become a process that seems ever more so out of our control. Although with the change of time processes and methods of findin g love or true love have changed, the fact is that people are still driven to companionship and the search for true love no matter how or when. The search for love will last as long as people feel emotions, as the feelings of fear, inadequacy and loneliness are what drive people to find another who will accept and soothe these feelings without any prejudice. If someone loses their chance at love, and they turn bitter, or become depressed; they only need to remember that there is more than one chance for a meaningful relationship waiting for them. Every single person is a new connection waiting to be formed. Just because someone slips away does not mean that theres no hope. Even if someones childhood relationships are not fully formed, or someone has a hard time making a connection with other people; they can recover from their disadvantage. Every new relationship is another possibility and another chance at love. Harlow, John, and Brendan Montague. Scientists discover true love. Sunday Times January 4, 2009 : Web. 8 Dec 2009. . Szymborska, Wislawa. True Love. Making Literature Matter. Ed. John Schilb, John Clifford. Boston: Bedford / ST. Martins, 2009. Print. Young, Cori. Child Development is Almost Entirely About Love, Research Clearly Shows. Natural Humor Medicine. Natural Humor Medicine, Web. 8 Dec 2009. .

Book Nerd, Street Geek Essay -- Human Intellect

We’ve all heard it time and time again, college is the way to reach the light at the end of the tunnel, but is that necessarily true? Well it depends on the person you ask. Someone in college would tell you book smart’s is the way to go. On the other hand, asking a teenager who lives in an area with high gang and criminal activity more than likely will tell you that street smarts are what keep him â€Å"above water† every day. Individuals that have book smarts may have a world full of information but without any real life-experience how can that information be applied, because we all know that after college comes the â€Å"real world†. What good is knowledge if it’s not applied? Individuals with street smarts are the students of life, which gives the exam first then, the lesson. People with street smarts have the ability react naturally to a situation in society, adapt to different environments and they have a keen sense of situational awareness. Common sense would seem to dictate that having a combination of book and street smarts leads to a successful life, which is why I agree with Gerald Graff, the Author of They Say I Say and his article â€Å"Hidden Intellectualism† when he states that incorporating street smarts and book smarts will have a favorable outcome. First off, let’s define book smarts and street smarts. Being book smart in my own definition means having the ability to regurgitate information that has been continuously drilled into one’s mind, having a certain set of understanding in certain subject matters relating to academics. Street smarts on the other hand, are the ability to adapt to a certain environment or situation in your daily life relating to society and less academically. It’s the ability to have an independent st... ...ne particular intellect that I possess. In conclusion, Gerald Graff makes a solid argument in his article â€Å"Hidden Intellectualism† by showing the reader that there is more than one way to be intellectual. And by becoming academically inclined while at the same time having street knowledge will lead to a brighter future for the individual. All in all, there is no clear winner when it comes to debating book and street smarts; it’s just a matter of using them in conjunction with one another so you can reach your full potential no matter what the situation may be. So take it upon yourself to become a book nerd and a street geek. Works Cited Graff, Gerald. â€Å"Hidden Intellectualism†. They Say, I Say. 2nd ed. Ed. Gerald Graff and Kathy Birkenstein. New York: W.W. Norton, 2009. 198-205. Print. Sheehan, Kathleen. Personal Interview, 1 February 2012.

