Amway in China: a Case of Corporate and Brand Reputation Essay

With the turbulent regulatory environment for the direct selling industry in China, the November 2005 announcement that Amway China Co. Ltd (ACCL) had over $2 billion in sales for the second consecutive year is significant for the multilevel direct selling giant, Amway Corporation. China remains the leading market of their worldwide operations even though direct selling was banned in 1998. Their success can be attributed to responses by the corporate and local management for adapting during the ten years of business operations in China. Eva Cheng, chairwoman of Amway (China) and an executive vice-president of Amway Corporation, told a press conference in Guangzhou, â€Å"We have been told to shut down five times and to change our way of doing business four times. We depend on product quality more than our business license.† New regulations in December 2005 will pose further modifications to the Amway business model in China. â€Å"Despite the uncertainty, ACCL performed admirably,† said Steve Van Andel, Chairman of parent company Alticor. â€Å"We continue to examine our future options in China in light of the new rules, which have yet to go in effect. We are very optimistic that China will continue to be our strongest performing market.† The Company Profile Founded in 1959, Michigan-based Amway Corporation is a large direct selling company of personal care, home care, nutrition and commercial products. It is a wholly owned subsidiary of privately-held Alticor, Inc. that operates primarily through Amway Corp; Quixtar Inc.,a North American Web-based business opportunity; and Access Business Group LLC, a product development, manufacturing and logistics provider to Amway, Quixtar and other companies. Alticor Inc. and its family of companies reported sales of $6.4 billion for the performance year ending August 31, 2005. Amway operates in more than 80 countries in Asia, Africa, Europe and the Americas. Products offered include brands such as Nutrilite vitamins and food supplements, Artistry skin care and color cosmetics, eSpring system, Magna Bloc therapeutic magnets and SA8 laundry system. Access Business Group manufactures Amway’s brand products in facilities in Ada (Michigan), Buena Park (California) and Guangzhou (China). Amway’s products and services are marketed through more than 3 million independent business owners (IBOs) and sales representatives worldwide through a multilevel direct selling model. Direct sales, as defined by the World Federation of Direct Selling Associations, is â€Å"a process involving the marketing of products and services directly to consumers in a face-to-face manner, away from permanent retail locations.† Annual worldwide sales in this sector are nearly US $90 billion, half of which are in the United States and Japan. In the United States, approximately 80% of direct sales are by multi-level marketing organizations, where salespeople are paid not only on their own personal sales, but also on the sales of other salespeople whom they recruit and train through up-line and down-line relationships. History of Involvement in China Amway (China) Co., Limited incorporated as a joint venture in 1992 and opened a 152,000 square foot manufacturing plant in the Guangzhou Economic and Technical Development Zone on January 18, 1995. The Amway operations in the People’s Republic of China are part of Amway Asia Pacific Ltd., a publicly traded company until becoming privately owned in 2000, that encompasses Amway businesses in Hong Kong, Macau, Malaysia, New Zealand, Taiwan and Thailand. Initial manufacturing for the Chinese market included five homecare household cleaning products, with personal care products introduced throughout the year. Amway China commenced sales operation in the Guangdong and Fujian provinces in April 1995. Following the multilevel direct selling model of Amway, a minimum monetary investment of approximately US$85 for married couples and individuals was required to establish their own business. New distributors received training and support from their sponsors and were encouraged by motivational programs and incentives. The total sales to the network that the distributor helped recruit, train and motivate was considered in calculating bonuses. Thousands of sales representatives registered during the first years, bringing Amway’s net sales in China to $178 million for fiscal year 1997. Until the 1990’s, direct selling was not an established method of distribution in China. Chinese officials interpreted the term for direct selling, â€Å"chuanxiao,† as â€Å"passing products from one layer of participants to another layer of participants, with the product price increased at each layer† which is not a factual representation of the business model of most direct selling companies. Meanwhile, illegal smuggling of imported products, mass meetings to recruit salespersons and â€Å"get-rich-quick† schemes generated attention of Chinese officials, resulting in the first national regulation on direct selling in 1994. These regulations focused on preventing fraudulent activities and set limits on advertising for recruits and compensation for introducing new sales representatives. In 1998 – after numerous attempts to address violations of the chuanxio regulations, and two highly publicized scams in Huizhou City and Xingsha – the State Council ordered all direct selling companies to cease operations, disband distributor networks, clean up debts, and modify its sales method. Response to restriction on direct selling Forced to restructure the business, Amway worked with the Chinese officials to implement a model that would allow sales representatives to continue participation in the business. â€Å"While we will have to make a number of changes in how we operate, in all of our discussions with the Chinese government it was essential that we retain the foundation of an independent sales force to service our customers,† said Richard DeVos, president of Amway Asia Pacific. Under the approved plan, Amway’s product distribution centers throughout China became â€Å"retail locations† with Amway branded products marked at retail price. Once a Chinese consumer bought Amway products for two consecutive, they became â€Å"privileged customers who buy Amway products at a 15 percent discount for their personal use.† These â€Å"privileged customers† could apply to Amway to be sales representatives to buy Amway products directly from the retail stores at the full price, paying with the customers’ money and delivering the products to customers. They received a 15 percent commission on sales to their customers. By establishing 180 company-owned retail locations by 2005, the plan allowed an estimated 180,000 direct sellers to continue to operate within what the company terms a mode of â€Å"selling through shops, plus the use of sales representatives.† However, the approval to continue business stipulated that sales representative income was based on individual results, not those of the team – a move intended to limit the attraction of forms of direct selling that might lead to pyramid frauds. In anticipation that the regulations may change, sales representatives continued to introduce others to the business while not receiving commission from their sales. Through obtaining appropriate business licenses, approximately 80,000 sales representatives became authorized agents whose compensation included both team performance and their own sales. Corporate Sponsorships Amway continued its tradition of involvement with the community through corporate sponsorships that enhanced its reputation in China. By the end of Aug 2005, Amway China supported over 1,800 charity projects in the areas of children, health and environmental protection. These projects resulted in earning over 1,200 honors and awards. The China Charity Association granted the company the award of Exemplary Benefactor to Social Welfare in 2002. For environmental initiatives, the Chinese Ministry of Land and Resources awarded Amway China the title of â€Å"Model Enterprise for Protecting Earth’s Resources† in 2002. Other rewards include: â€Å"Star Enterprise to Contribute to the Public Welfare† by China Children and Teenagers’ Fund, â€Å"Advanced Enterprise for Excellent After-Sales Service and Product Quality† by China General Chamber of Commerce in 2003. In 2004, Fortune (Chinese Edition), listed Amway China as one of the â€Å"Most Admired Companies,† Most Influential MNC, and Most Influential Brand. Brand Positioning According to John Parker, Chief Marketing Officer of Amway Corporation, Amway views their product portfolio in terms of the way in which products support the business opportunity to enable the independent business owners to recruit, to retail, and to qualify for higher award levels. Without multilevel direct selling in China, the focus is on creating a portfolio of products and brands with a price/value relationship that allows sales representative to succeed in developing customers. Amway China produces and markets more than 160 products, including Nutrilite( food supplements, Artistry( skin care and cosmetics, personal care and home care products. To make the brand more visible and make it easier for the sales representatives to sell products to the customer, Amway China invested over 30 million US dollars for advertising in 2005. Amway broadcast films of Artistry cosmetics and Nutrilite nutrition products in 1,500 business buildings throughout China and more than 4,000 liquid crystal display televisions in Shanghai’s underground carriages. Artistry was the title sponsor bringing â€Å"The Phantom of the Opera† to Shanghai. Sponsorship of the first health runs to take place in China has coined the term â€Å"Nutrilite Health Runs† for what most countries would call 10K or marathons. For the Chinese, the Nutrilite brand has become synonymous with fitness and activity. According to the Euromonitor, Amway China was the fourth largest company in cosmetics and toiletries sales in 2005 – with a 5% market share overall. The cosmetic brand Artistry was second in overall cosmetic brand share, with 4.3%, closely following Procter & Gambles, Olay brand with 5%. It is the second largest in Color Cosmetics with 7.5% market and brand share in all regions of China. In the over-the-counter healthcare category, Amway held an overall value share of nearly 19%, far exceeding that held by the next closest competitor. Amway was the top performing player in vitamins and dietary supplements in China, capturing over 25% of vitamins and dietary supplements in 2004. Nutrilite, was the leading brand with value share of more than 13%, including the best selling brand Nutrilite Protein Powder, and its multivitamins and other dietary supplements, such as calcium and fish oil. In the home care products, Amway China is not a major player, with 0.1% of the overall market, however have brand recognition and share in laundry care and dishwashing products. The laundry detergent, SA8, is ranked ninth in the nation with 0.5% brand share and Dish Drops is ranked eleventh with a 1.1% brand share. Commitment to product development for the Chinese market includes seven laboratories for quality assurance and two research and development centers in Guangzhou and Shanghai. The Company has been awarded the Advanced Technology Enterprise for three times from 1996 to 2002. In 2004, Amway increased its investment in China by US$120 million to set up a research and development center in Shanghia to explore introducing herbal medicinal elements to its products. Continuing lobbying for resumption of direct selling in China Recognizing the large potential of direct selling in China, Amway participated in efforts of the American Chamber of Commerce, the US-China Business Council, and the World Federation of Direct Selling to lobby for Chinese participation in the World Trade Organization (WTO). Most importantly, Amway’s chairman Steve Van Andel addressed the U.S. House Ways and Means subcommittee to urge China’s accession, in order to normalize trade relations with China on a permanent basis as well as to gain trust from Chinese government. China’s accession into the WTO in 2001 was expected to help improve the environment for direct sales in the country. China committed in their WTO agreement to allow market access for â€Å"wholesale or retail trade services away from a fixed location,† requiring China to fully open up the direct sales market by December 11, 2004. After much delay, the new regulations announced in September of 2005 permit direct selling in China with a number of restrictions. The most detrimental to the multinationals in the market is that the new law defines all multi-level marketing compensation structures as illegal chuanxiao. The new regulations also impose training restrictions that all salespersons will be required to pass an examination and be certified, as well as limit sales representative compensation to 30% of personal sales. Three other requirements to obtain approval include 1) three years of foreign operating experience before being allowed within China 2) â€Å"service centers† in every province where product is sold and 3) a minimum bond of 20 million RMB plus 15% of monthly sales up to a maximum of 100 million RMB. Upcoming challenge Amway China admits that the transition to comply with the new regulations will take time given their position as the largest direct selling company in China, with 50% of the market and more than ten times the sales volume of competitor Avon. The company can continue operating under its current approval while evaluating changes needed to meet the expectations of the Chinese government and therefore are not concerned that Avon was first to receive approval from the Ministry of Commerce to engage in direct selling in China. Under the new legislation, sales representatives may sell products outside of a fixed retail location, providing Amway representatives further opportunities to generate sales. Additionally, lifting restrictions on imported products may allow Amway China to access over 450 kinds of goods from its parent company. The continuing ban on multilevel direct selling will be the most challenging aspect of Amway’s response to new regulations. Amway’s success worldwide relies on a motivated sales force through multilevel compensation. One authorized sales agent of Amway in China is quoted as saying â€Å"We still face a huge challenge in China, because multilevel marketing is where the real profits lie.† The 180,000 Amway sales representatives in China look for the company leadership to consider their interests while pursuing solutions that meet the new regulations. Eva Cheng states â€Å"We will review the nature of the authorized agents’ jobs and make whatever modifications are necessary to ensure the company’s marketing activities are not open to allegations of chuanxiao.† Questions for Discussion 1. Who are the stakeholders for Amway in China? How would a stakeholder analysis help in developing a communication strategy? What is your recommendation for a communication strategy during this transition period? 2. Why is it important for Amway to be good corporate citizen in China? Can â€Å"doing good† overcome negative or inaccurate perceptions of the direct selling industry in China? 3. To what degree has Amway standardized its brand globally? How has it adopted its promotion strategy to local conditions in China? 4. What options does Amway have to address the new regulations on direct selling in China? What are the advantages and disadvantages associated with each? Sources Amway Fact Sheet, Alticor Fact Sheet, Amway China Fact Sheet. â€Å"Amway Regulates Agents in China Market.† Alestron (March 8, 2006) â€Å"Amway Starts Promotion in China.† Alestron (May 14, 2004): â€Å"China on Verge of Opening Vast Market for Direct Selling.† Nutrition Business Journal 10, 4 (2005): 9-12. Chung, Olivia. â€Å"First Law of Direct Sales: A Clear Ban on Multi-Level Marketing in China Will Mean Harder Times for Amway and Avon.† The Standard, September 26, 2005. â€Å"Cosmetics and Toiletries in China (June 2006).† Euromonitor. â€Å"Direct Sales in China.† Washington, DC: World Federation of Direct Selling, 2005. Gee, Pauline. â€Å"Fighting fit: amway has had to persevere in China but its determination to succeed there means it now holds an enviable position. (Country Report: China).† Soap, Perfumery & Cosmetics Asia (Nov 2002): 15(1). Ho, Herbert H. The Development of Direct Selling Regulation in China, 1994-2004. Washington, DC: The US-China Business Council, 2004. â€Å"Household Care in China (October 2005).† Euromonitor. Jun, Lin, and Rebecca Karnak. â€Å"At Last, Progress on Direct Selling.† China Business Review, Nov/Dec2005. MacLeod, Calum. â€Å"China’s New Rules Open Door to Amway, Avon, Others.† USA TODAY, November 30, 2005. â€Å"OTC Healthcare in China (December 2005).† Euromonitor. Ostroff, Jim (1998), â€Å"Amway Slated to Resume Its Operations in China.,† WWD, 175 (144), 28(1).

