Political Disputes by 1860 Essay

During the 1800’s, Americans in the North and South often had conflict but could no longer resolve their political disputes through compromise by the year 1860. In this time period, compromise was not an option because slavery and states rights’ caused political disputes between the north and south.The two political parties in the north and south lost their ability to cooperate and by the mid 1800’s increased the issue of the division of the states. The political view on slavery and states rights grew as compromise between the north and south political parties began to collapse during the mid 19th century. Henry Clay stated that it is impossible for South Carolina to become an independent state. (Doc A) A report of the American Anti-Slavery Society was opposed to slavery naming slave owners as â€Å"man stealers† and believed that slaves should be free. (Doc B) Political compromise was not greatly effected by their belief but the Compromise of 1850 resulted in the Fugitive Slave Law being passed which caused the collapse in the political parties. The issue of slavery continued to increase as compromise slowly disintegrated. Abolitionism increased by the encouragement of Frederick Douglass, a leader, who promoted freedom for all slaves. Also, â€Å"Uncle Toms Cabin† published by Harriet Beecher started up abolitionism in the North while the South to oppose against abolitinists. Senator Daniel Webster who is opposed to secession stated that the North is not complied with the Fugitive Slave Law. (Doc D) In addition, a New York Tribune comparing working class men in the north to southern gentlemen (Doc F) caused more conflict between the states over the issue of slavery. The division of the states over the issue of slavery enhanced the collapse of compromise between the North and South political parties.