Managerial Behavior Essay

Manager is anyone who responsible for the work of other people. Stewart (1988) defines manager as those above a certain level in the hierarchy, usually those above foreman level on the works side and those above the first level of supervision in the offices. Managerial behaviour is the behaviour that can be reported, whether from observation by others or by self-reports. Managerial objective is the aim that a manager of a firm wants to achieve. In perfect markets a proper managerial objective is to maximize its firm’s market value. The powers of the managerial behaviour are by no means unconstrained. On one hand they are constrained by the shareholder, involuntary takeover, and by the debt market through threat of capital starvation while on the other hand they are constrained by the ever present force of competition in product markets and its managerial labour market. While there are significant differences among countries, managerial constraints are ineffective and managerial objectives predominate. The first constraint in managerial behaviour is coming from the share holders. The reason is that, dispersed ownership in large firms increases the principal-agent problem due to asymmetric information and managers are subjected to bounded rationality. Because the contracts between managers and shareholders are unavoidably incomplete as future contingencies are hard to describe, shareholders must monitor managers. However, the cost of monitoring tends to be really expensive and when the equity is widely dispersed, shareholders do not have appropriate incentives to monitor managers since it is often that managers have better information and are more knowledgeable. The common solution is by appointing the Board of Director with the fiduciary obligation to look out for the best of their interest and monitor managers. Nevertheless, this is only partially successful since in most cases the Board of Directors is also in the management. One way to align manager is by introducing Management Remuneration Schemes. This is not only to motivate managers to work harder or guarantee them a  competitive salary, but a way of getting them to work in the interests of the owners. The remuneration scheme is the signal of owner expectations from management and can be divided to Cash-Based which includes performance-related and profit-related, and Share Ownership or Share-Value-Based. The argument for cash-based incentives is that it provides motivation for effort and cooperation to maximize results for the firm, and that it is good for morale if managers get more when profits are good. However, the disadvantage is that, it transfers part of the risks of a firm to the managers, who if they are risk-averse might prefer incomes which were smaller on average, but safer. Among the share-based systems, the most common are stock options. Stock options are long-term incentives, normally supplementing short-term schemes like performance - related pay. Nevertheless, when managers are subjected to stock options compensation, they are most likely to focus more on their stock returns. The effect in shareholders control to manager is different among countries. For cooperative system in European countries, constraints on managers are not only coming from the owners, but also from other stakeholders such as employees, customers, suppliers and the local community. Therefore, managerial behaviour is highly constraint in this region. Unlike in the Europe, the concept of the stakeholder firm that emphasize cooperative labour relations was largely ignored by US and UK whereby shareholders are the only residual income claimants and risk bearers in a firm (Fitzroy 1998). In the UK and US, maximization of shareholder value is generally regarded as the only legitimate goal of the firm through stock-options or bonus payment which leads to high basic salary and other payments. Hence manager of a larger firm not would prefer to be risk-averse rather that achieving profit-maximizing and would intend to pursue operations that are subjected to lesser risk as they had already receiv ed high incomes (Fitzroy 1998). In addition, for a large company with dispersed ownership structure, shareholders have little incentive to discipline the management to act in their interest due to free-rider problem. The second constraint that is being used by the owner for disciplining management and correcting managerial failure is the takeover mechanism which  resulted in the downsizing of multi-sector conglomerates. Managers will wish to have certain amount of net profits to distribute as dividends in order to keep their shareholders satisfied with the firm’s performance. Unsatisfied shareholders may either replace the manager or attempt to sell their shares causing share devaluation and encouraging hostile take over bid (Moschandreas 2000). Meanwhile, the manager wants to keep their jobs and will try to increase the costs of takeover to the potential bidder is decreasing in takeover costs which mean the higher the take over cost, the more unlikely the firm to be take over and therefore the managers will have higher job security. Countries differ dramatically in the ease and frequency of takeovers which arises not only from differences in the regulatory framework underlying takeovers but also from cultural and historical attitudes towards takeovers. As for equity-based countries like US and UK, with dispersed ownership, take-over threat is higher caused by devaluation of shares as bidders are much feasible to raise large sums of money. Besides, there are also difficulties in manager entrenchment and higher liquidity in secondary markets which facilitates transfer of large blocks of voting shares has also made take over threat more feasible. On the other