Wednesday, July 31, 2019

Succubus Blues CHAPTER 3

Of course, I should clarify at this point that Jerome doesn't look like a demon, at least not in the traditional red skin and horns sense. Maybe he does on another plane of existence, but like Hugh, me, and all the other immortals walking the earth, Jerome wore a human guise now. One that looked like John Cusack. Seriously. No joke. The archdemon always claimed he didn't even know who the actor was, but none of us bought that. † Ow,† I said irritably. â€Å"Let me go.† Jerome released his grasp, but his dark eyes still glinted dangerously. â€Å"You look good,† he said after a moment, seeming surprised by the admission. I tugged at my sweater, straightening it from where his hand had crumpled it. â€Å"You have a funny way of showing your admiration.† â€Å"Really good,† he continued thoughtfully. â€Å"If I didn't know any better, I'd say you – â€Å" † – shine,† murmured a voice behind the demon. â€Å"You shine, Daughter of Lilith, like a star in the night sky, like a diamond glittering on the bleakness of eternity.† I started in surprise. Jerome cut a sharp glance to the speaker, not liking his monologue interrupted. I also glared, not liking an uninvited angel in my apartment. Carter only smiled at both of us. â€Å"As I was saying,† snapped Jerome, â€Å"you look like you've been with a good mortal.† â€Å"I did a favor for Hugh.† â€Å"So this isn't the start of a new and improved habit?† â€Å"Not on the salary you pay me.† Jerome grunted, but it was all part of a routine between us. He would berate me for not taking my job seriously, I'd give a few witty quips in return, and the status quo would resume. Like I said, I was something of a teacher's pet. Looking at him now, however, I could see no more jokes would follow. The charm that had so enthralled my customers today had no effect on these two. Jerome's face was drawn and serious, as was Carter's, despite the angel's usual sardonic half-smile. Jerome and Carter hung out together regularly, especially when alcohol was involved. This baffled me since they were supposedly locked in some sort of great, cosmic struggle. I'd once asked Jerome if Carter was a fallen angel, which had elicited a good laugh from the demon. When he'd recovered from the hilarity, he'd told me no, Carter hadn't fallen. If he had, he wouldn't technically be an angel anymore. I hadn't really found that answer satisfying and finally decided the two must stay together because there was no one else in this area who could relate to an existence stretching back to the beginning of time and creation. All the rest of us lesser immortals had been human at some point before; greater immortals like Jerome and Carter had not. My centuries were a mere blip on their timeline. Whatever the reasons for his presence now, I didn't like Carter. He wasn't obnoxious like Duane, but he always seemed so smug and supercilious. Maybe it was an angel thing. Carter also had the most bizarre sense of humor I'd ever seen. I could never tell if he was making fun of me or not. â€Å"So what can I do for you boys?† I asked, tossing my purse on the counter. â€Å"I've got places to be tonight.† Jerome fixed me with a narrow-eyed look. â€Å"I want you to tell me about Duane.† â€Å"What? I already did. He's an asshole.† â€Å"Is that why you had him killed?† â€Å"I – what?† I froze where I'd been sifting through cupboard contents and slowly turned around to look back at the duo, half expecting some joke. Both faces were in earnest, watching me. â€Å"Killed? How†¦ how does that work?† â€Å"You tell me, Georgie.† I blinked, suddenly realizing where this was going. â€Å"Are you accusing me of killing Duane? And wait†¦ this is stupid. Duane isn't dead. He can't be.† Jerome began pacing, his voice exaggeratedly civil. â€Å"Oh, I assure you, he is quite dead. We found him this morning, just before sunrise.† â€Å"So what? He died of sun exposure?† That was the only way I'd ever heard a vampire could die. â€Å"No. He died because of the stake wedged into his heart.† † Ew.† â€Å"So are you ready to tell me who you got to do it, Georgie?† â€Å"I didn't get anyone to do it! I can't even – I don't even understand what this is about. Duane can't be dead.† â€Å"You admitted to me last night you two got in a fight.† â€Å"Yes†¦Ã¢â‚¬  â€Å"And you threatened him.† â€Å"Yeah, but I was joking†¦Ã¢â‚¬  â€Å"I think he told me you said something about him never coming near you again?† â€Å"I was angry and upset! He was scaring me. This is crazy. Besides, Duane can't be dead.† That was the only piece of sanity I could cling to in all of this, so I kept repeating it to them and to myself. Immortals were, by definition, immortal. End of story. â€Å"Don't you know anything about vampires?† the arch-demon asked curiously. â€Å"Like that they can't die?† Amusement flickered in Carter's gray eyes; Jerome found me less funny. â€Å"I'm asking you one last time, Georgina. Did you or did you not have Duane killed? Just answer the question. Yes or no.† â€Å"No,† I said firmly. Jerome glanced at Carter. The angel studied me, his lank blond hair falling forward to partially cover his face. I realized then why Carter was along for the ride tonight. Angels can always discern truth from lies. At last, he nodded sharply to Jerome. â€Å"Glad I passed the test,† I muttered. But they weren't paying attention to me anymore. â€Å"Well,† observed Jerome grimly, â€Å"I guess we know what this means.† â€Å"Well, we don't know for sure†¦Ã¢â‚¬  † I do.† Carter gave him a meaningful look, and several seconds of silence passed. I'd always suspected the two were communicating mentally in such moments, something we lesser immortals could not do unassisted. â€Å"So Duane's really dead?† I asked. â€Å"Yes,† said Jerome, remembering I was there. â€Å"Very much so.† â€Å"Who killed him then? Now that we've determined it wasn't me?† The two glanced at each other and shrugged, neither answering. Negligent parents, both of them. Carter pulled out a pack of cigarettes and lit up. Lord, I hated it when they got this way. Finally Jerome said, â€Å"A vampire hunter.† I stared. â€Å"Really? Like that girl on TV?† â€Å"Not exactly.† â€Å"So where are you going tonight?† asked Carter pleasantly. â€Å"To Seth Mortensen's signing. And don't change the subject. I want to know about this vampire hunter.† â€Å"Are you going to sleep with him?† â€Å"I – what?† For half a moment, I thought the angel was asking me about the vampire hunter. â€Å"You mean Seth Mortensen?† Carter exhaled smoke. â€Å"Sure. I mean, if I were a succubus obsessed with a mortal author, that's what I'd do. Besides, doesn't your side always want more celebrities?† â€Å"We've already got plenty of celebrities,† Jerome said in an undertone. Sleep with Seth Mortensen? Good grief. It was the most preposterous thing I'd ever heard. It was appalling. If I absorbed his life force, there was no telling how long it'd be until his next book came out. â€Å"No! Of course not.† â€Å"Then what are you going to do to get noticed?† â€Å"Noticed?† â€Å"Sure. I mean, the guy probably sees tons of fans on a regular basis. Don't you want to stand out in some way?† Surprise washed over me. I hadn't even considered that. Should I have? My jaded nature made it difficult to find pleasure in many things nowadays. Seth Mortensen books were one of my few escapes. Should I acknowledge that and attempt to connect with the novels' creator? Earlier today, I'd mocked run-of-the-mill fans. Was I about to become one of them? â€Å"Well†¦ I mean, Paige will probably introduce the staff privately to him. I'll sort of stand out then.† â€Å"Yes, of course.† Carter put out the cigarette in my kitchen sink. â€Å"I'm sure he never gets the opportunity to meet bookstore management.† I opened my mouth to protest, but Jerome cut me off. â€Å"Enough.† He gave Carter another of those meaningful looks. â€Å"We need to go.† â€Å"I – wait a minute!† Carter had succeeded in derailing me off the topic after all. I couldn't believe it. â€Å"I want to know more about this vampire hunter.† â€Å"All you need to know is that you should be careful, Georgie. Extremely careful. I am not joking about this.† I swallowed, hearing the iron in the demon's voice. â€Å"But I'm not a vampire.† â€Å"I don't care. These hunter types sometimes follow vampires around, hoping to find others. You could be implicated by association. Lay low. Avoid being alone. Stay with others – mortal or immortal, it doesn't matter. Maybe you can follow up on your favor for Hugh and score some more souls for our side while you're at it.† I rolled my eyes at that as the two walked to the door. â€Å"I mean it. Be careful. Keep a low profile. Don't get involved with this.† â€Å"And,† added Carter with a wink, â€Å"say hi to Seth Mortensen for me.† With that, the two left, closing the door gently behind them. A formality really, since either of them could have just teleported out. Or blown my door apart. I turned to Aubrey. She had watched the proceedings cautiously from the back of my sofa, tail twitching. â€Å"Well,† I told her, reeling. â€Å"What am I supposed to make of that?† Duane was actually dead? I mean, yeah, he was a bastard, and I had been pretty pissed when I threatened him last night, but I'd never actually wanted him to be really dead. And what about this vampire hunter business? Why was I supposed to be careful when – â€Å"Shit!† I had just glanced at my microwave clock. It coolly informed me I needed to return to the bookstore ASAP. Pushing Duane out of my brain, I dashed to my bedroom and stared at myself in the mirror. Aubrey followed more sluggishly. What to wear? I could just keep my current outfit. The sweater and khakis combination looked both respectable and subdued, though the color scheme blended a bit too well with my light brown hair. It was a librarian sort of outfit. Did I want to look subdued? Maybe. Like I had told Carter, I really didn't want to do anything that might solicit the romantic interest of my favorite author in the whole world. Still†¦ Still, I remembered what the angel had said about getting noticed. I didn't want to be just another face in Seth Mortensen's crowd. This was the final stop on his latest tour. No doubt he'd seen thousands of fans in the last month, fans who blurred together into a sea of bland faces, making their inane comments. I had advised the guy at the counter to be innovative with his questions, and I intended to behave the same way with my appearance. Five minutes later, I stood in front of the mirror once more, this time clad in a silk tank top, deep violet and low-cut, paired with a floral chiffon skirt. The skirt almost covered my thighs and swirled when I spun. It would have made a great dancing outfit. Stepping into strappy brown heels, I glanced over at Aubrey for confirmation. â€Å"What do you think? Too sexy?† She began cleaning her tail. â€Å"It is sexy,† I conceded, â€Å"but it's classy sexy. The hair helps, I think.† I had pulled my long hair up into a romantic sort of bun, leaving wavy locks to frame my face and enhance my eyes. Momentary shape-shifting made them turn greener than usual. Changing my mind, I let them go back to their normal gold-and-green-flecked hazel. When Aubrey still refused to acknowledge how awesome I looked, I grabbed my snakeskin coat and glared at her. â€Å"I don't care what you think. This outfit was a good call.† I left the apartment with my copy of The Glasgow Pact and walked back to work, impervious to the drizzle. Another perk of shape-shifting. Fans milled inside the main retail area, eager to see the man whose latest book still dominated the bestseller lists, even after five weeks. I squeezed past the group, making my way toward the stairs that led to the second floor. â€Å"Young adult books are over there by the wall.† Doug's friendly voice drifted nearby. â€Å"Let me know if you need anything else.† He turned away from the customer he'd been helping, caught sight of me, and promptly dropped the stack of books he'd been holding. Customers stepped back, politely watching him kneel down to retrieve the books. I recognized the covers immediately. They were paperbacks of Seth Mortensen's older titles. â€Å"Sacrilege,† I commented. â€Å"Letting those touch the ground. You'll have to burn them now, like a flag.† Ignoring me, Doug gathered up the books and then ushered me off out of earshot. â€Å"Nice of you to go home and change into something more comfortable. Christ, can you even bend over in that?† â€Å"What, do you think I'll have to tonight?† â€Å"Well, that depends. I mean, Warren's here after all.† â€Å"Harsh, Doug. Very harsh.† â€Å"You bring it on yourself, Kincaid.† He gave me a reluctant, appreciative glance just before we started climbing the stairs. â€Å"You do look pretty good, though.† â€Å"Thanks. I wanted Seth Mortensen to notice me.† â€Å"Believe me, unless he's gay, he'll notice you. Probably even then too.† â€Å"I don't look too slutty, do I?† â€Å"No.† â€Å"Or cheap?† â€Å"No.† â€Å"I was going for classy sexy. What do you think?† â€Å"I think I'm done feeding your ego. You already know how you look.† We crested the top of the stairs. A mass of chairs had been set up, covering most of the cafe's normal seating area and spreading out into part of the gardening and maps section of books. Paige, the store manager and our superior, busily attempted some sort of wiring acrobatics with the microphone and sound system. I didn't know what this building had been used for before Emerald City Books moved in, but it was not an ideal venue for acoustics and large groups. â€Å"I'm going to help her,† Doug told me, kindly chivalrous. Paige was three months pregnant. â€Å"I'd advise you do something that doesn't involve leaning more than twenty degrees in any one direction. Oh, and if somebody tries to get you to touch your elbows together behind your back, don't fall for it.† I gave him a sharp jab in the ribs, nearly making him lose the books again. Bruce, still manning the espresso counter, made me my fourth white chocolate mocha of the day, and I wandered over to the geography books to drink it while I waited for things to pick up. Glancing beside me, I recognized the guy I'd discussed Seth Mortensen with earlier. He still held his copy of The Glasgow Pact. â€Å"Hey,† I said. He jumped at the sound of my voice, having been absorbed in a travel book about Texas. â€Å"Sorry,† I told him. â€Å"Didn't mean to scare you.† â€Å"I – no, you d-didn't,† he stammered. His eyes assessed me from head to toe in one quick glance, lingering ever so briefly on my hips and breasts but longest on my face. â€Å"You changed clothes.† Apparently realizing the myriad implications behind such an admission, he added hastily, â€Å"Not that that's bad. I mean that's good. Er, well, that is – â€Å" His embarrassment growing, he turned from me and tried to awkwardly replace the Texas book back on the shelf, upside down. I hid my smile. This guy was too adorable. I didn't run into many shy guys anymore. Modern-day dating seemed to demand men make as great a spectacle of themselves as possible, and unfortunately, women seemed to really go for it. Okay, even I went for it sometimes. But shy guys deserved a break too, and I decided a little harmless flirting with him would be good for his ego while I waited for the signing to start. He probably had terrible luck with women. â€Å"Let me do that,† I offered, leaning across him. My hands touched his as I took the book from him, replacing it carefully on the shelf, front cover out. â€Å"There.† I stepped back as though to admire my handiwork, making sure I stood very close to him, our shoulders nearly touching. â€Å"It's important to keep up appearances with books,† I explained. â€Å"Image goes a long way in this business.† He dared a look over at me, still nervous but steadily recovering his composure. â€Å"I go more for content.† â€Å"Really?† I repositioned slightly so that we were touching again, the soft flannel of his shirt brushing my bare skin. â€Å"Because I could have sworn a moment ago you were pretty caught up in outside appearance.† His eyes shifted down again, but I could see a smile curving his lips. â€Å"Well. Some things are so striking, they can't help but draw attention to themselves.† â€Å"And doesn't that make you curious about what's inside?† â€Å"Mostly it makes me want to get you some advanced copies.† Advanced copies? What did he – ? â€Å"Seth? Seth, where – ah, there you are.† Paige turned down our aisle, Doug following behind. She brightened when she saw me, and I felt my stomach sink out of me and hit the floor with a thud as I put two and two together. No. No. It couldn't be – â€Å"Ah, Georgina. I see you've already met Seth Mortensen.†