Serial Killers: Biology or Upbringing

As people in today's society, we are constantly being bombarded with the crazy actions that mankind is capable of. We watch the news and hear about murders, or even read a book about a mysterious killer. As we go through these pieces of reality, one can't help but be struck by the thought–what causes a person to act so violently? There have been many studies done to try and find an answer. For a crime such as serial killing, there are two thoughts. The first idea is that serial killing is caused by an abnormality in the frontal lobe of the brain. The other is that serial killers are bred by circumstance which means they have certain genes that make them prone to becoming a killer. With some analysis, the evidence for both theories can serve to prove that serial killers are genetically different. Serial killers have been named many different names over the years by experts. â€Å"In the 19th century, psychopathology was considered to be ‘moral insanity’† (Scott, par. 2). Moral insanity is when ones emotions are damaged, causing them to be carried away by furious instinct. That shows why experts would consider calling serial killers morally insane. Current experts call serial killers a biological disaster† (Scott, par. 2). This means they are born into this world already marked as a disaster. A former psychologist says there are two types, â€Å"They are known as ‘Antisocial personality disorder’ or ‘Social pathology’† (Scott, par. 2). Antisocial personality disorder killers usually do not interact with people which can be their reason for becoming a killer. Social pathology killers are disorganized in the world which makes them uneasy and more tempted to becoming a serial killer. These names can simply describe every type of serial killer in the world. The most serial killings have occurred in California. According to Michael Stone who has a Ph. D. in psychology, â€Å"California leads in the US with the most Serial Homicide cases that have occurred† (Stone 293). Another true statement that Michael has stated is, â€Å"The USA has 76% of the world’s serial killers† (Stone 293). This is showing that if the USA has 76% of the world’s serial killers, than California has more than half. This is an important thing that Michael Stone has found out. Getting to the bottom of why these serial killers kill can help solve the massive amounts of serial killing not only in California, but in the United States as well. It has been said that, â€Å"Europe in second, has 17%. England has produced 28% of the European total of serial killings† (Stone 293). Not only is the Untied States being threatened by massive amounts of Serial Homicides, but so is Europe. Looking at these numbers and percentages can be frightening that’s why understanding serial killers can possibly get rid of this problem. Most of the serial killers in the Untied States are males. Michael Stone has also came to find this out, â€Å"Less than 1% of female population are psychopaths and between 3-5% of men are psychopaths† (Scott, par. 3). Men are more likely to have an antisocial personality disorder or social pathology disorder. Men are genuinely stronger than women which can be another reason why there are more men serial killers than women. â€Å"†¦massive amounts of the frontal lobotomy’s done in the 40’s and 50’s, has been shown to factor into about 64% of male murders housed on death row right now in the United States† (â€Å"A Look Inside Serial Killers,† par. ). Frontal lobotomy was a form of psychosurgery to check the brain for abnormalities. So due to the abnormal frontal lobe section of the brain, males have struck out in violence and the United States is leading 64% on death row. Thus, another frightening situation that should be stopped. â€Å"Most serial killers are males under 50† (Scott, par. 8). This is probably because with age, the brain begins to mature. Also, people over 50 are getting old and don’t have the stamina or ability to kill anymore. The way serial killers feel can be the cause of why they become a serial killer. Phychophysiologist Adrian Raine, Ph. D. has stated, â€Å"A lack of remorse is the hallmark of the psychopath† (Stone 320). Having no care in the world about what they do is the main cause of serial killers. They feel nothing for the people they kill nor will they ever feel something. Serial killers show no emotion for the wrong they do. â€Å"They feel less fear and anxiety than normal people† (Scott, par. 5). Thus, the reason why they kill. Having less anxiety than a normal person means if and when they kill, they will not be scared of their consequences. Also stated by Adrian Raine, â€Å"‘Callous unemotional’ children seem in many instances to be the psychopaths of the future† (Stone 319). Children that show no emotion are known as Callous unemotional. This is a way of determining a psychopathic trait in children. Showing little or no emotion is a huge trait in serial killers. Serial killers are caused by biology rather than upbringing. â€Å"If you’re antisocial but come from a good home, the reasons for violent behavior may have more to do with biology than the upbringing† (Raine, par. 2). Meaning a good home can mean nothing if that person already prone to becoming a serial killer. Also means serial killing can be passed down the family tree. â€Å"Dysfunctional brain—not dysfunctional families—explains murders, especially when the murderer comes from a ‘good’ home† (Raine, par. 1). Something in these murderer’s brains triggers them to kill, not their environment. It’s obvious if they come from a good home/environment that it has to do with a dysfunctional brain. â€Å"Some people have biological systems that make it hard. If an individual has a right orbital cortex that is not functioning well, they’re biologically disadvantaged in developing a conscience† (Raine, par. 5). People with no conscience feel no remorse for the bad things they do, which is a trait of a serial killer. So in conclusion dysfunctional brains are the majority of the reason why serial killers kill. Genetics contribute to the building of a serial killer. A Genetic scientist once said, â€Å"On a Genetic level some people are more prone to becoming a serial killer† (â€Å"A Look inside Serial Killers,† par. 3). Just like any gene the serial killer gene can be brought down and passed around the family tree. That same Genetic scientist also said, â€Å"The biological relatives of psychopaths were 4-5 times more likely to be psychopathic than the average person† (Scott, par. 7). Meaning if a person’s family member is a serial killer, that person is more likely and at a huge disadvantage of becoming a serial killer. According to Adrian Raine, â€Å"†¦we may even encounter a child with such genetic disadvantage, that his aggression cannot be curbed even by the most tender and devoted parents† (Stone 320). This kid has too many bad genes to even try and help him not become violent or even a serial killer. This shows that not even the best therapy can help change a serial killer because it’s all in their genes. A certain gene can cause a person such as a serial killer to become violent to the point where they murder. â€Å"A gene called Monoamine Oxidase-A also known as the violent gene, is something found in almost all serial killers†¦Ã¢â‚¬  (â€Å"A Look Inside Serial Killers,† par. 4). This shows that this gene is very dangerous and the cause of almost all serial killers. This should be widely viewed by doctors and scientists to help the growing problem of this Monoamine Oxidase-A gene. Mothers pass down the dysfunction in the form of the MAOA gene to their sons† (â€Å"A Look inside Serial Killers,† par. 4). There are more male serial killers than females because of this dysfunctional gene passed down by mothers. So as Adrian Raine has discovered, â€Å"Damage to the frontal lobe with the dysfunction of the MAOA gene, we can certainly conclude that they are genetically pre-disposed for violence† (â€Å"A Look inside Serial Killers,† par. 5). Dysfunctional brains and dysfunctional genes are the leading reasons of why serial killers kill. Certain brain activity can cause a person to become violent. Research has found an increased propensity for aggressive behavior among individuals with lower function in areas of the brain (Raine, par. 21). This means people with aggressive behavior have lower brain functions in certain parts of the brain. Researchers have also found that, â€Å"†¦more impulsive killers showed lower prefrontal functioning and heightened sub cortical function† (Stone 319). The killers that kill on impulse have uneven functions in the brain which causes them to kill. They have high functions in some parts and low functions in the other parts. Adrian Raine says, â€Å"The need for higher levels of stimulation makes the psychopath seek dangerous situation† (Scott, par. 6). The result for higher levels of stimulation results in killing. Less activity in the brain is another reason why serial killers kill. â€Å"Killers who came from a good background averaged 5. 7% less activity in the medial prefrontal cortex† (Raine, par. 10). Less activity in the prefrontal cortex leads to violence. â€Å"Murderers from good backgrounds are more likely to have reduced activity in two key brain areas than murderers from bad backgrounds† (Raine, par. 3). A murderer with reduced activity means more violence, because they are constantly seeking danger. â€Å"When the kids come from a good home, a biological deficit may be to blame† (Raine, par. 11). Meaning genes that are passed down are to blame when a serial killer came from a good home. Serial killers have lower brain functions that make them kill. Founded by Adrian Raine, â€Å"The first evidence for structural changes in the brain of antisocial men explained the low arousal in these men, along with their inadequate response to fear, their lack of conscience, and their poor decision-making skills† (Stone 319). Antisocial men have three structural changes in their brain. These men are more likely to get caught because of their poor decision-making skills. The predatory killers were more able to plot and scheme successfully, lowering their risk of getting caught (Stone 319). These killers are a lot smarter than the antisocial men and often don’t get caught. People with lower prefrontal functioning, their ability to monitor and inhabit violent ambitions was weaker (Stone 319). Meaning the lower the prefrontal functioning is in the brain, makes killers want to kill without the slightest chance of stopping and realizing that it’s wrong. Damage to the prefrontal brain is the most common amongst all serial killers. Prefrontal cortex is involved in long-term planning as well as judgment; the statistics show that approximately 70% of brain-injured patients develop aggressive tendencies (Packard, par. 1). Damage to the prefrontal cortex affects judgment and judgment is always affected in a serial killers brain. They don’t know right from wrong, which has to do with their judgment skills. The prefrontal cortex is a far deeper area of the brain that gives rise to aggressive behavior (Raine, par. 12). So damage to this area can result in the worst aggressive behavior such as serial killing. â€Å"50-58% of psychopaths show abnormal brain wave patterns† (Scott, par. 8). This shows that more than half of the serial killers in the world have abnormal brain waves. Another part of the brain if damaged may make you violent is the frontal lobe. A former psychologist said, â€Å"The frontal lobe acts as the conscience† (â€Å"A Look inside Serial Killers,† par. 3). Without a conscience people act out in violent behavior because they have nothing in their brain to tell them it’s wrong. Thus, they become cold blooded killers. According to Michael Stone, â€Å"†¦children with psychopathic traits showed abnormal responses in the frontal lobe cortex†¦Ã¢â‚¬  (Stone 320). This shows that even in children their brains can be abnormal and lead to serial killings later in life. â€Å"In humans, the frontal lobe of the brain is responsible for much of the behavior that allows humans to live together in stable social relationships. It is what stops most human beings from acting on their inherent violent tendencies† (â€Å"Brain Injuries,† par. 3). So damage to the frontal lobe makes it hard for that person to commit to a stable social relationship and may act very violently. In conclusion, serial killers are biologically different then regular people. They have lower brain functions and are genetically prone to becoming a serial killer. They tend to act upon violent actions due to their abnormal brain waves in their frontal lobe and prefrontal cortex. As everyone can see from this research, serial killers kill not because of their upbringing, but because of biology. This is why they are known by many experts as biological disasters. Works Cited https://hubpages.com/politics/Brain-Injury-in-Serial-Killers https://www.sciencedaily.com/releases/1998/04/980410101830.htm

