Punishments in Primitive Soceity Essay

Introduction: The most usual criteria for punishment in primitive societies is the principle of â€Å"Eye for an eye†. According to this principle if a person has taken the eye of another the chief orders that the eye of the criminal should be taken.Blood for blood is the ancient principle of retribution in primitive societies. Thus punishment is based on retributive principle. This is so since most of the tribal people believe that crime is a violation of divine system or rules. Hence it is believed that the criminal is evil and should be given suitable punishment so that he may become free from evil.The evil souls must be punished. Besides retribution, another basis for punishment is compensation of the loss. Punishment in the form of fine is usually based on this principle. A fine is imposed since it compensates the loss.But the most important principle in the primitive system of punishment is the principle of collective responsibility.According to this principle punishment is not necessarily awarded to the individual who has committed the crime but his family, clan and local group may also be punished. For example, punishment of death is given for a murder, but this punishment may not be awarded to him who has murdered.In his place some other member of his family, group or clan may be killed since the group is collectively responsible for the criminal act of each member. CHARACTERISTICS OF PRIMITIVE LAWS It is a part of natural and supernatural principles. It is based on kinship types. It is originated from the moral and ethical notions and public opinion. In primitive law there is no difference between civil law and criminal law. Primitive law doesn’t distinguishes between crimes and torts, public and private issues. It gives importance to sin and supernatural punishments. In here kinship group looks after law, therefore, there is collective responsibility for protecting the law. Kinds of Evidence (a) Oath. The offender has to take an oath and then he is asked to state whether he has committed the offence or not. It is generally believed that, if the offender tells a lie, he falls a prey to the supernatural anger for taking a false oath. (b) Ordeal. Sometimes the persons accused are put to torture in primitive societies before the declaration of judgment in criminal cases. If the accused persons escape without injury, they are acquitted as they are supposed to be not guilty. Kinds of Punishment 1. Different types of punishment are prevalent in different primitive societies. While in some societies compensation and social extermination are the more usual punishments, in other societies different types of physical injuries are inflicted as punishment. Similarly, in some societies fines are imposed and community feast is demanded to wipe off the crime. 2. Capital sentence is generally given in a case of homicide; but sometimes the death penalty is given to one of his family members or to one of his kins instead of inflicting it up to the person who has actually committed homicide. 3. They-believe that it is not the individual who is regarded to have been wronged but the whole kin-group to which he belonged and his kin-group, therefore avenges itself on the kin- group of the accused and not necessarily on the accused himself. 4. In some other societies the criminal is publicly insulted by blackening his face and carrying him through the entire village seated on a donkey. In America, in a tribe an unfaithful wife is given the punishment of death by drowning in water. In an Uganda tribe there is provision of jail for the criminal. The criminal, however, can be set free for a night. 5. If the crime is very serious the criminal is fixed to a pole till he dies. Murder is usually punished by capital punishment but most of the tribes do not have the provision for hanging till death. The provision for jail, however, is very exceptional. Usually, one does not find prison houses in tribal societies. 6. The misbehavior done to an ordinary individual is lightly punished, when the same misbehavior done to a chieftain is punished severely. For example, adultery with the wife of a king or chieftain is a capital crime and punished with death whereas adultery with some ordinary individual is not punished so severely. 7. The punishment of imposing a fine is not found among the punishments for crimes in primitive societies. Where fines are charged in a primitive society, they are paid by way of compensation to the aggrieved party. 8. The accused, very often, has to give a feast to the whole village in compensation for his crime. Even in case where fines are paid by way of compensation for the wrong done, attention is paid to the person who has done the wrong as well as to the person who has been wronged, if a person of a low standard offends a person of a high status, the find imposed is very heavy. But, if a person of a high status offends an ordinary person, the amount of compensation is very small.

East Asian Art Essay

One mark of how developed a culture is its art forms. The arts are a large aspect or subdivision of a culture. So much of a culture’s beliefs and traditions are reflected of expressed in various art forms. Art is made by an artist, an artist’s way of seeing and interpreting things are dictated by the culture of the society of which he is a part of; this is the relationship of the arts and culture. They have a link that cannot be severed. Ancient art forms that are reflective of a societal culture can include architecture, calligraphy, culinary arts, dance, drawing/ painting, fashion, music, language, literature, sculpture, crafts, and theatre; all these are represent the rich culture of a society. Some new and modern art forms that have been brought upon by technology include film and photography. As for East Asia, in geographical context, it is the region of Asia covering 12, 000, 000 square kilometers, which is 28% of the whole Asian continent. Countries in the East Asian territory currently include Mainland China, Hong Kong, Japan, Macau, Mongolia, North Korea, South Korea, and Taiwan. East Asia being the home of some of the first great and influential cultures and civilizations, their ancient works of art would be a good area of study to understand how their culture developed. During the ancient times, the major societies that served as the cultural roots of the region are China, Japan and Korea. Understanding how their culture began through the events that transpired in the first 500 years of the Common Era that contributed to the development of their art can give us an insight on what their culture was and how the present culture of the region came to be.

FINAL EXAM Essay Example | Topics and Well Written Essays - 250 words

FINAL EXAM - Essay Example These days a lot of weapons with large magazine capacities are available on the market. The gun models used for this most recent Aurora shooting have been revealed by the local police chief but it is claimed that talking about the gun model just happens to be a distraction as â€Å"when it comes to weaponry and mass shootings, the issue to focus on is magazine capacity† (Barrett). Now though the gun-control advocates might shift focus to call for controlling the large magazine capacity weapons at a national level, another sad bit is that it is quite tough to ensure that the names of all the emotionally and mentally sick people exist in the background-check system that one goes through when buying guns. However, laws should be passed to limit gun possession further as â€Å"unstable individuals should not have access to any kind of weapon† (Thornburgh). Concluding, this much becomes clear that the pattern of opening fire in a public place has not led to successful gun control policies which could be implemented nationally. Instead of obsessing about which gun models to confiscate and which to sell, focus should be shifted to the magazine capacity and identification of the mentally sick people. Barrett, Paul M. â€Å"After Aurora: Gun Control, One More Time.† BloombergBusinessweek. 20 Jul. 2012. Web. 14 Aug. 2012.

(Choose the Topic) Essay Example | Topics and Well Written Essays - 750 words

(Choose the Topic) - Essay Example The story subsequently follows these dissenters, Bernard and Lenina, as they meet a guy named John who was born and fostered outside the bounds of society. While World State has advanced a nearly complete utopian vision, one may doubt if the individuals in this society are truly fulfilled. This essay implements Maslow’s hierarchy of needs in examining the extent that the characters in the text have achieved self-actualization. Abraham Maslow was a 20th century humanist psychologist who posited a hierarchy of needs at the center of human motivation. Maslow’s needs begin with physiological needs at the bottom (Maslow 370). After the individual has attained these needs they move to safety, love/belonging, and esteem needs (Maslow 370). Finally, the individual enters the self-actualization stage of existence, where they have attained all the underlining needs (Maslow. 374). The characters in Brave New World demonstrate varying levels on this hierarchy. One of the most notab le characters in these regards is John. While Bernard is the predominant character in the novel, after the visit to the reservation John becomes the central focus. John is unique in terms of psychological perspectives because he is a savage that developed outside of World State. In terms of John’s physiological needs, for the most part these are taken care of. ... Rather than embrace facts and reality citizens in World State regularly take soma. John instead rejects this indicating, â€Å"I don't want comfort. I want God, I want poetry, I want real danger, I want freedom, I want goodness. I want sin† (Huxley 230). John’s rejection of the inoculation of society and his embracement of poetry and danger and freedom, indicate a higher degree of self-actualization that the typical World State citizen. Even while John demonstrates a higher degree of self-actualization than other characters his needs are perhaps not those that are most satiated throughout the novel. Instead it appears that Lenina, who largely embraces World State society, has many of her needs taken care. Lenina’s physiological, safety, love/belonging, and esteem needs are taken care of. This is contrasted with John who struggles at times with many of these needs. Lenina’s embracement of soma further contributes to her happiness, as soma seems to function to ensure a general balance over existence. Lenina actively embraces hypnopaedic phrases in response to Bernard’s voiced despondency, stating, â€Å"Everybody’s happy nowadays†¦Every one works for every one else . . . When the individual feels, the community reels†¦Ã¢â‚¬  (Huxley 34). In this way Lenina’s embracement of these themes seems to indicate that she is at least partially content in the World State. The argument might be made, however, that Lenina’s lack of self-actualization results in her intermittent need for soma. One considers Bernard’s achievement of needs on the hierarchy of needs as lacking Lenina’s contentment, yet achieving a degree of self-actualization through his scientific investigation of John. In this way Bernard was implementing his creative and