Tuesday, July 30, 2019

Management Accounting and Management Decisions

Management Accounting, Cdn. 6e (Horngren/Sundem/Stratton/Beaulieu) Chapter 1 Management Accounting and Management Decisions 1) Both internal managers and external parties use accounting information. Answer: TRUE Diff: 2 Type: TF Page Ref: 16 Objective: 8 2) Internal accounting reports must follow generally accepted accounting principles and account for assets at historical cost. Answer: FALSE Diff: 2 Type: TF Page Ref: 16 Objective: 8 3) Organizations that do not make or sell tangible goods are called service organizations. Answer: TRUE Diff: 1 Type: TF Page Ref: 7Objective: 3 4) The cost-benefit balance is the primary consideration in choosing among accounting systems and methods. Answer: TRUE Diff: 1 Type: TF Page Ref: 2 Objective: 3 5) Planning refers to setting objectives, implementing plans, and evaluating objectives. Answer: FALSE Diff: 1 Type: TF Page Ref: 3 Objective: 2 6) A budget is a quantitative expression of a plan of action. Answer: TRUE Diff: 1 Type: TF Page Ref: 2 Obj ective: 3 7) Management by exception involves a detailed analysis of all deviations from planned performance regardless of the amount.Answer: FALSE Diff: 1 Type: TF Page Ref: 2 Objective: 3 8) Sales growth occurs in the mature market stage of product life cycle. Answer: FALSE Diff: 1 Type: TF Page Ref: 9 Objective: 4 9) Line authority is authority exerted downward over subordinates. Answer: TRUE Diff: 1 Type: TF Page Ref: 12 Objective: 5 10) Line departments support or service staff departments. Answer: FALSE Diff: 1 Type: TF Page Ref: 12 Objective: 5 11) According to the Financial Executives Institute, the controller's function is to obtain both short-term and long-term loans.Answer: FALSE Diff: 1 Type: TF Page Ref: 14 12) The CMA program focuses on management accounting and its role in Canadian business. Answer: TRUE Diff: 1 Type: TF Page Ref: 16 Objective: 8 13) The factors causing changes in management accounting today include increased global competition, technological advances and increased production by Canadian companies. Answer: FALSE Diff: 1 Type: TF Page Ref: 16 Objective: 8 14) The essence of the just-in-time philosophy is to eliminate waste. Answer: TRUE Diff: 1 Type: TF Page Ref: 16 Objective: 8 5) The Society of Management Accountants of Canada (SMAC) has developed standards of ethical conduct for management accountants, which include standards of competence, confidentiality, integrity and objectivity. Answer: TRUE Diff: 1 Type: TF Page Ref: 20 Objective: 9 16) A survey of managers selected which of the following business areas as the most common starting-point for future managers? A) Accounting. B) Finance. C) Legal environment of business. D) Computers in business. Answer: A Diff: 1 Type: MC Page Ref: 2 Objective: 1 17) Management accounting refers to accounting information developed for A) shareholders.B) governmental authorities. C) managers within an organization. D) loan officers. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 18) __ ______ is a formal mechanism for gathering, organizing, and communicating information about an organization's activities. A) An accounting system B) Scorekeeping C) Management accounting D) Attention directing Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 19) ________ refers to accounting information developed for users within an organization. A) An accounting system B) Scorekeeping C) Management accountingD) Financial accounting Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 20) ________ is the accumulation and classification of data. A) An accounting system B) Scorekeeping C) Management accounting D) Attention directing Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 21) ________ means reporting and interpreting information that helps managers to focus on operating problems, imperfections, inefficiencies, and opportunities. A) Scorekeeping B) Attention directing C) Problem-solving D) None of the above Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 2) ________ i s the aspect of accounting that quantifies the likely results of possible courses of action and often recommends the best course to follow. A) Scorekeeping B) Attention directing C) Problem-solving D) None of the above Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 23) The codes of conduct for integrity include all of the following EXCEPT A) avoiding actual or apparent conflicts of interest. B) refusing to advise or assist with the commission of fraud. C) recognizing and communicating professional limitations. D) communicating information subjectively. Answer: DDiff: 1 Type: MC Page Ref: 20 Objective: 9 24) A clerk prepares a monthly report comparing the actual phone bill with the expected phone costs. This activity would be classified as A) problem-solving. B) scorekeeping. C) planning. D) attention directing. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 25) Broad guidelines and detailed practices that together make up accepted accounting practice at a given time are re ferred to as A) GAAS. B) accounting conventions. C) GAAP. D) Revenue Canada regulations. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 26) Service organizationsA) sell tangible goods. B) are not wholesalers. C) are considered manufacturers. D) must be profit-seeking. Answer: B Diff: 1 Type: MC Page Ref: 7 Objective: 3 27) A characteristic of service organizations is that A) labour is intensive. B) output is easy to define. C) major inputs and outputs can be stored. D) plant and equipment costs are high in proportion to labour costs. Answer: A Diff: 1 Type: MC Page Ref: 7 Objective: 3 28) The watchword for the installation of systems in service industries and nonprofit organizations is A) maximize. B) simplicity. C) constraints. D) complexity.Answer: B Diff: 1 Type: MC Page Ref: 7 Objective: 3 29) Which of the following is a characteristic of both profit-seeking and nonprofit service organizations? A) Labour is intensive. B) Output is usually difficult to define. C) Major inpu ts and outputs cannot be stored. D) All of the above are characteristics. Answer: D Diff: 1 Type: MC Page Ref: 7 Objective: 3 30) Financial accounting is constrained by GAAP. Management accounting is constrained by A) GAAS. B) the cost-benefit balance. C) Revenue Canada. D) the controller. Answer: B Diff: 1 Type: MC Page Ref: 16 Objective: 8 1) The primary consideration in choosing among accounting systems and methods is A) simplicity. B) behavioural issues. C) cost-benefit balance. D) computerization. Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 32) An accounting system should provide accurate, timely budgets and performance reports in a form useful to A) shareholders. B) bankers. C) Revenue Canada. D) managers. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 33) ________ is (are) a quantitative expression(s) of a plan of action. A) A budget B) Performance reports C) Variances D) Management by exception Answer: ADiff: 1 Type: MC Page Ref: 3 Objective: 2 34) ________ prov ide(s) feedback by comparing results with plans and by highlighting deviations from plans. A) A budget B) Performance reports C) Variances D) Management by exception Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 35) ________ is (are) deviations from plans. A) A budget B) Performance reports C) Variances D) Management by exception Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 36) ________ concentrate(s) on areas that deviate from the plan and ignore(s) areas that are presumed to be running smoothly. A) A budgetB) Performance reports C) Variances D) Management by exception Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 37) Launching a new product line is an example of A) decision making. B) planning. C) controlling. D) organization. Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 38) Answering the following questions: When is dinner? Who is cooking it? is an example of A) planning. B) controlling. C) budgeting. D) analyzing. Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 39) Cooking dinner and tasting the food are examples of A) planning. B) controlling. C) budgeting.D) analyzing. Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 40) Planning determines action, action generates feedback, and feedback influences A) reports. B) accounting systems. C) further planning. D) deviations. Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 41) A quantitative expression of a plan of action is a A) variance. B) performance report. C) control. D) budget. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 42) Actual results are compared to budgeted amounts in a A) performance report. B) financial statement. C) production report. D) flexible report.Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 43) Management by exception means management concentrates on A) significant activities proceeding as planned. B) significant deviations from expected results. C) insignificant activities proceeding as planned. D) insignificant deviations from expected results. Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 44) A synonym for deviation is A) planned. B) systematic. C) variance. D) reported. Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 45) A significant unfavourable variance A) should be ignored because of materiality.B) could not result from careless budgeting. C) is the result of proper planning. D) should be analyzed, and measures should be taken to correct the situation. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 46) The product development stage in a product's life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low and decreasing sales. Answer: A Diff: 1 Type: MC Page Ref: 9 Objective: 4 47) The introduction to market stage in a product's life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low and decreasing sales. Answer: BDiff: 1 Type: MC Page Ref: 9 Objective: 4 48) The mature market stage in a product's life cycle corresponds to A) no sales. B ) sales growth. C) stable sales level. D) low and decreasing sales. Answer: C Diff: 1 Type: MC Page Ref: 9 Objective: 4 49) The phase-out-of-product stage in a product's life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low sales to no sales. Answer: D Diff: 1 Type: MC Page Ref: 9 Objective: 4 50) The various stages through which a product passes are called the A) product life cycle. B) production plan. C) market analysis. D) product initiative.Answer: A Diff: 1 Type: MC Page Ref: 9 Objective: 4 51) Product life cycles A) are the same for all products. B) must be considered to effectively plan for production. C) are computerized bicycles. D) have nothing to do with product profitability. Answer: B Diff: 1 Type: MC Page Ref: 9 Objective: 4 52) Authority exerted downward over subordinates is referred to as A) line authority. B) staff authority. C) general authority. D) specific authority. Answer: A Diff: 1 Type: MC Page Ref: 12 Objective: 5 53) Authorit y to advise but NOT command is called A) line authority. B) staff authority.C) general authority. D) specific authority. Answer: B Diff: 1 Type: MC Page Ref: 12 Objective: 5 54) An example of a line department at a jewelry manufacturer is the A) accounting department. B) finance department. C) maintenance department. D) sales department. Answer: D Diff: 1 Type: MC Page Ref: 12 Objective: 5 55) According to the Financial Executives Institute, one function of controllership is A) investments. B) short-term financing. C) provision of capital. D) reporting and interpreting. Answer: D Diff: 1 Type: MC Page Ref: 14 56) The top accounting officer in an organization is oftenA) the controller. B) the treasurer. C) the CFO. D) the CEO. Answer: A Diff: 1 Type: MC Page Ref: 14 57) ________ is mainly concerned with the company's financial matters. A) The controller B) The treasurer C) The secretary D) None of the above Answer: B Diff: 1 Type: MC Page Ref: 14 58) ________ is the designation that provides the greatest orientation toward management accounting. A) CIA B) CMA C) CEO D) CGA Answer: B Diff: 1 Type: MC Page Ref: 14 59) According to the Financial Executives Institute, one function of treasurership is A) planning for control.B) protection of assets. C) investor relations. D) economic appraisal. Answer: C Diff: 1 Type: MC Page Ref: 14 Objective: 6 60) Chartered Accountants are A) internal auditors. B) management accountants. C) external auditors. D) clerical accountants. