Marriage and Americans

Alicia Evans March 10, 2013 Review on Argo Mrs. Bornac MWF When the movie Argo began to play I thought to myself this movie may not have my interest. The Iran’s were very aggressive toward the Americans because they felt as if we were trying to harm them. I did not understand the language they were speaking. However, the film should have made the CC pop up at the bottom of the screen so we could at least read their conversations.When the Americans began to burn all of the files they had I started to question were they really trying to help the Iran’s or not. The Iran’s started to get serious by shutting the power off in the buildings so the Americans could not talk to anyone. I began to get curious about what would happen next. There were Americans still held hostage sixty-nine days later. Six Americans snuck out the back door because going through any other door would not have been a success. I wondered where they would go.They went to a safe place with a marrie d couple. I was happy the couple wanted to help them back to their freedom state. When the Iran’s noticed they were missing six Americans I knew they would try their best to find them. I felt as if they Guy Tony were a strong man to try and save those six Americans. He could have been home with his wife and little boy instead he wanted to help. Tony missed his son’s call and when he was able to call back no one was home. That was heart touching because he loves his family.Tony sent his son a happy birthday card and that was great. He watched television with his son also when they were on the phone some nights. Tony’s wife and son missed him a lot. The streets of Iran were dangerous. I could not visit that place because they obviously do not like Americans at all. Once I seen the bodies hanging from the cranium machinery my heart dropped. Those people do not deserve to die the way they did. Also the large Army trucks the Iranians drove around in was terrifying to me.They had these harsh facial expressions as they would stare at you into your eyes. When Tony introduced himself as Kevin Hartkins to the six Americans they were not excited at all. I would have been cautious because they were taking a chance with their lives. Each of the Americans was very afraid and I could tell by their facial expressions. They did not know if they would be alive nor die because Tony was a random guy saying he is going to rescue them. When the CIA did not want to help Tony I felt it was wrong because those were innocent people.I think Tony played his part well to defend the six Americans. Even when they would not help him he kept striving to set those people free. I was so anxious when they made it to the airport. The Iranians were staring at their passports for a long time which made me sit at the end of my chair as I continued to watch. I thought they were not going to be able to leave the airport because the Iran police said the Argo movie had to be verifie d. Luckily they made it through and I was happy.It was a relief for me when the pilot made the announcement, â€Å"Clear of Iran. † Overall Argo was a great movie and each of the Americans was set free. It was well put together by the director and cast members. Argo was an enjoyable yet thrilling movie. There were a couple times I was on the edge. I was eager to see what would happen next. Also I was frightened that the Americans were not going to make it back to the United States but they did. I would recommend watching this movie to see what our people go through.

Organizational Behavior Theories Taxonomy

Running Head: Taxonomy Taxonomy Anonymous Grand Canyon University Management 415 March 22, 2010 Management Theory Taxonomy Leadership qualities dated back to (315-311 BC) – Seleukos conquers and unites Roman and Persian empire by leading his troops ethically, with respect for diversity, social responsibility and organizational culture. Management Foundation- Scientific management 1. Frederick W. Taylor (1911) – Time study: to analyze motional task and develop the most efficient ways to perform them. Reduce job to basic physical motions. Principal object of management should be to secure the maximum prosperity for the company and maximum prosperity for the employee. 2. Frank and Lillian Gilbreth – Motion studies to observe motions workers make to simplify job. 3. Henri Fayol (1916) – Administrative Principles – believed management could be taught †¢ Foresight – complete plan of action for the future †¢ Organization – resources to complete plan †¢ Command – lead, select and evaluate workers Coordination – diversity, information, solve problems †¢ Control – Ensure plan works and correct any negative action Bureaucratic Organization Max Weber – Organization is logic, orderly and has legitimate authority. †¢ Impersonal †¢ Career managers †¢ Clear division of labor †¢ Promotion based on merit †¢ Formal hierarchy of authority †¢ Written rules and standard procedures Behavior al Management Approaches Mary Parker Follett – Organization is community †¢ Every employee is an owner and has collective responsibility and input. The Hawthorne Studies (1924) – Scientific Management †¢ Determine economic incentives and physical conditions of the workplace affect the output of workers. †¢ Hawthorne Effect – Tendency or personas singled out for special attention to perform as expected. †¢ Human Relations movement (1050-1960) Managers using good human relations will achieve productivity Abraham Maslow – Maslow’s Theory of human needs – Managers who help people satisfy deprived needs at work will achieve productivity: †¢ Self-actualization †¢ Esteem †¢ Social †¢ Safety Physiological Douglas McGregor – McGregor’s theory X and Theory Y †¢ X – Assumes people dislike work, lack ambition, act irresponsibly and prefer to be led. †¢ Y – Assumes people are willing to work, like responsibility, and are self directed and creative. †¢ Self-fulfilling prophecy – occurs when a person acts in ways that confirm another’s expectations. Chris Argyris – Theory of Adult Personality – Managers who treat people positively and as responsible adults will achieve the highest productivity. Modern Management Foundations Manage the organization from a broader perspective, coordinate central administration with its programs, engineering with manufacturing, supervisors with workers. Quantitative Analysis and Tools – mathematical forecasting of future projection †¢ Management science – systematically analyzed, appropriate mathematical models and computations are applied and optimum solution is identified. †¢ Operations research – testing and tweaking †¢ Operation management – Study of how organizations produce goods and services Organizations as systems System – Collection of interrelated parts working together for purpose †¢ Subsystems – Smaller component of larger system †¢ Open system – Interacts with the environment and transforms resource input into outputs. Contingency thinking – Match management practices with situational demands Quality Management †¢ Total quality management – Manage with organization-wi de commitment to continuous improvement, product quality, and customer needs †¢ Continuous improvement – Always searching for new ways †¢ ISO Certificate – Indicates conformance with a rigorous set of international quality standards Knowledge Management and Organizational Learning †¢ Use intellectual capital for competitive advantage †¢ Learning Organization – continuously changes and improves using the lessons of experience. The global economy our country’s market is engaged with requires that organization’s theories of management account for and help interpret the rapidly changing nature of today’s organizational environments.