hand, in the bank-based countries, take over mechanism is unlikely to work because the cooperative society usually retains their majority of the shares. For example, in German and Japan are virtually unknown because of the concentrated ownership and long-term relationship investing by banks, the manager is entrenched and takeovers are ineffective in disciplini ng him. Creditors which are mostly banks are another type of constraint in managerial behaviour. By pooling the resources of many depositors and lending to many firms, creditor can hold a substantial piece of a firm’s debt giving banks incentives to monitor. In most cases, manager issues bank debt in order to raise capital. The controlling effect of debt is firstly that, as it is normally granted for a relatively short period, management must make a real effort to find productive ways of operating in order to amortize the loan, and secondly, if the company is unable to meet its debts, the creditors have  the right to apply for bankruptcy and realise the loan guarantees. The cost of monitoring by banks differs across economies as countries differ widely in regulatory regime applicable to the banking system. Japan and European systems are typically bank-based and owner concentrated, where as American ones rely on the stock market and dispersed ownership. The differences are due to legislation, the nature of financing and also partly to social attitudes. Since the creditor-depositor relationship is closer, banks in these Japan and European countries also have lower cost of bank monitoring. Therefore, manager in these region are much more constraint by their creditors. However, unstrict legal systems in concentrated ownership will offer a lot of discretion to the manager, allows him to make project choices which are in his best interests, for example the choices which accord him with larger private benefits. On the other hand, US and UK have legal restrictions on corporate shareholding and are tends to have external relationship with the depositor which has lead to problem such as asymmetric information in the Principal-Agent relationship. The environment in US and UK is not conducive to bank monitoring are regarded as having a high cost of bank monitoring. However, in dispersed ownership, monitor through creditors is ineffective since manager will adhere to the bank debt only if his private benefits are much lesser than the benefits that he will get from commitment with the bank debt. In addition, they would rather prefer to be risk-averse than undertake any risky decisions. The next constraint on managerial behaviour is due to product market competition. According to Leibenstein (1966), there may be a substantial amount of X-efficiency if output markets are perfectly competitive because manager would normally work harder and more effective. Contrarily, in situations where competitive pressure is light, manager will trade the disutility of greater effort, or search for the utility of feeling less pressure and of better interpersonal relations. In addition, Schmidt (1997) stated that, when the product market for managers is tough, an increase in competition is less likely to also increase in incentive schemes. He argues that increased competition reduces the firm’s profit, which induces the manager to work harder for a cost reduction in order to avoid liquidation. Nevertheless, rising of product market power will also increased the managerial discretion because manager has more bargaining power and will takes this opportunity to pay more attention on increasing their incentives rather than committing themselves to maximize the firm’s profit. Plus, in order to retain its competitiveness, a company will invest in long-term product development, but managers are actually more concern on their own short-term-less-risk goals rather than long-term ones that would lead them to pursue their own objectives instead. Product market competition is also different among countries. For instance, competition between individual is stronger in the US than in UK as in the US, the inefficient manager will be fired more readily. In the latter, incompetent but long-service managers in a large company used to be kicked upstairs and given jobs with a high-sounding title but which did not let them handicap the firm’s efficiency (Stewart 1985). The fifth constraint in managerial behaviour can be classified as the managerial labour market. In managerial labour market, managers are preferred to be associated with good performance because this would allow them to earn a good reputation. Additionally, they have also found that executive cash compensation and top management turnover are strongly performance-sensitive. Top executive turnover is shown to serve as a disciplinary mechanism punishment for corporate underperformance whereas compensation rewards good performance and will provide strong managerial incentives to seek superior corporate performance in the subsequent periods. This type of managerial constraint is somehow ineffective in controlling managerial behaviour since manager would not want to commit to any risky projects because their decision might disrupt their good labour market and therefore will affects their incentives. Since all of the managerial constraints are ineffective in controlling the managers, they will tend to pursue their own objectives which would much benefit them later rather than aligning themselves to the owners’ interest.  