Total Rewards System Essay Example | Topics and Well Written Essays - 1750 words

Total Rewards System - Essay Example It is the duty of the management to find some ways in which their employees are rewarded to show that they are cared for by their employers. "Motivating the individuals that work for you is one of the most important functions that you will have as a manager" (People Skills, 2006). Practically dealing with an employee and making him/her do thinks for which they are hired is one of the biggest challenge a manager of any organization faces. But there may be individuals who would work very hard for the rewards the company provides them. At the same time there are some employee who are very hard to be pleased no matter what rewards are given to them. Total Rewards is all of the tools available to the employer that may be used to attract, motivate and retain employees. Total rewards include everything the employee perceives to be of value resulting from the employment relationship (Corey Rosen et al, 2006). Through out the history of any organization the employers have always been challenged to attract, motivate and retain their employees. Right from the days of the barter systems to the present complex production formulae the organizational principle has been the same. The principle of employees providing the enterprise with productivity and results and in turn they will be provided with something of value. According to Bob Nelson raise is not the only thing which motivates an employee neither does promotion. Some intangible, unexpected gestures which shows real appreciation for a well done job sparks a person to perform his best. Companies and organizations make use of rewards and recognitions to increase their productivity and at Total Rewards 4 the same time retain their valued employees making them happier. For instance the different types of rewards or recognition can be similar to: Airplane mechanics who are rewarded with balloons and pinwheels or it can be; A manager calls his employees' mothers and thanks them for raising such industrious children or even; ideas from the offbeat (The Margarita Award) to the company-wide (a quiet room) to the embarrassingly simple (a hand-written thank you note) to the wacky (the Laugh-a-Day challenge) to the formal (a two-week promotion to special assistant to the president). Bob, Nelson 2005 In this paper, the concept of total rewards is being discussed and a comparison with the more traditional approaches to compensation and benefits has also been discoursed. Total Rewards 5 Discussion Organizations today are laying a high degree of emphasis on getting high quality credible market insights to make informed HR decisions and to manage people which are their key value differentiators (The NASSCOM-Hewitt Total Rewards Study, 2007). Historical picture: (http://www.worldatwork.org/waw/aboutus/html/aboutus-whatis.html). During the 1970s and 1980s, organizations discerned that tactically planned compensation and benefits programs gave them the edge in a quickly changing environment. It looked as if the different organizations were responding to: The development which was taking place from the global economic perspective and also

Executive Summary Essay Example | Topics and Well Written Essays - 1250 words

Executive Summary - Essay Example This has given rise to an â€Å"imperialistic form of a mindset† where the existing products are sold to the established markets in the global markets. By the maintaining the focus on the affluent consumers and some partner-organizations who participated actively in the formal economy, it implied that much of general consumer capabilities were being taken for granted. Low-income markets also referred to as the base of the economic triangle offers both tremendous opportunities to tap despite the unique challenges. In the recent years entrepreneurial firms from developing markets seem to have noted a loophole in the global market that when capitalized on can aid in the tapping of the untapped sectors of the market. Tapping on the opportunities and challenges at the base of the economic pyramid (Sirkin, Hemerling, & Bhattacharya, 1996, pp73). The opportunities linked with the market at the base of the economic pyramid are gradually becoming significant to both business managers a nd scholars. There is evidently more than meet the sight when considering the consumers having annual purchasing power parity of 1500 dollars or even less (Hymer, 1976, pp27). In fact, any business trying to find its footage in a new environment is bound to face quite a number of challenges. As a business strategy for new global ventures, entrepreneurs have been turning on to partner organizations for resources and expertise they are lacking (Stiglitz 2002, pp67). Just as is the requirement by most governments, it becomes indispensable that the new entrants in the global market have a corporate partner in the host country who will ensure market accessibility in the new economies. Moreover, the entrepreneurial firms that are entering the base of the pyramid strata of market economy have had to expand dramatically the field of potential alliance partners (Sharma & Vredenburg, 1998, pp729). According to the research work conducted, it is evident that the base of pyramid strategies that were successful relied so much on the partners who were non-traditional. Examples of such partners include the community groups, non-profit organizations, local or rather village level governments (Smith 1976, pp92). The strategies that turned out to be quite unsuccessful relied majorly on the traditional partners who included the national governments as well as the well-established local companies. This could be explained by the reasoning that the traditional partners are far removed as regards to the business knowledge of the low-income consumers (Ghoshal & Nohria 1989, pp327). Having a variety of non-corporate partners is also another strategy that has been employed by the entrepreneurial firms venturing into new global markets. These partners provide pertinent information as regards to the targeted customers and the general business environment that can be hardly found in the corporate sector. This process goes as far as the typical focus on the suppliers and customers. As post ulated by Hart and Sharma (2004), the greater the lack of certainty about what sought of knowledge is imperative, the more the importance of radical transaction is increased. This entails the ability to

Labor Union Relations Essay Example | Topics and Well Written Essays - 500 words

Labor Union Relations - Essay Example One should believe that labor unions would not come into existence if the two-tier wage systems are kept at a safe distance from the shores of the organization. This is a classic case of understanding the employees’ perspectives where the main emphasis is on setting things right and thus making all the employees feel well with the operational policies and standard wage structures. However this hardly happens and the end result leads up to a good amount of problems for the two tiers, and in essence the employees and labors themselves who feel the pinch in the best of times. More than anything else, it is the resilience of the organization which is not easily digested by the labor unions which are against the dictum of having two-tier wage systems in place. This is something that does not go down well with the people at large within the aegis of an organization that has seriously adopted the incorporation of two tiers within its wage systems. The element of fairness or the lack thereof creeps into the equation for all the right reasons. The labor unions usually fight for the sake of having a wage system which is based on fairness and does not have any problems for all and sundry.

Is There Any Right to Die Essay Example | Topics and Well Written Essays - 500 words - 150

Is There Any Right to Die - Essay Example This question leads to an endless chain of contradictions; however, under a closer examination, it becomes obvious for everyone that such kind of existence can be barely called â€Å"life†. Nowadays medicine possesses a lot of tools, such as morphine, which are able to "facilitate" sufferings of deathly ill patients. In the meantime, the drugs change patient’s mind and psyche, which eliminates any personality features. Hence, even though the drugs may cure and help the person to defeat the unbearable pain, still human personality is being destroyed by those medicals. According to a liberal measurement of human life value, the liberal policy of European and United States stated that the value of human life is secondary in comparison with a person’s will. This means that if a person can be considered as adequate, according to psychological evaluation of one, the person is responsible for one’s own decisions and actions, and therefore one’s decision must be respected by the rest of the society. Hence, such person is eligible to do whatever one wants with his or hers own life and body, unless it causes any harm to other people and is prohibited legally (Seale, 1994). If to take a look at the issue from the personal point of view, it becomes obvious that the life has a meaning when pleasures prevail over sufferings; moreover, positive emotions are considered to be more meaningful than the negative ones. So euthanasia seems to be the only solution in some cases; for instance, when human’s life cannot be maintained in other way and suffering cannot be relieved except by death. In short, if suffering is evil, how can we morally justify preservation of life, which has turned into a constant suffering?   

History and Work of Ikko Tanaka Essay Example for Free

History and Work of Ikko Tanaka Essay Looking over the work of Henryk Tomaszawski I found his work to be uniquely his own in the way that each design is composed. I also felt he’s done a fine job in expressing his culture throughout his work. I’d have to compare his art form and technique to Japanese graphic designer Shigeo Fukudo. In comparing their poster works they both display their own unique style but the form, colors, and in some posters ideas are much alike. In both artists work you see their individual cultures expressed. In Tomaszawski work there’s a constant use of rich colors of purples, yellow, reds, and greens. He also uses black to emphasize his designs. Like bold lettering in heavy stroke lines. His use of these heavy stokes resembles to Japanese calligraphy. Many of his posters are very impacting but in an animated and lively way that pulls the viewer in. His work presents much softer and curvier stroke than that of Fuduka, but much of their elements are similar. The feeling is quite the same with Shigeo Fukuda. He’s also expresses his culture throughout his work. In his more recent work there’s a modern Japanese feel to it. Much of his work displays the vivid red color like that from Japan’s flag. He also fuses heavy strokes of black into most of his work. In some of his older works you see these heavy yet softer strokes but recent work shows harder more uniformed lines. Fukuda’s work is very simplistic with an animated twist. Throughout his work you see a constant use of bright colors. I think Tomaszawski and Fuduka express a sense of illusion in their work. They do this excellent job of getting their points across in a way that’s almost fantasy like. Even in their more serious nationalistic posters both chose to represent them in a impacting way that still expressed a bit of animation. Henryk Tomaszawski â€Å"Manekiny Opera Poster† (1985) Shigeo Fukuda â€Å"In Poland† (1995) In both posters you can see the elements are very similar but each artist has a distinguished way of expressing his style. I found throughout many of their posters they both have found a usage for limbs that’s quite interesting. Here is these poster Tomaszawski used more whimsical strokes to draw a female’s leg. His poster looks very much like other Polish art I have seen. While Fuduka’s poster is quite similar he chose harder more serious modern style. Here he has intertwined a male and female leg while giving the illusion of a necktie flying.