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 61) The largest Canadian association of professional accountants whose major interest is management accounting is the A) Canadian Institute of Chartered Accountants. B) Certified General Accountants of Canada. C) Government Accounting Institute. D) Society of Management Accountants of Canada.Answer: D Diff: 1 Type: MC Page Ref: 16 Objective: 8 62) A philosophy to eliminate waste by reducing the time products spend in the production process and elim inating the time that products spend on activities that do NOT add value is A) computer-integrated manufacturing. B) just-in-time. C) better late than never. D) added value tax. Answer: B Diff: 1 Type: MC Page Ref: 16 Objective: 8 63) Systems that use computer-aided design and computer-aided manufacturing, together with robots and computer-controlled machines are called A) just-in-time systems. B) robotic-computer systems.C) computer-integrated manufacturing systems. D) manufacturing-robotic systems. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 64) Which of the following factors is causing changes in management accounting today? A) Shift from a manufacturing-based to a service-based economy. B) Increased global competition. C) Advances in technology. D) All of the above are factors. Answer: D Diff: 1 Type: MC Page Ref: 16 Objective: 8 65) Systems that use CAD and CAM together with robots and computer-controlled machines are called A) JIT. B) CMA. C) CIM. D) none of the above .Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 66) Below is a statement from the Code of Professional Ethics for the Society of Management Accountants. â€Å"Maintain at all times independence of thought and action. † It is an example of A) competence. B) confidentiality. C) integrity. D) objectivity. Answer: D Diff: 1 Type: MC Page Ref: 20 Objective: 9 67) Management accountants are similar to CAs and CGAs in that they A) give opinions on financial statements. B) are licensed by the Canadian Institute of public accountancy. C) adhere to codes of conduct.D) are independent of the company they work for. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 68) The Society of Management Accountants has adopted a set of standards of professional ethics which includes codes of conduct regarding all of the following EXCEPT A) competence. B) independence. C) integrity. D) confidentiality. Answer: B Diff: 1 Type: MC Page Ref: 20 Objective: 9 69) Which of the following individu als would likely NOT be users of management accounting reports? A) company presidents B) university deans C) bankers D) chief physicians Answer: CDiff: 2 Type: MC Page Ref: 16 Objective: 8 70) Which of the following statements about management accounting is FALSE? A) It is concerned with how measurements and reports will influence managers' daily behaviour. B) It is less sharply defined than financial accounting. C) Its primary users are organizational managers at various levels. D) It is constrained by generally accepted accounting principles. Answer: D Diff: 2 Type: MC Page Ref: 16 Objective: 8 71) Which of the following statements about ethical dilemmas faced by management accountants is FALSE?Ethical dilemmas A) are clear-cut. B) involve conflict between two or more ethical standard. C) require individual integrity and judgment. D) require the application of ethical standards. Answer: A Diff: 2 Type: MC Page Ref: 20 Objective: 9 72) Which of the following statements about line a uthority is TRUE? Line authority A) is similar to staff authority. B) is indirectly related to the basic activities of an organization. C) is exerted upwardly from subordinates. D) includes the authority to command action. Answer: D Diff: 1 Type: MC Page Ref: 12 Objective: 5 3) Broad concepts or guidelines and detailed practices, including all conventions, rules, and procedures that together make up accepted accounting practice at a given time. Answer: Generally accepted accounting principles Diff: 1 Type: SA Page Ref: 16 Objective: 8 74) The person from whom the controller derives authority to set accounting procedures. Answer: The company president Diff: 1 Type: SA Page Ref: 12 75) Weighing known costs against probable benefits, the primary consideration in choosing among accounting systems and methods. Answer: Cost-benefit balance Diff: 1 Type: SA Page Ref: 11Objective: 7 76) A quantitative expression of a plan of action, and an aid to coordinating and implementing the plan. Answ er: Budget Diff: 1 Type: SA Page Ref: 2 Objective: 2 77) Deviations from plans. Answer: Variances Diff: 1 Type: SA Page Ref: 2 Objective: 2 78) Concentrating on areas that deserve attention and ignoring areas that are presumed to be running smoothly. Answer: Management by exception Diff: 1 Type: SA Page Ref: 2 Objective: 2 79) Authority exerted downward over subordinates. Answer: Line authority Diff: 1 Type: SA Page Ref: 12Objective: 5 80) Authority to advise but not to command. It may be exerted downward, laterally, or upward. Answer: Staff authority Diff: 1 Type: SA Page Ref: 12 Objective: 5 81) The largest Canadian professional organization of accountants whose major interest is management accounting. Answer: Society of Management Accountants Diff: 1 Type: SA Page Ref: 16 Objective: 8 82) A philosophy to eliminate waste, by reducing the time products spend in the production process and eliminating the time that products spend on activities that do not add value. Answer: Just-in-t ime philosophyDiff: 1 Type: SA Page Ref: 16 Objective: 8 83) Describe the major users of accounting information. Answer: In general, users of accounting information fall into three categories: (1) Internal managers who use the information for short-term planning and controlling routine operations. (2) Internal managers who use the information for making nonroutine decisions and formulating overall policies and long-range plans. (3) External parties, such as investors and government authorities, who use the information for making decisions about the company. Diff: 1 Type: ES Page Ref: 2 Objective: 1 4) Explain the cost-benefit and behavioral issues involved in designing an accounting system. Answer: The cost-benefit balance, weighing known costs against probable benefits, is the primary consideration in choosing among accounting systems. The system's value must exceed its cost. In addition, the system's effects on the behaviour of managers should also be considered. The system must p rovide accurate, timely budgets and performance reports in a form useful to managers. Diff: 1 Type: ES Page Ref: 14 Objective: 7 85) Distinguish between line and staff roles in an organization, and give an example of each.Answer: Line authority is authority exerted downward over subordinates. Staff authority is authority to advise but not to command. It may be exerted downward, laterally, or upward. Line departments are directly responsible for conducting the basic mission of the organization, that is, producing and selling a product or service. Staff departments are indirectly related to these basic activities through servicing and supporting the line departments. An example of a line role would be the sales executives, whereas a staff role would include the top accounting executive.Diff: 1 Type: ES Page Ref: 12 Objective: 5 86) Contrast the functions of controllers and treasurers. Answer: The treasurer is concerned mainly with the company's financial matters such as investor relat ions, provision of capital, short-term financing, credits and collections, and banking. The controller is concerned with operating matters such as reporting and interpreting, evaluating and consulting, tax administration, government reporting, and protection of assets. Diff: 1 Type: ES Page Ref: 1 87) Explain a management accountant's ethical responsibilities.Answer: A certified management accountant must adhere to a code of conduct regarding competence, confidentiality, integrity, and objectivity developed by the Society of Management Accountants. An unethical act is one that violates the ethical standards of the profession. Management accountants have an obligation to the organizations they serve, their profession, the public, and themselves to maintain the highest standards of ethical conduct. Diff: 1 Type: ES Page Ref: 20 Objective: 9 88) Explain the role of budgets and performance reports in planning and control.Answer: Budgets and performance reports are essential tools for pl anning and control. Budgets result from the planning process. Managers use them to translate the organization's goals into action. A performance report compares actual results to the budget. Managers use these reports to monitor, evaluate, and reward performance and, thus, exercise control. Diff: 3 Type: ES Page Ref: 3 Objective: 2 89) Discuss the role that management accountants play in the company's value-chain functions. Answer: Management accountants play a key role in planning and control.Throughout the company's value chain, management accountants gather and report cost and revenue information for decision makers. Diff: 2 Type: ES Page Ref: 9 Objective: 4 90) Identify current trends in management accounting. Answer: Many factors have caused changes in accounting systems in recent years. Most significant are globalization, technology, and a shift from a manufacturing-based to a service-based economy. Without continuous adaptation and improvement, accounting systems would be obs olete. Diff: 2 Type: ES Page Ref: 16 Objective: 8