Limited partnership Essay Example | Topics and Well Written Essays - 250 words

Limited partnership - Essay Example One partner may be both a general and limited partner. When this is the case, all the rights and responsibilities that apply to a general partner also apply to him. However, the contribution that such a partner gives is protected in law just like that of any other limited partner. The limited partner only has interest in the property of the business. Should such a partner participate in the management of the business, they may risk losing their status as a limited partner, and thereby be liable for any debts in the company. Participating in the management of the business does not include any advice that such a partner gives to a general partner on matters that pertain to the business. The limited partner has an entitlement to inspect the records of the partnership at a reasonable time. They are also entitled in law to any piece of information regarding the partnership. Due to the fact that the limited partners are not allowed to participate in the running of the business, the general partners owe them a fiduciary

How is immigration affecting the united states Research Proposal

How is immigration affecting the united states - Research Proposal Example Scholar denotes that prior to the year 1965, the formula used for admitting immigrants into the United States was only restricted to people from Western Europe. Anderson (36) further goes on to denote that on a historical note, naturalization and immigration has always been limited to people who are white, i.e. the Caucasians. However, this ethnic and racial allocation of came to an end during the periods of the 1960s. This is because of the emergence of the civil rights movements, which greatly advocated for the rights of the minority, and the racially disadvantaged people (Heyman, 11). Because of this civil rights movement that occurred in the periods of the 1960s, the first generation immigrant’s number greatly increased, from about 9.6 million people in 1970, to approximately 38 million people in the year 2007. Between the years of 2000, to the year 2010, scholar denotes that the number of immigrants who entered United States was about 14 million people. Of these 14 millio n people, more than 1 million people were able to acquire citizenship through naturalization in the year 2008. Moses (324) denotes that immigration has some positive and negative effects on the American community. One of the major effects of immigration is the rise of population growth in the United States. According to an estimate by the Census Bureau, the population of United States will reach 397 million people, by the year 2050. This is when immigration is factored in this growth. On the other hand, when immigration is not factored, the bureau estimates that the population growth of the United States will only reach 328 million people. In another study carried out by Pew Research center, it estimates that the population growth of United States will reach 438 million people, from the 296 million people that it had in the year 2005. This is because of an increase of immigrants in

The Circular Flow Model Research Paper Example | Topics and Well Written Essays - 750 words

The Circular Flow Model - Research Paper Example The role of the household and the private firms differ based on the type of market. The factor market involves buying and selling production factors. The factors of production depend on the market since it decides the disbursement of the income. Each of the components is related to the other component of the circular flow model. The product market mainly deals with the process of buying and selling of the goods and commodities. The households are the major buyers of the product market and this improves the flow of goods and the exchange of money and goods. This, in turn, improves the interaction among the firms, the market, and the households.The interaction between these components is strengthened by the role played by the government and the financial institutions. The government has a direct communication and relationship with the firms and the households. Among the various roles played by the government in the circular flow model, the major operations include tax collection, resource allocation, and supply of goods and services. The first and foremost process is the tax collection. The firms and the households are intended to pay a certain amount to the government. This amount is known as the tax and this is calculated based on their income and the expenditure. The tax forms the major portion of the government’s revenue with which the government manages the payments to the households and firms. The government, in turn, provides the goods and services to the households and firms. This is a two-way process in which the necessary monetary help is rendered by the government. Another important task of the government is to provide the local and state governments with the required resources. The local, state and the federal government depend on the government to accomplish their tasks. The role played by the rest of the world in the market is also equally important. Though the government forms an integral part of the circular flow model, the remaining part relies on other factors. The market situation and condition also decides the flow of money and goods and services.