How does Tony Harrison use language, form and structure to present grief in ‘Long Distance II’?

The poem ‘Long Distance II’ tackles the issue of bereavement and the emotions that are connected. In this poem, the speaker seems to be able to cope with the death of his mother and believes in a matter-of-factly fashion that â€Å"life ends with death†, however we learn that in reality he still feels grief and â€Å"calls the disconnected number† for his mother and father who have both passed away. The poet (Tony Harrison) uses few devices. This avoids an overly constructed and artificial style as Harrison wants to strike a more natural conversational tone.He uses words such as â€Å"he’d† and â€Å"can’t† to make the piece more understated and less theatrical. The use of enjambment also reinforces this idea. By running over lines, the poem becomes less methodical and well-planned out and more natural, as if it’s more of private confession rather than a structured poem. However the poet does discretely insert a slight per sonification when he mention’s his father’s â€Å"raw love†. Love is an abstract noun – something you can’t hear, taste, smell, see or touch. However Harrison decides to personify it, making it more human and fleshy.He makes love seem no longer invincible and robust, but instead makes it seem vulnerable and subject to injury. On the other hand, you could interpret the personified phrase â€Å"raw love†, in the way of his father’s heart being torn open by grief, revealing the fleshy wound which is still taking time to heal over. The poet bases his poem on the traditional sonnet. A sonnet is usually about love, and although this doesn’t immediately strike you as being a love poem, the primary message is that love and affection never truly dies.The writer has chosen to stick to the basic, monotone â€Å"abab† rhyme scheme of a sonnet. This shows him as being level-headed and emotionless, as the scheme is very rigid and regu lar. The use of iambic pentameter furthermore backs this up. Iambic pentameter is very regimental with emphasis on every other syllable. This again demonstrates his ability to remain stable during the grieving period. However, in the final quatrain, instead of ending it with the usual conclusive rhyming couplet, he brings in a completely new rhyme scheme.This shows him losing control, letting go of expectations and pouring out his raw emotions that he was earlier masking with his practical and detached appearance. This surprises the reader as it invites a completely new dimension and tone to the poem that is very unexpected. The poem is exactly 16 lines long. Although a sonnet is usually 14 lines long, this too reinforces the idea of a sonnet. Initially, the speaker uses blunt language to expose his seemingly practical and pragmatic response to bereavement.Harrison uses the word â€Å"dead† to show the speakers lack of euphemism. Whereas many people would subtly say that some one passed away, the speaker tells us in a straight forward way that his mum is â€Å"dead†. This coincides with when he tells us in a no-nonsense way that â€Å"life ends with death, and that is all†. However later on in the poem we find out that the speaker does miss his parents and still has their number in his â€Å"black leather phone book† which he calls.Although we may now think that the speaker is over his earlier emotionless self, the use of the words â€Å"black† and â€Å"leather† connotates coldness and masculinity linking directly back to his previous business-like attitude. Tony Harrison has used language, form and structure very effectively to capture the emotions of those grieving. He used specifically chosen language that showed informality yet decisiveness and structured his poem so that it represented the classic love sonnet but with a modern twist.

A Brief Note On Occupational Fraud And Financial Fraud

What motivates someone to commit financial statement fraud? In public companies, there is a fiduciary obligation of management to the shareholders to provide true and correct information through financial statements. Concurrently, management is responsible for the performance of the public company it manages. If a shareholder is not satisfied with the performance of a company, the shareholder can try to sell the shares in the open market. Thus, in order to keep the capital provided by the investors†¦ I am reaching out to you today to discuss the possibility of fraud within the Apollo Shoes financial statements. After reading through some company documents in preparation of this Audit I have noticed multiple red flags that although in themselves do not constitute fraud outright, they do demand that we investigate this issues further to ensure fraud is not taking place. Through my initial research I believe the possibility of fraud at Apollo Shoes to be very high, and as such we must take precautionary†¦ How Financial Fraud can be detected Fraud is a pricey crime in the business corporation regardless of their industry sector or size. ASA 240.11 (ISA 240.11) illustrated fraud is an intentional act of misrepresentation by management, employees, or third parties, implicating the use of deception in order to access an illegal or unjust benefit (Gay & Simnett 2015, p. 258). Auditors usually concern two main types of material misstatements that are caused by fraud in the financial report (Gay & Simnett†¦ The effect of occupational fraud and abuse on the company Occupational fraud and abuse is defined as â€Å"The use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the employing organization’s resources or assets† (2012 Report To Nations On Occupation Fraud And Abuse, 2012). Occupational fraud entails deceiving employing organization to obtain resources or assets for personal gain and abuse involves misapplication of the resources provided by the employer†¦ Financial Statement Fraud Company financial statements provides information that is utilized by investors to evaluate the conduct of managers and to compose economic arrangements (Chinniah, 2015, p. 1). The consumers of the financial statement may consider the financial information received as dependable and appropriate for its function (p. 1). Chinniah indicates accounting standards and regulations have been put in place to try to certify the financial information provided is consistent with†¦ Financial Statement Fraud The auditor will focus on the red alerts that have been cited to point out to the probability that there is a case of fraud in the organization. The auditor will, through the memo, make it clear to the employees that indications of fraud and the steps that will be taken in relation to citing the scam in the instances it occurred. The red flags will be clearly cited in the memo. Through the red flags, the employees will comprehend the shortcomings associated with the†¦ Introduction: An audit is a process of examining the financial statements for accuracy and free of fraud. According to the textbook, Intermediate Accounting by Spiceland chapter one, it said â€Å"Audits add credibility to the financial statements, increasing the confidence of those who rely on the information† (page. 16, 2016). After the frauds scandal of WorldCom and other companies, the investors lost their confidence in the accounting department (page.16, 2016). To increase the investors’ confidence†¦ Financial Statement Fraud Investigation Frisbey (2015) indicated that forensic accountants should be able to effectively communicate with the management and involved personnel as to the factors of the existence of fraud indicators, to be able to perform essential analytics and independent testing such as horizontal and vertical testing techniques to detect fraud or to examine the validity of evidence being investigated (p.8-9). Frisbey mentioned that forensic accountants should, for example, request†¦ Evaluate any damaging financial and ethical repercussions of failure to include the inventory write-downs in the financial statements. Prepare a recommendation to the CFO, evaluating the negative impact of a civil fraud penalty on the corporation as a result of the IRS audit. In the recommendation, include essential internal control procedures to prevent fraudulent financial reporting from occurring, as well as the major obligation of the CEO and CFO to ensure compliance. Inventory write-downs are†¦ Credit Card Fraud is estimated to cost $1.6 Billion Annually each year according to Government reports by Attorney General’s across the US. With 36 Billion transactions are completed annually 1 out of 1100 transactions are fraudulent. It is either because the card is physically lost or stolen off the persons or the information from the card itself has been compromised. The hacker or Thief then uses the card on line to purchase items or gift cards or they use them in person at kiosks, gas stations†¦