Public Relations Student Society Essay

My name is Jessica T. and I am a high school senior. During high school, I have been very focused on academics, and have also been involved with many extracurricular activities. As I prepare for my freshman year at Central Michigan University, my goals are to be an active member of the Honor’s Program, to be selected for the Leadership Camp and Safari, and to achieve a major in Integrative Public Relations, with a minor in Leadership. Throughout high school, I have been able to maintain an excellent grade point average, while also being active in many different clubs and sports. My current school activities include: Student Council (Historian of the council and Secretary of my class), National Honors Society, Business Professionals of America (Vice President), Cares Charity Club, Varsity Cross Country, and Varsity Soccer. I have also been a member of Pep Club, Foreign Language Club, Yearbook, and Volleyball. Along with school groups and activities, I am an active member of my church youth group at St. Paul’s United Church of Christ. One of my very favorite and most fulfilling events each year is a mission trip, where I’m able help people who may be less fortunate or just need some extra help from their community. A schedule that blends academics with school and community activities keeps me very busy. My ability to have both a school life and social life is something that might distinguish me from other high academic achievers. As I’ve seen with some of my own classmates, many people aren’t able to find a good balance; you either have a â€Å"bookworm† who does not get out much, or students who get out too much and end up failing classes. A crucial skill I had to learn quickly was how to manage my time between school, extracurricular activities, and just relaxing with my friends and family. I love to have fun with my friends, but I also know when it is time to concentrate on school work. The fact that I love public speaking is something that might also set me apart, not only from high academic achievers, but most high school students in general. I do not think you can find many people my age who are comfortable talking in front of people – anytime or anywhere – in either large or small groups. My speaking skills have strengthened my confidence to take on leadership roles when working on an event, and to take charge of a group in order to get things accomplished. Every school year, my friends appoint me as the class coordinator of the school’s Lip Sync Competition, which is actually a dance competition between the four grades. My friends and teachers always compliment me on how I am able to take 32 classmates – all with different opinions and personalities – and persuade them all to agree, without coming across as being mean. I believe my public speaking and leadership qualities will help me to achieve my goals to major in Integrative Public Relations and minor in Leadership. In addition to earning my degree at CMU, I plan to pursue my interest in the university’s volunteer and interdisciplinary programs, and student professional organizations such as the Public Relations Student Society of America. During my visit back in December, I met members of both the Honor’s and Leadership Programs. I was so thrilled that CMU offers programs where I can continue to grow and build on the professional and personal skills I’ve gained in high school. It was also exciting to see that so many students share a lot of my same interests. The Integrative Public Relations degree is what initially sparked my interest in becoming a Chippewa, however the confirmed my decision to attend Central Michigan University. In regards to the Honors Program, I believe I have a lot to offer. The planning and organizational skills I’ve learned by coordinating events through student council and the National Honor Society will help as I work with other members to create and plan fundraising and campus events. My confidence in speaking to large or small audiences will be helpful during classroom discussions or in working with a small team on a class or honor’s program project. Being involved with athletics has taught me a lot about commitment and teamwork, especially how to work well with many different personality types and levels of play. All of these skills will help me in many other areas such as: meeting my new dorm mates, working with fellow students and Honor’s Program members in class or on special events, and ultimately as I earn my degree and begin my new career. Last, but not at all the least, I have a great family. There are four of us – my parents, my little sister, and me. My sister, Sarah, is a freshman at my high school. We haven’t attended the same school since I was in first grade, so its fun to be in school together. I’m looking forward to playing with her on the varsity soccer team this year before I graduate. Family and friends are very important to me, and I love spending time with them. School is also an important thing in my life, and I do work hard to achieve what I need to, to reach my future goals.

Monday, July 29, 2019

Making Financial Decision Based on Financial Information Assignment

Making Financial Decision Based on Financial Information - Assignment Example British Airways Plc and Iberia had merged to form a new leading airline group named International Airlines Group (IAG). IAG is formed, and its shares were listed on London Stock Exchange, on 24 January, 2011. As a result of the merger  with Iberia, British airline’s revenue has increased up 17 percent (to ?9,990 million), and the operating profit increased to ?518 million in 2011 (12 months to 31 December) when compared to the profit of 2010 i.e. ?342 million. Profit before tax in 2011 was ?679 million and in 2010 they had a loss of ?32 million. Fuel costs went up to ?3 billion in 2011. 2011 saw noteworthy hikes in the prices of fuel in opposition to the background of slow recovery of global economy.   British Airways was not resistant to outside factors distressing the aviation industry, but the IA Group which spent a great deal of 2011 in delivering powerful operational and financial performance, was able to establish firm foundations for a brilliant future.  The hike in the operating profit was delivered, regardless of fuel costs in the period, beyond ?3 billion, and up to 34 per cent annually. On the contrary, the cost of non-fuel units went down by 4.2 percent. The operating outcome for 2011(31 December) included charges of restructuring amounts ?12 million and they were chiefly concerned with its divisions. The restructuring charges of ?6 million in 2010 are chiefly relating to the costs of lease exit. The taxation charge for 31 Dec, 2011 was is ?7 million; and in nine months which ended on 31 December 2010 the credit was about ?13 million. Diminutions in corporation tax rate in the UK were substantively passed in 2011. The major rate of corporation tax was condensed to 26 from 28 percent with effect from 1st April 2011, and to twenty five per cent from 1 April 2012. â€Å"Net debt comprises the current and non-current portions of long-term borrowings, less cash and cash equivalents, and other current interest-bearing deposits† (Annual Report and Accounts 31 December 2011 n.d). The position of cash remains powerful with the cash and the cash equivalents to ?1,829 million.   Decisions: The current ratio of British Airways, according to the budget analysis for 2011 is 0.75 (Current Assets/ Current liability, 2774/3683). This means that the company has faces some difficulty in the repayment of its bill on timely basis. â€Å"Current ratio is a financial ratio that measures whether or not a company has enough resources to pay its debt over the next business cycle (usually 12 months) by comparing the firm's current assets to its current liabilities† (Current radio Interpretation 2009). Even though there is hike in the price of oil, British Airways preserves a strong focus on controllable costs, by functioning strongly with the suppliers. On the whole, the operational performance of British Airways is much stronger. It flights are punctual, and passenger are aware of it. 2. Explain the calculation of unit cost s and make pricing decisions using relevant information The unit cost is the cost per standard unit supplied, which can be a single sample of a specified number. When purchasing above a single unit, the total cost will rise with the number of units, other than it is general for the unit cost to reduce as quantity is increased. This discount in long run unit costs which occur from an increase in