Famous Thinkers Essay

There are many famous thinkers that have lived on this earth who have made significant changes to everyone’s lives. A couple famous thinkers stand out amongst them all. These two are Mr. Bill Gates and Reverend Dr. Martin Luther King, Jr. Their contributions society have been great and were based off of their personal, social and political environments. They had both sought to solve problems or issues that people faced and they were able to provide solutions and implement them. The solutions they provided all followed a creative process, which will be compared to each other, and their ideas will be critiqued to discuss what they could have done differently. Contributions to Society Mr. Bill Gates and Reverend Dr. Martin Luther King Jr. have both contributed to society in different ways. Bill Gates had gained immense wealth through the creation and sales of Microsoft Windows, and he is using this wealth for philanthropic reasons. The Bill and Melinda Gates Foundation contributes to societies throughout the world. Their contributions range from providing vaccines in Africa, to financial services for the poor in the United States. These contributions affect society as they provide better health by helping prevent illness and helping better the lives of those less fortunate. Reverend Dr. Martin Luther King Jr. lead the change in gaining equal civil rights for African Americans by using nonviolent civil disobedience. The Environment Mr Bill Gates and Reverend Dr. Martin Luther King Jr. lived in different environments which attributed to their creativity in solving problems or issues. Bill Gates was raised in a financially responsible family, and attended a preparatory school which allowed him to focus on computer programming. This environment allowed Bill Gates to excel in what he loved and create the Microsoft organization. Bill Gates gained enormous wealth through his creation of Microsoft, which he now uses for the Bill and Melinda Gates Foundation. Reverend Dr. Martin Luther King Jr. lived in a rough environment. He grew up where African Americans where considered a lesser person and were segregated because of their race. This eventually lead Martin Luther King Jr. to take lead in the civil rights movement, which brought him to direct the march on Washington, D.C and give his â€Å"I Have a Dream† speech. Solving Problems or Issues Mr. Bill Gates and Reverend Dr. Martin Luther King Jr. both address issues in society. Bill Gates addresses issues across the world, where Martin Luther King Jr. addresses civil rights issues in the United States. Bill Gates, through the Bill and Melinda Gates Foundation, currently aids in numerous issues throughout the world. Some of the more widely known issues are support for better education in the United States, and contributions to providing vaccinations in Africa. The issues that Bill Gates seeks to solve is poor education in the United States and to prevent disease and death in developing countries. Martin Luther King Jr. had addressed the civil rights issues to help gain equal rights for African Americans in the United States by use of nonviolent civil disobedience. Solutions The Bill and Melinda Gates foundation works through funding other non-profit organizations working towards the common goal of helping impoverished people, providing health services in developing countries, and helping better the education system in the United States. Reverend Dr. Martin Luther King Jr. had a solution to bring the people together and spread the word of equal civil rights through speech, and motivation. Martin Luther King Jr. spoke at several different venues through the United States prior to the â€Å"I Have a Dream† speech in Washington, D.C. At the â€Å"I Have a Dream† speech, over 250,000 people attended and marched, showing non-violent civil disobedience. (The Nobel Foundation, 1964). Comparing the Creative Processes Bill Gate’s creative process was very simple in the fact that he has money, and wants to do good with it. His process was to create the Bill and Melinda Gates Foundation, find non-profit organizations that share a common goal, support them financially and repeat the process. Reverend Dr. Martin Luther King Jr. had a more complex creative process, where he had to bring the African American people together and get the leaders of the United States to listen. Martin Luther King Jr. began by traveling the United States, speaking where civil rights of African Americans where being denied. Through his speeches and travel, he brought together the African American people and accomplished the goal of gaining equal civil rights (The Nobel Foundation, 1964). Critique of Ideas The Bill and Melinda Gates Foundation can take an active role in their philanthropic ideals. The foundation currently supports other non-profit organizations that work toward the foundations goals. If Bill Gates could turn the foundation around and actively work towards their goals by doing something themselves, they may achieve greater success as other organization seeking support can follow their lead. Reverend Dr. Martin Luther King Jr. should not have done anything different. His motives of showing the world that the African American people are humans too, and deserve equal civil rights was conducted in a non-violent manner and accomplished his goal to gain equal civil rights. Conclusion Mr. Bill Gates and Reverend Dr. Martin Luther King, Jr. have provided great contributions to society across the world and in the United States. Their environments helped bring about this desire to contribute as they had both sought to solve problems or issues faced by society. The solutions they provided all followed a creative process, which Bill Gates could have done a better job at and Martin Luther King Jr. couldn’t have done better. References Bill and Melinda Gates Foundation. (2013). Retrieved from http://www.gatesfoundation.org/ King, M. L. (2003). I HAVE A DREAM. Retrieved from http://search.proquest.com.ezproxy.apollolibrary.com/docview/394023549?accountid=35812. Ruggiero, V. R. (2009). The art of thinking: A guide to critical and creative thought (9th ed.). New York, NY: Pearson Longman. The Nobel Foundation. (1964). Martin Luther King Jr. – Biographical. Retrieved from http://www.nobelprize.org/nobel_prizes/peace/laureates/1964/king-bio.html