The Effects The Media Has On American Society Term Paper

The Effects The Media Has On American Society - Term Paper Example Media is considered to be a critical tool of communication between the government and the public, a fact which is reflected in the use of the media every time an important governmental plans needs to be promoted. The effects of media on American society are critically discussed in this paper. It is noted that the relationship between the media and the particular society is of similar form as in other countries worldwide – referring to the relationship between the media and the local population. However, in USA this relationship is highly developed; the media is considered as the unique tool for identifying the consent of the public to particular political decisions. It should be noted that through the decades the power of the media to affect the American society seems to be weakened – probably under the influence of the failures of media to represent the actual status/ quality of political and economic plans as promoted by the government, the local authorities but also the private sector – the case of Enron which was considered to be a quite powerful corporation, as presented through the media, is an indicative example of the failure of media to check the validity of the social and economic messages promoted through the particular means of communication. Traditionally, the American society has been strongly affected by media. As a result, every time that a critical political decision had to be supported the media was used, more or less, to ensure the consent of the public to the attempted changes. In order to understand the effects of media on American Society, it would be necessary to refer primarily to the characteristics of this society. Then, the potentials of media to affect the particular society would be made clear. The American society is based on specific principles/ ethics. Trust is of key importance for getting the approval of the public. In terms of decisions related to the management of the country’s issues, the particip ation of the public has been of critical importance. The term participation refers to the awareness of the public of the basic rules of the attempted plans, i.e. the direct involvement of the public in the realization of these plans is not necessary. In other words, in the context of the trust, as existing between the politicians and the public the provision of information to the public on the main principles/ parts of governmental decisions is considered as having the sense of involvement of the public in the relevant initiatives. The power of the media to influence the view of the public on critical social, political and economic issues is reflected in the literature published in the particular field. At a first level, the ability of the media to influence each individual has been assessed. The theories developed in this area have been rather contradictory. In the study of Shirley (256) reference is made to the hypodermic needle theory, which is based on the view that media cannot affect equally all people; rather, the media affects each individual at a different level in accordance with his background and perceptions. In the context of this theory it is believed that the behavior of the individual is of critical importance in order to understand his exposure to the media, meaning the level at which the media can influence the views/ decisions of the particular person. On the other hand, there is the magic bullet theory, which considers the potentials of the media to influence the public as being of a standardized form. In the context of this theory, the media is able to influence all people the same even if the message transmitted through the media has not been checked as of its validity (Shirley 256). The above theory

Questions based on readings Assignment Example | Topics and Well Written Essays - 2000 words

Questions based on readings - Assignment Example Xcolonia is a country that has a comparative advantage in agriculture and textiles (Krugman et al. 55). Machinery production requires complex technology, which Xcolonia does not have. Easy export substitution would, therefore, be the best strategy for Xcolonia, where they export agricultural and textile products, and this will speed up industrialization. This strategy will help Xcolonia to create profits and reduce their debts. It will also trigger the productivity that will result to increased exports and greater efficiency. 2. By unlimited labor supplies the labor, the labor minister means that the labor supply in Xcolonia exceeds the labor demand. Thus is a characteristic of many small developing countries, where there is a labor surplus. However, most of this labor is unskilled and this may inhibit the growth since technical progress necessary for growth requires skilled labor. The Lewis-Ranis Fei model suggests that the economic growth take place if agricultural laborers are transferred to the industrial area, where their productivity would increase (Williamson et al., 44). This design is based on the assumption that the economy of concern is dual with a stagnant agricultural sector and a dynamic industrial sector. Therefore, at the point where marginal productivity equals zero, labor can be transferred to the industrial sector without any loss in agricultural sector. In the first stage of the model, there is disguised unemployment because the labor supply is perfectly elastic, and the marginal prod uctivity of labor is zero. This disguised unemployment is transferred to the industrial sector at the constant institutional wage (Fort and Ricardo, 27). Due to the constant institutional wage, the labor supply curve is horizontal at this stage. However, this does not last forever. This can be shown using diagram 1. 3. Land is a major factor of production, and an important asset for the rural and urban poor. It provides a

Designing, implementing, and analyzing an alternative assessment Essay

Designing, implementing, and analyzing an alternative assessment - Essay Example Students' can contribute and share their learning experience in discussion board and homework submitting where individual attention is least possible. But, students differ from one to another in terms of their qualities and skills. Moreover, a single method of evaluation is no longer found successful and hence the need for alternative assessment was seriously felt. The need is further compounded in the present circumstances of varied subjects and multi-cultural class rooms. Many developments have been taken place in this regard to find an alternative assessment methodology that can overcome the discrepancies of traditional system. As a result, a new method was evolved, which became popular by virtue of its superiorities over other methods. This new method is known as Journal Based Method. This paper examines the methodology of journal based method in the context of secondary students. The paper tries to illustrate journal based assessment methodology for mathematics secondary 4 expre ss stream students on their understanding on speed-time graph after being taught by their teacher on the topic - Graphs and Graphs Applied to Kinematics. The scheme of journal based assessment methodology revolves around the preparation and submission of a journal in which students proves their understanding and mastery over a specific subject. ... Journal based methodology can be applied across all disciplines including mathematics. At this juncture, it is worthwhile to know what a journal is in the context of students' formative assessment. Journals are a written record of what students do in their classes and what they learn. Mr. Alvin White, a mathematics teacher of Harvey Mudd College opines out of his teaching experience that "A journal is a personal record of occurrences, experiences and reflections kept on a regular basis. In my mathematics classes students keep a journal of their mathematical experiences inside and outside of class. The purpose of journals is not to assign a grade for each entry but to help students find their own voices and to be reflective about the subject. Allowing more informal tentative writing into the classroom encourages students to think for themselves as opposed to only knowing second hand what others have thought before them" (White). In common, journal based assessment has become the most popular among teachers and students. In the words of Shavelson J.Richard, Stanford University, "student assessment according to this methodology involves two stages, namely at individual level and class room level. At the individual level, journals are considered a source of evidence bearing on student's performance over a course of instruction and at the class room level; journals are a source of evidence of opportunities students had to learn science" (Shavelson, 2001,9). In the context of mathematics, journal based assessment has much importance as seen in the various studies so far undertaken in various countries of the world. The science of mathematics is the most elegant among all other

