Financial Analysis - 642 Words

Return on Assets Assets are your firm’s total assets, not just what the company owns. Return on assets is calculated by dividing net operating income after tax (but before other income or expenses like interest expense) by total assets. Return on assets can be compared to other returns with similar or different risk profiles. For instance, if your business is only returning 4% annually (after tax) compared to, say, a 6% yield on a junk municipal bond, one could conclude that the business is under-performing for the risk taken by having all assets tied up in an non-liquid privately held business – its own. If few would accept such a low rate of return in general, particularly considering the risk of investing in a privately held business,†¦show more content†¦When your cost of capital exceeds your return on assets, your business is financially inefficient and destroying invested capital. In the mortgage example above, if the return on assets on the house is 5% per year and the mortgage interest rate is 5%, the cost of capital would be 9% (calculated using this formula). This excludes taxes and the current poor real estate market performance, which, when combined, would increase the gap between return on assets and cost of capital even further. This real estate investment would destroy capital because the cost of capital of 13% is far higher than the return on assets of 5%. Few people analyze real estate investment in this way even though this is the only way to truly understand make a good financial decision. When comparing your return on assets to other, similar businesses, it’s important to make the correct comparisons. Be sure that you are using return on assets not return on equity. Comparing returns on assets is a common method to size up the efficiency of one company over another in its use of invested capital. A better comparison, however, would be to make sure that the return on assets exceeds the cost of capital supplied to the company and invested in the total assets of the company. If return on assets is less than the cost of capital there is problem. How can it be fixed? By increasing net operatingShow MoreRelatedFinancial Statement Analysis : Financial Analysis1558 Words   |  7 Pagesyou hear the phase financial statement analysis, one wonders what is stands for. financial statement analysis is one of the most important part of any company to be successful. The reason companies rely on financial statements is for the company to come profitable even if the company is small or large. When companies use financial statement, it helps them to see if they are being profitable, by being used in different areas and reviewed by different departments. Chief Financial Officer and other executivesRead MoreFinancial Statement Analysis : Financial Analysis759 Words   |  4 PagesWoolworth Fin ancial Analysis Financial statement analysis assists a business entity, business shareholders and other people interested, to analyze the figures in financial statements to present them with superior information about such most important factors for decision making and ultimate business survival. As exemplified by Gibson (2001), income statement, balance sheet, and cash flow statements project the financial performance a company at the present and probably the future. According to theRead MoreFinancial Analysis1076 Words   |  5 PagesCango Financial CanGo Financial Analysis Report The success of a business depends on its ability to remain profitable over the long term, while being able to pay all its financial obligations and earning above average returns for its shareholders. This is made possible if the business is able to maximize on available opportunities and very efficiently and effectively use the resources it has to create maximum value for all involved stakeholders. One way the performance of a company can be measuredRead MoreFinancial Trend Analysis Of Tata Steel Ltd Essay1257 Words   |  6 Pages TERM PAPER ON â€Å"Financial Trend Analysis Of TATA STEEL Ltd.† BY SAMIKSH SHARMA {A3146915005} B.Com (H) – Evening Class of 2015-18 Under the Supervision of: Dr . ATUL KUMAR In Partial Fulfilment of the Requirements for the Degree of Bachelor of Commerce (Honours) At AMITY COLLEGE OF COMMERCE AND FINANCE AMITY UNIVERSITY UTTAR PRADESH, 2015-18 INDEX S.NO CONTENTS PAGE NO 1. TITLE PAGE 01 2. INDEX 02 3. DECLARATION FORM 03 4. ACKNOWLEDGEMENT 04 5. EXECUTIVE SUMMARY 05 - 06 6. INTRODUCTIONRead MoreFinancial Analysis of Lee College1527 Words   |  7 PagesFinancial Analysis of Lee College Not-for-profit organizations are required to produce financial statements that provide information about their financial position and performance. Lee College is a private, not-for-profit college that prepares its financial statements in accordance to the accounting standards of the National Association of College and University Business Officers (NACUBO). I will prepare a Statement of Activities, a Statement of Unrestricted Revenues, Expenses, and Other ChangesRead MoreFinancial Analysis2455 Words   |  10 PagesContents Executive Summary 3 Issues: 4 Recommendations: 4 Value of synergies and intrinsic value per share of Antarctica 5 Form of payment; Cash or common stock? 5 Share-for-share transaction 7 Term sheet and its components 8 Economic Analysis 8 Recommendation 9 Executive Summary In 1999, the CEO of Companhia Cervejaria Brahama (largest brewer in Brazil) was considering the bit for Antarctica (second largest brewer in Brazil). The purpose for this merger was to exploit the potentialRead MoreFinancial Analysis : Financial Information970 Words   |  4 PagesFinancial ratios make it easier for quantitative analysis, where financial information is analysed by investors, as the numerous numbers contained in a company financial statement can leave them confounded. There are five to six main types of financial ratios including liquidity measurement ratios, profitability indicator ratios, debt ratios, operating performance ratios and cash flow indicator ratios (Richard Loth, n.b and Jim Riley,n.b)1 and 2. However, these can be grouped into two principal categoryRead MoreFinancial Analysis2238 Words   |  9 Pagestimes | Apendix: Ratios of the Grand Hotel Financial analysis | | | Financial ratios are useful tool to analyze the firm performance and financial situation or to compare the firm’s financial situation with other. It will help managers or the board of director to make good decisions in their performance and future prospects. Financial ratios could be classified into five types: profitability, liquidity, financial leverage, asset turnover, and dividend policy ratios (PaulineRead MoreFinancial Analysis4661 Words   |  19 PagesFinal Project – Financial Analysis Beatrice Valdez, MBA Student Capella University MBA 6016 Finance and Value Creation [ May 16, 2012 ] Michael Blagg, Professor Table of Contents Executive Summary | | 3 | Historical Financial Statement Analysis: Financial Ratios | | 3-4 | Balance Sheet | | 4-6 | Income Statement | | 6 | Statement of Cash Flows | | 6 | Pro-Forma Financial Statements | | 7 | Balance Sheet Pro-Forma | | 7-8 | Income Statement Pro-Forma | | 9 | CashRead MoreFinancial Ratio Analysis : Financial Ratios Analysis1634 Words   |  7 Pages UNIVERSITY OF HOUSTON CLEAR-LAKE HADM 5233: FINANCIAL MANAGEMENT II ASSIGNMENT: FINANCIAL RATIO ANALYSIS UHCL Honesty Code â€Å"I will be honest in all my academic activities and will not tolerate dishonesty.† Uday Sekhar Reddy Mareddy