Non-identity problem and the ethics of climate change Essay

Non-identity problem and the ethics of climate change - Essay Example The incoming research will prove our current choices should not deter the pace of development since nature has a way of providing its recipients. As such, humankind should stop taking responsibility of non-identity problem. According to scientist, when it comes to climate change, the future generation will depend on the decisions we make now. However, these decisions are made by a few who happen to own or control the authority. The adoption of neither regime will result to distant successors leading lives, which are not worth living. Convincingly, it appears that the adoption of Kyoto protocol over-contraction and convergence will not result in any particular future persons that are harmed so long as we hold that harmed person worse off than it would have been had the harming actions, which were performed. Reflectively, choosing Kyoto Lite would benefits more members currently as well as, future generations that will require extensive sacrifices of the contraction and convergence that will require developed countries to reduced the well being of different persons. The underlying argument is that if we believe that ethics and justice are identities which dependent on the structure, then the actions of t hat particular believe might change over time. To defragment the above statement logically, we invite the non-identity problem. Non-identity problem questions our duties to future generations. As noted, duties to these descendants whose identities are beyond our current influence are those which instruct our current behavior. Justifiably, the Kyoto protocol grounded its identity on independent goals such as utility maximization or the perfection of the human species. However, there are deontological concerns and objections that are applied to explain the wrong-doing in such cases. These are the intentions and state of mind of policy choosers. Reflectively, since-oriented or the identity

How to implement a dual language program in an already established Dissertation

How to implement a dual language program in an already established elementary school - Dissertation Example From this research it is clear that language is one of the most important skills a person can have; it is a comprehensive and powerful human ability. It is a means of communication; a system through which people express themselves, think, act collaboratively and above all language is also a means to record events. In short, language is a skill that is as important and as natural as breathing. Pinker has aptly described language as â€Å"quintessentially human†. A person however is not born speaking a language; it is learned and the learning process starts at the time of birth. In light of the work done by linguist Noam Chomsky, Mason states language to be a â€Å"specific skill†. Elaborating on Chomsky’s description of language as an inherent faculty, Mason in his lecture â€Å"Learning Language† said that man was born with a set of rules related to language in his head and he called these set of rules â€Å"Universal Grammar†. Children show a natur al tendency towards language acquisition. Language acquisition occurs through the numerous experiences of everyday life. Acquiring language without any systematic effort is called first language acquisition. Language acquisition takes place during conversation; when adults talk, children respond and thus grasp the basics of a language being spoken. The pattern of interaction between parents and children may differ with cultures but the rate at which the children develop as language users remains the same throughout the world. (Clark, 2000). Children learn the language they are exposed to (Linguistics 201: First language acquisition, undated). Every child learns the first language without the need of any formal lessons (Pinker, 1995). Clark has described language acquisition among children as a part of the overall physical, social and cognitive development of a child. In Clark’s opinion, children between ages 2 and 6 can rapidly acquire a language and mostly by the time they t urn 6, they are proficient language users. Although a lot has been said and written about the development of language in a child, a great deal remains to be explored. The language of a child is a constantly developing process which undergoes many changes. The children seem to acquire the first language quickly, early and with few mistakes. A child’s experience with language and his interaction with others teach him the sound-meaning relationship and help him comprehend the purpose it represents. Although, the rate at which children acquire first language skills may differ, there is little difference in the pattern of development between the languages (August and Shanahan, 2011, p. 357). According to Clark children acquire communicative competency naturally and inherently, and then develop an understanding of the grammatical rules of the language. The structure of the language develops with thinking abilities and social interactions of the child. As the language skills develop , children become conscious of the social situations around them and learn to think and behave accordingly. Second Language Acquisition Stephen Krashen a well known linguist identified the difference between learning and acquisition (Luria et al, 2005, p. 8). In his theory of the second language acquisition, Krashen defined acquisition as a subconscious and instinctive process of constructing the structure of a language quite similar to the way a child picks up his first language (Macaro, 2010, p. 5). Learning on the other hand, is a conscious process based on formal instruction and involves conscious learning of a language. Krashen has described learning as â€Å"less important than acquisition† (Schutz, 2007). Second language acquisition is the learning of another language once the first language has been established. The concept of acquiring proficiency in another language is not new; for centuries, man has found the idea of bilingualism/ multilingualism quite fascinating

MGT506 - Strategic Leadership, Mod 2 Case Assignment Essay

MGT506 - Strategic Leadership, Mod 2 Case Assignment - Essay Example The success behind such unprecedented growth of SAS is attributed to the CEO of the company, Jim Goodnight. Jim Goodnight has been with the company for more than 35 years and ensured that the company grew each year without having to face any layoffs. Jim Goodnight strived for an open system for the organization with a flat structure to ensure efficient working of the company. Jim Goodnight has been considered to be one of the greatest American business leaders of the 20th century by Harvard Business School in 2004 (Stamper, 2010). The paper attempts to shed light on the leadership qualities of Jim Goodnight as a situational leader. This paper will analyze how SAS is able to prosper and continuously show growth on account of having a leader such as Jim Goodnight. Lastly, the paper would discuss whether situational leadership style is bred or born. Situational Leadership style was another style of leadership developed by Paul Hersey and Kenneth Blanchard. As the name implies, leaders falling in this category take action according to the situation. They combine elements of both autocratic and participative styles in order to achieve the desired results. This leadership style takes into account that there is no best leadership style but the best leaders are those that understand that core of the issue and take action accordingly. Thus situational leadership relies on the external environment heavily which includes not just the people within the team but also the task they have to accomplish. Hersey and Blanchard use the four quadrant model of Situational leadership to properly explain the characteristics of such leader and the action they take given the situation. The Situational leadership model as presented by Hersey and Blanchard is: Structuring: Leaders need to adopt this approach in the bleakest situation, that is, the morale of the employees in not just low, they also do not have the ability to deal

A New Tunnel under the Thames Essay Example | Topics and Well Written Essays - 1500 words

A New Tunnel under the Thames - Essay Example 7. Include a set of drawings of your proposed tunnel, including a. a detailed cross section, b. a long section c. a map showing your suggested new road layout and d. a map indicating remedial works to minimise the impact of the extra traffic on the surrounding areas. 8. The site designated for the northern access (between Galleons Reach DLR and the river) is currently a brown field site with possible contamination, which includes an infestation of Japanese knotweed and some fly-tipping which may contain asbestos. Explain the procedures needed to bring the site into a condition suitable for construction. A new Tunnel under the Thames Introduction A tunnel is a subversive vessel, entirely covered a part from openings for entrance and exit, usually from both ends. A tunnel can be constructed for foot passage, rail, vehicle traffic, or a canal. The new Thames river crossing will allow closing of the Wool Wish Ferry. The bridge will relieve congestion for people living adjacent to Blackwa ll. This marks the location of Thames Gateway Road Bridge that was scrapped by the mayor in 2008, following the rejection of the plan by the Inspector at a Planning Inquiry. The tunnel, which will run from Greenwich Peninsula to the royal Docks, is expected to have a capacity of up to 2400 cars per hour in each route. While the link is very much worthy and will perhaps help reduce the severe overcrowding in the city, it will tamper with Blackwall Tunnel, making the suggestion for a Gallions Rach ferry a laughable alternative for the Thames Gateway Bridge. In addition, it raises questions with regards to the future of the current Woolwich Ferry. Supporters of environmentalists are likely to criticize the scheme of the tunnel, alleging that it would bring problems to people of London by creating more traffic, noise and more pollution. Furthermore, if the leaders in this region want to make London one of the world’s greenest capitals, their policies should be much focused (Irsha d, Wagner & Mussger, 2003). Since the era when Brunel made the first Thames tunnel, which was called Rotherhithe Tunnel, the tunnel construction has undergone great breakthrough, especially between 1825 and 1842. Tunnel constructions during these times were done through a rectangular safeguard with a miner revealing the face. The dimensions of the shield were 29ft high and 33ft wide, with brick coating after the miners and an arch brick being constructed. Nonetheless, tunneling will remain a risky activity since the conditions can never be certain, regardless of the number of boreholes that are taken. Furthermore, it is not uncommon to find tunneling gaining more prominence in the next few decades. The proposed Thames Tunnel will occupy a distance of 25 kilometers from west London. It will be 67 meters below the ground and will widely follow the direction of Thames River. According to the environment agency, this tunnel will link 34 of the most contaminated sewer outflows (Munfah 20 03). CDM requirements CDM regulations background Areas where CDM is applicable and those areas where it is not applicable General health and safety practices and laws Recognition of accident prevention, causation and prevention. Risk management practices Control procedures and reviewing and monitoring requirements Roles of different professional Land/engineering survey Land surveyors establish and give recommendations on the