Business strategy Essay Example | Topics and Well Written Essays - 1500 words - 1

Business strategy - Essay Example merger of the Tarmac and Lafarge organizations in the UK may have been a noteworthy undertaking, yet this ought to shock no one given the measure of the portfolio and advantages of each company, their joined assets, and the different legacy products or services that they both needed to incorporate into one new organization. From the beginning, uniting the qualities of two of the UKs top and most powerful materials companies – Lafarge (with their quality in concrete items, solid concentrate on R&D and advancement) and Tarmac (with their national foot shaped impression and quality in totals, street contracting, and solid ethic of customer service) – was continually going to be a huge undertaking. According to Graham, Smart & Megginson (2012), merging of two major companies comes with its challenges as well as the benefit. Stahl & Mendenhall (2005) adds that merging is one of the business strategies that any company should consider as a means of improving its operations an d the market share. The joint venture company has established cognitive structures for present and future prosperity. Primarily, the two firms entered the venture to fulfill certain objectives, goals and vision. The daily business of the joint venture is usually mission. The mission for the venture is to be provide incomparable products and services in the construction field that are geared towards promoting safety and sustainable development. The mission motivates the company to provide solutions to various dilemmas experienced in the building and construction sector. In essence, the company’s activities are tailored towards achieving the already established mission. The merging of the two companies gave them an upper hand in the industry. The core competence of the company is a diverse workforce and sufficient infrastructure that facilitates quality production and transportation of materials from the production site to the required destination. That is, the company’s employees are

Assessing the outcomes of generation-y customers loyalty Literature review

Assessing the outcomes of generation-y customers loyalty - Literature review Example In response, banks have developed both offensive and defensive strategies in a bid to strengthen customer loyalty to their brands. Nonetheless, it is imperative to the players in the banking sector to note that development and maintenance of customer loyalty is the basis for increased profits because it leads to repeat patronage, positive word of mouth and less sensitivity to prices. The implication is that customer loyalty is a major determinant of profitability and the market share (Jumaev, Kumar & Hanaysha, 2012). Banks can only achieve customer loyalty if they are aware of some of the factors that are crucial for customer satisfaction and customer loyalty (Jumaev, Kumar & Hanaysha, 2012). Moreover, studies also show that customer loyalty is a subject of the particular type of the market segments. The youth generation is an important segment that has been much attention from the banking sector and they are fondly known as Generation Y because the young people exhibit unique buying powers based on their incomes (Castells, 2013). Since there is always a major competition for the older customers, banks are now shifting their focus to the younger people with appropriate strategies to retain them and also develop a strong loyalty to their brands. The particular focus on Generation Y is also triggered by the fact that they constitute a bigger percentage of the population of the developed countries. On the other hand, reaching customers at younger ages leads to strong relationships with the organization. Therefore, it is imperative to study the dynamics and elements that influence loyalty and satisfaction of the Generation Y through a search of the existing literature. The banking sector having been faced with fierce competition has witnessed numerous efforts for gaining competitive advantage (Delis, 2012). One of the common strategies with the most banks today