Hr Provision Essay Example for Free

Hr Provision Essay Provision function: is a consecutive process of human resources planning, job analysis, recruitment, selection, placement and incorporation. HR Planning The ongoing process of systematic planning is to achieve optimum use of an organizations most valuable asset its human resources. The objective of HR planning is to ensure the best fit between employees and jobs, while avoiding manpower shortages or surpluses. Sands Corporation would have to look at the three key elements of the HR planning process, which are: forecasting labour demand, analyzing present labour supply, and balancing projected labour demand and supply. Proper human resource planning will enable Sands HR department to plan recruitment, selection, training and career development . The HR plan needs to be flexible enough to meet short-term staffing challenges, while adapting to changing conditions in the business and environment over the longer term. Job Analysis and Design Job analysis is the process by which HR systematically investigate the task, duties and responsibilities of the jobs within an organisation. For human resource to be effective, Sands HR must be aware of the essentials that amount to each position. That is there should be a process whereby the substance, demands and responsibilities of a job are determined. Therefore two sets of information should originate from job analysis. First, Job Description which is the document that identifies and defines: a job in terms of duties, responsibilities, tasks and supervisory relationships. Second, Job Specification which is a written statement which emphasises the characteristics required from the incumbent to perform the job successfully, which should include skills, abilities and knowledge . Recruitment and selection the process of acquiring applicants who are available and qualified to fill the positions and choosing from a group of applicants the individual best suited for a particular position. Recruitment usually comes about as a result of HR planning and vacant positions that have to be filled. The staffing personnel, should use the job analysis as the point of departure, and follow steps such as recruitment planning, recruitment action (how, where and when), the type of recruiting source, screening and selecting . HR manager and the staffing personnel should through the recruiting process, consider the legal aspects as well, such as the labour Relation Act, No. 66 of 1995, the Basic Conditions of Employment Act, No. 75 of 1997 and the Employment Equity Act, no. 55 of 1998. Placement this is the process by which the staffing specialist will place a new appointed employee in an organisation, or transfer existing employees are transferred to new posts. Placement is important because of the heterogeneity of the labour groups. The staffing personnel should make sure that there is â€Å"FIT† between the job itself and the new job incumbent, so that there would be high productivity and a lower turn over from the new incumbent. It should be clear that placement is a combination of the employers’ requirement to fill a position successfully and the employee’s motivation to reach the top. Incorporation The specialist in training and development should attend and make sure that the new employee settles into the new position. The employee should be provided with the information regarding the organisation and its culture through orientation, must also be given specific information about the position and the department should be given through induction. The new employee must be made to feel part of the new work group as soon as possible. The training personnel need to explain the organisations policies, rules and regulations to the new employee as well as counter negative influences by fellow workers.

Human Growth Behaviour And Development Social Work Essay

Human Growth Behaviour And Development Social Work Essay Attachment theory derives from psychoanalyic psychology, however it is used in social work to attempt to understand behaviour in infancy and childhood to show the way in which children develop emotionally WALKER 2009 This theory centres on the idea that children need to form secure relationships with other people, such as parents or guardians, as it is a significant contributer to their emotional development. Social bonds and relationships that are made in early childhood are believed to influence an individuals life and can impact upon their well-being to determine their emotional and social stability later in life. Consequently, attachment is seen as an integral component within infants and young childrens lives, as these experiences can shape a persons personality and identity in future years. (WALKER, J and K, CRAWFORD 2010). If these experiences of attachment are negative, and the child does not develop adequate relationships with their caregivers, then this can have detremental consequences on their psychological and emotional development. (WALKER, J 2009). The Attachment theory originates from the ideas of John Bowlby who believes that humans are biological predispositioned to seek attachment from others. He proposes that survival is closely related to the ability to possess emotional bonds with other individuals (GREEN 2003). This is because by forming an attachment with an authority figure who is seen as the stronger of the species, this reduces the vulnerability of the individual as it provides increased security and protection from harm posed by potential predators (BOWLBY 1958, cited in LISHMAN 2007). The theory looks at the way that attachment relationships are formed, and the reasons behind their manifestation. Children are seen to form these relationships for reasons such as safety, comfort and to provide guidence. These attachment behaviours, according to learning theorists, are displayed in infancy through talking, laughing and crying. This enables them to persue their basic needs for survival, such as food for nurishment, by their attachment to their mother who is able to support them in fulfilling their needs (WALKER, J and K, CRAWFORD 2010). This initial attachment to caregivers also guides the individuals thoughts, feelings and expectations as they become aware of peoples responses towards them which help them recognise how to behave (WALKER 2009). There are four assumptions of Bowlbys attachment theory which attempt to explain his beliefs. The first, is that infants and young children develop emotional ties with individuals early in life, which acts as a biological function and plays an integral part to their survival. The second assumption is that the way a child is treated early in life has a major contributing factor to their future relationships and the way their personality is formed. The third assumption is that attachment behaviour can form an internal working model which guide the childs thoughts, feelings and expectations as a result of the reactions of others towards their behaviour. The final assumption of Bowlbys attachment theory is that although it is difficult to alter attachment behaviour, it is not impossible, thereofre there is the possibility of alteration at any point in life, both in a positive and negative way (GREEN 2003). Although infants and young children are able to have more than one attachment figure, they are still affected when they are exposed to seperation from their primary attachment figure. This can happen for many reasons, such as a child being removed from a family home and placed into care, or perhaps death. This can be a very distressing and confusing time for a child as they are unsure of who to turn to for security and protection. This is evident in social work practice in instances where an abused child wants to remain with its parents, even though it is not a stable or supportive attachment (LISHMAN 2006). Bowlby proposed that children who have experienced seperation from their main attachment figure will suffer in a process involving protest, dispair and detachment, in an attempt to overcome their loss (BOWLBY 1958, cited in LISHMAN 2006). However, although Bowlby provided an important contribution to the idea of attachment, his research can be criticised in many ways. This is because Bowlby tends to focus his ideas on one primary figure of attachment, often the mother, when it is possible for children to form attachments with other people within their lives such as their father. Also, developing relationships with other people alongside the attachment figure is also important, this is because having to rely on the caregiving relationship of one person can be detrimental due to the fact it often results in dependency and does not allow other relationships to be formed with others, which can the hinder the social and emotional development of the child (WALKER, J and K, CRAWFORD 2010). According to Lishman (2007), the attachment theory believes that when a child is stressed or afraid, they exhibit particular behaviour and emotions which can be perceived as attachment. This is because they seek protection from harm through the help and security of an adult who they see as stronger than themselves. This is closly linked to two types of behavioural systems: the exploratory behavioural system and the fear behavioural system. The exploratory behavioural system is based of the belief that when an infant or young child feels comfortable and safe, the attachment behaviour remains dormant and therefore the child will be willing to explore the people around them and their surroundings. However, if a child feels threatened or vulnerable, the fear behavioural system will become active, where the child will no longer seek exploration and instead they will seek protection from their attachment figure and exhibit behaviour related to that attachment. However, the behaviour that they display is not intended to provoke affection from the attachment figure, instead it is to à ¢Ã¢â€š ¬Ã…“regain a state of equilibriumà ¢Ã¢â€š ¬Ã‚  (p59). This means that infants and young children are not dependent upon the caregiving nature of the attachment figure, instead their aim is to diminish their fears. There is a classification of attachment patterns which identifies four different types of attachment, which attempts to enanble professionals to assess young childrens behaviour and emotions (secure, ambivalent, avoident and disorganised). Secure attachment is based of the belief that children depend upon their caregiver as a base for exploration. The caregiver is available to the child and responds to the childs needs, therefore the child behaves in a positive manner. Ambivalent attachment looks at how children are unwilling to explore their surroundings as the caregiver is not consistent in their support. This can leave the child distressed, clingy and dependent. The third category is avoident patterns of attachment, and features an unresponsive caregiver, therefore the child feels rejected and they view themelves as dependent whilst actively avoiding or ignoring the caregivers presence. And finally, disorganised attachment is where children are fearful of their caregivers, and the y themselves may feel confused or depressed. This type of attachment is most often seen in children who have suffered abuse (HOWE 2001, cited in LISHMAN 2007). How a critical understanding of Attachment Theory can contribute to Social Work Practice. Social workers are seen to have three roles to play when working within an attachment perspective: assessment, planning and direct work with children, parents and carers. Assessment looks at areas within attachment such as the needs of a child, the parenting that they receive, their emotional and behavioural development and the relationships which they have formed. There are also tests created specifically for measuring attachment, such as Ainsworths stranger test which provide an indication of the pattern and quality of their attachments. The second role, planning, looks at how planning for new attachments when placing children with new families needs to be approached carefully. This is because they need finding the most suitable parenting figures where new attachments can be made. The third role is direct work with children, parents and carers. This is because direct contact and communication is necessary to achieve the best possible outcome when working with children and families. For example, when a child has been removed from their home and is being placed with new carers, direct work can provide support to the child to prepare them for change. It can also be useful with the adoptive or foster family to provide guidence and support towards what to expect and to help with any problems they face (LISHMAN 2007) Attachment theory has been used within social work practice as the basis for many child care policies. This is because the idea of a infant or child being attached to their family, which can influence their development in many ways, has been used as the basis for many legislation (LISHMAN 2007). For example, Sure Start Childrens Centres have been introduced in response to the importancy of family support to enable them to build and maintain positive family relationships (LAMING REPORT 2009, cited in BRAMMER 2010). Attachment theory had also contributed to policies such as shared parental responsibility, as it has emhasised the need for emotional and social relationships with caregivers, whilst also suggesting possible consequences to a childs development and the negative impact later in life if these needs were not met effectively. (LISHMAN 2007). Attachment theory also provides guidence to enable social workers to judge the quality of a relationship between a child and its parents. This can enable them to gain an understanding of at what point, if at any, intervention is necessary as it gives them the ability to evaluate the attachment that is present within the relationship. The attachment theory also gives a more comprehensive understanding of the loss experienced by an infant or child when they lose their main attachment figure. This means that people working within social work practice are aware of the common and typical behaviours of a child who is going through this process and can therefore support them to overcome it. A further way the attachment theory is used to benefit social work practice is that as it is known that attachment figures are necessary for children to develop adequately, individuals such as adoptive parents can be taught to exhibit behaviour which will encourage new attachmentment from the child which is needed for personal growth (WALKER, J and K, CRAWFORD 2010). However , care needs to be taken when placing a child with a new family as to prevent a repeating loss of attachment figures which can cause them to blame themeselves and produce feelings of worthlessness. This can mean ensuring that the child is appropriatly prepared and ready to form new bonds of attachment and that the new carers of the child receive sufficient support within their role. (LISHMAN 2007). Attachment theory can also be linked to the way in which a mother bonds with her new born baby. However, these early bonds are not solely restricted to mothers, it is also possible for fathers. Although, this bond is typically formed within the first few hours after birth as the mother and baby connect both physically and emotionally. The initial bond that is made is thought to have a significant effect on their future relationship as it is the beginning of their attachment. This knowledge enables social workers to support mothers who are particularly vulnerable to poor parenting, although this is only effective if the support continues throughout the first few months after the baby is born.. However, it is important to note that just because a mother fails to achieve an initial bond with her baby, this does not mean that abuse is inevitable. How are issues of diversity relevant to human growth, behaviour and development? GREEN, V. 2003. Emotional development in Psychoanalysis, Attachment Theory and Neuroscience: Creating Connections. East Sussex: Brunner-Routledge LISHMAN, J. 2007. Handbook for Practice and Learning in Social Work and Social Care: Knowledge and Theory. London: Jessica Kingsley WALKER, J and K, CRAWFORD. 2010. Social Work and Human Development. Exeter: Learning Matters WALKER, J. 2008. Studying for Your Social Work Degree. Exeter: Learning Matters BRAMMER, 2010. Social Work Law. London: Longman