Paul Of Tarsus A Christian Perspective Essay - 1149 Words

Paul of Tarsus was not one of the original twelve apostles, but apparently he had an epiphany while traveling to Damascus and became a Christian. Even more than that, Paul founded many of the tenets of Christianity and transformed it into a universal religion. Because of Paul, Christianity wasn t limited to Judaism, but became a Greco-Roman religion, open to all. He made Jesus divine, born of a Virgin, descended from the House of David, laid the basis for Original Sin, redefined the definition of chosen people to mean those who accept Jesus as Savior and put forth the idea of transubstantiation. Note that the Gospels were written after Paul s conversion and his own writings. It was important that Paul was a Roman citizen; he was able to travel about the Empire freely. Paul argued that the message, the good news should not be limited to Jews, but that Jesus of Nazareth came to save all mankind and his death atoned for the sins of all humans and makes possible their salvation (another Pauline concept). After the destruction of Jerusalem in 70 A.D., Christians spread throughout the Mediterranean, taking their religion with them. Since they believe that Judgment Day was any day now, it was important to convert as many people as possible so they could be saved. Christianity was an urban movement. Rural areas tend to be very conservative and traditional. Every major urban center in the Empire had some sort of Christian community. At first, these Christian communitiesShow MoreRelatedThe Life And Writings Of Paul Essay1313 Words   |  6 PagesThe life and writings of Paul Paul the Apostle, also known as Saul of Tarsus, is one of the most important figures in the New Testament. A man who dedicated his life into persecuting Christian later converted and became the person who wrote more books than any other writer in the New Testament (Picirilli 2). Paul did not start his life the same as the person he was at the end, he was neither a Christian nor a supporter of Christianity. The initial life of Paul was rugged and hard. He was raised asRead MoreThe Burden Of St. Paul Essay947 Words   |  4 PagesThe Burden of St. Paul — Today: Us vs Them Christianity has over 2.1 billion followers throughout the world and is known to be a universal, monotheistic belief system that has been developed since the life, death and resurrection of Jesus Christ. The apostle Paul is a man, which is known for his mission to spread Christianity. He was raised as a jew, and ironically, during his youth he was persecuted by Christians. Paul, known as Saul during this time, was born in Tarsus. Saul, during his years asRead MoreThe Calling of Saul of Tarsus837 Words   |  4 PagesThe â€Å"Calling† of Saul of Tarsus Keith Vann Liberty University â€Æ' The â€Å"Calling† of Saul of Tarsus Hedrick, Charles W. â€Å"Paul’s Conversion/Call: A Comparative Analysis of the Three Reports in Acts.† Journal of Biblical Literature 100, no. 3 (September 1981): 415–432. Of great significance is the fact that Saul’s conversion experience is recounted three times in Acts. Scholars note this as being an important fact regarding the writings. The imagery of blindness is brought to the forefront. Read MoreBassler s Book Navigating Paul Provided Interesting Perspectives On The Well Known Character1109 Words   |  5 PagesJouette M. Bassler’s book Navigating Paul provided interesting perspectives on the well-known character. Paul began as a tormentor of the early Christian Church as he believed Jesus to be a fabricated messiah. Paul was a man of the Law (Jewish Torah) and belonged to the Pharisees, a sect of Jews that stringently observed the traditional law of the Jews. Pharisees always saw themselves as superior to other Jews and particularly over Gentiles. Paul helped this group of Jews put manyRead MoreWhat Is The Christian Pentecost? What Happened?1842 Words   |  8 PagesFor Part One: 1) 1)What is the CHRISTIAN PENTECOST? What happened? To whom? And where? Pentecost is when the Holy Spirit came on the early followers of Jesus. It happened a few weeks after Jesus’ death and resurrection, there were followers of Jesus, but no movement that could be meaningfully called â€Å"the church.† Thus, from an historical point of view, Pentecost is the day on which the church was started. This is also true from a spiritual perspective, since the Spirit brings the church intoRead MoreSaul of Tarsus2681 Words   |  11 PagesLIBERTY UNIVERSITY THE CALLING OF SAUL OF TARSUS A RESEARCH PAPER SUBMITTED TO DR. BRANDON JONES IN PARTIAL FULFILLMENT OF THE REQUIREMENTS For BIBL 364 LIBERTY UNIVERSITY ONLINE BY e of Contents Introduction 3 Saul of Tarsus 3 The Damascus Experience 4 The Call 6 The Conversion Debate 8 Conclusion 9 BIBLIOGRAPHY 11 Introduction The Book of Acts is a literary masterpiece filled with stories of miracles, faith, chronicles of the growth of ChristianityRead MoreSt. Pauls Missions Essay1182 Words   |  5 PagesApostle Paul (formerly Saul) is responsible for the spread of Christianity throughout the areas of Asia Minor and Greece. Through his 3 mission trips to the region Paul created a base of support for the Christian faith and implemented a support strategy for future growth. The time period for his journeys was 45 AD – 58 AD. The story of Paul is interesting from the perspective that the man best known as the author of most of the New Testament started out as a devout Jew and despised the Christian faithRead MoreThe Bible ( Chr 105 Oa2 )1558 Words   |  7 Pagesministry of the Apostle Paul. The Apostle Paul was raised in Tarsus (now known as Turkey), as a well-educated Jew. He was a Pharisee who studied under the Pharasaic rabbi Gamaliel, and he was on track to be a great leader among his people. At this point in time, he was trying to purify the Jewish faith as a Pharisee by stamping out Christianity, which he believed was blasphemy. He participated in the stoning of the first Christian martyr, Stephen. He was also seen arresting Christians in Jerusalem. WhileRead MorePauls Contribution to Christianity1449 Words   |  6 Pagesfigures in Christian history, but this only serves to add to the mystery and grandeur surrounding the Apostle Paul of Tarsus. Much, however, is known of the time after his conversion to Christ and what he did to contribute to Christianity in this period, and it is this that leaves a greater legacy than the simple facts of his life. The contributions that he made towards the cause of Christ and the spreading and formation of Christianity are wha t he is perennially remembered for. Paul is rememberedRead MoreRhetorical Analysis Letter from Birmingham Jail1517 Words   |  7 Pagesstrategies to accomplish the task of appealing to the readers from a logical standpoint. King first establishes his credibility to answer the clergymen by naming his personal title and comparing himself to such a higher historical authority as the apostle Paul. King uses repetition of his personal experiences in Birmingham to describe the situation from an emotional standpoint. By stating his credibility and giving his personal experiences, King gives the readers no choice but to listen to what his reasoning

Why Everyone Is Talking About Health Promotion Essay Samples

Why Everyone Is Talking About Health Promotion Essay Samples The Basics of Health Promotion Essay Samples A care program would consist of strategies to improve and promote health and actual and prospective problems can be recognized and addressed. As a consequence of which the grant that's received for the medical care sector isn't sufficient to satisfy the requirements of health facilities in a better means. Therefore adequate number and caliber of the personnel or staff in the health profession makes a whole lot of impact in health and improving the states of health and safety of the many individuals. Last, environment has a significant role in mental wellbeing. Health Promotion Essay Samples Help! Free Health Promotion essay samples can be found FreeEssayHelp with no payment or registration. Excel Project needs to be prosperous in promoting the wellness of the full community and people. Presentation on QUIT ALCOHOL Health and security of the community is on priority for the whole community. Health is a subject of constant concern today. Child and adolescents are the future of society and for that reason, ought to get the maximum high quality healthcare for a wholesome community. Health promotion interventions or programs also are contingent on the reach of the health promotion. It had a key role in these strategies. The Foolproof Health Promotion Essay Samples Strategy The plight of poor individuals in developing economies is quite miserable especially if we observe then in context to their well-being. Firstly, you shouldn't smoke or let different folks smoke near an infant. For kids and young individuals to realize their entire potential, it is essential they eat healthily. Unique men and women use the term health promotion for unique things. Regular exams and screenings are advised for those patients in danger. Education on nutrition is an additional important part of gaining control. The program has recognized the most important health determinants and c omponents that may assist in preventing obesity. Health education programs should encourage people to participate in another activity which would choose the emphasis away from their smoking, perhaps take part in exercise which won't only help to decrease their urge to smoke through providing entertainment, but which will also act to enhance their wellness and also their social interaction. Up in Arms About Health Promotion Essay Samples? In order to boost the holistic development of someone, there are specific activities that may be undertaken towards the promotion of efficient improvement. One of several strengths of being a true nurse, Kester and Wei (2018) describes being resilient is crucial to develop as it's a skill in which a nurse is equipped to react efficiently and remain focused in a hostile environment and a key key to acquire long service in nursing is a good attitude mind collection. The goals of promotion in nursing practice are to offer informed wellness informa tion to the general public. In order to make the most of education and superior health promotion, it's crucial to identify which sort of intervention ought to be utilized to improve and boost superior care for each person. Things You Won't Like About Health Promotion Essay Samples and Things You Will Prevention is always key, however the majority of the time diseases like diabetes progress. Notably, health hazards pose a huge risk to the wellness of the infants since they may contact various diseases like cancer, chronic diseases, and acute respiratory diseases. Air pollution mostly affects infants and kids at large, as a result of their narrow airways and the simple fact they experience frequent rapid rates of respiration. The primary cause of lack in the wellness facilities in poor countries can be supplied to the low funds from the government to enhance the well-being of the frequent public. Naturally, there more reasons which make the human keep the nutritious means of l ife, but it's a different question. The public is experiencing numerous healthcare problems that they cannot overcome as a result of the deficiency of money and basic awareness about the wellness issues. There is a good influence of the socio and financial condition of someone on the well-being of the community and that individual. The One Thing to Do for Health Promotion Essay Samples It's also necessary to take part in exercises like aerobic bodily activities to aid in proper blood flow within the body. An obvious plan is also helpful for your mental health for a feeling of purposefulness can often decrease tension and anxiety. Since you may see, the progression of the term health is a little muddled, and not exactly linear in meaning. There is significantly more to healthy eating than simply reducing calories and fat. Up in Arms About Health Promotion Essay Samples? Whether or not you will need healthcare essay helpor management essay writing help every kind of essay can be finished with expertise by the students. Now, you've got to consider about the content of your health promotion essay. To begin writing your assignment you would want to run into an interesting and promising topic. You must be proficient in the topic, have an overall idea about the chosen issue and figure out how to get the best arguments to demonstrate your thesis.

Cause and Effects of Divorce free essay sample

From the past to present, people all over the world have determined to live together, so that they depend on each other for living. Nevertheless, some couples are unable to maintain their relationship; therefore they choose divorce, which is one of the solutions to cope with problems between husband and wife. Most people think carefully before they get married. However, the divorce rates tend to continually increase. Therefore, it might be argued that divorces can happen a lot easier than the past. There are three main causes of divorce: changing woman’s roles, stress in modern living, and lack of communication, which are highlighted below. The first significant cause of the recent rise in the rates of divorce is that women completely changed in roles. In the past, men had to earn all or most of the money to afford their expenses, whereas woman only do housework, hence women have no money, leading to depend on husbands’ money. We will write a custom essay sample on Cause and Effects of Divorce or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Because of these situations, it is too difficult for most women to separate from their husbands. Nonetheless, these situations have change nowadays. The equality between men and women in roles are very clear at the moment, thus women can work outside to earn money, while men share the household tasks such as cooking, cleaning, washing as well as caring for children. It can be clearly seen that women are independent from money as they can earn money by them-selves to support their living cost. Therefore, the divorce rates recent rise. Another cause to confirm the recent increase in divorce rates is stress in modern living. Many people have considerable pressures to earn money. It can be obviously seen that the stress has occurred since they were children. For instance, students generally want to go to famous schools so that they take advantage of well-known universities. Studying in distinguished universities mostly causes having a good opportunity to find a job or earn a lot of money. This circumstance happens in many countries. Some people are laid off from their companies; consequently, the stress occurs in their family, which leads to divorce. Some families can earn money, but insufficient for covering their expenses, therefore it is easy to think about divorce. Nevertheless, the rates of unemployment tend to continually increase as a result the divorce rates also raise. It is no doubt that the stress in modern living may lead to increasing divorce rates. The final cause of recently increasing divorce is lack of communication. Many people are fairly busy. For this reason, they have inadequate time to talk about the problems with their partners, which produces the likelihood of divorce. Some couples are often quiet when they have problems with each other, as a consequence, little problems can be expanded to become huge problems, resulting in divorce. It is quite clear that the more communications are used, the more divorce rates are reduced. Although, these three causes of the recent rise in divorce rates are expressed above, there are also two effects of the recent increase of divorce rates: negative effects and positive effects Firstly, the effects of the recent enlargement in divorce rates are negative effects. Most couples normally have children when they get married. Consequently, divorces can have a direct effect on children. Children living in single parent families are more susceptible to get pregnant as teenagers, drop out of high school, abuse drugs and have aggressively emotional and behavioral problems, which lead to social problems. Some children decide to go out of their home when their parents separate each other; consequently, they become homeless children. They do not have good opportunities to find a job due to shortage of education. Consequently, crime may likely be the end result. These are significantly negative effects of recent increase in divorce rates. Secondly, on the other hand, another effect of the rise in divorce rates positive effects, people who divorce by consent from their partners, want to have better quality of life, since they are unhappy with their spouses. They not only have more free time to do many things, but also free from their spouses’ mumbles. In addition, divorces also rid the violence of disagreement between husband and wife; hence, everybody in the family gets better in physical and mental health, particularly for children. These are the beneficial effects of increasing divorce rates. In conclusion, a family is one of the important parts of society; therefore, many people had better be aware of the significance of relationships in families. At the moment, divorce has become the substantial problem because of changing women’s roles, stress in modern living and lack of communication. Nevertheless, there are also the two different ways in effects, which are negative and positive effects. Some couples, which have no children, divorce by consent. Therefore, divorce should be a good solution for couples to deal with this problem. On the other hand, some couples having children in their family whom should think long and hard before they end their marriage in divorce; otherwise, innocent children probably become victims for this situation. Although people tend to think carefully before they get married, the rates of divorce endlessly rise.