Species at the Small Nature Trail Essay Example | Topics and Well Written Essays - 1000 words

Species at the Small Nature Trail - Essay Example The Small Nature Trail is not named so because of its size, but rather it is named after Lawrence Small, who owned the land before it was acquired by the school. The trail loops through woods and wetlands and offers many opportunities to observe diverse plant and animal interactions in their natural surroundings. The Harvard Trails Guide released by the Harvard Conservation Trust (n.d.) mentions that, â€Å"the black birch which, when scratched, smells like root beer; spice bush, which also emits a ‘spicy’ odor; sassafras, with its three different leaf shapes; and the shagbark hickory, with its distinctive or exfoliating bark.† I was able to identify and examine these trees myself during the hour and a half long trail walk. There were also boardwalks and bridges that cover the wet areas of the trail. A little while into my trail walk, I began to examine the ground where I was walking more closely. Soon, I noticed red ants moving rather quickly in their line. They were carrying a dead beetle to their nest. As I looked closely, I noticed that the larger worker ants were carrying the beetle while the smaller worker ants assisted the larger ones and went up and down the line formation, trying to get the dead beetle to their nest. ... Once the beetle was taken into the hole, the activity above the ground reduced as most of the ants accompanied their food into hole. After watching their activity for a while, I went back to the trail to continue my exploration. As I walked along the trail, I noticed bracket fungi growing on several trees like the poplar and maple trees. They were easy to identify as they had the characteristic semi-circular shape, which looks like shelving growing out of the trees. In fact, throughout my trail walk, I found several bracket fungi growing on trees and tree stumps. When I touched them, they felt soft and squishy. Bracket fungi are known to derive their nourishment from their host – the trees. I plucked out a piece of the fungi from a tree trunk and found some small root-like structures extending into the tree. Therefore, I believe that the bracket fungi that I saw were parasitic. The walk on the boardwalk was a wonderful experience as there was thick foliage on both sides and on e cannot see too far since the path twists and turns through the foliage. As I got off the board walk, I saw several different kinds of plants which had flowers of different colors. That is when I noticed some butterflies fluttering around these flowers. As I took some time to observe this insect-plant interaction, I realized that the butterflies was not only drinking the nectar from the flowers, but were also helping the plants in pollination - something that I had studied in my school, but never really taken the time to notice in nature. I spent a considerable amount of time observing these butterflies. After spending some time with the butterflies, I resumed my walk. As I approached the wet area of the trail, I noticed some turtles basking in the sun. I