Managers may want to choose projects that give them a larger level of discretion and higher private benefits of control. According to Dicretionary Theory, Baumol (1959) argued that manager’s aim is to maximise their sales revenue while Williamson (1964) stated that managers would create discretionary funds for investment and spend excessively on emoluments and staff expenditure (Moschandreas 2000). The first reason is because most managers want to achieve short term goals. In fact, any accounting based measure leads to short term thinking and may be counterproductive since managers often influence and control accounting practices. Most common stock-based managerial incentive plans are relatively liquid, such as stock options with stock appreciation rights or share-performance cash bonuses. Additionally, if they are going to negotiate for a certain matter they will also adopt to short termism actions. For example, the recent merger between Time and Warner company has raise doubts to the public since the entire merger was took place for only five months and all other aspects of the agreements came very easily. However, recent findings has proved that the one real deal-breaker was took place for the compensation benefits of the head of Time-Warner. The second reason for predomination of managerial objective is because they want to maximize their own incomes i.e. private benefits, managerial ownership of the firm, expected cash flows to equity holders and salary. Manager will pursue their objective anytime when the private benefits are sufficiently large to offset the incremental value of his share of the higher cash flows as a result from his alignment. In Europe and Japan, managerial salaries do not seem to grow faster than average pay and indeed CEO in these countries tend to earn lesser than their US counterparts today. In these regions, stock options are not widely being used and PRC are less important since it have no detrimental effects on firm performance (Fitzroy 1998). Contrarily, in UK, CEO compensation rose much faster than average pay throughout the 1980s and 1990s. More companies were introducing PRC, stock options and bonus schemes to align managerial incentives and shareholders’ interests and detailed studies had shown that  this system to be tenuous at best. According to Bureaucratic theory by Monsen and Downs (1965), the best established empirical fact about top manager’s pay is that total compensation is closely related to the firm’s size. Stewart (1985) argued that the manager of large companies would become more bureaucratic because of increasing in size and greater complexity. Therefore, in large firm, for the same level of positions, the managers are getting more pay compared to the smaller one. This has contributed to predomination of managerial objectives in large firm in maximizing their incomes. The second reason for predomination of managerial objectives is because most managers are risk-averse because they expected to be blamed for failures but inadequately rewarded by the profits of success and pay depends on output will exposes employees to greater risk (Milgrom and Roberts 1992). Managers therefore prefer to diversify in their decision making between unrelated lines of business which would lead to devaluation of firm because of lack of economies of scope. Additionally, outside shareholders would like manager to maximize the value of the firm as this will lead to higher share prices but managers would try to offer shareholders steady capital gains and earnings increases, in contrast to possibly more fluctuating but on average more lucrative possibilities. The third reason is because manager would always want to have a very high job security. Most managers don’t dare to jeopardise their jobs to achieve profit maximization by taking high risk decision. According to the Growth theory by Marris (1964), the various possible candidates for inclusion in a managerial objective function are collapsed into the single motive of desire for sustainable long-run growth in size. Managers have the power to pursue a long-term growth rate faster than the one which would be optimal for shareholders, but the further they go, the more they are in danger of depressing the market value of the firm to the point where there is a serious risk of involuntary takeover, the latter being feared because it means loss of job. Hence, manager may want to subject to unprofitable on average as this will increase both the size of the firm and also their own compensation (Fitzroy 1998). The fourth reason is because managers may want to sustain their political reputation in the firm and would only run his objectives that will not disturb their political reputations. This would enable them to maintain supports from their staffs. In Japan, the preservation of individual status and prestige is much more important than in the US and UK. Promotion is largely by seniority at all levels (Stewart 1988). Some managers may want to pay their employees more than they deserve to maintain good relations with them and hence increase their political reputation and makes them more entrenched in the company. As for conclusion, it is considerably clear that managerial behaviour is ineffective in controlling managers because they are more preferred to achieve short term goals, maximizing profits, being risk averse and securing their job security, which has lead to predomination of managerial objectives. The Growth Theory by Marris, Discretionary Theory by Baumol and Williamson, and Bureaucratic Theory by Monsen and Downs explain clearly the reasons for objectives predomination by managers. Besides, there are also different impacts of managerial constraints on managerial behaviour among bank-based and share-based system on different countries i.e. European, Japan, US and UK. Lastly, in any large firms regardless of the system of corporate governance, it is impossible to totally eliminate the predomination of managerial objectives. However, this problem can be reduced through development of management control systems and development and evaluation of remuneration schemes.