Cloning Process Essays - Cloning, Molecular Biology, Genetics

Cloning Process Cloning is the process of creating a genetic duplicate of an individual. Since the February 1997 announcement of the birth of Dolly, a sheep cloned by Ian Wilmut, cloning research has increased greatly. Cloning humans now has become a much greater possibility in society than it was years ago. Scientist are on the edge of a huge breakthrough with human cloning, and society will ask it's self if this should be allowed or not. Many arguments can be made for and against human cloning. Proponents of human cloning may argue that it is just a logical and inevitable advance in science technology. It is, however , risky for human subjects. At the present time, most of the general public is against cloning. Within a few years time, the medical possibilities of human cloning may be attractive enough to change the publics opinion. Reasearchers on human cloning would involve huge risks for the initial clones, because any experiments in human cloning would eventually have to be tested on humans. Human cloning is unethical because of the risks that this practice involves greatly outweigh the bebefits. The technique that produced Dolly the sheep was successful in only 1 of 277 attempts. If this was attempted in humans, it would risk miscarriages in the mother and severe developmental problems in the child. The actual risks of physical harm to the cloned child cannot be certain without conducting experiments on human beings. This itself is unethical because no one knows what will happen and the child is in danger because noone knows what is going to happen, the child could be born disabled and/or have developmental diffuculties. As of now human cloning doesn't seem like a great possibility because of the risk involved and how the general public would react. Some time in the future, maybe the advances in medical technology will allow cloning with no possible risk.

Bacteria Outline essays

Bacteria Outline essays - Oldest, structurally simplest, most abundant forms of life - Only organism with prokaryotic cellular organization - The only members of the kingdom Monera (4800 different kinds) - Characteristics change depending on growth conditions - Maintenance of life depends on them - play vital role of productivity and as decomposers - Capable of fixing atmospheric N for use by other organisms - Used in production and fermentation of various food and as antibiotics and is being tested for - All bacteria fundamentally single celled - Sometimes cells adhere within a matrix to form filaments - Activities of bacterial colonies less integrated and coordinated than in multicellular eukaryotes Cell Size 10x size of bacteria 1 micrometer (Ã §m) diameter Chromosomes Membrane bound nucleus w/ chromosomes w/ nucleic acid Cell Division and Genetic Remcombination Mitosis involving microtubules Sexual reproduction - meiosis/syngamy Binary fusion Lack of sexual reproduction - no equal participation Internal Compartementalization Respirational enzymes packed into mitochondria Corresponding enzymes bound to cell membranes Cytoplasm - no internal compartments/organelles (except ribosomes) Flagella Complex 9+2 structure of microtubules (whip-like motion) Simple w/ a single fiber protein flagellin Autotrophic Diversity Enzymes for photosyn. Packed in membrane-bound organelles (plastids) Only 1 type of photo. - release of O2 Enzymes bound to cell membrane Several patterns of aerobic/anaerobic photo. w/ formation of S, O, sulfate Chemosynthesis - process where certain bacteria obtain energy from oxidation of inorganic compounds and obtain C from CO2 - Lypopolysaccharide - polysaccharide chain with lipids attached - Molecules of it deposited over layer of gram positive - forming outer membrane - Makes gram negative bacteri...

A critical overview of the three interrelated disciplines of Essay

A critical overview of the three interrelated disciplines of Communication, Media and Culture, and the theoretical and real-world problems they address - Essay Example It strongly emphasizes: how objects contribute in social interaction and how objects can have agency.The way people acquire knowledge by involvement in events and the vital role of networks and sponsors. Literacy is an essential lens for examining changing social practices, such as the effects of new technologies, the phenomenon of the overwork culture,and the growing audit culture. Pursuing how people’s lives are structured by engagement with texts of various kinds’ gives analytic purchase on these and other concepts. In reference to globalization, the examination of literacy practices issues a way of interrogating the complex changes in specific sites. Also, tracing connections between global and local practices, unfolding the exercise of power and documenting local forms of appropriation and resistance. Culture, media, and communication depend on each other for their existence (Golding and Murdock 2000, 70-92.). Communication is the key to a persons’ success, in the workplace, relationships, as a citizen, and across their lifetime (Morreale and Pearson 2000, 1-25). The ability to communicate comes from experience. Effective communication happens when a wanted effect is the outcome of intentional or unintentional information sharing, which translates between multiple entities and acted on in a desired way (Tulsky 2005, 359-365.). This effect ensures that messages do not distort during the communication process. Effective communication should produce the desired effect and maintain the force, with the ability to increase the effect of the message. Thus, effective communication serves the purpose for which sdesigned or intended. Possible purposes might be to invoke change, cause action, create understanding, inform or communicate a particular idea or point of view. When the craved effect is not achieved, factors such as barriers to communicating are explored, with the intention of discovering how communication

Educational Leadership Scenario Essay Example | Topics and Well Written Essays - 1500 words

Educational Leadership Scenario - Essay Example (2001). Management pertains to the effort of utilizing resources towards the fulfillment of the organizational mission in an efficient, effective, and ethical manner. In contrast, school leadership is focused on the mission and the vision of the organization rather than its goal. The emphasis of management is on the management and accountability of school resources. In a sense, Effective leaders identify and understand their preferred and natural leadership style. These leaders have command of a variety of leadership styles and aptly match the correct style to the needs of a particular situation. In addition, effective leaders know that a high level of input and participation is sometimes necessary for decision-making and understand the skills, talents and styles of those who work for them. There are four main leadership models: Peters and Waterman's In Search of Excellence; Covey's-The 7 Habits of Highly Effective People; Wheatley's Leadership and the New Science and Deming's, Out of the Crisis. Peters and Waterman stated that leaders must focus on people and on the tasks of an organization. Peters and Waterman also feature the attributes of effective leaders: bias for action, staying close to the customer or the clientele, autonomy and entrepreneurship, productivity through people and hands-on and value driven. (Peters and Waterman, 1982). Covey (1989) posits that the success of an organization depends on the development of and commitment to a shared vision of the organization at its best. He stated seven principles of effective living: responsibility, integrity, respect, mutual understanding, patience and purpose. Proactivity, the first habit, refers to the ability to take charge of situations. The second habit is to begin with the end in mind. This means that one fulfills the goal. The third is putting "first things first". The fourth is that leaders think, "win-win." The fifth is that leaders seek first to understand. The sixth is that leaders create new alternatives to old and to static ways of knowing. The seventh is that leaders seek self-improvement consistently. (Covey, 1989) Wheatley (1989) believed that leaders should focus on order rather than control in organizations. He stated that leaders should recognize the ebb and flow or to the order and chaos in an organization. According to him, chaos in an organization is useful in that it stimulates growth and evolution. Leaders then should allow disequilibrium and discomfort in an organization to stimulate growth and evolution rather than exerting control to bring the organization back into equilibrium. Wheatley posits that order and chaos are both natural states of an organization, each with its own purpose. It is natural for organizations to have periods of chaos and periods of order.Deming (1984) had emphasized collaboration and teamwork among workers and managers. Each worker is focused on their appropriate role in the organization with productivity in mind. All the members of the organization have quality improvement as a goal. The Total Quality Management organization (TQM) improves quality, serves a nd satisfies the customer, encourages innovation, communicates information freely, addresses problems in the system, not the employees, takes pride in quality work, promotes

SITUATIONAL LEADERSHIP, ORGANIZATION AS SYSTEMS, LIFECYCLE OF Essay

SITUATIONAL LEADERSHIP, ORGANIZATION AS SYSTEMS, LIFECYCLE OF LEADERSHIP DEVELOPMENT - Essay Example Situational leadership is an innovative leadership style that would be analyzed in relation to Richard Lesser who is the present CEO of BCG. Paul Hersey had developed the situational leadership theory and was initially known as Life Cycle theory of leadership. The most important concept behind this theory is that there is no such leadership style which can be considered to be perfect or adopted by an individual. A leadership style can be stated as effective if it is task relevant. Those leaders are successful who are able to adapt leadership style to degree of maturity of their team. This quality is well observed in Richard Lesser who is the CEO of Boston Consulting Group. Figure1 represents various components of situational leadership. The different leadership styles are categorized into four segments such as telling, selling, participating and delegating. S1 represents telling and in this form there is one way communication as the leader guides the team on what is to be done. S2 is selling which encompasses socio-emotional support and this form of two way communication enables team members to be fully indulged into the process. S3 represents participating behavior that highlights shared decision making and the focus is shifted from task oriented approach to relationship oriented approach. S4 is delegating behavior in which the entire responsibility is on the team members and the leader gets involved only in decision making process and monitoring overall progress. The type of leadership style would be totally depending on the maturity level and competencies of the team members. Richard Lesser has greatly exercised all the different styles that has been outlined in Figure 1. The newly appointed consultants of the g roup are in direct guidance of Richard Lesser. He believes to educate all the new joiners properly so that they can work in collaboration with experienced candidates of the