Why should we read the book of job today Essay Example | Topics and Well Written Essays - 1500 words

Why should we read the book of job today - Essay Example More than a masterpiece of literature, however, the Book of Job it provides an insight on the nature of God, on the relationship of God and man, and a criticism to man’s understanding of God’s laws. Most people would say that the Book of Job provides man a guideline on how to suffer (Copeland 2006; Goldberg 2010), but it is more than that. It serves to answer three of the most difficult questions on suffering: What is suffering? Why do people suffer undeservedly? What kind of lessons can be taken from suffering? ALL ABOUT THE BOOK OF JOB According to Mark Copeland (2006), the Book of Job belongs to the Books of Poetry, along with Psalms, Proverbs, Ecclesiastes, and the Song of Solomon. Just like the others, it is written in poetic style. Its author is unknown and the date of writing has been hotly debated among scholars. â€Å"All that can be said with certainty is that the author is a loyal Hebrew who was not bound by the popular creed that assumed suffering was alway s a direct result of sin† (Jamieson, Fausset, and Brown in Copeland 2006:4). It is often referred to as the â€Å"prime example of Hebrew wisdom literature† (Waters 1997:436) because it deals with a number of issues never discussed in the previous books of the Old Testament: the concept of theodicy1 and an understanding of the just and righteous God who allows underserved suffering in the world. At the start of the Book, the reader is introduced to Job, a man of remarkable character who was blessed with a huge family and a good fortune. This was then by a controversy presented through a conversation between God and Satan (Job 1:8-11): Has thou considered my servant Job, that there is none like him in the earth, a perfect and upright man, one that feareth God, and escheweth evil? Then Satan answered the Lord, and said, Doth Job fear God for nought? †¦[T]hou hast blessed the work of his hand, and his substance is increased in the land. But put forth thine hand now, a nd touch all that he hath, and he will curse thee to thy face To determine the veracity of Satan’s claim, God allow Satan to test Job. Job then lost everything he had – his children, his possessions, and was even inflicted with a sickness. But still he remained faithful and said â€Å"Naked came I out of my mother’s womb, and naked shall I return thither: the Lord gave, and the Lord hath taken away† (Job 1:21). After relating Job’s distress, the rest of the Book relates conversation (speeches in fact) between Job and his three friends, Eliphaz, Bildad and Zophar. These three friends have incited him to repent from his sins, after all, this could be the only reason he is sufferng. Once he has repented, his friends claim, the Lord’s blessings will be restored and he will be prosperous again. Job was of course, confused. He has always been faithful to the Lord, and he even asked for forgiveness for his children’s errors, what secret sin was he being punished for? After three cycles of speeches wherein Job also expressed his confusion: â€Å"Wherefore the wicked live, become old†¦Their seed established in their sight with them†¦Their houses are safe from fear† (Job 21:7-9), a new character, Elihu, is introduced. He explains why he does not speak earlier: â€Å"Now Elihu has waited till Job has spoken, because they were elder than he† (Job 32:4). Elihu’s views about suffering was unlike the other three friends. Like Job, he knew that he lived according to God’

Strategic Management Case Study Example | Topics and Well Written Essays - 500 words - 4

Strategic Management - Case Study Example o corporate in the work place to ensure smooth work flow in the organization since shared productivity is key to any success in a company (Hill & Jone, 2012). The company has also decided to create fair business environment in the society. After the Ivanovic had sold the company earlier to the d Avigon, they decided to create a new brand rather than provide similar commodity so that they could avoid business misunderstanding with their friends. This cannot be said of the regular bakeries who might have ventured on the same business creating unhealthy competition in the market The company also offered language training to the immigrants so that they could create an effective communication and organized events such as soccer. These measures created unity both at work place and back at home that ensured peaceful coexistence in the society which is the quiet opposite of the regular bakeries. The company insisted in the use of organic in the production of bread instead of the cheap inorganic components. Expensive use of raw materials leads to high costs in the production. This leads high prices that negatively affect the sale of the products (Hill & Jone, 2012). In fact, this might have formed part of the decision to sale part of the business in order to raise the funds. Hiring was majorly done on inexperienced workers who had to undergo training in the company. This affects the organization in terms of time consuming and increased expenditure. The organization would have hired mixed workers so that the inexperienced can learn in the process of work and save the costs. The company was in dire need for expansion and they refused the venture and franchising measures proposed to them. These groups only act as capital providers and do not take the firm away (Hill & Jone, 2012).They even raise more healthy capital for the organization than the loans. If I were the Ivanocic, i would have accepted their proposal to oversee the growth in the company. After hiring