Sunday, July 28, 2019

White collar and corporate crimes Research Paper

White collar and corporate crimes - Research Paper Example According to Edwin Sutherland, a researcher who studied the particular subject for many years, the term corporate crime is used for reflecting the ‘criminal activity of persons high social status and in the context of their profession’ (Sutherland 1939, cited in Simpson, 2002, p.6). From another point of view, white-collar crime has been related strictly to business, being considered as the violation of rules that regulate business activities, and not of rules related to other sectors (Geis, 2006, p.176). The specific issue has been considered as of critical importance due to the following fact: the recent financial crisis, of 2008, has severely affected economic activities worldwide. The crisis has been caused mostly because of the lack of effective control on the corporate governance practices of firms in the financial services sector. However, it has been made clear that many firms that controlled a major part of the global market were unable to monitor the activities of their CEO’s. In other words, white collar and corporate crimes had a key role in the crisis of 2008. ... The findings of the empirical research developed in regard to this subject verify the critical role of white collar and corporate crimes in social and economic life. According to Allen (2010) the increase of corruption, as related to the recent recession, has led to the radical increase of fraud, with a particular emphasis on collar crime (Allen, 2010). In 2009 about ‘160 cases of serious fraud were reported’ (Allen, 2010). These cases reveal the relationship between fraud and business activity. However, it seems that corruption can be also related to geography, as revealed in a report of Corporate Crime Reporter (2007) where reference is made to Louisiana, as the region with the highest level of corruption in USA. At this point, reference should be made to the following problem: there is no mechanism monitoring and managing the collection of data related to white collar and corporate crime. As a result, the exact level of damages caused because of white collar and corpo rate crime cannot be estimated (Center for Corporate Policy 2004). The above problem is highlighted in a report of the USA Department of Justice, involving in the years 2001-2006 (Center for Corporate Policy 2004). It is clear that corporate and white-collar crime is a complex phenomenon; its review would help to identify all its aspects and retrieve the measures that would help towards its limitation. References Allen, K. (2009, December 31). Recession pushes white-collar crime to new highs. The Guardian. Retrieved 2012, March 10 from: http://www.guardian.co.uk/business/2009/dec/31/fraud-recession-kpmg-report Benson, M. & Simpson, S. (2009). White-collar crime:

Saturday, July 27, 2019

Essay3 Essay Example | Topics and Well Written Essays - 1000 words

Essay3 - Essay Example In the LEGO: a love story by Jonathan Bender, Bender himself has reconciled his image as an AFOL himself. This, he does as he forges a strong relationship with his wife. He does this as he builds the sets of LEGO, the period during which he also tries to conceive a child and begin a family with the wife. Bender, as an AFOL, hence uses the love for the subculture which he had earnestly studied and experienced, however for a short duration, to register his love for the wife and then proceed to begin the family. The need for the family hence drives Bender, an AFOL, to be interested and even become obsessed with the hobby and the subculture. Also, on his 30th birthday, Bender comes out and begins his interest and the love for the LEGO subculture. This was occasioned by the love for the Lego present that he received on the birth day. So, because of this aroused interest. Bender travelled far and wide many conventions. In these conventions, he gets to several collections of sets of LEGO gathered by other Adult Fans of LEGO and the sellers of Brick link. This, by far inspired the LEGO fan and within two years of experience with the culture in the LEGO community, he was able to write a comprehensive book about the culture. This shows the level of research and experience he had gained within the short period of two years. â€Å"The background of an individual would also have a bearing on the interest and obsession with a hobby†. (Bender, p.56). Those who are not well grounded and experienced with the hobby beyond the childhood games of playing with toys can only be baffled by the diversity o the hobby for the adults. This has the effect of stimulating the need by the AFOLs to obtain a set or two of the LEGO. Just like in the case of Bender, enthusiasm play important part in creation of interest and at times obsession. Because of being enthusiastic about the bronies, majority of these AFOLs find themselves crowding the websites

Friday, July 26, 2019

Should the tax laws be reformed to encourage saving(pro and con) Essay

Should the tax laws be reformed to encourage saving(pro and con) - Essay Example When similar activities are subjected to different tax treatments, households and businesses respond to the tax code rather than the underlying economic fundamentals. Economic efficiency is increased by broadening of the tax base and lowering of the tax rates. The costs of distortions caused by high tax rates will be reduced. These are approximately proportional to the square of the tax rate. Also, a simpler tax code would reduce the considerable resources which are presently devoted to complying with current tax laws; and the freed-up resources could be used for more productive purposes. Another important principle is that some predictability in the tax code would facilitate better forward-looking economic decision-making by households and businesses. (Greenspan, Allan: Chairman 2005) The tax code includes many incentives intended to increase savings to finance retirement, health care, higher education, and so on. These savings incentives, which exempt some income from tax, have moved the current tax system in the direction of a consumption base. Researchers have raised questions about how much if any, net new savings they stimulate. (21st Century Challenges†¦p.73). If designing a tax system from scratch, one based on consumption rather than income, would be better for promoting economic growth. A consumtion tax is likely to encourage saving and capital formation. The retail sales tax, value added taxes, the personal consumption tax and the flat tax are all types of consumption taxes. They vary in their collection points and structure. In future it will become increasingly important for the nation to boost resources available, through greater national saving and enhanced incentives for participation in the labor force. The tax system has the potential to con tribute importantly to those goals, and so at the very least tax reform should not hinder the achievement of those objectives. Importantly, fundamental, thorough tax reform include difficult choices

Thursday, July 25, 2019

Integrated Critique of Richard Dawkins Selfish Gene and Kozol's Savage Essay

Integrated Critique of Richard Dawkins Selfish Gene and Kozol's Savage Inequlites - Essay Example These perceptions are the reason why a lot of people are dying to go to America; to fulfill their American Dream, as it is commonly known. What they don't know that behind this beautiful image of freedom, peace and equality lays a system that is so cruel and selfish that one would reel at just the thought of it. There are many books that are written in the pursuit of enlightening the readers about the negative side behind America's systems. These books are written not to dampen the spirits of the Americans and the aspiring immigrants of America but to show them the picture that America is not a perfect country it may be a haven for some, but there are also some people who may find it otherwise. The book "Savage Inequalities' by Jonathan Kozol is one of the widely read book that talks about the not-so-good-system of America. This paper is aimed at analyzing the contents of the said book, and thereby evaluating the probable cause and effect of this book to its readers. Also, this paper aims to find out whether Kozol's book is able to make an objective point of view regarding America's unfair system. In Jonathan Kozol's book, "Savage Inequalities", Kozol has described the real happenings in the American Public School System. Conducting visits and research in America's public elementary and high schools, Kozol made a shocking discovery: that despite the new age and laws in America about equality in social class and race, discrimination is still happening and it is taking place in the public elementary and high schools; the place where children go to and learn about these stuff. What is more shocking is that it is done blatantly and no one is taking a stand against it. What more, people who can make changes about these things are even choosing not to address the problem and even voting against doing something about it (Kozol, 1991). It is a vicious cycle, really. Children who are educated in public schools that are inferior in quality, both in facilities and in the academic area, would grow up to occupy the lowest strata in the work force . Since they are used to poor conditions, they would be contented to live with the small wages and poor benefits they would be getting from such jobs. They would marry and their children will once again go to such public school. In turn, children of the rich and the middle class go to good public schools - schools that are complete in facilities and have a good faculty and system. These children would be given good education so that when they graduate they will get jobs that are high paying and white collar. And when it is their turn to raise a family, their children will go to the same good public school their parents went to. So you see, the school serves as a capitalist system that requires the reproduction of the division of labor (Bowles, 1972)). The rich and middle class, knowing that these work at their advantage, see no point in improving the system. In fact, they even create policies to maintain their place in the social strata. Inequality in social status is not the only thing that Kozol has discovered in his rounds in these public schools. He has also found out those public schools that house children of color are more inferior in quality. A good example of such school is the public school in East St. Louis. East St. Louis is populated

Wednesday, July 24, 2019

Psychotherapy and Substance Abuse Essay Example | Topics and Well Written Essays - 4250 words

Psychotherapy and Substance Abuse - Essay Example Substance abuse, including tobacco use and nicotine addiction, is associated with a wide range of serious health and social problems. Recent epidemiological evidence demonstrates that 72 conditions requiring inpatient treatment are wholly or partially attributable to substance abuse. Consequently, the estimated annual cost for health care, law enforcement, motor vehicle crashes, crime, and lost productivity due to substance abuse is nearly 1 thousand dollars for every American citizen, including children (Austin, 2005). Such disturbing situation with substance abuse can not but appeal for immediate and effective actions from the government and local authorities. Although the problem of substance abuse is not new, the search for the most effective methods of coping with it is far from being over. Many different prevention and treatment options have been proposed up to date, but none of them can be addressed as the most universal or the most effective. Partially this is due to the fact that substance abuse is a condition with extremely complex and often controversial etiology; partially due to lack of serious scientific research exploring specific mechanisms of recovery. The increasing use of psychotherapeutic interventions in both prevention and treatment of substance abuse suggests that modern researchers and practitioners are taking efforts to finally close this gap. This paper will provide an overview of the most widely used psychotherapeutic interventions in treatment of substance abuse, and provide a detailed insight into the psychological foundations underlying one of the most popular therapies, namely the 12-step model. Main Discussion The official definition of substance abuse proposed by the American Psychiatric Association (APA) identifies several distinct symptoms/patterns associated with this condition. APA defines substance abuse as a "maladaptive pattern of substance use leading to clinically significant impairment or distress, as manifested by one (or more) of the following, occurring within a 12-month period: 1. Recurrent substance use resulting in a failure to fulfill major role obligations at work, school, or home (e.g., repeated absences or poor work performance related to substance use; substance-related absences, suspensions or expulsions from school; neglect of children or household); 2. Recurrent substance use in situations in which it is physically hazardous (e.g., driving an automobile or operating a machine when impaired by substance use); 3. Recurrent substance-related legal problems (e.g., arrests for substance-related disorderly conduct; 4. Continued substance use despite having persistent or recurrent social or interpersonal problems caused or exacerbated by the effects of the substance (e.g., arguments with spouse about consequences of intoxication, physical fights) (DSM-IV, 2000). Apparently, the core characteristic of substance abuse is continued use of alcohol, tobacco, non-medically prescribed medications, drug or chemicals, which commonly leads to recurring socially negative consequences. Substance abuse is believed to be the major predictor of more severe conditions, namely substance addiction or dependence (Onken & Blaine, 1990). However, one should distinguish between them: abuse and dependence differ from addiction that involves a compulsion to continue using the substance