Illegal logging

Illegal logging Introduction Illegal logging is one of the many causes of deforestation and is one of the worlds most pressing environmental problems (Chatham House, 2009; EIA, 2008). It is fuelled substantially by a large and indiscriminate international market demand for cheap timber and timber products (EIA, 2008). While poverty, economic collapse, provincial autonomy and many other factors also contribute to this form of rainforest destruction, corruption is at the core of the problem (Plate 1) (EIA Telapak, 2005). Previously, for the most part, within the international community there has been ambivalence regarding illegal logging and trade and destruction of tropical rainforests (Cock, 2008). This unlawful practice has only come to the attention of the global community in the past few decades (Cock, 2008; EIA, 2008). Efforts to combat illegal logging and trade have started to become a policy priority across the globe and international initiatives have been established (EIA, 2008; Glastra, 1999). Outline This paper will consider the international response to illegal logging and trade and whether that response has been successful. The discussion will commence by defining illegal logging and other related terms. The analysis will then focus on a brief overview of the occurrence of this illicit practice and the environmental, social and economic issues associated. The next part of the essay will discuss what the international response to illegal logging and trade is and its effectiveness using some key examples. Finally, limitations on data and recommendations for future actions will be discussed and the main arguments of this account summarised. Definitions Illegal logging is the practice in which loggers, millers, and transporters go against national laws to harvest, mill, and transport timber and wood products illegally, or through corrupt practices (Rhodes, Allen Callahan, 2006). The illegal trade of timber can involve exporting or importing: tree species prohibited under national or international law; timber or timber products in violation of national bans; the unauthorized movement of timber across borders and the movement of illegally logged timber from forest to market (Callister, 1999). International initiatives are a response to the growing concern of non-governmental agencies, the public, the scientific community and governments about important issues and can include the formation or alteration to organizations, official forums, action plans and conventions (Glastra, 1999). An international organisation attempts to govern the global political economy in relation to some key issue and imposes order through pressures and restra ints (Emadi-Coffin, 2002). An international convention is a legally binding agreement to any country that signs it, in which the implementation of national policy or legislation is required to achieve the objectives of the convention (Glastra, 1999). Overview of Illegal Logging and Trade Illegal logging involves the removal of large and valuable trees from primary forests, which, creates secondary forests, can make forests more susceptible to fires, and facilitates the exploitation of the forests for other uses (Dauvergne, 2001). Factors which aid illegal logging and trade can include: undue political influence, poor government policies, and poor enforcement systems (Glastra, 1999). The causes of illegal logging can encompass: misguided community views that illegal logging is not a criminal or harmful activity, over-complex regulatory government frameworks, lack of government willingness or capacity to enforce the law, and corruption (Table 1) (Tacconi, 2007). Illegal logging is driven largely by the profit it generates (Tacconi, 2007). Occurrence Illegal logging occurs across the globe and is estimated to affect approximately seventy countries (Tacconi, 2007). It has contributed to an increase in the rate of deforestation worldwide, particularly in the globes most densely forested areas, such as Asia, South America, and Central and West Africa (Rhodes, Allen Callahan, 2006). Illegal timber is also exported from Laos, the Philippines, India, and Thailand (Glastra, 1999). Table 2, below, shows estimates of illegal logging and trade in various countries. Impacts and Issues Illegal logging and trade can result in a range of negative ecological, economic and social impacts (Callister, 1999). Environmental costs may comprise of accelerated soil erosion, and illegal logging in protected areas (Callister, 1999). The practice also drives global forest degradation, deforestation and the loss of biodiversity (Dauvergne, 2001; EIA, 2008). Social issues that are caused by this illegal activity can include: land use conflicts, restricted access to food and on local use of timber and large scale job losses (Callister, 1999). Additionally, it is a threat to governments regulatory mechanisms, undermines legislation, and can lead to a climate of lawlessness and corruption (Glastra, 1999). It can also provide the financial resources to support rogue regimes, help finance civil wars and undermine democratic reforms (Rhodes, Allen Callahan, 2006). Associated economic impacts can include vast economic loss for the producer country, reduction of resource capacity and mar ginalisation other stakeholders (Glastra, 1999). Illegal logging and trade can also depress the market value of timber, and disadvantage those companies and countries that engage in legal logging and trade (Rhodes, Allen Callahan, 2006). The International Response In the 1970s and 1980s, numerous international initiatives and organisations were proposed which funded projects aimed at promoting reforms to forest governance in response to growing public awareness of logging and deforestation (Cock, 2008). During the late 1980s and 1990s the international agenda was focused on issues such as conservation and reforestation (Cock, 2008). More recently, however, following the international communitys struggle to slow forest loss ,the focus has shifted to market-based instruments, environmental protection, public policy, pricing to reflect the scarcity of timber resources, promotion of efficient use and international monitoring systems (Cock, 2008; EIA, 2008; Geist Lambin, 2002). Climate change and the worries about increased carbon in the atmosphere have also led to greater concern, as forests sequester 45% of terrestrial carbon (EIA, 2008). Western consumer societies create a market for the trade of illegally logged timber, which in turn causes fu rther degradation (Geist Lambin, 2002). Table 3 reveals estimates of the illegal proportion of wood products imported by many countries, even in those countries who have adopted legislation or formal agreements to exclude illegal material. There are a wide variety of international initiatives that target illegal logging and which will be discussed below. International Law Currently, there is no one international instrument designed to suppress the trade of illegal timber (Schloenhardt, 2008). For the most part, current instruments under international law are agreements that are designed to protect the environment and promote sustainable use of resources (Schloenhardt, 2008). At present, there is an absence of legal liability for private businesses that cause environmental damage, no offence of illegal logging in international law, and the trafficking and sale of illegally obtained timber is not criminalised in any treaty (Glastra, 1999; Schloenhardt, 2008). There is a need to strengthen legislation that protects forests and increase penalties for infractions (Glastra, 1999). Many international treaties and organisations have developed frameworks that partially regulate, control and limit to some extent, the international trade of timber (Schloenhardt, 2008). International Initiatives In relation to illegal logging and trade, there are numerous international agreements, treaties, organisations and conventions that exist under international law. They can be concerned with: the conservation and protection of individual species, the preservation of specific areas or habitats, protection of biodiversity, and may focus on sustainable development (Schloenhardt, 2008). Glastra (1999) offered the opinion that generally, international conventions appear to act as an excuse. Cock (2008) claims that the applications of policy, reforms or other international initiatives have had little effect in slowing forest loss. The following examples demonstrate the general lack of effectiveness of many international response mechanisms. The Convention on Biological Diversity was established in 1992, with 168 signatories (Fisher, 2003). Signatories are required to limit activities that threaten extinction of species or degradation of ecosystems, such as forests, within their territory, and are expected to rehabilitate and restore damaged ecosystems as well as create and enforce laws and regulations (Glastra, 1999). Schloenhardt (2008) comments that the convention has been criticised for being largely ambitious, achieving little practical outcomes, that it does not effectively contribute to suppressing the illicit timber trade. Glastra (1999) notes that the convention fails to deal with some elements that are specific for forests, and as such, additional protocols should be added. Little progress has also been made to implement national policy and legislation for this convention and this poor implementation as well as lacking enforcement needs to be addressed (Glastra, 1999). Conversely, Sayer and Maginnis (2005) argu e that the convention has contributed to the development of current strategies for sustainable forest management and that it has promoted two key principles, that forest management must be a matter of societal choice and that it must be developed as far as possible to local stakeholders. Overall, this response mechanism appears to have negligible effectiveness. The Forestry Law Enforcement and Governance (FLEG) conference was held in Bali in 2001, and focused particularly on how to combat illegal logging (Tacconi, 2007). The responding EU FLEG and Trade action plan is said to be a positive step forward (House of Commons Environmental Audit Committee, 2009). However, the progress is slow, there is still no timber on the market that is EU FLEGT approved, and some countries pursing EU FLEGT Voluntary Partnership Agreements (VAP) are making negligible progress (House of Commons Environmental Audit Committee, 2009). The effectiveness of many of these agreements is questionable, such as in Indonesia, since there has been inconsiderable subsequent implementation or follow-up and they do not include sufficient sanctions for countries not taking part or not making adequate progress (Chatham House, 2009; House of Commons Environmental Audit Committee, 2009). These voluntary agreements do not address trade through third party countries, do not cover a ll timber producing countries; and may legitimise destructive practises and will not be sufficient alone to reduce illegal logging significantly at a global level. (House of Commons Environmental Audit Committee, 2009) Cameroon, however, has demonstrated a political commitment to tacking illegal logging and trade through negotiating a FLEGT VPA with the EU and respondents to a Chatham House survey were positive regarding the level of international co-operation shown by the government with more than half agreeing that the level of Cameroons international cooperation was good (Chatham House, 2009). The FLEGT VAP programme seems to be having some effect in selected countries. The International Tropical Timber Organisation (ITTO) and Agreement (ITTA) were introduced in the late 1980s (Cock, 2008). The ITTA was originally designed as a commodity agreement with an environmental clause that allowed it to address the issue of sustainable logging (Cock, 2008). Its ability to address illegal logging has been restricted by a lack of authority and resources (Cock, 2008). Additionally, the ITTOs budget has generally been small and based on voluntary contributions with disagreements frequently occurring between its temperate and tropical members (Cock, 2008). Glastra (1999) states that the ITTO debilitates its target to ensure that all internationally traded tropical timber originates from forests that are sustainably managed by not supporting or accepting import bans on illegally exported or sourced timber. Some non-governmental organisations consider association with the ITTO pointless as it has neither successfully reformed the timber trade, nor established any m echanism to accomplish reform (Glastra, 1999). Schloenhardt (2008) points out that a number of documents, such as guidelines regarding sustainable forest management, have been produced but the organisation has failed to do anything considerable in relation to illegal timber trade. Forest certification and the promotion of sustainable logging have been suggested as alternatives to conventions and organisations (Cock, 2008). However, while the idea is good in theory, it is not as effective in the real world as it does not deliver on the ground (House of Commons Environmental Audit Committee, 2009). Documents of certification can be forged and corruption in some countries can allow certification to be given when the timber has not come from legal or sustainable logging practices (EIA, 2008). In 2008 in the UK, the EIA conducted an experiment in which sixteen random retailers selling merbau (a timber which is associated with a high degree of illegality) were called and researchers who posed as customers found that none could provide any evidence that their timber was legal (House of Commons Environmental Audit Committee, 2009). However, these schemes do increase awareness of and generate an interest in the issue of illegal logging, highlighting to companies that t hey need to take action on illegal timber (House of Commons Environmental Audit Committee, 2009). Schloenhardt (2008) states that certification would assist in identifying legal products and that electronic certification systems would facilitate this certification effectively. This response may be effective if there were highly developed monitoring systems in place. Strengths, Limitations and Recommendations Strengths and Limitations There are some limitations with the current data regarding the extent and occurrence of illegal logging and trade. Data provided by many producer countries may be misleading as it is subject to corruption, lack of resources, weak identification of illegal products, difficulty with monitoring remote areas and a lack of transparency (Schloenhardt, 2008). Also, much of the data available is in the form of estimates, as the majority of research is limited to examining the process of the licit timber trade, legislative frameworks and environmental issues (Schloenhardt, 2008). The House of Commons Environmental Audit Committee (2009) supports this claim, insisting that reliable statistics on illegal activities, such as illegal logging and trade are difficult to gather and quantify. The available information on illegal logging is mostly limited to sources of non-governmental and some intergovernmental organisations, and not from academic research (Schloenhardt, 2008). Discrepancies with the data were also found between sources and there are issues with the definitions of illegal timber varying between countries (Schloenhardt, 2008). Another limitation is regarding international law as conventions and agreements are usually based on good faith, with enforcement in the form of pressure from the international community, naming and shaming and on rare occasions, economic sanctions (Fisher, 2003). Present international responses to illegal logging and trade have had some success in a few countries, such as in Madagascar and Cameroon (Chatham House, 2009). The pressure exerted by the international community and the growing awareness that is promoted by international actions can, as in the case of Madagascar, persuade governments in producing and consuming nations to adopt beneficial policy and legislation (Butler, 2010). Some progress has been made with producer countries, with major consumer countries of timber and timber products failing to close their markets to illicit wood (House of Commons Environmental Audit Committee, 2009). Recommendations There are a number of recommendations available regarding the reduction of illegal logging and trade. Further research is required into the trade and trade paths of illegal logging (Schloenhardt, 2008). However as Geist Lambdin (2002) have shown, illegal logging on its own is not as significant a cause of deforestation, compared to agricultural expansion or technological factors. It may be more appropriate to address significant forest loss issues and target the underlying and proximate causes of deforestation, rather than signalling out illegal logging. Alternatively, instead of trying to curb the trade of illegal timber, it may be more prudent to directly address the causes of illegal logging, which will in turn reduce the trade of illicit timber. The EIA (2008) states that to successfully combat this illegal practice, there must be in-country forest governance and international trade policies that are consistent with the goal of reducing drivers of deforestation. Other alternativ es may include payment incentives to reward reforestation, afforestation and avoided deforestation (House of Commons Environmental Audit Committee, 2009). Additionally, clearing external debt of countries that are major producers of illegal timber may provide a pathway to eliminate concessions and subsidies related to timber and timber products (McCarthy, 2002). Another solution may be to make it an explicit offence to import, sell or possess illegal wood. International agreements should have their statuses raised to protect them from being weakened by global trade agreements, the environment should be given precedence over free trade and an international system should be implemented that can restrict, control and make transnational and private operators legally accountable for their illegal operations (Glastra, 1999). Importing countries should be encouraged to implement measures and processing countries, such as China and Malaysia, need to establish agreements and enter into legally binding mechanisms (House of Commons Environmental Audit Committee, 2009). Not all major consumer countries have agreements in place. The US implemented an amendment to the Lacey Act only recently in 2008 which prohibits the import of illegal timber and allows for prosecution of violations either through civil, criminal or forfeiture provisions (Chatham House, 2009). While the UK and Australian governments have been proactive in supporting measures agains t illegal logging and trade, there has been no tangible progress in implementation of any measures (House of Commons Environmental Audit Committee, 2009). Glastra (1999) concludes that as long as there is illegal logging, sustainable forestry management cannot occur and that the unwillingness of some governments to address key underlying causes, will prevent strategies to combat illegal logging and trade from being effective. Conclusions Illegal logging and trade occurs across the globe and has numerous economic, environmental and social impacts. International response to this illicit practice has occurred only recently, from the 1970s onward. Currently, this response is not sufficient enough to properly address, prevent and suppress illegal logging and trade. Some measures are having positive impacts in selective countries, however on the larger scale, more needs to be done. Further research and alternate actions are required to achieve significant reductions in illegal logging and trade. There isnt and never will be a ‘quick fix to illegal logging and trade. Successful solutions will undoubtedly be complex, and will need to target multiple levels of issues and have long term application.