Cost of Capital Coursework Example | Topics and Well Written Essays - 250 words

Cost of Capital - Coursework Example First, the cost of debt is a component of the weighted average cost of capital, and it refers to the interest paid on a certain amount if a company borrows funds from outside or it is obliged to take a debt from financial institutions. It is usually expressed as a percentage rate. Besides that, it is computed either as an after tax rate or before tax rate. Second, the cost of preferred stock is the rate of return needed by the preferred stock holders in a company. It is usually computed by dividing the yearly dividend payment on the preferred stock by the current market price of the preferred stock. Third, the cost of common stock is also known as cost of equity and is the minimum rate of return that a firm is supposed to generate so as to persuade the investors to invest in the common stock of the company at its current market price. Lastly, the cost of retained earnings is a component of the cost of equity. However, it excludes the taxes as well as the transaction costs associated with dividends making it slightly less than the common stock (Brigham & Houston, 2015). The cost of retained earnings should be at least equal to the shareholders’ rate of return on the re-investment of the company’s

The Characteristics of ESFP Essay Example | Topics and Well Written Essays - 1000 words

The Characteristics of ESFP - Essay Example From this essay it is clear that  extraversion is the state or act of being more concerned with what is outside than self so as to attain gratification which is characterized by more talkativeness and energetic behavior. Extravert is more interested in interactions with other people to express their character of talkativeness, assertiveness, happiness and companion. As an extravert one is often happy around other people and energized in activities that comprise of large gathering of people, either in parties, activities of a community, groups involved in politics and demonstrations and you feel very comfortable at that.As the discussion highlights that  sensing deals with the perception of senses by examining tangible through touch, taste, sight or hearing. Sensing ensures that the data obtained is in a concrete and literal fashion and the information is collected on the basis of senses that are practical and concrete rather than intuitions. It is more realistic as it involves se nsing of exactly what is perceived thus for one to be sensible he or she need to be effective to things that he or she comes into contact with through touch, hearing, taste, sight or by feel.Sensing pays attention to the physical world such as experiences which leads to impulsive action as it Sensing can be portrayed through food tasting, noticing when a spotlight has changed, speech memorization or following steps in a procedure.

Leadership management assignment 1 Essay Example | Topics and Well Written Essays - 1500 words

Leadership management assignment 1 - Essay Example This is in line with the company’s recruitment policy to help them get the most qualified at affordable remuneration (Luecke 2003). This is therefore done to ensure that the selected individual to fill the position of the manager is the best across the region. They received several applications for the position of the managing director; the group underwent a rigorous recruitment process and finally was left with an individual to negotiate with their starting salary on the job. The remaining individual was from Mexico. In the negotiation process different negotiation skills were outlined that resulted into a successful with a few instances of messing up. Its Human resource manager represented the company on the salary negotiation table while the other side was the individual whose starting salary was to be negotiated (Jacks 2011). Person Position Character A Human resource Manager He is a highly Sociable, Extrovert and democratic B Newly recruited employee Also quite extroverte d, friendly, polite, and highly conscious For new employees of any given firm it is normally safe to negotiate for higher starting salaries before accepting the job offer because after this the new employee will be subjected to the normal salary increase payment plans of the company, which depends on extraordinary performance (Young 1975). The new recruit therefore needed to negotiate for a higher pay than what they used to earn in their former position hence the need for the negotiation skills. The HR manager of company X also needs to be a good negotiator to make sure that they provide the company with manageable expenses and it is willing to negotiate the starting salary of the employee as a whole. The employee is though considering the option of first negotiating the basic pay because given their character they are likely to be confused if they combined the negotiations together with those for the other benefits. This would be to the disadvantage of the employee if the pre-deter mined salary were already advertised (Zartman 1978). A â€Å"Hello Mr. F, this is X company as we talked over the phone, I gaze you are here to talk about the remuneration package of the job offer that we just shortlisted you for the other day. According to the company policy, we would be glad to offer you a salary package of $60,000 yearly plus the benefits, which would vary depending on several variables. Would you be ok with that?† B :I am interested in the job yes but I would not mind if you offered me a salary package of $68,000 per year plus the packages as we would negotiate if it is at the best interests of the company,† A â€Å"$68,000 is not even the average industry rate leave alone what we normally start offering our employees. However, because of your skills and presumed competence, we would not mind offering you a $65,000 package yearly and the benefits as it would be negotiated. How about that?† B "Thank you for your offer and I am certainly intere sted in the position and Company. Can I get back to you later this afternoon or first thing in the morning" A â€Å"You are most welcome and highly appreciate the time that you took to present yourself for interviews. Please make a point of communicating tomorrow given that we need to fill the position immediately. Anyway, your positive response will be highly appreciated. Nice time.†