Business article (Auto Bailouts) Essay Example | Topics and Well Written Essays - 500 words

Business article (Auto Bailouts) - Essay Example However, expending some financial assistance using the money coming from the taxpayers does not directly address the main factors why most of these large-scale businesses fail to cope with the challenges that usually arise during economic decline and slow growth. This is the main reason why most of the Americans oppose the idea of auto bailout. Based on a national poll survey, â€Å"six out of 10 Americans oppose using taxpayer money to help the ailing of major U.S. auto companies. (Steinhauser)† Upon analyzing the historical effects of auto bailout in the U.S. auto industry, it is clear that shredding out billions of dollars from the U.S. taxpayers will not solve the declining U.S. economy. Aside from the fact that extending a large portion of collected tax would be unfair to most Americans who will not receive any direct benefits from the auto bailouts (Steinhauser), extending large sum of government funds on U.S.-based automobile companies would only provide the people with temporary solution. Without focusing on the importance of implementing organizational re-engineering and restructuring, there is no way for the automobile companies to survive the financial crisis even if the government provides them with financial assistance. Extending auto bailout to car makers is not a good option since providing them with excessive amount of financial assistance would only impede further improvements in their management and business practices of the local companies. Instead, one of the best solutions that will enable the major automobile companies to survive the global financial crisis is to shoulder the short-term negative consequences of having limited financial resources in order to restore the companies’ long-term viability (Mitchell). Aside from negatively affecting the business practices and management behind the large-scale automobile companies, allowing the U.S. government to grant auto

Explain the myth of the Golden Carp and explore its significance in Essay

Explain the myth of the Golden Carp and explore its significance in Antonio' spiritual coming of age in Anaya's Bless Me, Ultima - Essay Example Antonio feels difficulty to lead a life in between the conflicts of his father’s and mother families, namely, the Marez and the Juans. These conflicts, along with his mother persuasion to make him a Catholic priest and his father’s wish to join him with the Marez, wild and untamed vaqueros, also poses several questions in Antonio’s mind and seeks answers to all these questions with the help of Ultima, the Curandera—the traditional folk healer. An overview of the novel clearly brings out the role of myth which predominates from the beginning to the end. The purpose of the study is to unveil the significance of the myth of golden carp on Antonio and explore its significance in Antonios spiritual coming of age. Among the different myths used in the novel, one can see that the myth of the golden carp plays a decisive role in determining or guiding the story. â€Å"The myth of the golden carp is certainly the most significant myth used in the novel, particularly because it helps to elucidate Antonio’s increasing anxiety and eventual acceptance of the differing religious beliefs that he encounters† (Bless Me, Ultima Study Guide). The role of the minor myths on the novel also is not negligible as they help the readers to have glimpse of Mexican –American culture. When tracing the origin of the myths, it leads us to Aztec Mythology of Mexican-American culture which supported polytheism. Antonio had to meet many different kinds of myth all through the novel and each had a dominant influence in his character formation. The myth of the golden carp brings new perspectives to Antonio when he identifies it as different from Catholicism. The myth of golden carp was takes substance from the Aztec legend according to which, â€Å"there were four ages of the world or â€Å"suns† before the present world, each of which was destroyed by an individual

How recent films ask us to think about the relation of the image to Essay

How recent films ask us to think about the relation of the image to memory - Essay Example Director, Alian Resnais adopted a stylistic approach to impart a history lesson of critical significance by portraying concentration camps in Nazi Germany. Perhaps, this documentary is most difficult to watch due to the appalling and gruesome footage (Barsam). The movie is unlike the usual films based on Holocaust, which accentuated the sheer size of one the greatest inhumanity or personalized the story by depicting affected individuals. It concedes how futile it is to assess the scale of the tragedy and does not count on sentiments. Rather, it presents complex queries about memory and responsibility in relation to denial, and eventually how current and prospective recurrences are linked with denial. The prime focus is analysis instead of statistics and facts. HISTORY An exhibition in 1954 by the Institut Pedagogigue National inspired the conception of Night and Fog. It was unanimously decided by the chief of the Comite and Antaole Dauman to document a film for the preservation of ch ronicles of Holocaust. Renais was approached to direct the project. However, he initially declined as he feared that the realism and genuineness of the film might not be up to the mark. On Dauman’s insistence, Renais agreed on the condition that Jean Cayrol who had spent time at the concentration camps should serve as the scriptwriter. ... Micel Bouquet narrated the lucid and seductively calm script in such a detached and unflustered way, that viewers were able to assimilate the tragic circumstances. Renais and Cayrol recognized that excessive shock ensues in amnesia and denial; and therefore aimed at creating a collective memory. The images stood out due to their disturbing nature. It is quite impressive how Renais covers the background and creation of concentration camps, deliberate genocide, freedom of survivors and deserted camps within a span of only thirty-one minutes. The documentary depicts how leading German companies bid for the contracts, presented design and profited enormously from the construction of internment camps. In addition, it highlights how gas chambers and crematoriums served to exterminate prisoners. The ingenuity behind making practical use of the dead bodies for: parchment, soap, wigs, fertilizers etc. Similarly, proof of investigational operations, castration, and phosphorus burns are shown. Possessions of the prisoner are piled in warehouses. Then, an appalling scene hits the screen as heaps of heads and decomposed bodies are dumped in a pit by bulldozers. Withered and shrunken survivors are filled with consternation as allied forces arrive. The pieces of German, British, and French footage were juxtaposed with the novel footage of 1955 (Van der Knaap). The bland colours and lengthy, smooth tracking shots stand out against the black and white images of the war period. Now the land is covered with grass, fences are free from current and crematorium have reduced to rubble, this portrays the fading of memories as time passes by into history. This brilliantly presented contrast overpowers the viewers. SUBJECT MATTER The purpose of the documentary was not