Arthur Millers Comparing of Similarities in The McCarthy Era and The S

â€Å"She thinks to dance with me on my wife’s grave! And well she might, for I thought of her softly. God help me, I lusted, and there is a promise in such sweat. But it is a whore’s vengeance, and you must see it, I set myself entirely in your hands.† John Proctor says this to Danforth in the movie â€Å"The Crucible,† which is a fascinating, and disturbing story based on an important event in history. This event was the Salem Witch Trials. The author Arthur Miller wrote this story in response to the major event the McCarthy Era. The Crucible showed the similarities between the McCarthy Era and the Salem Witch Trials. In 1956 Arthur Miller was subpoenaed by HUAC (the House Un-American Activities Committee) and refused to identify writers that were believed to hold communist sympathies. Due to his refusal he was convicted of contempt of congress. The next year, however, the United States Supreme Court overturned this conviction. Under the leadership of McCarthy the committee had so much power that just knowing someone who was suspected of having ties to the communist party was a danger. The lives and careers of hundreds of Americans were ruined because of being blacklisted. Prison, bankruptcy, passport revocation, unemployment were threats made against people for them to testify and â€Å"name names.† The McCarthy Era was a period of history that began in the late 1949s and ended in the mid late 1950s. This was also called the Second Red Scare in the United States. The McCarthy Era had many innocent victims and many of them were imprisoned. Several authors, actors, civil rights activists, and physicists were among the many victims that were blacklisted. Due to McCarthy’s witch-hunt many victims’ reputations were destroyed and their families ... ...I lie and sign myself to lies! Because I am not worth the dust on the feet of them that hang! How may I live without my name? I have given you my soul; leave me my name!† Besides similarities between â€Å"The Crucible†, Salem witch Trials, and the McCarthy Era there are differences. The Crucible/ Salem witch trials had people being hung that were believed to be witches compared to people just being put in prison when they were accused of being a communist in the McCarthy era. Also, anyone was able to charge someone else in â€Å"The Crucible† where during the McCarthy Era Joseph McCarthy was the one charging people, and no one else had any say about who was charged. In conclusion Arthur Miller saw the similarities in The McCarthy Era and The Salem Witch Trials, and portrayed them in â€Å"The Crucible.† The lives of many people were destroyed during these times in history.

Structuralism

Structuralism originated in the structural linguistics of Ferdinand de Saussure and the subsequent Prague and Moscow schools of linguistics. [1] Just as structural linguistics was facing serious challenges from the likes of Noam Chomsky and thus fading in importance in linguistics, structuralism appeared in academia in the second half of the 20th century and grew to become one of the most popular approaches in academic fields concerned with the analysis of language, culture, and society. The structuralist mode of reasoning has been applied in a diverse range of fields, including anthropology, sociology, psychology, literary criticism, and architecture. The most famous thinkers associated with structuralism include the linguist Roman Jakobson, the anthropologist Claude Levi-Strauss, the psychoanalyst Jacques Lacan, the philosopher and historian Michel Foucault, the Marxist philosopher Louis Althusser, and the literary critic Roland Barthes. 1] As an intellectual movement, structuralism came to take existentialism's pedestal in 1960s France. [2] Structuralism argues that a specific domain of culture may be understood by means of a structure—modelled on language—that is distinct both from the organisations of reality and those of ideas or the imagination—the â€Å"third order†. In Lacan's psychoanalytic theory, for example, the structural order of â€Å"the Symbolic† is distinguished both from â€Å"the Real† and â€Å"the Imaginary†; similarly, in Althusser's Marxist theory, the structural order of the capitalist mode of production is distinct both from the actual, real agents involved in its relations and from the ideological forms in which those relations are understood. According to Alison Assiter, four ideas are common to the various forms of structuralism. First, that a structure determines the position of each element of a whole. Second, that every system has a structure. Third, structural laws deal with co-existence rather than change. Fourth, structures are the â€Å"real things† that lie beneath the surface or the appearance of meaning. [4] In the 1970s, structuralism was criticised for its rigidity and ahistoricism. Despite this, many of structuralism's proponents, such as Jacques Lacan, continue to assert an influence on continental philosophy and many of the fundamental assumptions of some of structuralism's critics (who have been associated with â€Å"post-structuralism†) are a continuation of structuralism. [2]