An Unconventional Identity :: essays research papers

An Unconventional Identity Symbolism is a relatively straight forward concept on its surface. It is a visible object or action that suggests some further meaning in addition to itself. Most literary works use symbols to expand on the meaning of the piece of work. "A&P" by John Updike, is a rich story presenting the main idea of man's struggle to attain individuality within society. Through his work, Updike uses the three girl’s sense of non-conformity as symbolism to enhance Updike’s theme of finding individuality and to identify the change in Sammy. â€Å"A&P† starts off with three girls walking into a grocery store â€Å"in nothing but [their] bathing suitsâ€Å" (14). The A&P is â€Å"five miles from a beach† (16), in the middle of town. They are having fun and enjoying themselves although the way they are dressed is not appropriate for where they are, but it does not bother them at all. Soon after their entrance, they catch the eye of Sammy. Sammy follows the girls around the store with his eyes, describing them very thoroughly, even describing one of the girl’s â€Å"sweet broad soft-looking can, with those two crescents of white just under it† (14). Sammy’s sharp and critical observations about the people around him confirms that he is discontent with the norms of society. When Lengel, the store manager, catches the three girls in his store breaking the dress policy, he confronts and informs them that "[t]his isn’t the beach" (17). He then Herber 2 subtly insults them by saying, "[w]e want you decently dressed†¦ here" (17). Although the girls say that they â€Å"are decent† (17), the reader recognizes the fact that the girls are breaking rules by their embarrassment and hurrying out of the store. Yet, even though their rebellion is not intended, because all they initially have to do is â€Å"pick up a jar of herring snacks† (17), their nonconformity makes a significant difference in Sammy's perception of them. In his eyes, the mere fact that they are different from the others, makes them more appealing. After being introduced to the beauty of nonconformity, Sammy is inspired to be the â€Å"unsuspected hero† (18) and quit his job. Sammy, on the edge of reaching his own identity, is presented with a perfect example of what he longs to be - different.

Computerised accounting system. :: Computer Science

Computerised accounting system. Please Specify which product you need when ordering. Sage Line 50 training software is available both with and with out a comprehensive assessment system.. The sage line 50 product contains Basic and Advanced tasks for operation of the Sage accounting software. Sage Line 50 uses a powerful "show and tell, then have a go" style training. This makes it easy for users to understand new concepts and provides then with a chance to "have a go in a safe training environment". Use of multimedia simulation aids retention of learning and ease of use. Learn To Use Sage is ideal for both novice and experienced users. The software provides a great foundation in basic tasks, Intermediate and Advanced tasks are also taught. Many advanced users keep the software by their PC, its great reference, have a problem? simply pop the disk in, run the topic that covers your need, its that simple. Learn To Use Sage Task List Basic: * Add a new customer * Open an existing customer record * Add a new supplier * Open an existing supplier record * Add a new nominal account * Open a blank record * Add a new product code and save * Open a product record * Add a sales invoice * Add a credit note * Enter purchase invoice / Credit note * Allocate customer receipts * Allocate supplier payments * Add a nominal payment / receipt * Preview / Print aged debtors report * Enter sales invoices * Enter sales credit notes Advanced: * Transfer funds * Add a nominal journal * Create a skeleton journal * Blank reconciliation * Display VAT return * Analyse VAT totals * Print VAT return * Add a fixed asset * Posting depreciation * Add a prepayment * Posting prepayments and accruals * Write off, Refund, Return * Set access rights * Contra entries * Add receding entry * Correcting errors * Check and print Computerised Accounting System ============================== How does a computer works? Data Input Process Data Output Type of data processing: 1. Batch processing Transaction data are accumulated until a large volume can be processed at one time. Eg. Payroll, customer account and general ledger 2. On - line processing Processing transaction as they occur so that a user can obtain current information at any time. Eg. Accounts receivable, accounts payable and inventories. Manual vs. Computerised systems =============================== Manual accounting systems consists of source of documents, journals, ledgers and reports. In a computerised accounting system basically the same source of documents can be used but must be converted into a machine - readable format to be accepted as an input to the computer. Eg. Computerised receivables system Input : accounts receivable master file at the beginning of the period and the aacounts receivables transactions files required to update the beginning balances. Computerised accounting system. :: Computer Science Computerised accounting system. Please Specify which product you need when ordering. Sage Line 50 training software is available both with and with out a comprehensive assessment system.. The sage line 50 product contains Basic and Advanced tasks for operation of the Sage accounting software. Sage Line 50 uses a powerful "show and tell, then have a go" style training. This makes it easy for users to understand new concepts and provides then with a chance to "have a go in a safe training environment". Use of multimedia simulation aids retention of learning and ease of use. Learn To Use Sage is ideal for both novice and experienced users. The software provides a great foundation in basic tasks, Intermediate and Advanced tasks are also taught. Many advanced users keep the software by their PC, its great reference, have a problem? simply pop the disk in, run the topic that covers your need, its that simple. Learn To Use Sage Task List Basic: * Add a new customer * Open an existing customer record * Add a new supplier * Open an existing supplier record * Add a new nominal account * Open a blank record * Add a new product code and save * Open a product record * Add a sales invoice * Add a credit note * Enter purchase invoice / Credit note * Allocate customer receipts * Allocate supplier payments * Add a nominal payment / receipt * Preview / Print aged debtors report * Enter sales invoices * Enter sales credit notes Advanced: * Transfer funds * Add a nominal journal * Create a skeleton journal * Blank reconciliation * Display VAT return * Analyse VAT totals * Print VAT return * Add a fixed asset * Posting depreciation * Add a prepayment * Posting prepayments and accruals * Write off, Refund, Return * Set access rights * Contra entries * Add receding entry * Correcting errors * Check and print Computerised Accounting System ============================== How does a computer works? Data Input Process Data Output Type of data processing: 1. Batch processing Transaction data are accumulated until a large volume can be processed at one time. Eg. Payroll, customer account and general ledger 2. On - line processing Processing transaction as they occur so that a user can obtain current information at any time. Eg. Accounts receivable, accounts payable and inventories. Manual vs. Computerised systems =============================== Manual accounting systems consists of source of documents, journals, ledgers and reports. In a computerised accounting system basically the same source of documents can be used but must be converted into a machine - readable format to be accepted as an input to the computer. Eg. Computerised receivables system Input : accounts receivable master file at the beginning of the period and the aacounts receivables transactions files required to update the beginning balances.