Routed vs Routing Protocols Essay Example for Free

Routed vs Routing Protocols Essay Routing is the process of choosing paths in a network and deciding the path on which it is supposed to be sent. It is carried out on many communication systems, like phone and Internet. In switch networking, routing provides data forwarding and the transportation of reasonably located packets initial locations toward their final destinations working on the foundation of layer 3 of the OSI Model; usually hardware systems called routers and bridges are used. Normal computers can also carry out routing, but cannot do so because of being an un-dedicated hardware for this purpose, and may undergo failure (Odorn, Rus Donohue, 2009). Routed vs. Routing Protocols: Routing Protocols are the software that permits routers to broadcast and know about routes, deciding on accessibility the path to be followed and following the best routes to a target. The internet codes of collection include Ciscos Enhanced Interior Gateway Routing Protocol (EIGRP), Open Shortest Path First (OSPF), Routing Information Protocol (RIP and RIP II) and Border Gateway Protocol (BGP). The procedure followed in transferring information in a networking system is known as routing. Inside a network, every user is openly reachable and does not require passing data via default gateway. All the users in network are connected and can converse directly with each other. Routed Protocols only transports data transversely over the networks and nothing more than that. Routed protocols include Internet Protocol, Xerox Network System (XNS), Open Standards Institute networking protocol, Novell IPX, DECnet etc (Odorn, Rus Donohue, 2009). Classful vs. Classless Protocols: Classful routing protocols do not send subnet disguised data through their routing modernization. A classful routing protocol will react in any two ways when getting a route: If the router has a straight connected boundary of the same main network, it will apply the same subnet disguise but if the router does not belong to the identical network, classful subnet pretense will be applied to the to the route. Classful protocols include Routing Information Protocol (RIPv1). Classless protocols send the subnet pretense by means of their updates so; Variable Length Subnet Masks (VLSMs) are permitted when classless protocol is in use, it includes Routing Information Protocol (RIPv2) and Ciscos Enhanced Interior Gateway Routing Protocol (EIGRP). Distance Vector vs. Link State Protocols: Distance Vector and Link State are expressions used to explain routing protocols used by routers to transfer packets among networks. Distance is the charge of getting to a place, generally based on the number of points the course goes from beginning to end, or the check points present during the whole course while vector from the perspective of routing protocols is the boundary that traffic will be advanced to arrive at the respective target of network at that path; while the path is selected by the routing protocol so the Distance Vector Protocols make use of a process calculation and also a departing network border usually a vector for selecting the finest course to an objective network. Then the protocols like IPX, SPX and IP transmit information via best routes. Link State protocols follow the position and connection kind of every link and construct a planned metric based on these factors, including some positioned by the network superintendent. Link state protocols are familiar with whether a link is up or down and at what speed it should be sent in order to get there on time. As routing protocols decipher how to reach the target we can take link states as being the status of the line on the router. Link State protocols go on the route that has more hops, but at a high speed which is more than the one which takes a less hopping path (Odorn, Rus Donohue, 2009). However the distance vectors are well supported and they include Routing Information Protocol (RIP). Conclusion: It is said that differentiating between Switching and Routing can be difficult, therefore in simple terms it can be elucidated that switching and routing are not the identical things. Switching comprises of transferring packets among devices on the similar network. On the contrary, routing includes the moving of packets between diverse networks. So these networking processes are useful in transferring data packets from one destination point to the other and therefore require better routing protocols and router to do it efficiently and in a better way. References: Odorn, W. , Rus, H. Donohue, D. , (2009), CCIE Routing and Switching Certification Guide, 4th edn, Cisco Press, USA. (Odorn, Rus Donohue, 2009)