Attachment Theory and Child Essay Example for Free

Attachment Theory and Child Essay An attachment is a two-way emotional bond in which people depend on each other for their sense of security. Although we forma attachments through out our lives, psychologists are particualry interested in the attachments formed between a child and his/her primary caregiver.1 This essay will examine the role of attachment in childhood and it’s subsequent formation of relationships. Most babies of mammals exhibit the same patterns as human infants; they seek proximity to the mother and react with anxeity on seperation from her, which is the essense pf attachment behaviour. John bowlby believed that attachment was an innate pattern and it helped infants to survive. Bowlby had observed how baby monkeys reacted with distress on sepearation from their mother for a brief period. The mother and baby both called for each other. This shows that attachment is essential for survival however, it can be argued that research relating to animals cannot be generalised to humans. Bowlby’s theory of attachment is that children have a biological need to attach to their main caregiver as attachment helps serve the purpose of survival. The emotional relationship provides the infant with a set of expectations about relationships which stays with the child throughout life; this is known as the internal working model, and is a pattern for relationships the child may have in the future. If the child experiences love and affection, he/she will come to see him/herself as worthy of love and attention. This is the child’s working model as Bowlby sees it. The working model will determine the child’s relationship with other people and the way the child sees him/herself in the future. On the other hand, if the child experiences neglect or rejectionthey may develop a working model that is based on denial rather than on reality. Such a working model may contribute negatively to the the mental health of the child and the quality of their relationships with others in the future. Mary Ainsworth was a US psychologist who operationalised Bowlby’s concept so that it could be tested empirically. She devised an experimental procedure called the stange situation, which resulted in the classificatin of attachment patterns. In the strange situation an observer shows the caregiver and child into a room and then leaves. The caregiver watches the child play and a stranger soon enters the room. The stranger sits silently at first then talks with the caregiver and then tries to interact with the child. The caregiver leaves the room. This is he first seperation between the caregiver and the child. While the caregiver is absent the stranger continues trying to interact with the child. The caregiver returns and is reunited withnthe child. The stranger then leaves the room and the caregiver follows leaving the child alone. This is the second seperation. The stranger enters the room and once again tries to interact with the child. The caregiver returns for a second reunion and the stranger leaves. The findings resulted in the classification of three attachment types discussed below. Attachment type A, avoidant, is when the child shows apparent indifference when the caregiver leaves the room, and avoids contact when the caregiver returns. The child is apparently not afraid of strangers. Mothers of type A children tend to be insensitive and do not seem interested in their child’s play. Attachment type B, securely attached, is when the child is upset when the caregiver leaves and is happy to see the caregiver return. The child is easily comforted by the caregiver. The mothers of type B children are very intersted in their child’s play and actively support and communicate with the child during play. Attachment type C, ambivalent is when the child is very upset when the caregiver leaves the room, however, the caregiver finds it difficult to sooth the child when they return. The child seeks comfort but at the same time rejects it. mothers of type C children are inconsistent in their reactions to their children. Ainsworth concluded that the primary caregiver’s behaviour determines the attachment type of the child. A sensitive primary caregiver leads to a securely attached child. Insecure attachment will lead to problems in later life. Jerome Kagan (1982) suggested that innate differences in children’s temperaments influence how the environment interacts with them. Another impact on attachment is the family circumstances that a child is part of. A childs socio-economic environment has a major impact on the attachment type the child has. If a family is hit by povery the child may not recieve the necessary support and this could lead to a change in the attachment type. A risk factor in the development of mental health seems to be a lack of formation of attachment to important people during childhood. According to Goldberg (2000), the method is a unique combination of experimental and clinical methods. He he finds it a well standardised procedure which allows for natural interactions. Lamb (1985) claims that this widely used methodology is highly artificial and extrememly limited in terms of the amount of information gathered, and that it fails to take into account the mother’s behaviour. Marrone (1998) finds that although the strange situation has been criticized for being stressful-and therefore unethical- it is modelled on normal everyday circumstances when the caregiver must leave the infant for brief periods of timein different circumstances. However, it can be argued that exposing children to stress in experimental situations can be very different to everyday life. Van ijzendoorn and Kroonenberg (1988) carried out a major review of 32 world wide studies, involving eight countries and over 2000 infants. They found that there are differences within cultures in the distribution of types A,B and C. For example, Japanese studies showed complete absence of type A, but a high proportion of type C. There sems to be a pattern of cross-cultural differences, so that type B is the most common cross-culturally. Type A is reletively more common in Western European countries, and type C is reletively more common in Japan. He differences has been associated with differences in child-rearing. The results of these studies indicated that if we want valid interpretations of the strange situaton in a cross-cultural setting, we need to have good knowlege about child rearing. The cross-cultural validity of the strange situation methods of assesing attachment and the meaning of the classification classifications themselves has been questioned. The meaning of the strange situation has been challenged, in that it focuses on o the measurement of the attachment in terms of the infants reaction to the seperation and the subsequent reunion with the caregiver. It does not take into account that the meaning of seperation may differ across cultures. Japanese children are rarely seperated from their primary caregivers and so the seperation may be a very unusual situation for the child. this may mean something completely different to Japanese mothers and children than to American infants and mothers. Bowlby’s internal working model assumes that although the model can be modified, it remains relative;y stable throughout the lifespan. Hazen and Shaver (1987) were one of the first researchers to explore Bowlby’s attachment theory in relation to adult romantic relationships. They found the attachment theory a valuable perspective on adult love because it could explain both positive and negative emotions. Hazen and Shaver translated Ainsworth’s three attachment styles to make them suitable for adult relationships. Then they devised a â€Å"love quiz† in a local newspaper and ask respondents to indicate which of the three patterns best described their feelings toward romantic relationships. A self selected sample of 620 people, aged 14-82 years, responded to the love quiz. The mean age was 36 years. There were 205 males and 415vfemales. A second study used a sample of 108 college students. The researchers found that 60% of the respondants showed a secure attachment style and 20% showed the anxious ambivalent pattern, and 20% showed the anxious avoident pattern. The research also asked the respondents to describe their parent’s parenting style. People who were seecurely attached had said their parents were responsive and attentive, people who were anxious-ambivalant had rejecting and inattentive parent. Hazen and Shaver theorised that romantic love shares important similarities with early attachment relationships. They also found that differences in adult attachment wre related to how people felt about themselves. Although the researchers found some correlation between parenting style and attachment paterns, they went against drawing too many conclusions as this would be deterministic. In fact, it seems that as people get older, they are more likely to to be able to develop their own outlook and approach to life. The study was ased on a self selected sample and can therefore not be representative. Self report data is not always reliable, and since the study was carried out in the western world it cannot be generalised to everybody across different cultures. It can be seen through the strange situation that majority of infants are likely to develop an attachment type B, although, it is largely dependant on factors such as temperment, socio-economic factors, and parent styles. In addition, it can also be seen that the attachment style developed as a child can have a large impact on the attachment style involved in the formation of subsequent parent relationships.

Vaccination Case Study Essay Example for Free

Vaccination Case Study Essay I. Introduction a.Thesis: Children should be vaccinated because vaccination protects them against sickness, reduces the spread of common ailments, and can protect individuals who cannot be vaccinated. b. Strategy: Ask a provoking/rhetorical question II.Protecting against sickness III.Reducing the spread of common ailments IV.Protecting individuals who can’t be vaccinated V.Conclusion a.Strategy: Recommendation Did you know that some childhood diseases, such as polio, whooping cough, and especially the measles, have nearly been eliminated in the United States due to the implementation of vaccination (â€Å"Lode Tot, Other Cases Prompt Call for Vaccinations† 1)? Unfortunately, these diseases and others like them are now making a comeback thanks to parents who are reluctant to have their children vaccinated. I believe children should be vaccinated because vaccination protects them against sickness, reduces the spread of common ailments, and can protect individuals who cannot be vaccinated. The first pressing reason to vaccinate children is to prevent them from contracting diseases. It can hardly be argued that immunizations fail to protect the majority of children from getting the infection the immunization was designed to prevent. In the 18th century, for example, hundreds of thousands of Americans were infected by a crippling condition called polio. Polio was a terrible infection that caused sufferers to lose the use of their legs. Many had to walk with braces or crutches. Some lost the ability to walk and had to be placed in wheelchairs, while others were so disabled they became unable to engage in any physical activity, or even died of the condition. Polio was so prevalent it even affected American president Franklin Delano Roosevelt (Schnell 2)! Thanks to vaccinations, today polio is all but unheard of in the USA, and in other countries that immunize against it. This example alone should show the desirability of immunization. Who would want to see a family member crippled to the point  of death from a preventable condition? In addition to protecting single individuals from illness, vaccinations protect entire communities, including both children and adults. One person who contracts an illness has the potential to transfer it to literally millions of others. For example, in Africa a single person contracted Ebola from eating contaminated game in the spring of 2014, and now sources say 1.4 million people could be infected within nine months of the first case (Mansbridge 1). Imagine of that single person could have been vaccinated! Hundreds of thousands of people might not have contracted the virus, and might have lived. At the very least, they would not have endured a horrible period of sickness. This means that when parents vaccinate their children, they are protecting everyone who would come into contact with them, even at a remove of hundreds or thousands of middle-men. Therefore, vaccinating can even protect people from future generations, because allowing contagious diseased to be transmitted also al lows them to persist through time. Vaccination also provides a useful service to a particularly vulnerable subset of the population: those individuals who, for one reason or another, cannot be vaccinated. When the population vaccinates regularly, few or no people can get an illness, and those who cannot take vaccines are never exposed to it. However, when people fail to vaccinate their children, the illnesses creep in, and those