Night World : Daughters of Darkness Chapter 10

It felt like a jellyfish sting. Mary-Lynnette kept her eyes shut and her face turned away as Rowan bit into her neck. She was thinking of the way the deer had screamed. But thepain wasn't so bad. It went away almost immediately. She could feel warmth at her neck as the bloodflowed, and, after a minute, a slight dizziness. A weakness. But the most Interesting thing was that allat once she seemed to have a new sense. She could sense Rowan's mind.It was like seeing, but withouteyes-and using different wavelengths than visual light. Rowan's mind-her presence-was warmred, like glowing embers in a campfire. It was alsofuzzy and rounded like a ball of hot gas floatingIn space. Is this what psychics mean when they talk aboutpeople having an aura? Then Rowan pulled back, and it was over. The new sense disappeared. Mary-Lynnette's fingers went automatically to herneck. She felt wetness there. A little tenderness. â€Å"Don't fool with it,† Rowan said, brushing at herlips with her thumb. â€Å"It'll go away in just a minute.† Mary-Lynnette blinked, feeling languid. She lookedover at Mark, who was being released by Kestrel. He looked okay, if a little dazed. She smiled at him'and he raised his eyebrows and shook his head slightly. I wonder what his mind looks like, Mary-Lynnettethought. Then she said, startled, â€Å"What are you doing?† Rowan had picked up a twig and was testing itsend for sharpness. â€Å"Every species has some substance that's harmfulto it,† she said. â€Å"Silver for werewolves, iron for witches†¦and wood for vampires. It's the onlything out here that will cut our skin,† she added. â€Å"I didn't mean that. I meantwhy, † Mary-Lynnettesaid, but she knew why already. She watched rednessbead in the wake of the twig as Rowan drew it across her wrist. Exchange blood, Rowan had said. Mary-Lynnette gulped. She didn't look at markand Kestrel. I'll do it first and then he'll see it's not so bad, shetold herself. I can do this, I can do this†¦. It's so wecan stayalive. Rowan was looking at her, offering her wrist. Copperbloodfear, Mary-Lynnette thought, feeling queasy. She shut her eyes and put her mouth to Rowan'swrist. Warmth. Well-being. And a taste not like copper, but like something rich and strange. Later, she'd al ways grope for ways to describe it, but she could onlythink of things like: well, a little bit like the way vanilla bean smells, and a little bit like the way silk feels, and a little bit like the way a waterfall looks. It was faintly sweet. Afterward, she felt as if she could run up mountains. â€Å"Oh, boy,† Mark said, sounding giddy. â€Å"If you could bottle that stuff, you'd make millions.† â€Å"It's been thought of before,† Kestrel said coolly. â€Å"Humans hunting us for our blood.† â€Å"Talk later,† Rowan said firmly. â€Å"Blood-tie now.† Kestrel's mind was gold. With brilliant knifelikeedges sending glitters in every direction. â€Å"Okay, Jade,† Rowan said. â€Å"Mark. Enough, you guys. Let go of each other now.† Mary-Lynnette saw that she was physically pullingMark and Jade apart. Mark was wearing a silly smile, and Mary-Lynnette felt the tiniest stab of envy. What would it be like to see the mind of somebody you were in love with? Jade's mind was silver and lacy, an intricate filigreed sphere like a Christmas ornament. And by the time Mary-Lynnette sat back from drinking Jade's blood, she felt light-headed and sparkling. As if she had a mountain stream in her veins. â€Å"All right,† Rowan said. â€Å"Now we share the sameblood.† She held out a hand, and Jade and Kestrel did the same. Mary-Lynnette glanced at Mark, then they each reached out, all their hands meeting like spokes in a wheel. â€Å"We promise to be kin to you, to protect and defend you always,† Rowan said. She nodded to Mary-Lynnette. â€Å"We promise to be kin to you,† Mary-Lynnetterepeated slowly. â€Å"To protect and defend you always.† â€Å"That's it,† Rowan said simply. â€Å"We're family.† Jade said, â€Å"Let's go home.† They had to finish burying Aunt Opal first. MaryLynnette watched as Rowan scattered pine needles over the grave. â€Å"You inherit our blood feuds, too,† Kestrel told Mary-Lynnette pleasantly. â€Å"Meaning you have to help us find out who killed her.† â€Å"I've been trying to do that all along.† They left the deer where it was. Rowan said,†There are already lots of scavengers around here. It won't be wasted.† Yep, that's life, Mary-Lynnette thought as they leftthe clearing. She glanced behind her-and for justan instant she thought she saw a shadow there anda glint of greenish-orange eyes at her own eye level. It was much too big for a coyote. She opened her mouth to tell the others †¦ and the shadow was gone. Did I imagine that? I think my eyes are goingfunny. Everything seems too bright. All her senses seemed changed-sharpened. Itmade it easier to get out of the woods than it had been getting in. Mark and Jade didn't walk hand inhand-that would have been impractical-but Jade looked back at him frequently. And when they got to rough spots, they helped each other. â€Å"You're happy, aren't you?† Mary-Lynnette said softly when she found herself beside Mark. He gave a startled, sheepish grin, white in the moonlight. â€Å"Yeah. I guess I am.† After a minute hesaid, â€Å"It's like-I don't know how to describe it, butit's like I belong with Jade. She reallysees me. I mean, not the outside stuff. She sees me inside,andshe likes me. Nobody else has ever done that .. .except you.† â€Å"I'm happy for you.† â€Å"Listen,† he said. â€Å"I think we should start looking around for you. There are lots of guys around here-â€Å" Mary-Lynnette snorted. â€Å"Mark. If I want to meeta guy, I'll meet a guy. I don't need any help.† He gave the sheepish grin again. â€Å"Sorry.† But Mary-Lynnette was thinking. Ofcourseshe'd like to find somebody who would accept her completely, who would share everything with her. That was everybody's dream. But for how many people did it come true? And there weren'tlots of guys around here†¦.She found herself thinking of Jeremy Lovett again. His dear brown eyes †¦ But she couldn't hold the picture. It kept dissolving–.to her horror-into eyes that flashed blue andgold and gray, depending on the way they caught the light. Oh, God,no. Ash was the last person who would understand her. And she didn't want to share a bus seat with him, much less her life. â€Å"What I want to know is who madeyou guys vam pires,† Mark said. They were sitting on oversize, overstuffed Victorian furniture in the living room at Burdock Farm. Rowan had a fire going in the fireplace. â€Å"Was it the old lady? Your aunt?† â€Å"It wasn't anybody,† Jade said, looking affronted.†We're not made vampires. We're the lamia.† She pronounced it LAY-mee-uh. Mark looked at her sideways. â€Å"Uh-huh. Andwhat's that?† â€Å"It's us. It's vampires that can have babies, and eat,and drink, and get old if we let ourselves, and livein families.Thebest kind of vampires.† â€Å"It's a race of vampires, basically,† Kestrel said.†Look, there are two different kinds of vampires, okay? The kind who start out as humans and are changed when a vampire bites them, and the kindthat are bornvampires. That's the kind we are. Our line goes back-well, let's say a long way.† â€Å"The longest,† Jade broke in again. â€Å"We're Redferns; we go back to prehistoric times.† Mary-Lynnette blinked. â€Å"But you three don't go back that far, do you?† she said nervously. Rowan stifled a laugh. â€Å"I'm nineteen; Kestrel's seventeen; Jade is sixteen. We haven't stopped aging yet.† Kestrel was looking at Mary-Lynnette. â€Å"How olddid our aunt look to you?†Ã¢â‚¬ Um, around seventy, seventy-five, I guess.† â€Å"When we last saw her she looked maybe forty,† Kestrel said. â€Å"That was ten years ago, when she left our island.† â€Å"But she'd actually been alive for seventy-four years at that point,† Rowan said. â€Å"That's what happens to us-if we stop holding off the aging process, it all catches up at once.† â€Å"Which if you've been alive for five or six hundredyears can be quite interesting,† Kestrel said dryly. Mary-Lynnette said, â€Å"So this island where youcome from-is that the Night World?† Rowan looked startled. â€Å"Oh, no, it's just a safe town. You know, a place where our people all live without any humans. Hunter Redfern founded itback in the sixteenth century so we'd have some where safe to live.† â€Å"The only problem,† Kestrel said, golden eyesglinting, â€Å"is that people there are still doing thingsthe way they did in the sixteenth century. Andthey made a rule that nobody couldleave-exceptfor some of the men and boys that they trusted completely.† Like Ash, I guess, Mary-Lynnette thought. Shewas about to say this, but Rowan was speakingagain. â€Å"So that's why we ran away. We didn't want tohave to get married when our father told us to. Wewanted to see the human world. We wanted-â€Å" â€Å"To eat junk food,† Jade caroled. â€Å"And read magazines and wear pants and watch TV.† â€Å"When Aunt Opal left the island, she didn't tell anybody where she was going-except me,† Rowan said. â€Å"She told me she was going to this little town called Briar Creek where her husband's family had built a house a hundred and fifty years ago.,,, Mary-Lynnette ran her fingers through the silky tassels of a forest-green pillow. â€Å"Okay, but-whereis the Night World, then?† â€Å"Oh†¦ it's not a place†¦.† Rowan looked uncertain. â€Å"This is-it's kind of hard to tell you, actually,† she said. â€Å"You're not even supposed to know it exists. The two very first laws of the Night World are that you never let a human find out about it †¦and that you never fall in love with a human.† â€Å"And Jade's breaking both this minute,† Kestrel murmured. Jade just looked pleased. â€Å"And the penalty for both is death-for everybody involved,† Rowan said. â€Å"But . . . you're family. Here goes.† She took a steadying breath. â€Å"The Night World is a sort of secret society. Not just of vampires. Of witches and werewolves and shape shifters, too. All the different kinds of Night People. We're everywhere.† Everywhere?Mary-Lynnette thought. It was an unnerving idea-but an interesting one. So therewas a whole world out there she'd never knownabout-a place to explore, as alien as the Androm eda galaxy. Mark didn't seem too disturbed by the thought of vampires everywhere. He was grinning at Jade, leaning with one elbow on the arm of the dark green couch. â€Å"So, can you read minds? Can you read my mind right now?† cats who have heard something theirhumanscan't. An instant later, though. Mary-Lynnette heard it, too. The sound of feet on the front porch–tap, tap,tap-asquick as that. And then a thud. â€Å"Hey, somebody'sout there,† Jade said, and before Mark could stop her, she was up and heading for the door. â€Å"Soulmates can read each other's minds without even trying,† Jade told Mark firmly. Soulmates †¦ Mary-Lynnette wanted to get on toa different subject. She felt uncomfortable, tingly. â€Å"I wish you'd stop saying that. What you have ismuch better than being soulmates,† Rowan was tell ing Jade. â€Å"With love you get to find out about aperson first. Being soulmates is involuntary-youdon't even have tolikethe person when you meetthem. They may be completely wrong for you inevery way-wrong species, wrong temperament, wrong age. But you know you'll never be completely happy again without them.† More and more tingly. Mary-Lynnette had to say something. â€Å"And what if thathappenedto you-if you found somebody and you were soulmates with them and you didn't want to be?† she asked Rowan. She realized that her voice was strange–thick. â€Å"Isn'tthere any way you could-get rid of it?† There was a pause. Mary-Lynnette saw everyoneturn to look at her. â€Å"I've never heard of one,† Rowan said slowly. Her brown eyes were searching Mary-Lynnette's. â€Å"But I guess you could ask a witch †¦ if you had that problem.† Mary-Lynnette swallowed. Rowan's eyes weregentle and friendly-and Mary-Lynnette felt a very strong need to talk to someone, someone who would understand. â€Å"Rowan She didn't get any further. Rowan, Kestrel, and Jade all looked suddenly toward the front door-like.