The marketing strategies of louis vuitton Research Paper

The marketing strategies of louis vuitton - Research Paper Example In addition, the motivation of its employees can be considered a marketing strategy of this company because of the fact that these employees provide such great services to the customers that the latter are encouraged to return to the Vuitton stores (Christensen et al 38). The management at Louis Vuitton has created a relaxed environment and it is a fact that most of the time, the managers are indistinguishable from the other employees because they do not simply give orders to their subordinates, but they also accept feedback from them and are ready to get alternatives to their decisions. This helps to show that although they have managers, the employee teams at Louis Vuitton are obviously in their later stages of development and are very comfortable outside their predefined roles, displaying high levels of motivation. The management has come to the realization that any attempt to put any verbal barriers between themselves and their employees ensures that employees have the freedom to interact with the customers so that they can efficiently serve them. The marketing of the Louis Vuitton products is not only being done at a local level, its marketing campaigns are also conducted at a regional, national, and international level. This has been found to be the best way to ensure that these products reach a wider audience than they would normally have if marketing were done at only the local level. The professionalism of the marketing staff at Louis Vuitton has enabled it to compete against other organizations effectively attempting to market similar products and in fact, it has developed an edge over them in the market. Louis Vuitton always aims at being the best in the marketing of its products so that the relatively low level of its competitors in the marketing business has worked towards showing that this company has the top quality of work that is done within it. The marketing of the Louis Vuitton products tends to be done using all the media available, both vis ual and print, to ensure that a much wider audience is reached than anticipated (Wang and Lin 401). This has worked towards guaranteeing the success of this company’s product within the market for a long time since the marketing strategy adopted has been one that retains the attention of its audience. One of the best means through which the Louis Vuitton products are marketed is online since there are billions of users of the internet who are often a ready audience. Because the internet is a leading tool in marketing, this is where most companies and other institutions go to when they need to acquire products for the use of their clients, and Louis Vuitton has not been left out of this marketing strategy. Marketing online has ensured that the clients of this company stay up to date with the current product so that they are able to get the best out of it. One of the marketing strategies that have been adopted by Louis Vuitton has been the use of customer relationship marketing

Tuesday, July 23, 2019

Jacqueline Kennedy as a Writer Research Paper Example | Topics and Well Written Essays - 2000 words

Jacqueline Kennedy as a Writer - Research Paper Example Historians agree that in this phase of her life she was independent of men and learned to make it on her own embarking on her editing career after twenty-two years without employment. Her husbands had both died and her children were busy at school. In the weeks near her death, she read the manuscript, edited the book and sent a fax to the author detailing suggestions to be edited and possible direction for the conclusion. She did this despite her poor health and grave illness (Spoto 24). Jacqueline Kennedy was born as Jacqueline Lee Bouvier in July 1929. She attended the George Washington University, where she graduated in 1951. Soon after graduation, she was employed as a photo-journalist by the Washington Times Herald. She married John F. Kennedy, a senator who became United States president in 1961. Andersen affirms that â€Å"After the assassination of John F. Kennedy in 1963, she vacated the white house and moved with her children (Caroline and John Jr.) to New York† (2). After a period of mourning and notable absence from the public scene, she married A Greek shipping magnate, Aristotle Onassis in 1968, who had a son, from a previous marriage, named Alexander. In 1973 his son was killed in a tragic plane crash. Months of depression led to deteriorating health and Aristotle succumbed to his ill health in 1975. Jacqueline Kennedy Onassis was a widow for the second time. She moved permanently to New York and sought employment in publishing as an escape from the ill-fated turn of events in her life. Her career choice was in synchronization with her passion and enjoyment of literature and undergraduate major (French Literature). Her children were old enough and therefore required less attention and time demand. Jacqueline could accord more time to her work. She was a talented writer as well as passionate about literature. Kuhn states that â€Å"though people often didn’t realize it, Jackie was talented and her teachers had noted her abilities early in her life.  

Monday, July 22, 2019

Husbands & wives are working Essay Example for Free

Husbands wives are working Essay The study I am reviewing is Do Husbands contribute more to domestic tasks when their wives are working? This study has been researched and concluded by S. Bond. As the title suggests, this study tries to quantify the correlation between families where both partners work, compared to stay at home wives with working husbands. There have been numerous studies carried out in the area of conjugal roles in the home by sociologists such as Young Wilmot, Oakley and Martin Roberts. The writer uses information collected in the Social Trends Survey 1991 to ascertain if the new man role is still evident. Theoretical Context of the Study In this study the writer does not indicate which theoretical context he has used. I believe this study to be based upon the feminist approach, as he frequently makes reference to the roles of men and women. Specific references to the new man in the 1980s and how it did not last, displaying the stereotypical roles of males and females to be true. Methodological Approach and Methods Used The methodical approach used by S. Bond is the Positivist approach as they have used Quantitative data to collect its results. A questionnaire was used allowing the researcher to assemble the statistics that can then be easily quantified. This is possibly the easiest form of gathering information to answer specific questions and giving clear answers. The researcher has established their conclusions by using this source and produced primary data. The researcher has carried out the questionnaire on a small scale asking 10 cohabiting couples that were friends or parents of friends. It was compiled using questions to gather information on their input roles inside the household, and the time spent fulfilling these roles. As the researcher states in the report this was a quick and cheap option as they were on a limited time scale. Out of the 10 couples used 5 had the females permanently at home while the other 5 female partners worked full time. This was to see if the males in the home shared any more domestic duties as their partners worked the same hours. The questionnaire is made up of closed questions to make it easier for the researcher to turn the information into numerical data. The researcher shows how by using a questionnaire that they are using a form that is confidential and do not require any form of identity such as name or age, as there is an ethical issue in the research. The title of the questionnaire gives a clear idea of what the exact research is about, helping those taking part. The researcher collates the findings in graphs and a table. It gives a clear reading of the results. The researcher would have had to look at what method would give the best validity and reliability. A questionnaire would give the researcher good reliability.

Sunday, July 21, 2019

Importance of Informed Consent in Client Decision-making

Importance of Informed Consent in Client Decision-making Informed consent is not only a basic right of all clients, but it also helps to protect the clients privacy and can be utilized to empower them to make their own educated decisions about aspects of their own therapy. Ideally, the goal of the practice of informed consent is to provide patients with the most relevant and accurate information regarding their own treatment, so that they can decide for themselves to become involved and willing participants in their own therapy sessions. One of the best methods for instituting informed consent practices is to establish a protocol for enabling clients to make their own educated decisions. It is important to note that the practice of informed consent carries with it a number of legal implications as well, primarily due to the fact that its purpose is to protect the rights and privacy of the client. From a legal standpoint, there are three aspects of informed consent that are of primary concern: the clients capacity for rational decision-making, the clients comprehension or understanding of the information, and the clients voluntariness, which ensures that decisions made by the client are of their own free will. For the therapist, informed consent governs many aspects of administrative duties as well, such as confidentiality, record-keeping and maintenance, and the transfer and disclosure of client files. While these aspects are more clearly defined in terms of what therapists can and cannot do, therapists are also left with the additional task of ensuring that all clients are properly educated and informed about procedures and the legal implications and also that each individual client has the ability to comprehend such information and make decisions regarding their own treatment. It is this aspect of informed consent that often lacks such clearly defined rules and is often a matter of judgment on the part of the therapist. Adequate informed consent is becoming increasingly important for todays mental health professionals, as more and more people are seeking individual or marital counseling as a means of improving aspects of their own lives or relationships. In all aspects of healthcare, the appropriate procedures for obtaining adequate informed consent are still debatable. Because therapists have the unique opportunity to be able to work with clients in order to improve decision-making skills, this process is even more important. The goal is not to steer clients in any one direction or another, but rather provide each client with all of the information in a manner which they understand, be able to answer questions regarding the policies, and enable each client to make their own educated decision about what is best for them and their particular situation. Informed consent for therapists is often more difficult when faced with clients who may be in danger, under psychological distress, or faced with a domestic violence situation. Often, these clients may lack the ability to make rational decisions or may be fearful of participating in their own therapy due to the risk of confidentiality breaches and concern for their own personal safety. In this instance, it is often the therapists responsibility to not only offer additional reassurance regarding confidentiality, but also accurately represent the legal implications of informed consent and if and when records may be disclosed, along with what kind of information can be shared and under what circumstances. In addition, when there is a great deal of psychological distress present, it may be necessary to reiterate policies at a time when clients are more stable, and also take greater measures to enable the clients to adequately make their own decisions. In cases where a client lacks the capacity to make informed decisions on their own, due to age or disability, a parent or guardian may be necessary in order to provide adequate protection of the clients rights and sign legal documents. In terms of comprehension of the information provided, therapists should frequently have question and answer sessions with the client regarding the goals of treatment, client participation, availability of other services, expectations, and any risks involved. Clear communication and guidelines are the best way to ensure that a client adequately understands not only the purpose of treatment but their roles and responsibilities as well. Informed consent procedures for therapy can be seen as more than just legal practices. The continuously evolving methods of ensuring informed consent for clients also further enable and empower clients to educate themselves, take an active role in ensuring their own well-being, and learn to make more choices regarding their own personal care.