Presence Of Evil Shows God Doesnt Exist

Presence Of Evil Shows God Doesnt Exist Evil can be defined as anything that is painful, malicious or disastrous. There is much evil in the world, which can be split into either natural or moral evil. Natural evil refers to suffering caused by natural disasters whereas moral evil refers to suffering which has been caused by human selfishness.  [1]  I believe that the existence of these evils in the world disproves the existence of God. These evils would not exist if there was a perfectly good, all loving, omnipotent, omniscient God as He would want to prevent all evils and would be able to do so. In this essay I am going to look at the logical problem of evil, looking at the arguments put forward by Epicurus, Hume and Aquinas. I will also look at the evidential problem of evil, in particular the arguments put forward by William L. Rowe and Paul Draper which support the claim that the existence of evil disproves the existence of God. I will also look at Augustines and Irenaues theodicies against these arguments. Then fi nally I will look at problems with these theodicies and why I believe the existence of evil as well as the existence of God is incompatible. The logical problem of evil put forward by Epicurus states that evil could not exist if god was all loving and omnipotent. Thus, because there is evil in the world God cannot exist. He argues that an all loving god would not tolerate the suffering of his creatures therefore he would have created a world in which this suffering does not exist in the first place, or would step in to prevent it.  [2]  Similarly if god was omnipotent he would have been able to create a universe without evil and suffering to begin with. Therefore, the existence of evil in the world supports the claim that either God does not exist, or that he is either not omnipotent or not all loving. Humes similarly argued that the existence of evil in the world meant that God would need to be either not omnipotent or not all-loving. As it is not possible for God to be either of these things Humes concluded that God does not exist. Aquinas saw evil as the absence of good, or failure to achieve potential. In his book Summa Theologica, Aquinas states that the name of god means that He is infinite goodness. If, therefore God existed, there would be no evil discoverable; but there is evil in the world. Therefore God does not exist.  [3]  This argument is similar to that of Epicurus and Humes, stating that the existence of evil in the world contradicts the idea of an all loving, omniscient, omnipotent god. Thus again supporting my claim that the existence of God is incompatible with the existence of evil in the world. There is also the evidential problem of evil which contends known facts about evil as evidence against the existence of God.  [4]  William L. Rowe argued that there exist instances of intense suffering which an omnipotent, omniscient being could have prevented without thereby losing some greater good or permitting some evil equally bad or worse.  [5]  He then goes on to argue that such a God would want to prevent such suffering and would be able to do so and concludes that because this kind of suffering exists then God cannot. The existence of gratuitous evil in the world can similarly be used to disprove the existence of God according to Paul Draper. Evil which is without apparent reason or justification would not exist if God existed as He would not allow it. Therefore because there are cases where gratuitous evil can be said to exist God does not exist. Theodicies have been put forward in an attempt to justify the existence of God alongside the presence of evil in the world. Augustine argued that Gods creation was faultless and perfect and that evil came from within the world.  [6]  As an explanation for the existence of evil in the world Augustine blamed the fall of man from the Garden of Eden (Genesis 3). Disobeying God in the Garden of Eden is seen by Augustine as a moral evil leading to the evil within the world. The cause of this is free will and the allowance of man to have control over their actions and freedom of choice, including the ability to choose evil instead of good. Thus Augustine argues that God is still all loving, omniscient and omnipotent therefore he allows us to have free will and it is our fault we choose to do moral evil. To take away our free will would be unloving as it would take away our ability to choose good and to love God. Natural evil, on the other hand, can be seen as a consequence of the dishar mony of nature brought about by the fall.  [7]   The presence of evil does not necessarily disprove the existence of God according to Irenaeus. In his theodicy, Irenaeus attempts to justify the existence of evil as a sign of Gods goodness. He claims that evil and suffering in the world are useful as a means of knowledge, vital for character-building and provide a predictable environment. It is claimed by Irenaeus that without the presence of evil these attributes would be unobtainable. Therefore an all loving, omniscient, omnipotent God has allowed for evil to exist as a means for humans to learn and ultimately reach perfection. Although providing a possible explanation of the existence of evil in a world created by an all loving, omniscient and omnipotent God, Augustines theodicy does have some problems. Firstly, the theory of natural selection could be seen to contradict the idea that the Garden of Eden existed in blissful ignorance as it relies upon the selfishness of creatures as vital to their survival.  [8]  Also, God must still be responsible for the evil that has come from within the world as he created it. An omniscient God would have been able to foresee the evil which would come about and have been able to prevent it. Augustine also claimed that we are all being punished for Eves actions in the Garden of Eden which contradicts the bible itself should the childrens teeth be set on edge because the Fathers have eaten sour grapes? (Jeremiah 31:27-34). The existence of hell also shows that God must have foreseen the need for punishment therefore showing that God cannot be all loving and that mank ind cannot be held fully responsible for the fall of man. Similarly, there are problems with Irenaeuss theodicy. The main issue with this theodicy is whether suffering and evil is really necessary in order to achieve the desired goals. Surely an all loving, omnipotent, omniscient God would be able to devise a way in which humans could learn and develop without the need for evil and suffering. It is also not in the nature of an all loving God to allow certain people to starve to death in order to provide the knowledge to others to feed them. I therefore do not believe that these theodocies provide a conclusive defence for the existence of evil alongside the existence of god in the world. In conclusion, throughout this essay I have attempted to prove why the existence of evil within the world shows us that God does not exist. By looking at the arguments of famous philosophers I have found evidence to support this claim. I have also looked at theodicies which disprove my argument and found possible errors with these arguments. I believe that the existence of an all loving, omniscient, omnipotent God is simply incompatible with the existence of evil. In order for evil to exist God cannot be all of these things, if God is not all of these things then he simply isnt God. Therefore God cannot exist. Although the existence of God and evil may not necessarily be logically and evidentially compatible, I believe that God is necessary for many people across the world to understand why evil and suffering occurs and to have someone to blame. Thus regardless of what evidence is available I dont think it would ever be completely possible to disprove the existence of God in its enti rety as believers would still come up with situations in which an all loving, omniscient, omnipotent God would allow for the existence of evil. Word Count: 1483

Corporate Reporting Essay example -- essays research papers fc

To:  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Elizabeth Bruce – Line Manager From:  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Charvin Ebanja – Accountant Date:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  7 November 2002 Subject:  Ã‚  Ã‚  Ã‚  Ã‚  Introduction and discussion of Directors (Pentium plc) concerns about the use of published financial statements for evaluating the success of a company. You should discuss the purpose of financial statements for various stakeholders. You should also discuss the impact the different accounting policies have on the final published figures. The company we have chosen to focus on is the Selfridges Group plc. In this report we will look at the published financial statements to analyse their financial performance and positioning. We will also focus on the objectives, limitations and users of financial statements. As well as the how the various accounting policies impact on these statements. Before discussing directors concerns we must look at the objectives of the financial statements. The ASB states in their statement of principles, that the objective of financial statements ï‚ · To provide information about the reporting entity’s financial performance and financial position that is useful to a wide range of users for assessing the stewardship of management and for making economic decisions. ï‚ · It can usually be presumed that this objective can be met by focusing exclusively on the information needs of the defining class of user, investors. ï‚ · Investors need information about the reporting entity’s financial position and performance that is useful to them in evaluating the entity’s ability to generate cash ( including the timing and the certainty of its generation) and assessing the entity’s financial adaptability Financial information regarding the operations of and resources controlled by an entity will be of interest to a wide range of stakeholders (user groups). Although, various stakeholders will be able to obtain bespoke financial information to suit their particular requirements the vast majority will have to rely on the published financial statements. Although the various user groups will have different requirements it does not follow that financial statements are not designed to meet the specific needs of all interested parties. The Statement of Principles identifies seven user groups. These being, investors, customers, employees, lenders and other creditors, suppliers, gov... ...r accounts the exchange rate had increased to ï€ °3 =  £1. Euroself decided to sell their asset for ï€ °96000. With the return they repaid their loan, and returned Selfridges initial investment of ï€ °24000 at an exchange rate of ï€ °3 =  £1. This can be calculated using both methods:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Temporal Closing Rate  £000  £000 Non-Monetary Asset Exchange Rate (ï€ °2= £1) 48 (ï€ °3= £1) 32  Ã‚  Ã‚  Ã‚  Ã‚   Share Capital 24 8 Loan (ï€ °3= £1) 24 24 48 32 Exchange gain/(loss) 12 (4) Under the temporal method Selfridges will receive  £8000 back of their original investment and will show a loss  £16000. While under the Closing rate method the company receive nothing back and Euroself would still be  £4000 behind in the deal. Again we see how the different methods demonstrate how a different outcomes can be depending on the method of calculation. Bibliography ‘Financial Reporting’ 6th Edition, Alexander & Britton ‘ACCA Study Text, Advanced Corporate Reporting’ BPP Publishing ‘ACCA Accounting Handbook 1999/2000’ ‘GAAP Handbook 1999/2000’ ‘The Magic Circle’ Accountancy June ‘Good Report For Governance’ Accountancy December 2001

The African Experience: A Curse or Blessing :: Research Papers

The African Experience: A Curse or Blessing The native African places an immense amount of importance and respect on Nature. Its effects determine certain predicaments that control and direct African lives, and how outsiders, especially Westerners, perceive them. Never before has a group of people followed so religiously and faithfully a baffling phenomenon such as nature. Nature worship has deep roots in the African tradition and is now a full and indispensable branch of the African heritage. Nature defines Africa to the world as the â€Å"Cradle of Mankind.† To the African, Nature also acts as a mediator between the gods in the heavens and man on earth. This relationship, I feel, has been greatly misinterpreted by the vacuous and ethnocentric civilized world: it has been tagged as ‘black magic,’ ‘voodoo,’ and other meager figments of unfortunately parochial imaginations. What an insult! Oh may the gods forgive them, for they know not what they do. â€Å"In the beginning was the water, and the water was with god, and the water was god.† This quote clearly defines how the natural elements such as land (earth), sun, moon, lightning, and, in this case, water are considered not just as the vital necessities that help sustain life but as the gods of life. They are built honorary shrines as an act of appreciation and appeasement. In Egypt, in northeast Africa, a great temple was built for Isis, the water god. This temple was built so flamboyantly as an attempt to try and reflect architecturally how important the Nile is to the people of Egypt. Without the Nile, Egypt would have been a barren, desolate place, incapable of supporting life; just an eastern extension of the Sahara Desert. Therefore, the great river is considered a miracle, a miracle from the gods, given in order that man may continue to exist and not be annihilated. Hence the magnificence of the Temple of Isis. African peoples had a lot of mysteries in their continent which they tried to explain. And once again, they turned to their superiors in the supernatural world, the gods. For example, if lightning should strike, that would be an ominous sight, implying that the gods are angry with the people; an extraordinary harvest or rain after a long, intolerably dry season would be considered as an act of favor towards man by the gods. All this was the Africans’ way of trying to understand the unexpected and to explain the inexplicable, functioning much as science does in contemporary Western society. Why, then, does this entire system connote barbarism or a rustic, undeveloped mentality when used in its original context, or when approached by the

Society Must Redefine the Meaning of Family Essay -- Argumentative Per

Society Must Redefine the Meaning of Family Society seems to have many different opinions when it comes to relationships and families and what is ideal. The ideal family may not exist anymore. We now have in our society families that are complete that do not necessarily contain the traditional material. The traditional family, as society would see it; usually consist of a married, mother and father and usually children. Moms are supposed to stay at home while dads work the forty-hour a week job. However, in our 2003 world, families exist in a lot of non-traditional ways. A lot of families now consist of single parent families, or same sex parents and their children, or even couples that are unmarried but live together. And even now, if a family contains what society sees as traditional as far as having a mom, dad, and kids, other aspects are not traditional anymore. Women now have more opportunity in the workplace than they have ever had, therefore, many moms are career moms and dads are sometimes staying at home. Years ago, t hese types of families were given labels for being dysfunctional or abnormal, however, this label is not holding up as well as it did years ago. There are many non-traditional families that are raising children in a loving, nurturing home with a substantial amount of quality love. Quality is the key in any relationship between anyone. Society is finding out that it is not the traditional image that makes a loving family, but the quality of a relationship that people give to each other is what really makes a family. In the essay "The Myth of the "Normal" Family", written by Lousie B. Silverstein and Carl F. Auerbach, they make references to the cultural idea of what a "normal" family should be and what i... ...sex relationships, or adults to children. People of any race, sex, or age that can offer unconditional love, strength, morals, values, and respect to others are more qualified to be called "normal" or having a "family" than any two people that are married, with or without children, that are not offering to others what is needed to become a real, normal, family. Families can be single moms, single dads, same sex parents, or even other relatives. What is important and what makes people have the most rewarding families are the qualities of their relationships. This type of family is the family that will stay together and function happily in our society. Works Cited * Silverstein, Lousie B., and Carl F. Auerbach. "The Myth of the "Normal" Family." * The Aims of Argument. 4th ed Ed.Timothy W. Crusius and Carolyn E. Channell. New York:McGraw Hill,2003, 352-355.