Banking and Finance Article Summary

Yu-Chen Lin 1521007128 Sec: 5351 Reading Article Taxes: Everyone should pay the taxes when they start to working, properly no one want to pay the taxes. In this article, it makes me know more about taxes, it show us many kinds of taxes. Mostly the countries are pay for two placed which are local government and central state. Property and income taxes are usually what we should have to pay. This also let us know some rules of taxation by Smith, these rules makes us know how and why they set to rule in reasonable so make sure not many people will complain.Of course we know that if you earn more money you will have to pay more taxes. It’s very fair and those taxes we pay for government are making us have a strong and great country to live. Home-Owning and house price: In this article, it talks about buying the house and selling. As we know buying a house is not easy, sometime we need to borrow money from the bank and loan. Some people are using buying and selling house as a busin ess. Related essay: Herbert Simon â€Å"Proverbs of Administration† SummaryWhen the price of house is booming meaning that the price of the house will be going up, the easy way to know the price of house is high or not by looking at the economic of the country. So when we going to buy the house, make sure that we are not buying the highest price or else when you going to sell it the price of the house will be very low. Economic is the most important thing that we have to see while we are going to buy a house. Unemployment: Unemployment is a very serious problem that will occur in every country.There are many reasons that could cause the unemployment, the main reason that will make the high unemployment is economic, and also GDP, inflation or interest rates are taking some parts of it. The article tell us that the definition of unemployment. Unemployment rates is mean that the percentage of people who don’t have job. This can teach us know when unemployment rate increase and what we should do during the high unemployment rate. Environmental economic: In this article is telling us about how Environmental could be very serious that will affect the economic.The climate change is the main reason for economic. Taking the example on the article because of the global warming, the sea level is rising which cause the flood, when it’s the flood will occur, its will really effect the country or cities economic growth. Another problem is Pollution, mostly no one care about the pollution but the scientist has telling us we need to taking this problem serious now, because the global greenhouse gas is increasing about 15%~20% per year. Bond Markets: In this article, it is talking about the bond market.There are still many different kinds of bonds. The main reason that some of people choose the bond market its because the Bonds will makes you gets more interest back than the banks can give you, but its also have peril that you might lose you money because of the some reason like interest rate. It also telling us the origins of bonds, Nathan Rothschild is the smart man that using the bonds and he because very rich, he has a great influence and famous in Europe. After reading this article makes me know about the bond market and how does it work.

Running Head: British Airways †A Marketing Plan

British Airways is one airline that has gone through both bright and turbulent times since its founding in 1974.[i]   After thirteen years of government control, British Airways went into privatization in 1987.[ii]   The airline is the surviving entity after merger and consolidations made with British Overseas Airways Corporation (BOAC) and British European Airways Corporation (BEA).Currently it operates about 240 aircrafts servicing 120 destinations throughout the United Kingdom and Europe, Africa, North and South America, the Middle East, Asia and the Pacific.[iii].British Airways competes with about 42 other British airlines but has maintained leadership in most areas of the aviation industry not only in the United Kingdom but in Europe as well.[iv] Its main competitor is Virgin Atlantic, an airline established by Richard Branson in 1984 and with about 10 per cent market share in terms of kilometers logged as of 2007.[v]As airlines around the world struggle to survive in the m idst of the worldwide financial crisis, British Airways vows to target growth and raise its market share while intently addressing its operational concerns towards excellence and financial health.The surging complexity of the market ahead is expected to put the airline industry on the offensive to obviate possible downturns as what happened to the automobile and the investment banking industries during the last quarter of 2008 leading to the global financial turmoil.Reports had it that requests for government bailouts were made in the face of lower demand from car buyers. The airline industry thus, is among those expected and likely to be affected by the crisis due to the expected economic contraction in the aftermath of the financial meltdown.Importance of the StudyThe study is an attempt at providing a trajectory, focus as well as strategic road map on how British Airways should repackage itself towards upgrading and raising its potentials in a cutthroat aviation industry not mere ly in the United Kingdom but in the airline’s other service areas around the globe, Europe especially.For a start, British Airways dutifully crafted the BA Business Plan (BP11) which is aimed at focusing on four key priorities arising out of the previous year’s plans. These are:  (1) Upgraded customer experience with its trademark Basics and Brilliance, Club World, First Cabin and similar programs meant to introduce innovative customer come-ons with its plan to acquire long-haul aircrafts as well as counter the negative impact of the operating glitches during the transitions experience at Heathrow Terminals 1, 4 and 5. Incidentally, this was planned to introduce new forms of premium customer experience through increased presence in the European and American markets;(2) Planning for growth in terms of new long haul aircrafts, premium services and added destinations between Europe and the Americas;(3) Continuing need to control costs in the face of tight competition, r ising cost of delivering service, fuel and administrative costs. The entity additionally attempts at undertaking a more efficient assets and liability management to reasonably assure itself the advantage of liquidity and solvency under the current economic environment; and,(4) Taking a lead in corporate social responsibility to articulate a social and corporate balance in the conduct of its operations.[vi]A critical component of BP11 is the marketing plan (MP11) which identifies and concentrates on the opportunities available to British Airways worldwide in congruence with its identified key priorities.The marketing plan clearly outlines a road map towards market recovery via excellence in the basics, and ultimately to the deployment of brilliant premium services not available anywhere or in other airlines competing in identical routes.Specifically, the Marketing Plan MP11 cross links with the Business Plan (BP11) with the former as the centrepiece of the airline’s assertive leadership thrusts towards the first half of the 21st century. Just like the Victoria era slogan that the â€Å"sun does not set on the British empire†, British Airways is determined to head for industry prominence after several turbulent encounters with difficult challenges that it had to go through.Apparently brought about by its own weight, its bigness is without the support mechanism it needed to stabilize its moves.   A component of the BP11, the MP11 describes in more detailed fashion how the BP11 will breathe through the heart of the MP11 which is considered the heart of the Business Plan.On the aspect of significance on research, the MP11 serves as the management blue print for strategic decision-making; especially in the area of marketing management under various assumptions, scenarios, alliances and configurations.Strategic marketing management which is contained in this road map MP 11 will enable management to adopt strategies such as cost leadership, attractive premium services, human resource strategies and expanded terminal network in the industry as means to create a demand gap in the long haul travel sector as well as a similar gap in the premium business travel from continental Europe to the premier city of New York in the United States. The experiences of the past years are expected to provide hard lessons for British Airways management towards strategic marketing processes.For the business traveller all over, the MP11 attempts to redefine the concept of basic and premium travel. With the integration of cost advantage expected to ensue along the airline’s objective of operational excellence, airline travellers can reasonably expect these cost rationalization measures to have a positive effect on the pricing competitiveness of British Airways while maintaining the class with which British Airways has been known for.The airline industry, for one, is likewise expected to significantly benefit from this study specifically in the a rea of collaboration, alliances and economic cooperation without any attempt at abusing the regulatory privilege this union may provide such alliances.Hence, partnerships should be undertaken for the development and maintenance of constructive relationship with other companies in the industry as at work.[vii] In the same way that this will be tempered and enhanced by a strong corporate social responsibility not only in terms of the environmental aspect, it is expected similarly to be strong along the social issues directly and indirectly affected by the industry.The society, in general, and the employees in particular will reap benefits from this study in terms and along the key balanced scorecard perspectives over secure employment tenure, human resource training and performance recognition dimensions incorporated into the business and marketing plans; all considered critical components and means to stabilize the goal of operational excellence with a genuine corporate social respon sibility.Primarily, the shareholders are the targets of this study as among the major beneficiaries through which an innovative and unprecedented pricing incorporates real shareholder value and corporate pride enhanced with financial viability through operational excellence.   British Airways aims to show gratitude for continued support and recognition as Britain’s primary carrier.The academe is similarly expected to acquiesce the benefits from this Plan which comes as a result of intensive research and careful study on the travel and industry markets in which British Airways is among the major players.Of equal importance is the fact that British Airways is a corporate organization that is considered an excellent source of academic studies in an industry characterized with great risks, complexities as well as opportunities with huge potentials for learning, and even further researches. [i]   Annual Report, 2007, British Airways, http://www.britishairways.com, accessed Dec ember 28, 2008 [ii]   Ibid. http://www.britishairways.com,  [iii]   Ibid, http://www.britishairways.com,  [iv]   Ibid., http://www.britishairways.com,  [v]   Ibid., http://www.britishairways.com,  [vi]   Ibid,   http://www.britishairways.com,p. 34  [vii]   J. Hicks, The Challenge of the New Millenium: winning the Struggle with Ourselves, New Falcon Publications, Arizona, 1997, p. 131.   