Essay on Group Culture

Essay on Group Culture Essay on Group Culture Ashley Newton CS 204: Professional Presence Unit 7 Assignment October 13, 2014 Group Culture The Pennsylvania Institute of Certified Public Accountants (PICPA), is the second oldest and fifth-largest CPA organization in the United States. Affiliation with the PICPA represents commitment to the CPA profession. Being a member of the PICPA insures professional and personal support. The organization helps to refine your skills, expand knowledge, connect with like-minded individuals, and achieve bigger and better things at every stage of your professional life. PICPA members gain access to the most up-to-date courses and technical resources, discounts on resources, opportunities to connect with thousands of other professionals, and more to advance their careers and enhance the quality of service to their companies and clients. With over 22,000 members, the PICPA is one of Pennsylvania’s premier professional organizations for CPAs. The PICPA experience has been described as empowering, invigorating, fun, and valuable. Members of the PICPA include individuals in public accounting, industry, government, and education. They are partners, presidents, CEOs, executives, managers, and business professionals. The organizational structure of the PICPA is composed of a council, foundation of education and research, committees, chapters, and PICPA staff. Membership of the PICPA is composed of eleven geographical chapters across the state, each led by a chapter president and slate of officers. Ethics is at the core of the CPA profession and is one of the reasons CPAs are regarded among the most trusted business professionals. As a required component of the CPA continuing professional education regime in Pennsylvania, but also because CPAs have a strict code of professional ethics and conduct. Issues regarding ethics are often routinely in the news. CPAs are often a part of these discussions. Affiliation with the PICPA represents adherence to the Code of Professional Conduct. The PICPA follows the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. These consist of the principles and rules as well as interpretations and other guidance. A PICPA Professional Ethics Committee is responsible for investigating complaints against members and maintain the PICPA Code of Professional Conduct. As part of the PICPA membership, they offer help and resources for future CPAs. Upon graduation, candidates must meet two requirements to sit for the CPA Exam: receive a bachelor’s degree or higher from an accredited college or university and completed at least 24 semester credits in accounting subjects sanctioned by the State Board of Accountancy. A pre-evaluation will identify academic deficiencies in your education prior to submitting a first time application for the CPA Examination. For information on the exam content, the AICPA has a downloadable document available. Candidates who have graduated with 150 credits are required to complete one year of work experience through employment in government, industry, academia, or public practice within five years of the date you apply for your license. All experience must be of a caliber satisfactory to the State Board of Accountancy and verified by an individual who is currently licensed to practice as a CPA in Pennsylvania. As part of the PICPA website, a PICPA Career Center page was established. This link contains employment listings, business opportunities, and an internship directory. Members have exclusive access to certain sections and can post open positions at a special rate. Non-members may post ads without a discount. A career bank link is also available to search for accounting jobs outside of Pennsylvania. The PICPA Foundation for Education and Research provides a broad spectrum of high-quality programs chosen to enhance professional competence and address timely topics. Onsite training opportunities are available to any member. They offer convenience and

How to Write a Case Study on Prehistoric Art

How to Write a Case Study on Prehistoric Art Writing is an art form that takes time to perfect and the more difficult a subject matter is, the harder it becomes to draft something interesting or fun concerning on that subject matter. But before you throw the baby with the bathwater, let if first be said that prehistoric art as a subject matter does not fall into the difficult category. In fact, prehistoric art explores the lives, culture and artistic abilities of our forefathers and for anyone who loves history or is a bit curious about how humans became proficient at creating art, this subject will prove to be something you will definitely be overjoyed to explore and create a presentation about. Also, do not forget that we are here to help and would be dedicating this article to provide you with a guide or tutorial on drafting an accurate case study on prehistoric art. Write about Something Your Audience Can Relate to A case study is written for the reading for the understanding of an intended audience and it includes a sample problem which was either solved or intelligently discussed using a realistic example when passing your message across. Therefore for a subject matter like prehistoric art, your audience will include your teachers as well as fellow students and selecting a case study topic such as ‘Deducing the Lifestyle of Prehistoric Humans through the Study Prehistoric Art’ is something your audience will definitely be interested in. It also allows you select prehistoric periods such as art form from the upper Paleolithic era to provide the facts for your deductions. Tell the Story from Start to Finish The purpose of your case study is to get your audience to understand your thought process and how it was applied to come to whatever conclusions you reached. Therefore, the onus fall on you to paint the perfect picture using words that tell the story from its beginning to its conclusion. A great case study will allow your audience really get to know prehistoric man and the art they created. So it must answer questions such as: Who were prehistoric men? What was the culture in prehistoric times? What did prehistoric men need? Why did they represent these needs in art form? And a case study to buttress your points Include Accurate Data or Numbers Once you have outlined the questions to be asked, the next step is doing the needed research to know more about prehistoric men as well as find particular art forms- otherwise known as case studies- that provide answers to the questions asked. In deducing the lifestyles if prehistoric men, these art forms will include cave art, sculptures and the musical instruments found in excavation sites. The work of deducing what they represent and their effects on prehistoric culture then falls on your shoulders and this is where solid research and investigating skills are needed. Discuss Your Outcomes Finding great information and your ability to put ‘two and two’ together is just the first step in providing a streamlined set of information to your audience. The next step is analyzing the data from the case study you presented and providing clear cut results or outcomes on how your research data answers the questions raised in your case study. The outcomes should be easy to understand and of course be related to the case study samples used. Conclude Awesomely A great conclusion for a case study is one that allows your audience sees the entire picture or reason for creating it and for a topic like prehistoric art, gets them to reflect on how life would have been in the days of yore. While an awesome conclusion will put your audience in a time machine, transport them thousands of years back, as they imagine the skills they would have needed to develop to survive in prehistoric societies. These timely tips on how to write a case study on prehistoric art can also be applied in other situations thereby giving you the knowledge needed to create a winning structure for future projects covering case studies.

BUSINESS LAW Master Essay Example | Topics and Well Written Essays - 1500 words

BUSINESS LAW Master - Essay Example In addition negligence is a legal cause f damage if it directly or contributes to produce such damage, so it is reasonably to say that the loss, injury or damage would not have happened if there is no negligence act. There are three essentials involved in determining negligence case. Duty f care, Standard f care and sufficient connection in law. A plaintiff must successfully prove that the defend owed all these essential to them, in order to claim legal damage or remedies. If one more f these essential are missing, the claim for negligence will be unsuccessful. Duty f care means a duty to take reasonable care or exercise reasonable skill. (Latmier, P.2004, p.197). Basically court observes recognized duties f care between professionals and clients, manufacture to consumer, schools to students, employers to employees. Duty f care is the legal requirement that the defendant must stick to a standard f conduct in protection others from unreasonable risk f injury or loss. To be liable for negligence in relation to another person, a person must owe a legal duty f care to that another person, its mean if there is no duty f care owe by the defendant, the plaintiff claim must fail. There are two types f duty f care, duty f care... in negligence act (physical injury or damage) and duty f care in negligence advice, according to the case, it can be seen that it is a negligence act f physical injury to plaintiff, as result as this report will be discussing about duty f care in negligence act (physical injury or damage). To prove that the defendant owe a duty f care is by doing the two test that Lord Atkin had established. And those tests are doctrine reasonable foresee ability and proximity. These two fundamental were devised and stated by Lord Atkin when dealing with the Donoghue v Stevenson case in 1932, and called these elements put together, "the neighbor test". Both these two elements are required in establishing a duty f care was owed. Reasonable foresee ability is whether a reasonable person, in the position f the defendant, have foreseen the like hood f injury to the plaintiff arising out f the defendant's behaviour (Moore, 2005, p.22). From this case that we had seen Mr. Chuck is ordered by his boss to work on a metal frame at manufacture, there is a big chance that the frame which weighing half tone supported by a heavy chain will snap one day and injure the employees who work near the frame, on the other hand the chain breakage is due to the failure f the employer to properly maintain the chain. In addition it does not required the exact nature f the loss or injury been foreseen, just the possibility injury f the same common nature as that suffered. Latmier (2002, p.204) notes that, the proximity requirement is introduces by the law to limit the test f reasonable foreseeability. Proximity between the defendant and plantiff needs to be established before a duty f care can arise. Proximity is defined as, we the proximity f the injured plaintiff such that the defended ought to have had

How is Indian Art and Southeast Asian Art are Connected Research Paper

How is Indian Art and Southeast Asian Art are Connected - Research Paper Example From the discussion it is clear that  the society again involved in making contributions towards art, literature, culture and religion. All along with the development of the society, art and architecture played an equally important role. They were also influenced by the religions practiced by the society in those periods like Buddhism, Hinduism, Jainism and Indo-Islamism.   Indian art is not to be studied from the time-based evolution perspective but rather from the region and period of its evolution perspective.  This study highlights that Indian art has continuously evolved through time and is still evolving. It begun with rock painting, moving onto rock cut caves and temple architecture and then paintings and sculptures. Alongside these forms, India also showed progress in the tribal form of art as there were various cultural and social groups in India. However, it is worth mentioning that almost all art forms were inspired by the innumerous Gods and Goddesses that people be lieved in, who were transformed into contemporary forms and familiar images. Indian society has been very secular ever since ancient times and has encouraged different practices all along. This rich philosophy, both spiritual and rational, made its impact on Indian art and architecture. Temples and stupas were seen to incorporate symbolic languages based on important philosophical concepts. These included the Chakra or wheel of time, Padma or lotus, the symbol of creation, Swastika representing aspects of creation and motion, Mriga or deer the symbol of erotic desire and beauty and many such symbols.