Life Success Of Bill Gates

Life Success Of Bill Gates The traditional definition of leadership by Webster dictionary states its an interpersonal influence directed towards the achievement of a goal or goals. Leadership is a dynamic relationship based on mutual influence and common purpose between leaders and collaborators in which both are moved to higher levels of motivation and moral development as they affect real, intended change (Friedberg K and Friedberg J, 1996). Using the key words here such as influence and change, history has her fair share of leaders. In 1974, TIME magazine published a special section on history greatest leaders where a variety of individuals were asked to name their selection and a large number of people were nominated. Each for a different reason but mostly because they created a culture of influence and brought upon change. With the myriad of eligible entrepreneurs contesting to be great leaders of today, we dissect and analyse the lives of two living legends that have become household names in the world, William H Gates and Oprah Gail Winfrey. Two distinct individuals driven by ambition have become the core subject of business educators to delve into what makes them great leaders and like the old mythology, the search of the Holy Grail (Pearce T 2003). Famously known as Bill Gates, an American businessman, philanthropist, software executive and founding father of Microsoft Corporation, he is also the worlds second richest person (Forbes Magazine 2010). He is one of the best known entrepreneurs of personal computers revolution (Bellis M, nd). Oprah Winfrey a television host, producer, philanthropist and one of the most influential women in the society today, was ranked the richest African-American of the 20th century. She is credited for revolutionising the intimate confessional form of media communication (Wikipedia). 2.0 LIFE AND SUCCESS OF BILL GATES A personal computer in every desk and in every home (Keegan, Davidson Brill, 2003) A simple vision made him possibly the greatest visionary of our times. Bill Gates born to a prominent defence lawyer and a school teacher was introduced to computers at a very young age. He was enrolled in Lakeside Elementary School when his parents noticed his deep interest in computer and programming. After dabbling in various programming software, he developed his first software programme for controlling traffic under Traf-Data and sold it for $20000 (Paluri R K, nd). Following the release of MITS Altair 8800 based on the Intel 8080CPU in 1975, Gates and his best friend Allen started their own software company Microsoft. In 1976, when Microsoft was registered with the Office of the Secretary of the State of New Mexico, Gates dropped out of Harvard (Wikipedia). From releasing a version of FORTRAN language for microcomputers in 1977, they went on to introduce a version of COBOL 1978. In 1979, a new version for BASIC was developed by Microsoft. Gates focused on product development, harvesting best talents and intelligence, and introducing innovative and aggressive marketing strategies transforming Microsoft from a million dollar company in 1978 to a market leader in software with revenues in billion dollars by 2002 (Des Dear Love 2002). Resigning as CEO in 2000 to spend time with software architecture and passing the torch to Steve Ballmer, his childhood friend, he and his wife Melinda have built a foundation to support philanthropic initiations on global health and education (Fritz J, nd). 3.0 LIFE AND SUCCESS OF OPRAH WINFREY Oprah Gail Winfrey born in rural Mississippi to a teenage single mother is an African American television host, for the multi-award winning, self-titled talk show. She is also the greatest black philanthropist known to date who is one of the most influential women today (Wikipedia). Raised in a difficult childhood in a ghetto and an abusive one, she was not only raped by relatives but also got pregnant at the age of 14. Oprah Winfreys life turned when she lived with her father in Nashville and attended high school there. She was academically successful and became an incredible speaker which earned her a scholarship to Tennessee State University (Fry E). With her publicity at being a good speaker in University she landed her first job as a television co-anchor. Graduating with a degree in communications she became a news anchor at WLAC-TV in Nashville, later in Baltimore for the 6 o clock news. In 1984 she hosted AM Chicago which became the highest rated talk show within a year. The show was renamed The Oprah Winfrey Show in 1986. In 1988, she founded Harpo Studios (Harpo Inc.) to take over the show. In 1990, movies projects, she ventured into acting projects and gradually progressing to the launch of O, The Oprah Magazine. The initiation of Oprahs Book Club star ted her multimedia breakthrough. In 1987, The Oprah Winfrey Foundation and in 1997, Oprahs Angel Network was founded respectively for charity (Allen S). Oprahs talk show is all about encouraging the peoples potential, making them feel safe and affirming their personhood (Davis P). Oprah Winfrey once said As a young child I had a vision, not of what I wanted to accomplish but I knew that my current circumstances would change. That dream propelled her to success (Entertainment Executive 1991). 4.0 THEORIES ON LEADERSHIP Leadership theories have evolved through the years beginning from archaic ideas such as The Great Man Theory being self explanatory to more civilised, refined concepts. The trait approach identified a group of traits were positively associated with leadership such as intelligence, self confidence, initiative and persistence. However this is in no relation to effectiveness (Stogdill 1948, 1974). The behavioural approach took focus on two dimensions creating leadership styles; task-oriented behaviour and relation-oriented behaviour (Stogdill 1948) on organizational outcomes (Blake Mouton 1964). These approaches pay too much attention to the leaders perspective not considering the followers. The situational leadership model ( Hersey and Blanchard,1982) emphasises leadership flexibility and adaptation, the contingency model (Fiedler,1967) is much more consistent with less flexibility and the path-goal theory (House and Mitchell, 1974) assumes that leadership styles not only vary with different subordinates but in different situations. This theory is based on the assumption that situation moderator variables are easily identified but it is subjective to individual inference which change the actions and outcomes. Servant leadership stems from the notion that leadership arises out of a desire to serve rather than a desire to lead (Katzenberg and Smith, 1994). Asking questions, providing opportunities and seeking a common understanding instead of consensus to make any particular decisions were thought to be qualities that make a leader. Transactional leadership has remained the organisational model which is built around a person who needs to get a job done, has power and perks, striving to work in the current system with short term goals. The shift to use transformational leadership has more meaning with morals and ethics, focusing on missions and strategies, making it more meaningful and challenging with long term goals (Liu J and Liu X, 2006) Leadership is a complex process in which leaders, followers and the situation interact with each other usually one or the other theories overlap in reality. 5.0 LEADERSHIP QUALITIES OF BILL GATES AND OPRAH WINFREY Using Kouzes J and Posner B survey as a basis where common characteristics of leaders were formulated after interviewing 75,000 people, below are the characteristics present in both of our personalities discussed. 5.1 LEADERSHIP QUALITIES OF BILL GATES PASSIONATE He is a Harvard dropout (Richard D). While it is every Americans dream to be selected into Harvard University, he stopped his education halfway with the strong passion to pursue his dream for software architecture. VISIONARY A computer on every desk and Microsoft software on every computer (Paluri RK). This is a dream that propelled Gates to his overwhelming success and realising that dream proves him to be a far visionary. INTELLIGENT Starting at a very young age he began dabbling at computer programming (Walter I). He believes in intelligence and with that you can achieve almost anything in the world. His parents observed their sons intellectual capacity and enrolled him in private school (Wikipedia). INNOVATIVE Creating new versions of FORTRAN, BASIC and created MS DOS for personal computers (Des DearLove). He also realised that internet was taking the world over by storm and not to be left out in the rat race he incorporated Web in his advancement. He spoke in April 2002 that in the upcoming digital decade the tools created in the next 10 years will be the best tools for empowerment and productivity the world has ever seen.( Krames J A) STAFF ORIENTED He coined the phrase digital nervous system to speak of a culture that encourages the workforce not only to think but to share their thoughts (Gates 2002). His company engages in a ritual known as THINK WEEK twice a year where he reads almost 100 mails and ideas from his employees (Dvorak D). COMPETITIVE Constantly meeting rivalry such as Apple, Google. With the advent of Windows system, Microsoft won over the rivalry of format with Apple (Richard D). His competitive nature suggests that to maintain high standards in the global economy is innovation and hiring a workforce that consists of the worlds brightest minds (Gates 2007). DIVERSE Employment of staff from around the world harnessing intelligence (Krames J A, 2003). He gained even popularity in China during his visit there with his charisma. (Microsoft Presspass, 2003) HUMBLE The idea is not just to make money but to give something in return, the knowledge and the software. Evident in his character is the fact that he employs his own childhood friends or individuals he knew from his past to participate in the rise of Microsoft. He values the people he comes to meet and know such as Steve Ballmer and Paul Allen. CREDIBILITY Though the government opened antitrust trial against Microsoft challenging Bill Gates credibility where it accuses Microsoft of bundling its internet explorer browser with its Windows OS to eliminate Netscapes Navigator browser (Brinkley J, 1998) ENTHUSIASTIC -He has shown his zeal in many of his undertakings such as business, golf, and donations (Lesinski, 2007). CONFIDENCE At an early stage he was confident he could sell his idea to a huge company like IBM and made it materialize (Des DearLove) TRUSTWORTHY His team constituted of people he worked and studied with and brought only his trusted friends to start a small team (Wikipedia) PHILANTHROPIST- Funnelling large amounts of his wealth through The Bill and Melinda Gates foundation to raise standards in health and education. Caring for the lesser fortuned population despite having abundant wealth (Bill and Melinda Gates Foundation). ASSERTIVENESS Due to multilevel and cross-sectional communication between his employees he is able to know their needs and respect their opinions while maintaining his goal (Gates 2002). 5.2 LEADERSHIP QUALITIES OF OPRAH WINFREY ENTREPRENEURSHIP She transformed from media talk show host to media industry mogul millionaire. As a simple girl who ventured into news anchoring, she surpassed many obstacles to become one of the most renowned individuals in the movie or television industry. Harpo Inc is an active supplier of motion pictures, produces not only Oprahs talk show but also produces Rachel Rays, Dr Phils and Dr Ozs shows (Wikipedia.) CONFIDENCE As told to business partner Gayle King I dont know what the future holds but I know who holds it (Baldoni J, 2008). To be a successful black in the movie industry which is dominated by the Americans is a formidable task. Oprah once said, It is confidence in our bodies, minds and spirits that allows us to keep looking for new adventures, new directions to grow in, and new lessons to learn which is what life is all about (Fry E). INNOVATIVE Though the mainstay of her career is the confessional form of talk show, she went on to create Harpo Productions Inc, Harpo Films Inc, Harpo Studios Inc, and Harpo videos. She expanded her empire by forming Oxygen Media LLC which includes a women cable TV network and internet site. In 2000, O magazine was launched (Jet 2003). INTELLIGENCE Though she had an unstable childhood that did not deter her from obtaining a degree in mass communications from Tennessee State University and carving her path in the entertainment industry INFLUENTIAL Changing the lives of many Africans and African Americans especially the down trodden. The 66th U.S. Secretary of State, Condoleezza Rice describes her as a woman of moral character and source of strength for millions of her admirers (Rice C, 2006). INTEGRITY She is true t her work and keeps control of her products and her image not over marketing it. She believed in keeping control of her branding and being in control of Harpo Inc. (Baldoni J, 2008). CHANGE She is people driven bringing change to the lives of the young African girls. She used her past as a lesson and channelled it to a positive growth and lesson for others. Her metamorphosis is certainly laudable. PHILANTROPHIST Starting the Oprah Winfrey foundation to support the education and empowerment of women, children and families in the United States and around the world. Her caring nature allows her to empathize with the unfortunate. Post hurricane Katrina, she donated her own money to build new home for 65 families. She is also actively campaigning victims of abuse to find justice so that they can move on. She is championing her cause with the sole message that I did it, so can you (Rice C, 2006). CREATIVITY She created a reality show hosted by Nate Berkus called the Big Give encouraging others to give and aid the less fortunate. She also formed Oprahs Angel Network to inspire people to make a difference. STRENGTH Despite coming from a dysfunctional home and being molested by family she managed to make the mess of her life into a message for other women. Most individuals tend to cocoon themselves to cope with the post traumatic stress disorders or rebel at life due to dysfunctional family background but she is proof of dealing with misfortune in a positive manner. HARDWORKING She worked her way to the top with her skills and opportunities strewn in her way. VISIONARY The Oprah Winfrey Leadership Academy for Girls inspired by her humble beginnings to provide educational and leadership opportunities to academically gifted girls from impoverished background. She became a visionary for others after obtaining such success in her life. TALENTED She is not only an honours student, winning oratory contests and skilled in public speaking, she has indulged in acting in movies, became a famous talk show host and television programmer. 6.0 SIMILARITIES AND DIFFERENCES IN BILL GATES AND OPRAH WINFREY 6.1 EARLY YEARS Gates was a young visionary who had a dream which he ambitioned to full fill. He was born into a family of standing who valued his intelligence and supported him in his undertakings. Winfrey was a lady who was presented with an opportunity and she used that chance to create a dream and then envisioned a future. Coming from a past of difficult times without supportive parents, it was a bold and courageous move to achieve what she has today. Two different upbringings and knowledge foundation but both proved to be great leaders of our time. Gates was an intelligent individual but a university dropout by choice, but Winfrey used her education and oratory skills to propel her forward. Both are leaders using different foundations to grow. This shows the use of situational leadership in their decision making. 6.2 LEADERSHIP TRAITS IN GATES AND WINFREY 6.2.1 Transformational Gates and Winfrey both exerted transformational leadership qualities. In the early days of Microsofts birth, Gates was more transactional, he was driven to get his vision across, and using the position he held, he focused on tactical issues on a daily basis. He relied on the existing structure to maximise his output. Using MS DOS as a foundation to license it and sell it to other personal computers (Richards D). Software programming was the mainstay of his indulgence and finding the core programmes was a challenge. When IBM approached him to do his programming it was his breakthrough in the networking world. He wanted more and with that dream Microsoft was born. Gradually when he left IBM he transformed Microsoft to be an organization which identified human potential and talents with larger mission and strategies, had long term goals which had more meaning( Wikipedia). He kept redesigning jobs to keep them challenging. Winfrey was not a leader in her early years, being a struggling African American herself; she paved her career with short term goals and opportunity. When she had her breakthrough she practised more situational leadership qualities to ensure she made improvements and progress based on needs and ideals of the populations. She took what was offered to her and climbed gradually to the top. Her transformations were based on change. She brought change to the African society in general and mostly the women. She transformed the thoughts of people to rise from the ghettos and reach for the stars. She generously gave hope (Allen S, nd ). She also managed to penetrate the white dominated entertainment industry though acceptance of a black woman was an issue. Influential Both individuals are influential to mankind, creating a class of believe and a sense of idolism in the world they have introduced a metamorphosis in the entertainment and technological revolution. Microsoft and Bill Gates are almost synonyms in the computing world (Gates 2008). The blacks mainly from the African continent are faithful and devout worshippers of Winfrey (Black Enterprise). Philanthropic Winfrey has been described as a person with warmth and deep love, an abiding commitment to the principles of goodness and generosity that transcend any individual (Rice C, 2006). Melinda Gates seeing that malaria was a transmittable disease in the African continent causing the death of millions decided that it was a vacuum that does need to be stepped into. Melinda and Gates Foundation provide more than a third of worlds entire malaria-research funding. They also funded the creation of a synthetic form of artemisinic acid, a drug to combat malaria (Bower A, 2006). Their magnanimous natures of caring for the population and channelling financial aid to the needy have made them both philanthropic idols (Alleyne S, nd The New York Times June 2010). Passionate Gates does not only thrive on profit, if he did he would not have stepped down as CEO and allow Steve Ballman to continue, instead he moved to concentrate on his primary passion that is software programming and actively nurturing his charity foundation. Winfrey too does not make business decisions purely based on profit. She develops partnerships and ventures in instinct and utility (Alleyne S 2008). Employee relationship Gates usually involves his employees in the think tank of Microsoft, having twice yearly meetings to harvest new ideas or resolve old issues. His relationship is purely business like in nature (Dvorak D). He is almost beaureaucratic in leading with his employees though financially rewarded are tired of being overworked and have temporarily opted out. His monopolistic character in the early days of Microsoft gradually transformed from an autonomous approach to be involved only with the broad strategy (Heller R, 2006). However Oprah being in touch with her emotional perspective of nature thinks taking care of employees and rewarding them occasionally is the path to be a good leader. Debbie McElroy, a head hunter for the Lucas group said, Employees get a six week vacation in their first week at Harpo. The pay and benefits are exceptional. (SellersP, nd). Named as the Worlds Greatest Boss by the Chicago-Sun Times newspaper, she went cruising with 1,700 employees all expense paid in 2009. In 2005, it was a company vacation to Hawaii (Bieganski M, 2009). 7.0 CONCLUSION What makes a good leader? Leadership can vary depending on situation and background of the leader. The personalities chosen to define leadership in this assignment are from different backgrounds, Oprah being from a dysfunctional and uneducated family and Gates from an educated and family of standing in society. The two individuals are also yin and yang in race; one is a white American and the other of African American origin. They differ in the upbringing, values, goals and vision in life. The industries they are involved in are different, Oprah in the entertainment industry and Gates in the software industry. Nevertheless, amazingly both of them are leaders of the generation today. Both are successful, talented and influential billionaires. The similarities they share also include their common interest in philanthropy and giving away their earnings to the population to help the needy and to connect to the population. Both these leaders are charismatic, but Gates is through his business skills and Oprah is through her general caring nature and love for people. Oprah does not believe in doing the marketing her business, over merchandizing her products and always kept in control the on goings of her company allowing her partner only 10% of the business control. Whereas Bill Gates handed over the day to day affairs in 2000 to Steve Ballmer and finally resigned in 2007 to completely hand over the business to his partner. He practised empowerment as part of his leadership quality but Oprah though allowing others to carry out the designated jobs approval was always maintained by her. Both our leaders in the assignment are with varied qualities; however, they are still great leaders of our generation.