Wilkerson Company Case Essay Example for Free

Wilkerson Company Case Essay 1. The Wilkerson Company is in the business of manufacturing valves, pumps and flow controllers. The company has been experiencing profit losses due to price reductions as a result of heavy competition in the pump category, which is considered a commodity product. In the valves category, Wilkerson seems to be a market leader with a loyal customer base. The valve business is less competitive, with no price reductions, and therefore the company has maintained its gross margin target while not compromising market share. Similarly to the valve business, the flow controller category is not as competitive as the pump industry, hence Wilkersons ability to increase price by 10% without sacrificing volume. In addition, the company needs to take into consideration its increase in indirect expenses relatively to the direct labor expenses. All in all, the company has seen its pre-tax margin decrease from 10% to 3%. 2. Adopting a periodic expense approach will severe the already current problems with Wilkersons cost system by distorting even more the actual cost picture. The reason is that the periodic method would ignore the companys product mix as each of the 3 categories has a differentiated direct cost structure. This would therefore create an even more incorrect analysis of the companys profit structure. Although the current cost allocating system is not optimal (as will be discussed later), it is still preferable over the periodic system, which does not take into account any overhead costs when analyzing product margins and the margins effect on the overall profit. 3. Today, Wilkerson uses a simple cost accounting system which charges each unit of product for direct material and labor cost. Material cost is based on the component price, while labor rates are charged to products based on the production run times of each product. Then, the overhead costs are allocated to each of the 3 products as a percentage of production run direct labor costs (currently 300%). 4. Table 1: Activity Based Costs Drivers and Rates Table 2: Calculations of product margins based on current method: Table 3: Calculations of product margins using proposed Activity Based Costing: The shifts in costs and profitability seen above are driven by all the factors that are not taken into account in the current cost allocation system: production runs, number of shipments and hours of engineering work. We believe that these factors are optimal for estimating the cost per product. For example, if we look at the flow controllers, we can see that they have the least machine hours but the highest values of all cost drivers mentioned above. This dramatic difference distorts the cost analysis and favors the flow controllers on the account of the valves and especially the pumps. 5. There are number of options to improve the companys profitability: * Flow Controller Price Increase: As described in the case, Wilkerson has recently raised flow controller prices by 10% without effect on volume. This leads us to believe that it would be possible to further increase prices in order to improve the products losing gross margin (-10%). * Flow Controller Cost Reduction: In addition to a possible price increase, Wilkerson must find a way to lower costs. This may be done by lowering the number of shipments (cost driver) to customers. According to the current agreements with customers, products are packaged and shipped for just-in-time delivery. This method substantially increases the number of shipments and packaging related expenses. This change can be successfully carried out by offering customers volume related discounts in order to decrease the total number of shipments by increasing the size of each shipment. The rationale behind this recommendation is that the cost driver is the number of shipments, rather than the size of each shipment. * Company Product Mix: Based on our profitability calculations for each category, Wilkerson can improve its total profit and profitability by changing its mix to favor valves rather than pumps. Moreover, there is room to consider reducing or even stopping the manufacturing of flow controllers. 6. Our concern regarding our cost estimates used in the previous sections is that the data in exhibits 1, 2, 4, used for all calculations, is based on a single month and does not necessarily reflect a typical month. A more accurate way to estimate cost would be to rely on a longer period of time (perhaps annual). In order to improve our cost and profitability estimates it would be helpful to have information regarding GA, Selling and Marketing cost drivers so we could allocate them directly to each product cost as well. Lastly, we assumed it possible to further increase flow controller prices without affecting the sales volume. It would be helpful to have more data regarding changes in prices and effect on their sales volume. 7. A number of changes may be made to the current compensation method in order to improve profit: * Higher compensation for sales of high profit margin products in order to improve sales mix as mentioned above. * Relative compensation to quantity of sale. This will also promote the goal of cost reduction as it will decrease the number of shipments.