Motivation Behind Creative Accounting Accounting Essay

Motivation Behind Creative Accounting Accounting Essay Creative accounting is a practice that potentially being undertaken as a result from some individual care more on their own interest and indirectly causes issues arise in ethical dimension of creative accounting. From information perspective, agency theory gives a clear picture on creative accounting scenario. Whereby managers misuse their privileged position in manipulating financial reporting in their own interest which providing superior information content to shareholder. Lack of personal skill or unwillingness to carry out detailed analysis making individual shareholders do not have the clear view on the effect of accounting manipulation give a high possibility in the incidence of creative accounting. Definition of creative accounting In the USA, the preferred term of creative accounting is earnings management, however in Europe the preferred term is creative accounting. Generally, creative accounting is accounting practice that falls outside the regulation and give benefit to certain people. It can be described as a practice with a clear aim to interrupt the financial reporting process which affects reported income to make it looked normal and provides no true economic advantages to relevant parties like shareholders. Concisely, creative accounting is the transformation of financial accounting figures from what they actually are to what users desire by taking advantage of the accounting policies which is permitted by accounting standard. Motivation for creative accounting There are several motivations have been identified in stimulating the behaviour of creative accounting in the organization. These are proven by various researches being done in the past. Firstly, the significant motivator for creative accounting is to report a decrease in business income to lower the tax paid. Second, to enable the companys performance appear better in future, company will maximize the reported loss to make bad loss in that year. This is called big bath accounting for the purpose in smoothing the income. Thirdly, to provide positive view on expectations, securities valuation and reduction on risk for analysts in anticipated capital market transactions and maintain firms performance in analysts expectation. Other motivations are to manipulate profit in order to match the reported income to profit forecasts and to distract attention from negative news by boosting companys profit figure though change in accounting policies. Managers motivations in managing earning aim to report a stable growth in profit not only to reduce the perception of variability toward organisations earnings, but also are in relation to income measurement. In order to make company faces less risk and gain more benefit in aspect of raising fund, takeover bids as well as prevent takeover by other company. Creative accounting is needed to maintain or promote the share price and create a good profit growth. To gain benefit from inside knowledge, director of the company engage creative accounting to postpone the release of information to the market. Last but not least, many types of contractual right, obligation and constraints based on the amount reported in the accounts also motivate company to apply creative accounting. Techniques of creative accounting Creative accounting is actively applied in six areas. The first area is regulatory flexibility, whereby changes in accounting policy are permitted by accounting regulation. For example, IAS permit carrying non-current asset can be recovered at either revalued amount or depreciated historical cost in asset valuation. Secondly, dearth of regulation by which some accounting treatment might not be fully regulated as there is few mandatory requirements. The third area is management has large extent of estimation in discretionary areas, such as assumption in bad debts provision. Fourthly, some transactions can be timed as to show the desired appearance in accounts. For example, the manager is free to choose the timing to sell the investment just to increase earning in the accounts. Fifthly, to manipulate balance sheet amounts by using artificial transaction. Last but not least, by reclassification and presentation of financial amounts through balance sheet manipulation in order to smooth financial ratios and also based on cognitive reference point in financial numbers presentation. Existence of creative accounting Theoretically, managers motivation in creative accounting is acceptable. However, there is various empirical studies have concluded that certain of companies apply a particular techniques of creative accounting to some extent, for example, applied in non-discretionary component of the bad debts provision. Other evidence is classificatory smoothing by using the extraordinary items, such as pensions cost, dividends from unconsolidated subsidiaries, extraordinary charges and credits and research and development costs in manipulating the figure of income in financial statements as it was proven by several researchers. Merchant found that managers acknowledge manipulative behaviours in accounting information and Black argued non-current asset sales are exploited by manager as creative accounting tools through timing of its transactions since relevant accounting standards are permissive. Creative accounting behaviour is slightly still persisting although regulations are tightened. Amat reported out of 35 large listed companies especially in Spanish identified that creative accounting behaviour was overt and considered legal. In addition, there are 3 possible indicators of creative accounting: (1) auditor report qualifications, (2) special authorizations from regulatory agencies, and (3) changes in accounting practices. In Spanish case, the direction of creative accounting was connected to general economic conditions and this somehow affected reported earning and adjusted earning against Spanish listed companies. However, there are some unique features of Spanish accounting environment bring out special attention such as the audit report qualification are ordinary, and creative accounting may be arose from the collusion of the regulatory authorities. Creative accounting behaviours can be identified by having thoughtful analysis of financial statement or observed by reasonably