Bargaining Power of Supplier of Non-profit Organization

Bargaining power of suppliers can be termed as the capacity of control and competitive advantage a supplier may have over rivals or competitors. The level of rivalry in this context may be brought about by many factors including; number of competitors in a market, market growth, fixed costs, storage costs or perishable goods, low switching costs for the consumer that encourages easy switching from one product to another, low or minimal product differentiation, strategic stakes, exit barriers, diversity of rivals and industry shakeout caused by high supplier and low demand.In all this, every supplier seeks to have a competitive advantage over its rivals to ensure stability in the market and profitability. In non-profit organizations, the supplier bargaining power may be deemed as the position of advantage that donors have over others. This may be in terms of expertise, capital, and skills. Bargaining Power of Supplier (POS) of Non-Profit Organization In the case of non-profit organiza tions, Bright Pink champions and offers education and support to young women who may be at risk of breast and ovarian cancer.Bright Pink’s suppliers/supporters may be classified as corporate (offering capital), individuals (donors) and/or participating doctors offering knowledge, technical credibility and support to the women in the organization. Though the power of these doctors may be low, they most likely gain more from the relationship that Bright Pink. In most organizations, there may be challenges related to the supply of donations and support that may be needed. One of such challenged is supplier power. In many cases, those individuals who supply organizations, such as Bright Pink, with capital also wield some influence during decision making.This means that donors would hold Bright Pink to a high standard of conduct, community involvement, and ethics. Participating doctors who supply knowledge, technical credibility, and support to the women in the organization, may h ave low power but most likely gain more from the relationship than Bright Pink. This is caused by the possibility of Bright Pink finding a multitude of doctors willing to support their cause while the number of organizations seeking doctors to participate on their medical panel may be small in-kind donations from existing members, volunteers, and corporations are another source of support and input.Differentiation of inputs is a factor in assessing supplier’s power. The higher the level of differentiation and importance in the eyes of the buyer, the more powerful the inputs become. Inputs include one-time donations, recurring donations, cause-related marketing opportunities, pro-bono administrative work, marketing, legal support and in-kind donations. Bright Pink’s growth is contingent upon procuring the right combination of inputs.Given the fact that there may be threat of substitutes, there is a clear indication of growth in the number of breast/ovarian cancer Non-pr ofit organizations (NPOs) in recent years. Suppliers of inputs may, therefore, continue to exert control in how these inputs are utilized. Bright Pink would, therefore, have a wide range of suppliers of capital and inputs but a seemingly low power or control over how these supplies/inputs are utilized. The degree of rivalry of similar organizations such as Bright Pink may be increasing with the number of breast/ovarian cancer support organizations coming up.This then means that Bright Pink may be loosing its grip on the number of suppliers/donors it may have. With this threat becoming more and more real, Bright Pink may have to work out strategies to keep its flow of capital and other resources supply that would ensure it continues to fulfill its goals and objectives. Taking Bright Pink as the ‘buyer’ there seems to be a certain level of leverage and power that the organization may have. The number of participating donors such as doctors at Bright Pink’s disposal seems to be fairly good.This couple with the notion that the doctors may be gaining more from the relationship than Bright Pink means that the organization may have a ‘buyer’ power allowing it to have a selection of the best doctors to integrate into its programmes. Barriers to entry/threat of entry may be one factor to be considered in Bright Pink’s case. With a regulating policy to the number of entrants into the breast/ovarian cancer support field, there may be better services and better and stronger inputs from suppliers/donors. In the case of NPOs, existing organizations would offer better and expanded services and efficiently and effectively.This would ensure that those who may be considering offering similar services and/or support would have few people in need of these services hence a barrier/threat of entry by those already in the field. Currently Bright Pinks’ support and aid flow is efficient for the current programmes in the organization. As the organization’s brand awareness, membership numbers, and media exposure continue to grow, it will find cause-marketing more appealing to corporate partners. Corporations are under increasing pressure to give to charities, support local organizations, and be socially responsible.Though this may not be a tangible reason to keep all organizational stakeholders on board, it may be a solid base to attract funding and donations from all suppliers. Programmes that offer a worthy cause may be an effective way to attract and sustain capital and resources from many corporate, individual and participating suppliers. Benefits to the company include increase in brand acceptance by associating with a worthy cause, reaching a niche demographic, differentiation in a crowded market, and perhaps increasing brand loyalty, then the benefits to Bright Pink are obvious.Members and supporters have an easy way to make a contribution and Bright Pink would be able to reach a wider customer base tha n they wouldn’t otherwise reach due to a limited advertising budget. Studies show a net positive reaction in consumers towards the contributing company’s image. The congruency between the charity’s mission and the company’s product is a primary determinant in whether each party gleans the benefits from the cause-marketing effort. As the organization gains popularity and acceptability of its programmes, there will be great increase in the benefits from suppliers.If suppliers are unhappy with the organization’s decisions, they can easy cut funding. In this way, large donors can wield unofficial influence over the organization’s behavior. Corporate donations can be correlated to economic conditions and given that the economy worsened in 2009, Bright Pink may have to be prepared for a decrease in these inputs. A way to offset this threat is to focus on individual/private donations as this tends to be less tied to the economy and these donors ide ntify more with the NPOs they support. Cause-related marketing, which provides benefits to both the supplier and Bright Pink, is another strategy to pursue.Since Bright Pink suppliers provide monetary donations not specific product, technology, or knowledge, there would be no switching costs to suppliers. However, since corporations and individuals will align themselves with a growing and well known charity, switching support to a lesser known NPO would not be advantageous. Since the decision to support various NPOs is a decision based on emotion, Bright Pinks’ most effective strategy for procuring this support is to continue to focus on success stories of those the organization has helped or is helping.Differentiating the Bright Pink story, showcasing various members’ reasons for joining the organization, and demonstrating Bright Pink’s impact on its member’s lives are all methods of highlighting this emotional bond. One of Bright Pink’s short-ter m objectives is to build a stable of partnering companies to provide exposure in the market, increase its membership and become an NPO of choice for corporate sponsorship opportunities. Since most doctors’ expertise is not readily differentiable, their bargaining power is relatively low.It would be logical to conclude that Bright Pink members may have a propensity to utilize the services of these doctors for their health care needs making the balance of power in the doctor-Bright Pink relationship reside in the organization’s favor. On the other hand, inputs from volunteers, corporations, and community groups are not easily achieved, and Bright Pink has less negotiating power when dealing with these groups. Other than the intangible benefits of helping a respected and growing NPO such as Bright Pink, these suppliers have no economic reason to provide support.In these cases, it is most likely the appeal of Bright Pink’s mission that drives the decisions for suppo rt from these suppliers. The importance of the suppliers cannot be stressed enough. Without their support, Bright Pink will not be able to grow. By focusing on cause related marketing and approaching corporations whose products/services align with Bright Pink’s targeted markets, stronger alliances can be built. This will level the power balance and facilitate a mutually beneficial partnership.

Beer Wars Essay Example for Free (#3)

Beer Wars Essay Essay Topic: War , Dogfish Head Brewery Choose cite format: APA MLA Harvard Chicago ASA IEEE AMA company About StudyMoose Contact Careers Help Center Donate a Paper Legal Terms & Conditions Privacy Policy Complaints Beer Wars is documentary about the American beer industry and how the 3 largest US breweries try to drive out the competition. This documentary covers how lobbyists are used to control the beer market and drive out smaller breweries such as Dogfish Head Brewery, Stone Brewery, and Moonshot: all producers of craft beer. The documentary describes how a 3 tier system was put into place to separate the powers of selling beer and prevent a monopoly but the laws that were put into place to prevent the monopoly, infact, promoted the size and strength of the largest beer corporations. An oligopoly was formed and maintained between Anheuser Busch, Coors, and Miller. Porter’s Five Forces Model is a business strategy that was covered in Beer Wars. Anat Barron described how difficult it was for small craft beer makers to be new entrants to the beer industry. When Anheuser Busch felt the least bit threatened, they had the capital and access to distribution channels that the smaller breweries did not have. The craft breweries found it greatly difficult to compete with the big 3 because they were not a substitute for the Big 3’s product, they were a small competitor. Anheuser Busch controlled the bargaining power because they were able to keep prices down due to their size and pockets while small craft breweries had to be more expensive because of the quality and care that went into it on top of having to pay a higher rate for ingredients compared to the other large corporations. To cite an example of the deep pockets that the big 3 had, Anheuser Busch came out with beer with caffeine in response to Moonshot beer, which was a craft beer (and the first of it’s kind). It can be viewed as theft but they had the pockets to Moonshot out. They targeted the bars and stores that carried Moonshot and gave them free cases of Anheuser Busch’s version of Moonshot beer. Though illegal some bars took it because it was free and busch had better prices to drive moonshot out. The intensity of competitive rivalry was at an all-time high when it came to Anheuser Busch trying to weed out the smaller breweries. The big 3 breweries managed to control the market share through advertising on tv , sponsorships, and on the store shelves through strategic placement of their product. The three tier system that separates the powers of selling beer delves into how lobbyists are used to control the beer market. Anheuser Busch uses their deep pockets to get rid of competition from small craft beer makers and control consumer choice. They purchase other beer corporations. Although only touched upon briefly towards the end of the film, Anat touched upon how Coors and Miller had to go into a 50/50 joint venture to compete with Anheuser Busch. Coors and Miller scanned the beer environment and realized that they could not keep a myopic view and hope for things to turn around. They knew that in order for each to survive, they needed to join forces. They were easier for Anheuser to take out individually but stronger as a whole. Beer Wars. (2017, Mar 04).