Advantages And Disadvantages Of Solid Oxide Fuel Cells Engineering Essay

Advantages And Disadvantages Of Solid Oxide Fuel Cells Engineering Essay Solid oxide fuel cells (SOFCs) are a class of device which make conversion of electrochemical fuel to electricity with negligible pollution[1]. SOFCs have two major configurations: flat planar and tubular and the SOFCs system consists of a stack that is made of many unit cells. Each unit cell is composed of two porous electrodes, a solid ceramic electrolyte and interconnects. Unlike other fuel cells, the SOFCs conduct oxygen ions from the cathode to the anode through the electrolyte, and hydrogen or carbon monoxide reacts with the oxygen ions in the anode[2]. The materials of anode and cathode have different requirements; the anode should withstand a very reducing high temperature environment whilst the cathode has to survive a very oxidising high temperature environment[3]. Among all the important fuel cells under development, the solid oxide fuel cells operate at the highest operating temperature, typically between 600 and 1000à ¢Ã¢â‚¬Å¾Ã†â€™[4]. So the SOFCs has also been called the third-generation fuel cell technology because it was expected to be put into application widely after the commercialisation of Phosphoric Acid Fuel Cells (PAFCs) (the first generation) and Molten Carbonate Fuel Cells (MCFCs) (the second generation)[2]. The solid oxide fuel cell is composed of all solid components with the electrolyte acting as an oxide ion conductor and operating at high temperature (~1000à ¢Ã¢â‚¬Å¾Ã†â€™) in order to ensure adequate ionic and electronic conductivity for the cell components[5]. 1.1.1 SOFC Advantages and Disadvantages SOFCs have a number of advantages due to their solid materials and high operating temperature. Since all the components are solid, as a result, there is no need for electrolyte loss maintenance and also electrode corrosion is eliminated[6]. Since SOFCs are operated at high temperature, expensive catalysts such as platinum or ruthenium are totally avoided[2, 6]. Also because of high-temperature operation, the SOFC has a better ability to tolerate the presence of impurities as a result of life increasing[6]. Costs are reduced for internal reforming of natural gas[6]. Due to high-quality waste heat for cogeneration applications and low activation losses, the efficiency for electricity production is greater than 50 ¹Ã‚ ªand even possible to reach 65 ¹Ã‚ ª[2, 6]. Releasing negligible pollution is also a commendable reason why SOFCs are popular today[5]. However, there are also some disadvantages in existence for deteriorating the performance of SOFCs. SOFCs operate high temperature, so the materials used as components are thermally challenged[5]. The relatively high cost and complex fabrication are also significant problems that need to be solved[6]. 1.1.2 SOFC Applications Due to the advantages mentioned above, SOFCs are being considered for a wide range of applications, such as working as power systems for trains, ships and vehicles; supplying electrical power for residential or industrial utility[2, 7]. 1.1.3 SOFC Components and Configurations A SOFC system is composed of fuel cell stacks, which consist of many unit cells. There are two major configurations, tubular and planar, being pursued, described generally as follows. Tubular unit cell is shown in Figure 1[8, 9]. The schematic illustrates the corresponding current flow direction and components. According to X. Li[2], due to easy stacking consideration, recently more and more tubular cells have the structure of cathode inside and anode outside the electrolyte layer. The planar unit cell has a flat structure with a bipolar arrangement, as shown in Figure 2[10]. Seung-Bok Lee at el.[11] reported that since the more effective current collection by planner interconnects, planar SOFCs have superiority in power density. On the contrary, the thermal and mechanical properties of tubular SOFCs are better than that of planner SOFCs. Table 1[2] lists a comparison of the two different SOFC cell configurations Table 1 A comparison of the two different SOFC cell configurations[2] Advantage Disadvantage Ease of manufacturing Edge current collection Tubular No need for gas-tight cell sealing Low-power density Less thermal cracking due to thermal expansion mismatch High materials cost Lower fabrication cost High temperature gas-tight sealing Planar Ease in flow arrangement High assembly effort and cost Higher power density Stricter requirement on thermal expansion match An SOFC stack consist of many unit cells, which are connected by interconnects. Figure 3[12] illustrates image of planar SOFC stack. 1.1.3.1 Cathode The typical material for the cathode is strontium-doped lanthanum manganite (La1-xSrxMnO3, x=0.10-0.15), because of its good electrochemical activity for oxygen reduction, high electronic conductivity, good stability[2, 4].Other materials, like platinum and other noble metals have also been considered as candidates of the SOFC cathode due to the highly oxidising environment. However, considering the high cost of platinum, it is not best choice to use this metal as the cathode. 1.1.3.2 Anode Though as for the cathode, precious metals like platinum can be used for the SOFC anode, the most widely used material is a nickel-zirconia cermet, i.e. a mixture of nickel and yttria-stabilised zirconia (YSZ) skeleton[2]. About 20 ¼Ã¢â‚¬ ¦-40 ¼Ã¢â‚¬ ¦ porosity in the anode structure is good for mass transport of reactant and product gases[1, 2]. Nickel plays the role as the electrocatalyst for anode reaction and also can conduct the electrons produced at the anode whilst the yttria-stabilised zirconia is used for conducting oxygen ions[2]. 1.1.3.3 Electrolyte There are a number of materials that can be used for the SOFC electrolyte. Among them, yttria stabilised zirconia (YSZ), i.e. zirconia doped with around 8 mol ¼Ã¢â‚¬ ¦ yttria and gadolinia-doped ceria (GDC) is the most widely used materials suitable for the SOFC electrolyte. GDC has very good ionic conductivity, but it also shows a high electronic conductivity[5]. Compared with GDC, YSZ is stable in either reducing or oxidising environments and has a good conductivity to transmit ions, especially at sufficiently high temperature. But unlike GDC, YSZ shows little or no capability to conduct electrons. Each time two yttria ions (Y3+) replace two zirconia ions (Zr4+) in the zirconia crystal lattice, three oxide ions (O2-) replace four O2- ions, which make one O2- site become vacant, as shown in Figure 4[5]. The vacancies are determined by the amount of yttria doped. So it seems superficially that the more yttria doped, the better the conductivity. But there is an upper limit for the amount of doped yttria, which is shown in Figure 5[5]. The peak conductivity appears at yttria concentration of 6% to 8 mol%. Very dense YSZ has a very low gas permeability, which does not allow the reactant gases to mix. However, since YSZ has a low ionic conductivity, in order to ensure the ohmic loss and match with other components, it has to be made about 20-50 ÃŽÂ ¼m thick [1, 2]. 