well- informed user of financial statement. But, how clearness the users of statement observe creative accounting is questionable. As in Spanish, analysts fail to report the existence of creative accounting. Anyway, value of information content in financial statement is concerned even though financial statements give adequate information enable users to adjust for creative accounting as certain investors rely on reported earning numbers in income statement. Ethical perspective of creative accounting There are some ethical issues concerning the exercise of creative accounting. Revsine stated that loopholes in accounting standards provide manager some spaces in the sense of manipulate the timing in income reporting. In his opinion, accounting is a tool to supervise contracts between managers and financial groups, identify possibility of accounting manipulation and how properly it reflected in pricing and contracting decisions. Ethics of bias in choosing accounting policy which implied in creative accounting can be seen through accounting regulators and management level. There are 2 views of accounting (deontological and teleological) which viewed differently by Revsine and Ruland. From Rulands perspective, deontological view is the moral applied to actual action and teleological view is actions should be judged based on the result of such action. Whereas from Revsine perspective, teleological view of accounting is employed in private sector which permit manager to use loose standard to achieve what they want and deontological view is about strict standard in preventing accounting manipulation in public sector. In addition, Ruland has also differentiated positive responsibility and negative responsibility. From accounting perspective, positive responsibility refers to present an account free from bias. Meanwhile, negative responsibility refers to managers would be liable for actions done by others, which they fail to avoid. Compared to duty to act, Ruland has stressed on duty to refrain, which means avoid the inherent bias in creative accounting. Its importance can be looked into 3 issues, which are relentlessness, certainty of result and responsibility. Professional accountant regards creative accountings are ethically doubted. Conner stated that managers tend to misapply accounting principles to give better appearance in financial statement to investors. Conflict of interest, client requests to alter account and for tax evasion are the most frequent ethical issues. Accountants attitudes toward creative accounting depend on whether it is arisen from misuse of accounting principle and manipulation of transactions. Merchant and Rockness found that accountants more critic in misuse of accounting principles as accountants duty is on rule-based and it falls within their expertise. Failure to act ethically may damage the reputation as an accountant unless he or she reports the abuse to the appropriate party. Slotting is not an acceptable accounting treatment in company practices. There are some action can be taken by accounting regulators in order to restrain creative accounting: Decrease allowable accounting method or fix method used in different condition so that scope for choosing accounting method can be narrow downed. Companies should also be consistent in using method chosen by them. Some rules should be established to reduce the abuse of judgement. For instance, International Accounting Standards presently have almost removed the extraordinary item from operating profit. Also, companies should be consistent in applying accounting policy to restrain the abuse of judgement. Implementation of Substance over form can decrease artificial transaction and this can make linked transaction become one as whole. To restrict the use of timing of genuine transaction, item in account should be regularly revaluated. The increase or decrease in value should be stated in the account each year the revaluation occurs. International Accounting Standards also tends to value item at fair value rather than historical cost. Besides alteration in accounting regulations, ethical standards and governance codes must be properly executed to avoid individuals from performing creative accounting. Comparison with other author on the article presented From the study done by Dilip and Eno in Creative Accounting in Bangladesh And Global Perspectives found that the cause of creative accounting is the conflicts of interest among different interest groups. For example, managing shareholders want to pay less tax and dividends. Investor-shareholders are interested to get more dividends and capital gains. Countrys tax authorities would like to collect more and more taxes. Employees are interested to get better salary and higher profit share. Dilip and Eno also reported that creative accounting may arise under 3 different financial market conditions: Depending on the financial market evaluation of the companys future prospects, company keep changes its shares to attract investors to contribute to such shares either at par or at a premium. Aim to show a desirable picture of its financial conditions when the company whose shares are already listed in a stock exchange. Based on inflated profits through overvaluation of assets, undervaluation of liabilities and change in systems of stock valuation that promote the image of company in a short time, company having its shares listed in the stock exchange may declare and pay high dividends. Both of them examines creative accounting in Bangladesh scenario, they found out many of the company prospectuses published in Bangladesh are based on creative accounting. An expert opinion survey also done by them and result showed that although it is not clear for how long, creative accounting has been clearly practice in Bangladesh. Creative accounting not only being practiced in Bangladesh but it seems to be widespread globally in developed countries such as UK, USA as well as Australia. And the case of Enron is the most broadly known case of creative accounting in USA. Dilip and Eno also suggested that the code of professional ethics should be strictly overemphasized. Accounting education is needed as well as the responsible of instructor to instill moral values of integrity, honesty and sincerity into students character as it is critical to modern society, the business world and the accounting profession.