Saturday, July 20, 2019

Ballistics :: essays research papers

In 1784, someone using a flintlock pistol shot Edward Culshaw. In those days, there were no bullets, as we know them. Gunpowder and a ball of lead were put into the gun’s muzzle and packed with paper wadding. A spark made when the gun’s hammer struck some flint at the back end of the barrel ignited the powder. When the constable examined Culshaw’s wound, he found a piece of newspaper used as wadding to pack the powder in the killer’s gun. The prime suspect in the killing was a man named John Toms. When a piece of newspaper found in Toms’ pocket was compared with the piece found in the wound, the pieces fit together like two pieces of a jigsaw puzzle. Based on the evidence, Toms was easily convicted. The Toms case was probably the first in America in which ballistics was used to solve a crime.   Ã‚  Ã‚  Ã‚  Ã‚  Much like in Toms case, most investigations start with a crime having been committed. Forensic ballistics and firearm investigation start when there are bullets, cartridges, a weapon, or any combination of the above found at a crime scene. With the evidence, a crime lab can search for clues on these items that could lead to a suspect or possibly prove that the items were used in the crime. By comparing the markings on bullets or cartridges found at the scene with those fired from a suspect’s weapon, a ballistics expert can often determine if the rounds came from the same weapon. Just the act of cycling a cartridge through a weapon without firing it can leave permanent scratches in the case that are unique to the weapon.   Ã‚  Ã‚  Ã‚  Ã‚  When a suspect’s weapon is examined in the lab, it will be test fired into a box filled with cotton or a tank of water to provide the examiner with the bullets and cartridges with a known history. Using a microscope, the known cartridges are compared with the ones in question. With some patience, skill, and a little luck, experts can definitively say that a certain firearm and no other fired this bullet, or ejected this cartridge.   Ã‚  Ã‚  Ã‚  Ã‚  The value of luck cannot be overstated. A bullet may leave the muzzle of a weapon at over a thousand feet per second and slam into a concrete wall. This may deform the round beyond all recognition. Just about anything can and does happen to flying projectiles.