How Come I Overcome My Challenge

Describe your experience during a challenging time in your life. personally, either despite this challenge or because of it. 500 words Explain how you grew One of the most challenging experiences I have ever had was the first time I was a volunteer teacher. At first, I thought it would be a piece of cake for a sophomore to handle. However, it was an embarrassing and frustrating experience. What went wrong? Even after I asked them to be quiet several times, the students still kept talking. So I became more and more nervous, and spoke faster and faster. After a while, I just hoped the bell would ring.After that class, I was extremely depressed and doubted whether I could continue teaching. I began to think of excuses, but then I realized that if I gave up, there would be nobody in charge of these students. Moreover, I could not surrender to these little children. So I decided to give myself one more chance, to try my best to finish this job. As soon as I made this decision, I tried to figure out the reason for my failure. I remembered that during my childhood, one teacher had left a great impression on me, as she got full marks in math for the college entrance exam.So I respected her from the very beginning and listened attentively during her class. Then, I did some self-reflection. In the very beginning, in order to become familiar with my students, I had talked about my favorite cartoons and even imitated one character. Because of this, they saw me as a friend but not as a teacher. Then I thought about the method I had used to calm them down and realized they must be tired of hearing words such as â€Å"please be quiet†. I tried to think of some creative methods, ones that were distinct from the methods used by traditional teachers.Some of my classmates gave me a few suggestions. One of them was to have a student sing a song in front of the whole class if he was the last one to stop talking. During the second class I taught, I improved my self-introducti on. I said that I had done very well in the very competitive college entrance exam, and this had earned me a place in the top business school in China. Moreover, last summer holiday I had worked in America for two months. These words not only improved my authority among the students but also gave me more confidence.Later, I announced some new rules for the class, which would have students supervising each other. Thanks to these changes, I was able to control the class. Afterwards, even their teachers praised me for my remarkable improvement. The second class was a success, and I really value this experience which made me realize the importance of having a detailed plan. This is a very valuable lesson that will also help me in my role as an accountant. I also learned that, as an adult, I have to be responsible enough to do what I have promised; because giving up is not an option. 499 words

Effects of Earthquake Essay

Primary effects are the immediate damage caused by the quake, such as collapsing buildings, roads and bridges, which may kill many people. Those lucky enough to survive can suffer badly from shock and panic. Secondary effects are the after-effects of the earthquake, such as fires, tidal waves, landslides and disease. Fire – earthquakes destroy gas pipes and electric cables, causing fires to spread. Broken water mains prevent the Fires being extinguished. Fires spread very quickly in cities, especially in poor-quality housing areas where wooden buildings are common. Tsunamis – an earthquake on the sea floor or close to the coast may cause huge waves. Landslides – earthquakes often cause landslides, especially in steep river valleys and areas of weak rocks. Disease and famine – fresh water supplies are often cut off causing typhoid and cholera. Lack of shelter and food causes much suffering. soil liquefaction when soils with a high water content are violently shaken they lose their mechanical strength and behave like a fluid and so buildings can literally sink. Excellent clip 2011 Japan Tsunamis Mega tsunami caused by a landslide July 9th 1958 Explanation Outline causes A tsunami can be generated when destructive plate boundaries abruptly move and vertically displace the overlying water. It is very unlikely that they can form at constructive or conservative plate boundaries. This is because constructive or conservative boundaries do not generally disturb the vertical displacement of the water column. Subduction zone related earthquakes generate the majority of all tsunamis. Tsunamis have a small wave height offshore, and a very long wavelength (often hundreds of kilometers long), which is why they generally pass unnoticed at sea, forming only a slight swell usually about 300 mm above the normal sea surface. and they travel quickly at speeds over 700 km/h. They grow in height when they reach shallower water.

Carefully Read the Poem Simon Lee by William Wordsworth

Simon Lee the Old Huntsman is a poem which occurs in Lyrical Ballads and was written in 1798, belonging, thus, temporally to the Romantic period (1780-1830). Romantic writing is commonly identified with some key elements, which concern imagination, nature, symbolism and myth (although there have been writers of this period who were not as ‘mainstream’). William Wordsworth has been characterised as a canonical author of Romantic Poetry in that his work is highly attached to the notion of Nature and plenty of reference is made to it. Approaching a piece of literary work, however, from this perspective is very restraining, therefore, in this essay we will attempt a ‘social’ or ‘historical’ kind of approach. We shall try to ‘read’ the idealistic language found in the poem as social or historical discourse through the poetic techniques employed by the writer. In other words, we will analyse the way various elements of poetic form and language combine to create meaning and effects. Simon Lee is about an old huntsman who, while was once strong and active, now strives to fight his declined health and strength. The poem recounts an actual encounter of the poet with this old man. It seems to be a hybrid of lyric and narrative (a lyrical ballad). Lyric in that we have a first-person expression of emotion and concentration upon the actions and feelings of an individual at a particular moment, while narrative, since there is a narrator and another character, whom the former encounters and, later, describes. There are 12 stanzas of eight lines each with a rhyme scheme of ABABCDED that causes the lines to flow smoothly. The first stanza of the poem introduces us with Simon and sets the scene: ‘In the sweet shire of Cardigan’. It is obvious from the beginning that Wordsworth is dealing with a matter from common life, since every reader is familiar with and can picture a sweet shire, the same way the notion of ‘pleasant’ is easy to grasp. Furthermore, a series of modest, plain adjectives that evoke sadness are used to describe Simon: ‘old man’, ‘a little man’, who ‘once was tall’ making it clear that the ‘hero’ of the poem is just a humble, ordinary old man. Nature, Wordsworth argued, can save people from the alienation, frustration and triviality of contemporary urban life. It seems to me that by choosing to start the poem placing the readers in a rural area away from urban life, he seeks to evoke feelings opposed to the ones mentioned above, those that are for him connected with away-from-nature settings. The second stanza is, I consider, somewhat tragic, since two totally contradictory adjectives- ‘poor’ and ‘merry’- are used to describe this same person only in two different periods of his life: in the past and present. In this way, the winding down of Simon’s life over the years becomes even more intense to the reader. The rhyming couple ‘has he/ see’ in Lines 1 and 3 of the second stanza is known as poetic inversion. Wordsworth has inverted the word order for the sake of the sound sense of the verse as well as of the rhythm, both of which would have been different if he had used ‘he has’. Perhaps any other choice would have made the rhyme pattern less unfussy than it is now, and complication is what he has tried to avoid throughout the whole poem. The easy rhymes ‘merry/cherry’, ‘sound/round’, ‘sick/thick’, ‘door/poor’ are also justified by this theory. The metaphor ‘like a cherry’ is directly derived from the ‘diction’ of Nature and can be easily comprehended and pictured by the majority of the common population-especially in rural areas. In the fourth stanza the retrospection stops and Simon is no longer in the prime of his life. He is no longer healthy, rather he is ‘poor old Simon Lee’ again, who ‘has no son’, ‘has no child’, he only has ‘an aged woman’ and they both live ‘upon the village common’. Simon Lee is again transformed into the old man that was presented to us in the first stanza and the poetic inversion of ‘village common’ functions to leave an echo of the commonness of everything that surrounds this man, for once more. For the following four stanzas this picture of his is highlighted through words such as ‘lean’, ‘sick’, ‘thin’, ‘dry’, ‘weak’, ‘the weakest in the village’ or the image of his ankles, which are ‘swoln and thick’. By these means, the reader is ‘forced’ to sympathise with the hero, who is totally helpless. Even more, the repetition (which could also be characterised as alliteration) of the phrase ‘he has no’ in Line 5 of the fourth stanza reinforces the sense of loneliness and misery that is created. The same effect is also achieved by the alliteration that occurs between the words ‘sole’ -‘survivor’ in Line 8 of the third stanza. What is strikingly noticeable is that there is a pause at the end of almost each line, either a comma, a semi-colon, a full-stop or an exclamation mark, with occasional exceptions in some lines in an inconsistent pattern. This stylistic device, known as ‘enjambment’, suggests that these exceptional lines actually run on; however, on account of the actual line ending itself (with no punctuation mark) the reader is made to pause for a while and think. In other words, he can read each line slowly. This works to relieve any sense of suspense or tension within the poem. Or we can say that the writer initially aims at reproducing classical qualities of balance, harmony and proportion, while the variations noticed may function to indicate the disturbance that has occurred to the above. Suddenly, in the ninth octave Wordsworth writes directly to the reader –‘My gentle reader’- and asks him to expect no action; the poem is not climactic and the poet is addressing this fact (‘It is no tale’). Through the phrase ‘I perceive’ he reveals his insight into the reader’s reactions (‘ I’ m afraid that you expect some tale will be related’) and he establishes that there is no resolution or climax to be expected. He is also implying the reader’s blindness of the ‘tale’ already told by Simon’s aging body: the fact that he is humbled while he realises that struggling against a decaying organism is hopeless. At this point it might be useful to think of the readers whom this poem was originally created to address. On the one hand, Wordsworth has chosen to include the common people of rural life in his range of audience, and therefore is using their own language. In the ‘Preface’ to his Lyrical Ballads of 1802 he argues that the language of poetry ought to be ‘language of men’. As he says, this is because the rural poor ‘convey their feelings and notions in simple and unelaborated expressions’ (Wu, Romanticism,1994 p. 252). Their habits do not change as they are not affected by fashion, so their language is more sincere. On the other hand, by the phrase ‘my gentle reader’, we could also say that he is addressing the readers belonging to the upper-class of society; the educated people who would expect a more elaborated language and this poem to actually be far less profound that it really is. To those people who cannot see that it functions to be symbolic, but who only see the words and the events without the meaning lying below these. Wordsworth had lived through the Revolutionary period and was against the early ideas, which is why he had the reputation of a radical. He was influenced by the democratic ideas of the period. It seems that through this poem he seeks to change the social circumstances of the time. He seeks for a more democratic state and he attempts to pass this notion through the use of simple, unelaborated language, which is considered as ‘uncorrupted’. Let’s not forget that it was written in a period of remarkable social and political change. Therefore, in one sense, he conducted his own ‘social revolution’, influenced by the social context within which he created poetry. He was against the received idea of poetic language being as refined and eloquent as to be available only to those with an education. We might, thus, say that by addressing his reader in these two stanzas he is being ironic towards this class of society. At the conclusion of the poem, where the only action so far has been the decay of life, this ‘single blow’ in the twelfth stanza seems to be releasing a sense of freedom from this natural law and the writer’s tone suggests this victory over aging and decay. Simon’s response to this comes with ‘The tears into his eyes’ and ‘thanks and praises’ , conveying a shift from negative to positive; from pity to admiration, since attention now passes from Simon’s outward decay to the endless ‘activity’ and openness of his heart. The writer is overwhelmed by this gratitude expressed towards him and suggests that kindness within one’s heart may overcome any physical decay that comes with aging and bring about this spiritual survival that equals physical vigour of youthful.