Business arguments Research Paper Example | Topics and Well Written Essays - 2500 words

Business arguments - Research Paper Example Carbaugh (2004) understands that environmentalists put forward three key claims to support and rationalize their point of view. According to Carbaugh (2004) these assertions state that: The liberalization of trade is responsible for initiating the â€Å"race to the bottom† with respect to environmental standards. Trade liberalization poses a conflict with the morally acceptable environmental laws, standards, rules and policies that should be imposed and regulated across the globe. The liberalization of trade also leads to the production and subsequent trade of products that are responsible for contributing towards overall pollution rates across the globe, these locations are also referred to as â€Å"pollution havens†. Responding to the environmentalists’ arguments regarding the adverse effects of trade liberalization on the environment are the proponents of the notion, who claim that regulations such as the â€Å"polluter-pays policy† can actually benefit the environment by incentivizing manufacturers and traders to formulate innovative methodologies for managing augmented levels of pollution (Carbuagh, 2004). This perspective highlights the multidimensional nature of the topic at hand because it encompasses a range of opinions, attitudes and judgments with respect to the association that is shared between free trade and the environment. The purpose of this paper is to comprehensively explore, discuss and analyze the environmentalists’ assertions regarding the harmful impact of trade liberalization on the environment by assessing the validity of the arguments and counter-arguments that have been put forward by analysts and researchers in relation with the topic. In order to successfully and effectively achieve the objectives of the research, the outline of the paper follows a systematic structure. This structure assists the explanation of recreated arguments and counter-arguments, by highlighting the party that is involved in the issue in addition with the party’s assertion and objective followed by an evaluation of the identified perspectives to conclude whether the contradictory positions that constitute of this discussion can be effectively resolved. The first assertion that is presented by environmentalists outlines the drastic increase in the competitive nature of the business landscape that is prompted by trade liberalization and the elimination of trade barriers. Environmentalists argue that the escalation of these competitive pressures will likely impact existing environmental policies and regulations in an adverse manner thereby, leading to a relaxation in environmental standards that are presently maintained by various countries (Esty, 2001). This argument is essentially rooted in a country’s decision to eliminate increased costs that are incurred by its producers and manufacturers in a bid to develop innovative techniques for reducing pollution levels (Esty, 2001). Esty (2001) c laims that when a nation which regulates high environmental standards wishes to compete with a country that only maintains the minimal level of environmental policies in the international trade arena, the former maybe discouraged to uphold its rigorous environmental regulations due

Free

Freedom Fighters Essay Nelson Mandela was a visionary freedom fighter who brought about the end of an apartheid society and solidified the democratic elections of presidents by majority rule to South Africa. Born in 1918, Mandela’s early introduction to leadership in the Thembu tribe molded his democratic beliefs (Nelson Mandela, 2009). His youth found him exposed to Western culture which ultimately led him to abandon the Thembu culture and relocate to Johannesburg (Nelson Mandela, 2009). It was during his early years in Johannesburg that he explored the many political philosophies that surrounded him. It was also during this time that Mandela began thoughtful observation and contemplation of the struggles of the black men and women in South Africa. Mandela came to the conclusion, â€Å"It was not lack of ability that limited my people, but lack of opportunity† (Sohail, 2005). His profound dissatisfaction with the apartheid society and the oppression of his people eventually led him to join the African National Congress or ANC in 1944 (Nelson Mandela, 2009). In 1948, the Afrikaner dominated National Party established the apartheid customs into law (Sohail, 2005). In response to this the ANC initiated the Campaign for the Defiance of Unjust Laws at the urging of Mandela (Sohail, 2005). This was the turning point for the ANC and the beginning of Mandela’s rise to recognized leader within the ANC. Prior to this campaign the ANC was committed to peaceful negotiations. With Mandela’s convincing they converted to nonviolent protesting with the goal of overthrowing the white minority government and putting an end to the apartheid laws (Nelson Mandela, 2009). These unsuccessful protests were met with violent opposition. It was one such violent encounter that propelled Nelson Mandela and the ANC to adopt violence as a means of protest. In 1960, sixty nine protestors were killed by government police, this act ultimately lead to the development of Umkhonto we Sizwe (Spear of the Nation) by Nelson Mandela (Nelson Mandela, 2009). The Umkhonto we Sizwe was an offshoot of the ANC whose sole purpose was to engage in violent sabotage of the government. It was Nelson Mandela’s activities within the Umkhonto we Sizwe that ultimately led to his capture and incarc eration. His trial and sentencing captivated a world audience and forced the actions of the South African government into an international spotlight.(Nelson Mandela, 2009). Fully expecting the  death penalty, Mandela rebutted the idea of seeking appeal recognizing the strength of his position in regard to the cause; â€Å"If anything we might serve the cause greater in death as martyrs than we ever could in life† (Sohail, 2005). Nelson Mandela was sentenced to life imprisonment and solidified his standing as a symbolic embodiment of South African’s fight for freedom (Nelson Mandela, 2009). While incarcerated the violence that Mandela birthed continued to escalate over the years. The world continued to pay attention and the United Nations began supporting sanctions against the South African government (Sohail, 2005). Mandela, aware of the violent chaos, began to contemplate a change in strategy. Recognizing that the movement he began was not vast enough to outright overthrow the existing government he began to consider the possibility of negotiations. At the height of the violence and with increasing international pressure the South Afric an government was ready to negotiate as well. The first of many secret meeting took place in 1988 between President Botha and Nelson Mandela (Nelson Mandela, 2009). While these negotiations failed to produce any compromises they set the precedent for Botha’s successor F.W. de Klerk in 1989. President de Klerk was committed to change and meaningful negotiations. With the help of President de Klerk, Mandela established the foundation on which the ANC and the South African Government would negotiate (Sohail, 2005). President de Klerk overturned several of the apartheid laws and ensured Mandela his freedom. Nelson Mandela, to the celebration of millions, was released on February 11, 1990 (Sohail, 2005). After spending 27 years in prison, Nelson Mandela and F.W. de Klerk mediated the negotiation of the multiparty Convention for a Democratic South Africa (Nelson Mandela, 2009). The culmination of these negotiations was the Record of Understanding signed by Mandela and de Klerk in 1992 establishing a â€Å"freely elected constitutional assembly† (Nelson Mandela, 2009) and the drafting of a new constitution. The first free democratic elect ions took place on April 27, 1994 (Nelson Mandela, 2009), effectively ending the minority white reign and the apartheid laws. For Mandela’s significant contributions and sacrifices to bring about these social and political changes he was awarded the Nobel Peace Prize in 1993(Nelson Mandela, 2009). Andrew Jackson was a revolutionist and the 7th President of the United States. It was though this pursuit of the United States presidency  that he changed the political landscape; changing the way presidents were elected and solidifying presidential power. He further initiated significant change with the displacement of the Native Americans westward. (Red Hill Productions, 2007) Andrew Jackson was born 1767 in South Carolina. Orphaned by the Revolutionary War at the age of 15, he quickly developed a reputation of being â€Å"hot tempered and violent† (Red Hill Productions, 2007). Yet at the same time, he maintained a strong work ethic and earned a law degree. He relocated to the frontier lands of Tennessee at the age of 20 to serve as a public prosecutor. It was during this period in his life that he first experienced formal politics. Serving as Tennessee’s first Congressman he quickly became disenchanted with the political scene. Frustrated with ineffective committee meetings and what he saw as far reaching corruption, he returned to Tennessee where he became a superior court judge. (Red Hill Productions, 2007) At the urging of his supporters and amid far reaching popularity, Jackson once again entered politics with a bid for the 1822 presidential race. Andrew Jackson was defeated in 1824 despite winning the popular vote. John Quincy Adams was awarded the presidency at the discretion of the sitting House of Representative (Andrew Jackson, 1997). Empowered by what they saw as a corrupt election process where presidents were decided via the political elite and not the will of the common people, Jackson’s supports organized the first Democratic Party (Red Hill Productions, 2007). United under the Democratic Party the common people led a feverish campaign. This campaign culminated in the electing of Andrew Jackson to the presidency in 1828 (Red Hill Productions, 2007). Recognizing the political power of an organized party the Republican Party was realized later in the decade. Originally dubbed â€Å"the National Whig Party† (Red Hill Productions, 2007), the birth of this party laid the foundation for a two party political system that continues to dominate politics today. During Andrew Jackson’s two term presidency he further enacted political change by redefining the role of President within the government. In juxtaposition with the founding fathers, Jackson saw the role of the President as the leader in gov ernment rather than the Congress (Red Hill Productions, 2007). Being the only position in government to be elected by the vast majority of the common people, Andrew Jackson envisioned the presidential responsibility as to â€Å"serve the good of all people† (Red Hill Productions, 2007). With  this responsibility came great power which Jackson wielded with great efficiency. He invoked his executive power and utilized his veto power vehemently (Red Hill Productions, 2007). With this wide sweeping reform and successful transition of political power to the President, Andrew Jackson is credited with being the first modern President (Red Hill Productions, 2007). While serving as President, Andrew Jackson determined to secure westward expansion of the United States enacted even further political and social change with the Indian Removal Act of 1830 (Red Hill Productions, 2007). Jackson was the catalyst that ultimately concluded with the displacement of the Native Americans east of the Mississippi (Red Hill Productions, 2007). Recognizing the significance of westward expansion for the continued success of the United States, Jackson introduced the Indian Removal Act in a message to Congress in 1830 (Red Hill Productions, 2007). This displacement of the Native Americans wou ld open Native American lands for the white Americans to develop and expand westward. The Indian Removal Act was passed by Congress in 1830 (Red Hill Productions, 2007). Despite the Supreme Court ruling in favor of the Cherokee people, Andrew Jackson moved forward with the Indian Removal Act forcing a westward movement of the Cherokee people (Red Hill Productions, 2007). This westward movement was famously termed â€Å"the Trail of Tears† (Red Hill Productions, 2007). This impacted the Creek and Seminole people as well and effectively solidified the expansion of the white farmers and business entrepreneurs on the land west of the Mississippi for the American people (Red Hill Productions, 2007). Andrew Jackson’s contribution of the establishing of political parties and the expansion of presidential power solidifies his legacy of enacting significant political and social change. These contributions continue to remain the foundation of politics in the United States. His Indian Removal Act was an equally significant example of political and social change that allowed the United States to expand westward. This westward expansion firmly cemen ted the continued success of the United States. References Andrew Jackson. (1997). In Biography Reference Bank. Retrieved from http://ehis.ebscohost.com/ehost/delivery?sid=986fb1e9-82c5-4a86-8443-28de1ed235%40sessionmgr112vid=13hid=4208 Nelson Mandela. (2009). In Biography