World War II and the Role of Women Research Paper

World War II and the Role of Women - Research Paper Example The businesses and industries of America required labor for their continued functionalities due to which, they recruited women in place of men, as the war required a major contribution from men in order to secure the homeland. According to Marc Miller (1980), â€Å"the war led to a dramatic rise in the number of women working in the United States† (42). Women that previously worked in homes and managed only their homes came out during the war in order to save their country from economic downfall. Ellen J. Babb (1994) informs that women were supported by the government and private sector (43). In fact, they were not only supported but also encouraged to work for their country’s welfare by getting employment in business and industrial sector. Women volunteered for the employment offered by the government and private sector, as their services were acutely required by the state. The lives of women changed as a whole, as because of their work outside their homes, they got recognition and respect, as they never enjoyed before. It was during the war that women were considered as a substitute for men; otherwise, they were regarded as less capable in comparison to men. The jobs offered to the women were temporary and there was a plan to ask the women to go back to their previous household activities when the war was over (Anderson 78). Women were not only required to manage the outside works but also their children, which was there all time job. According to Babb (1994), â€Å"One thing they had to do was find new ways to balance family and work roles† (46). The lives of American woman transformed as previously they were only to manage their homes and children but then, during the war, they were to protect the economy of their country and help it to sustain while their children and their homes were their responsibility as before. They had to do manage many works whether they were home related or work related.  

Persuasive Memo Essay Example | Topics and Well Written Essays - 250 words - 1

Persuasive Memo - Essay Example Some companies may opt to lay off some of the workers in order to evade providing their health cover. There is also a high probability that employers will incur additional costs for their employees’ insurance. This may arise because insurance companies have to cover everybody including the sick. They may therefore increase the general insurance costs for health cover, in order to cater for the high risk of loss. Our company, therefore, needs to create well-thought strategies to meet the mandates of this Act and retain the much needed part-time workers, while concurrently ensuring  that  they dont bear  unneeded  costs. For instance, the company can offer a fixed amount of money to employees, to cater for specific drugs or procedures. This amount is a form of incentive that prompts the employees to look for the best price when making any purchases. Additionally, since the company needs the part-time workers, offering minimal coverage would help to retain them, and even improve their productivity. Moreover, the company should implement the disciplinary acts that the Act allows for such as surcharges to smokers, to avoid incurring avoidable

Changes must happen in both human eating habits and food cultivation Research Paper

Changes must happen in both human eating habits and food cultivation if the human race is to survive - Research Paper Example uding pizza and burger focusing mainly on takeaway food items, this in return result’s in harmful diseases in conjunction to obesity and poor eating habits and diet namely heart disease, cancer, stroke, and diabetes as per US department of health and human services. In order to overcome these life claiming diseases it is important for people to alter their lifestyles eating habits and recognize the need for healthy diet. Conversely, comparing modern cultivation with traditional cultivation in today’s era the profit norm drives the mechanism of farming paying special emphasis on quantity of crops to be yield using pesticides and chemical fertilizers having implication on both ecosystem and human life, these crucial matters if not tend to than could lead to substantive impact on human lives (National Research Council , 1975). Firstly, poor diet associated with bad eating habits makes a human body more prone to being overweight and obese, according to W.H.O (World Health Organization) these traits makes a human body more susceptible to chronic diseases like diabetes, cardiovascular heart diseases and cancer. People today should recognize the need to alter their lifestyle and incorporate physical activities and more importantly establish a healthy diet routine for themselves and recommend others as well by explaining to them the catastrophic risk on their lives which could be avoided by doing so (Counihan, 2013). Secondly, Stanford hospital USA suggest as per their research that alone in the United States of America obesity has doubled in children and tripled among teenagers since 1980, quoted as per research, that 15% percent of children aged six to 19 are considered overweight, adding to this that more than 60% of adults are either overweight or obese. As per WHO analysis, published on their website obesity was initially to be found more in high income developed countries but today this issue has widespread to developing medium income countries as well this

Question repository and test paper generator Literature review

Question repository and test paper generator - Literature review Example The online examination system provides a user friendly interface with all the features of any original examination system. The online examination system conducts exams using multiple-choice questions, gap-fills and open questions. The online examination system provides a platform where the teachers can easily conduct tests as they do not have to waste time on checking the test of each individual student and students can easily give exams. The system is convenient for students as they don’t need to worry about things like pens and teachers will only need to prepare the basic question-bank once with the system allowing addition of additional questions later.The online examination system has two users classified as Administrators and the students. (Jin & Lin, 2012) The administrators are the typical examiners and are responsible for the management of users, tests to be conducted, subjects, questions and results. These administrators also manage system backup and recovery strategi es. The second user of the system is the student who uses it to sit for examinations. The students take exams in the front desk using usernames and passwords given to them by the administrators. The system shall distribute questions to the student automatically and start the countdown for the students to complete the test within the stipulated time, and submit answers to the server. Depending on the type of exam, the system divides the questions into objective and subjective questions, with papers being corrected by the system and the teachers. The system shall aggregate final results, and students can check their scores on the system breaking the time and space constraints of traditional test, and achieve paperless office. The online examination system supports the management of users, questions, subjects and results of course. The system is fully automated and it evaluates thoroughly and does calculations of the tests done providing test summary and results summary to both the tes t conductor and the student. Students can check their results online. The online examination system shall be all browsers compatible to give all its users the best experience with different browsers. In each management section there shall be a provision of a searching option providing a ‘what you see is what you’ get editor to make preparations of questions easier. The system shall also provide some Indic language support. Advantages of online exam system The advantage of the online examination is that it can be conducted for candidates in remote areas and evaluation of answers can be fully automated for multiple choice questions. Depending on the type of the questions and the requirements, essay type questions can be evaluated through the system. The system allows for examinations to be conducted at any time as per the availability and convenience of the users and reduction of costs substantially since there is no paper work involved like printing exam papers and prepa ring paper admissions. (Peter, 2004) The examination results could be viewed just after the exams and there is an option to display the correct answer or hints, for formative testing. There are no distribution expenses for the question papers since the papers would not be distributed to different locations. There are no invigilators involved and also there is no

Structural Concept Essay Example | Topics and Well Written Essays - 500 words - 1

Structural Concept - Essay Example The piles will be generated using continuous beams originating from standard non-stop beam components linked to the node of elements through flows also called non-linear springs. This type of technology mixes in-situ soils together with cementitious materials in the process of forming a vertical stiff inclusion in the soil structure. The process entails rotating the mixing tool downwards to the designed depth. On reaching the appropriate depth, the construction engineer reverses the rotation of the mixing tool and starts withdrawing it at a standardized rate (Nelson 2005). The engineer forces into the ground agents that include slaked lime, quicklime, fly ash, and cement during advancement and withdrawal of the mixing tool. Other agents commonly referred to as binders introduced in the entire process in form of either wet slurry or dry powder. This technology shares familiar elements with the deep mixing technology with differences appearing in very high-pressure fluids that are applicable in the jet grouting technology in the process of eroding subsurface soil particles and used in mixing them with cement. This technology applies hydraulic energy to erode the soil as well as mix or replace the eroded soil with an engineered grout of water and cement in the process of forming a solidified in-situ component. Various subsurface geometries apply in the process of installing Jet Group elements. The tools for performing jet grouting remains special but many contractors are available and can help in continuing with technology. Engineers erect gadgets as close as possible to existing structures of embankment such as railways to strengthen resistance of the embankment and prevent failures from stability. They are made of few compacted meters of material with a height of one to two meters (Nelson 2005). They are also cost effective compared to other structures. However, its ability to reduce vibration and settlements is very low. In

Financial accounting Assignment Example | Topics and Well Written Essays - 1250 words - 1

Financial accounting - Assignment Example In the context of a company or a business unit, an income is what is mostly referred to as the earnings after interest, depreciation and tax (EADIT). The gain can be described as an increase in the amount of revenue and/or income by a specific amount, as compared to a previous figure (Gupta 213-250). According to IAS 18, revenue is supposed to be recognized exclusively under the following criteria: when a business unit has completed the transfer of ownership of goods; when a business has ceased exercising applicable managerial authorities and has given up any form of control over the goods; when the amount of the expected revenue can be determined with consistency; when it is certain that financial inflows resulting from a certain business transaction will be directed to an entity; and when expenditures and costs related to a business transaction can be measured with consistency (Christian and Lu?denbach 64-87). On the other hand, revenues obtained through the provision of services s hould be recognized â€Å"where the outcome of a transaction involving the rendering of services can be estimated reliably, associated revenue should be recognized by reference to the stage of completion of the transaction at the end of the reporting period. The importance of distinguishing between the terms in financial reporting is to facilitate the provision of reliable material information to the users of financial statement (International GAAP 328). The case study IBI Ryan PLC (the company) is a wholesaler of a wide range of consumer electronic, computing and telecommunications products. The company imports the bulk of its goods using container transportation and distributes from large regional warehouses to its customers, who range from individuals who have ordered on-line to large national retail chains. The company is finalizing financial statements for the year ended 31st March 2013. The company has experienced significant fluctuations in revenue and profits over the last 5 years. The financial statements as currently prepared, show an operating profit of ?51 million on revenue of ?4,003 million. According to the case, the company anticipated a delivery of the goods on Sunday the 31st March, one day before the preparation of the financial statements. Unfortunately, the delivery did not happen owing to a heavy snowfall for two consecutive days until Tuesday. The sales invoices showed a total sale of ?50,000. The delivery was not made but the company’s revenue for the financial year ending 31st March includes the sale. According to the requirements of revenue recognition as stated in the international accounting standards 18, the revenue of ? 50,000 could be measured with certainty and reliability. The cost incurred during the transaction could also be measured with a satisfactory level of certainty and reliability (? 25,000). The economic benefits of the transaction would flow to the company if the transaction were finalized. However, since the delivery was not done according to plan, within the financial period, the ownership of the goods was still with IBI Ryan. That means that the company did not pass the significant risk and reward of ownership of the goods to the buyer. Secondly, the company still had managerial authority and control over the goods. Therefore, the revenue