Family and Happiness

Hello Professor Do you know what happiness is? Where does it come from? In this essay I will conduct an experiment for what older, experienced adults may think happiness is. To what preteens may think happiness is. The following includes the people I’m experimenting on and their results to my questions. Six Questions First suspect: Church Member Sis Wims Question: What is happiness in your own words? Answer: I think happiness is your smile and the way you act toward others. Question: what influenced you to give the answer that you gave? Answer: because it my personality and I walk around with a smile all day. Question: What has brought you happiness? Answer: My job, my family and my good health. Question: Do you think other people have different perspectives of happiness? Answer: yes, because some people have happiness and different ways I think some is can use happiness as how they live with big fine home, cars, money and all the luxuries things in their home. Question: Can happiness be bought? Answer: No, because you cannot buy happiness it will come on its own. You may feel happiness in your heart. Question: Do you find happiness in the little things? Answer: Yes I can find happiness in little things by meeting new friends helping the elderly peoples help out with the people in my church is a good leader. Be one of the best people that I can do my best in what do. Second suspect: Granddaughter Maya Question: What is happiness in your own words? Answer: Happiness in my own words would be being around family members and being loved by others. Question: what influenced you to give the answer that you gave? Answer: When I was younger my uncle Paris died and I was so happy to see all my family members there to support my mom and siblings. To see the support of my family member it brought me great happiness. Also when I come out of school my grandmother is outside waiting for us in her car to pick me up. Question: What has brought you happiness? Answer: My siblings and loving grandmother brought me happiness. Question: Do you think other people have different perspectives of happiness? Answer: Yes I do think people have different perspectives of happiness because it all depends where you come from and how you were raised. Question: Can happiness be bought? Answer: I don’t think so because what brings you happiness is from deep down inside and what comes from your soul. Question: Do you find happiness in the little things? Answer: Yes I do find happiness in little things like young love or accepting who you are inside. In conclusion the age difference may not change how one person may think happiness is. Both my suspect have almost the same ideas of happiness. I also agree with their answers. I may not know what other peoples definition of happiness is but I know what mines are and the people around me. Happiness may change over time but mostly everyone knows what they really want in their life. You may not see what makes you happy right away but when you do I will be more obvious than ever before. I remember the song of Al Green â€Å"Love and Happiness†. Like in the song â€Å"Love make you do right, love make you do wrong make you stay out all night long. Happiness can bring many different things. Happiness made me return back to school. Without returning back to school I don’t think I’ll have the happiness I have right now. Happiness will never come to those who don’t appreciate it. So from all this I can what I like the most from this experiment was how people explained what they thought happiness was. As I was a little girl I always believed in a good life that I could live in that I could be very happy for rest of my life. Have a happy family, a nice paying job and a loving home. Life brings happiness that look for it. It is gentle. Happiness is a dance you choose which one you want to dance to probably a nice gentle dance. Happiness is everything you put into it. How you show your love to others. I think happiness is the best thing that you can accomplished out of life. It does matter how or what you did to get it all that matters is that you have it now. Thank you professor I did it!

Advantages and Disadvantages of Payback Assignment

Advantages and Disadvantages of Payback - Assignment Example Payback period is also an effective capital budgeting technique whereby the break-even point for an investment proposal is calculated. When investment is made in a project, there are no profits earned in the initial few years of operation. Profits are earned after the business achieves break even, where the level of investment made in the project becomes equal to the inflow of cash earned over the years. If the initial investment made in a project $150,000 and the cash flows each year is $50,000. Then the payback period as per the above formula is 3 years. At the end of the third year, the company will be able to recover the entire investment that it has made in the project. From the third year onwards the company would be earning profits upon the project. In case of two or more mutually exclusive projects, the management is seen to select the one which has a lower payback period (Baker and English, 2011). Payback period is one of the simplest capital budgeting techniques to appraise a given project. It is easy to use and simple to calculate. Payback period helps managers to understand the time period required to attain liquidity in a given investment proposal. It also helps the management to analyze the risk factor in a given investment proposal. The longer the duration of the project, the higher is the risk factor. Payback period does not take into consideration the time value of money. This is because the method does not take into consideration discounting of future cash inflows to arrive at the present value of net inflow. Payback period helps in understanding the liquidity factor associated with projects ignoring the profitability factor completely. The system takes into consideration only the inflow of cash prior to the payback period and does not consider the cash inflows after it (Bierman and Smidt, 2007).

Classroom Attendance and Learning Process Essay Example | Topics and Well Written Essays - 500 words

Classroom Attendance and Learning Process - Essay Example A nonexperimental cause-to-effect study can be performed. Firstly, students are divided into two groups, the control group, and the experimental group. The control group consists of students who are not absent from the first-day class begins until the day before the first examination starts. Students who have not been absent are alphabetically listed and then selected by choosing every second name on the list. Ten students are selected for the control group. If students come late into class, which means before eight o’clock in the morning, it would not count as absent. The ten students’ first examination results are collected. Students who are not absent from the day after the first examination to the day before the second examination are selected, then listed by alphabetical order and every second name from the last name on the list is chosen. The second examination results are collected for these students. The third and the fourth examination results are gathered in t he same way by using the first and second methods. There are 40 students in the control group, and the average percentage of the test results is then calculated. The experimental group consists of students who are absent at least twice from the first day that class begins the day before the first examination starts. Students who give the professor notice to be absent more than once in advance will count as absent. Also, students who come after eight o’clock in the morning will count as absent as well, because the professor’s lecture starts at the beginning of the class and ends around eight a.m., this is the most important time for students to obtain a lot of information from the Professor. If it is missed, then students would be considered as not attending a class. Students who have been absent are alphabetically listed and then selected by choosing every second name on the list. Ten students are selected for the experimental group.

From poe to pole Assignment Example | Topics and Well Written Essays - 500 words

From poe to pole - Assignment Example They are exposed to extremely low temperatures and darkness throughout the winter period but they still survive after the season is over. When I first saw the conditions these animals are exposed to I could not believe that they can sustain their lives for four months. As a human, I am aware that warmth and food are critical conditions for survival. However, the documentary has opened my eyes to appreciate the fact that humans are made different from wild animals. Humans have access to shelter and can change their lifestyles according to changing seasons. For instance, all the animals migrate when winter starts but the emperor penguin and the polar bears live behind (BBC 1). The most important observation is that seasons influence animal behaviour tremendously because animals strive for survival. For instance, the emperor penguins are constantly standing during the winter season. It was astonishing and I forced myself to do some research on the penguin’s behaviour. I discovered that standing on their feet reduces their area of contact with ice to minimal levels and enables them preserve the little body heat that they have. In fact, it was surprising to note that they incubate eggs during the winter season. The other interesting point relates to the existence of the Amur leopard that leaves in the forests of eastern Russia. They are forty in number and are considered to be the rarest cat in the world. According to the narrator, the rare existence of the Amur leopard "symbolises the fragility of our natural heritage" (BBC 1). It is interesting  to have  the narrator connect the existence of animals to the impact of nature on wildlife. The most valued things in life are rare to be found and difficult to get. Our national heritage consists of our values and our environment. However, the world has been experiencing environmental degradation with the increase in human as well as animal population. However, humans are the biggest cause of the fragility of natural