Slavery in Anthem :: essays research papers

In Anthem the leaders not only enslaved the bodies of their people, but they also destroyed their minds and had seek to accomplish a tyrannical end. The leaders of Equality 7-251?s community took control of the bodies and mind of the citizens, by completely brainwashing them from the day that they were born. The people didn?t try to fight back nor escape because they didn?t know that the way they were living is wrong or that there was any other way to live. By making it a sin to be an individual they didn?t have to worry about those who were smart, figure out the truth. From the day that they were born every baby was taken to the house of infantry without ever getting to see their parents. Then as they grew older they are sent to different houses, at different stages of their lives, and once they turn of age they are sent to have a baby with someone they do not know and the cycle continues. Without the love and care of parents, the children grow to never know love so their whole world is loveless. Which makes it safe and easier for the leaders to control them. They never have normal experiences like privacy. They sleep in a room of one hundred beds and are never allowed to be alone. They are told it is a sin to be an individual. They speak in third-person and do not use the word ?I?. Not allowing them to be individual means not allowing them to ever think for them. They will follow everything the leaders say if they do not have pride in themselves so they were never allowed to see there own reflection. They weren?t even allowed to have their own names, everyone who lived in the house got one name then a number. The most important reason individualism is not allowed, is because individualism is the key to ego. Ego is the one word of which all people were forbidden to speak of.

Comparing Colonialism and Imperialism in Heart of Darkness and Kipling

Imperialism in Heart of Darkness and Kipling's Poetry   Ã‚  Ã‚   Imperialism sprung from an altruistic and unselfish aim to "take up the white man's burden"1 and â€Å"wean [the] ignorant millions from their horrid ways.†2 These two citations are, of course, from Kipling’s â€Å"White Man’s Burden† and Conrad’s Heart of Darkness, respectively, and they splendidly encompass what British and European imperialism was about – at least seen from the late-nineteenth century point of view. This essay seeks to explore the comparisons and contrasts between Conrad’s and Kipling’s view of imperialism in, respectively, Heart of Darkness and â€Å"White Man’s Burden† and â€Å"Recessional.†      Ã‚  Ã‚  Ã‚  Ã‚   In a historical context, the two texts differ greatly: Heart of Darkness is Conrad’s autobiographical description of his trip up the river of Congo and his encounter with the atrocities of European rule in Africa.3 Conversely, Kipling’s â€Å"White Man’s Burden† was written to welcome the United States of America to the club of imperialistic nations. The event that prompted Kipling to write this poem was the United States’ intervention in the Philippines. Under the Treaty of Paris in 1898, the Philippine sovereignty was transferred from Spain to the United States and thus the United States emerged as an imperialistic nation dedicated to progress. This is the core of the matter – progress. Kipling speaks of ‘a Law’ in his poem â€Å"Recessional.† The code of behaviour and the enlightenment that Kipling wished to be aggrandised to all ‘primitive’ nations. In other words: Progress in the mean s of railroads across continents, telegraph lines over deep seas, commerce beyond boundaries and steam boat lines criss-crossing the earth.      Ã‚  Ã‚  Ã‚  Ã‚   Imperialism was at its height... ...55,1978) * Conrad, Joseph. â€Å"Heart of Darkness† in The Norton Anthology of English Literature, M.H. Abrams, general editor.   (London: W.W. Norton, 1962, 2000) * Islam, Shamsul. Kipling’s Law: A Study of His Philosophy of Life (London: The MacMillan Press Ltd., 1975) * McClure, John A. â€Å"The Rhetoric of Restraint in Heart of Darkness† in Nineteenth Century Fiction, Volume 32, Issue 3 (Dec. 1977), pp. 310-26 – available through www.jstor.org * Raskin, Jonah. The Mythology of Imperialism (New York: Random House, 1971) * Rudyard Kipling’s Verse, ‘Definitive Edition’ (London: Hudder & Stoughton, 1940) * Watts, Cedric. â€Å"‘A Bloody Racist’: About Achebe’s View of Conrad† in Joseph Conrad; Critical Assessments, Keith Carabine, ed., Volume II: ‘The Critical Response: Almayer’s Folly to The Mirror of the Sea’ (Mountfield: Helm Information Ltd., 1992)

Principle and Practice of Selling Essay

Ethics may be defined as the study of what is good and bad or what is right or wrong. It involves moral code conduct controlling the individuals and societies. People may differ sharply about what is ethical or unethical behaviour, especially in complex, competitive areas like business. Thus, in business areas, right or wrong decision making usually is based on economic criteria. Ethical dilemma can arises in a situation when each alternative choice or behaviour has some undesirable elements due to potentially negative ethical or personal consequences. Right or wrong cannot be clearly identified. In this chapter, there are four subtopics that we need to cover that consist of: salesperson’s ethics in dealing with customers, salesperson’s ethics in dealing with their employers, salesperson’s ethics dealing with their competitors and also managing sales ethics. In the first subtopic for salesperson’s ethics in dealing with their employers, the salesperson should know that misusing the company asset is one of the right or wrong behaviour. As everybody knows, the company assets are only be allowed to be use for official purpose only. Next, the ‘moonlighting’ attitude where some employees go beyond long lunch hours, taking personal phone calls and also excessive socializing to actually ‘moonlighting’ on part time jobs during the same hours they are supposed to be working for their primary employer. More than that, technology theft is also part of the salesperson’s ethics in dealing with employers. These days, every company provides their salesperson with computers, software and data on their customers. When the salesperson quit or is fired, they can easily take advantage by taking the organizations customer records to use for their future benefits. Last but not least, affecting other salesperson is also the unethical practices of one salesperson where he or she affect other salesperson like they may take customers away from co-workers. In next subtopic salesperson’s ethics in dealing with customers, there are some important points that every salesperson should be alert and aware of. Bribe is where a salesperson may attempt to bribe a buyer by offering money, gift, etc. The salesperson can be charged under law if they do so. Apart from that, misrepresentation can be in order to win the sale, some salesperson will promise much more than they can deliver with the idea that the customers will later accept some reasonable excuses. The following point is tie-in sales. It occurs when a buyer is required to buy other, unwanted products in order to buy a particular line of merchandise. Lastly, price discrimination. Many salespersons may practice price discrimination to improve their sales. Price discrimination refers to selling the same quantity of the product to different buyer at different prices. The next section in this chapter is managing sales ethics, which is include; follow the leader, leader selection is important, establish a code of ethics, create ethical structures, encourage whistle-blowing, create an ethical sales climate and establish control systems. Follow the leader means the Chief Executives must set the example of bad and good ethics thus the employee will know better about the right ethics as salespeople. Management must also carefully choose managers with high levels of moral development, and this is what we called as leader selection. Third is about establish a code of ethics, where a formal statement of company’s values concerning ethics and social issues. Beside that create ethical structures cab be divided into ethical committee which group of executives appointed to oversee company ethics and second is ethical ombudsman where official given the responsibility of corporate conscience that hears and investigates ethical complaints and informs top management to potential ethical issues. Encourage whistle-blowing is employee disclosure of illegal, immoral, or illegitimate practice on the employer’s part. Also, the top level manager must support code of ethics to create an ethical sales climate. Lastly, establish control systems in managing the sales ethics means dismissal, demotion, suspension, reprimand and withholding of the sale commissions would be possible penalties for unethical sale practices. As an addition to this chapter we found salespeople’s ethics in dealing with their competitors beside of their ethics to customers and employers as mentioned above. Here we will discuss about several salespeople’s ethic in dealing with their competitors. Firstly, belittle the competitors publicly. It is unethical to belittle the competitors by picturing their product as inferior or even shoddy and worthless. To gain the trust from customers, salespeople may even indicate that competitive products are better. Second is stealing shelf space. It also unethical to decease competitors’ share of shelf space placing competing products at back or crowding them together. Moreover, it could encourage the same action from competitors. Third is untruthful statement, where also unethical to salespeople to make untruthful stamen about their competitors and might ruin the salespersons’ reputation easily. And finally tempering the competitors’ product which is not only unethical but also illegal for salespeople to damage competitors’ product, tamper with their displays and point of sale materials or reduce their product shelf space in retail store and elsewhere. In conclusion, to be an ethical salesperson we must to well known the good ethics that should be followed and what is the bad ethic that should be avoid. Salespeople that do the right things will success in future while part of them who do the wrong things might be fired one day or might face many problems especially law.