1.1.3.4 Interconnects Interconnects are used to connect the neighbouring cells. Materials which act as interconnect must have properties of high electronic conductivity[1]. Ceramics are usually used for the interconnect since the operating temperature is around 1000à ¢Ã¢â‚¬Å¾Ã†â€™. Mg-doped lanthanum chromite, LaCr1-xMgxO3 (x = 0.02-0.01) shows advantages because its electronic conductivity typically increases with temperature[2]. However, although noble metals have good electronic conductivity, their high price limits their becoming a candidate for the interconnect[ 2, 4]. 1.1.5 Electrochemical Conversion The air is carried to the cathode and the oxygen reacts with electrons from the external circuit yielding oxide ions[2, 4]: Cathode: O2 + 2e- à ¢Ã¢â‚¬  Ã¢â‚¬â„¢ O2- (1) The electrolyte does not permit the oxygen pass through it, but the oxide ions migrate from the electrolyte to the anode. At the anode hydrogen or carbon monoxide reacts with oxygen ions to produce water or carbon dioxide[2, 4]: Anode: H2 +O2- à ¢Ã¢â‚¬  Ã¢â‚¬â„¢ H2O + 2e- (2) CO + O2- à ¢Ã¢â‚¬  Ã¢â‚¬â„¢ CO2 + 2e- (3) This releases electrons to move through the external circuit to the cathode, thus generating an electric current. So the overall cell reaction occurring is[2, 4]: H2 + O2 à ¢Ã¢â‚¬  Ã¢â‚¬â„¢ H2O +Waste Heat + Electric Energy (4) CO + O2 à ¢Ã¢â‚¬  Ã¢â‚¬â„¢ CO2 +Waste Heat + Electric Energy (5) The electrochemical conversion is shown in Figure 6[13]. 1.2 Electrolyte Materials 1.2.1 Zirconia Zirconia is a white ceramic, with the properties of high temperature, wear and corrosion resistance, high melting point and low coefficient of thermal expansion. Historically, the application of zirconia has been in refractory and ceramic paints[2]. However, with the development of advanced technologies, due to its stabilised and excellent properties mentioned above, it can be used as electrical conductivity material in the solid oxide fuel cells, wear parts and sensors. Zirconia can exist in three different crystal structures: monoclinic, tetragonal and cubic. At room temperature, it naturally exists as the form of the monoclinic crystalline structure. When the temperature reaches around 1100à ¢Ã¢â‚¬Å¾Ã†â€™, the crystal form changes to tetragonal, and then to cubic at about 2370à ¢Ã¢â‚¬Å¾Ã†â€™[14]. Pure zirconia is never used because of its unstable properties, so many dopants are added to stabilise the higher temperature forms and hence avoid the damaging tetragonal to monoclinic transformation, e.g. MgO, CaO, Ce2O3, and Y2O3. Of these, yttria is the most common dopant, yielding yttria stabilised zirconia (YSZ). 1.2.2 Yttria Stabilised Zirconia (YSZ) and the Effect of Different Yttria Contents YSZ is considered to be an important electrolyte material for solid oxide fuel cells. The proportion of yttria in YSZ is still under research, but is often around 8 mol%. This yields a cubic fluorite-structure YSZ, which displays good thermal stability, good ionic conductivity at high temperature and a thermal expansion compatibility with electrode materials[15]. However, it is mechanically weak as a result of the high fraction of vacancies present in the structure. Different amount of yttria in zirconia has different effect on the properties of YSZ, including ionic conductivity, toughness, fracture strength etc[16]. 8 mol% yttria stabilised zirconia (8YSZ) has a cubic structure with properties of high ionic conductivity, good chemical stability but its low mechanical strength, limits the fabrication[17, 18]. However, for 3-7 mol% Y2O3, both cubic and tetragonal phases exist in the microstructure. Table 2[19] lists comparison of phases for different yttria concentration in zirconia. Table 2 Phase variation for different concentration of yttria in zirconia[19] %Y phase 2YSZ Tetragonal with some monoclinic 3YSZ Pure tetragonal 4.5YSZ Cubic and tetragonal 6YSZ and higher cubic If the YSZ has a great volume fraction of metastable tetragonal phase, which will provide good mechanical properties (strength and toughness) to the ceramic[16]. For example, 3 mol% yttria stabilised zirconia (3YSZ) has an excellent mechanical properties of high flexural strength and good fracture toughness. M. Ghatee et al.[16] also demonstrated that 3YSZ shows higher electrical conductivity than 8YSZ at T550 °C. That is because the activation energy of electrical conductivity for 3YSZ is lower than 8YSZ at all temperatures. And the strength of the material is determined by grain size and flaw size[16]. 1.2.3 Nanostructured Zirconia Nanostructured ceramics are expected the average particle size is less than 20nm[20]. And recently, nanotechnology have drawn much attention because of the good mechanical properties, i.e. increasing of hardness, strength, of the materials in nano-size. It is reported that the electrical conductivity of nanostructured YSZ is about 2-3 orders of the magnitude larger than that of microcrystalline YSZ[15]. Since nanostructured YSZ has many advantages, the development of nanocrystalline YSZ electrolyte grows rapidly. Y. Chen et al.[15], has synthesised nanocrystalline YSZ electrolyte via the plasma spray technique. 1.3 Characterisation of YSZ 1.3.1 Ionic Conductivity Conductivity is a measurement of whether charges transport well or not. Ionic conductivity is derived from  ion mobility rate, which is determined by carrier concentration c and carrier mobility u, which is shown in Equation 1 [5]. (1) [5] where is the charge number of the carrier, is Faradays constant. 1.3.1.1 AC Impedance Spectroscopy Electrochemical impedance spectroscopy (EIS) is a widely used technique for differentiating different losses, i.e. anode activation losses, ohmic losses and cathode activation losses. Impedance, Z, a judgement of the capacity of a system to resist current flow relates to variation of time and frequency. It is given by the following Equation 2[5]: Z = (2) [5] Where: V(t) is time-dependent voltage = V0 cos() i(t) is time-dependent current = i0 cos() V0 and i0 are the amplitudes of voltage and current is radial frequency is phase shift It often uses sinusoidal voltage perturbation, V = V0cos(), dominating responded current, i = i0cos(), to measure impedance. So according to Equation 2, impedance Z is written by Equation 3[5]: Z = = Z0 (3)[5] Ionic conductivity is often investigated by impedance spectroscopy. Temperature and frequency are important factors which should be controlled accurately[21]. Measurements are often processed using platinum electrodes, in air. The YSZ electrolytes are coated with platinum paste on both sides. Two platinum wires which adhere to each side of the YSZ electrolyte were connected to the frequency response analyser. And the measurements are carried out under the temperature range of 200-1000 °C[21, 22]. 1.3.1.2 4-Probe Method 4-point probe method is used to measure the electrical impedance of YSZ. The configuration of the 4-point probe shown in Figure 7[23], is composed of four independent electrical terminals, the two probe (A and B) are used to provide current whilst the potential drop is measured by the inner terminals (C and D)[23, 24]. Figure 7 Principle of 4-point probe technique[23] And the face contact should be ensured when the measurement was made[25]. According to H. Kokabi[23], before measurement, the following two assumptions must be processed: The area of measurement is uniform; The diameter of the contact point is far less than the distance between two probes. 1.3.1.3 Sintered Density and Grain Size Effect on Ionic Conductivity According to X.J. Chen et al.[21], ionic conductivity can be divided to two parts: intragranular conductivity and intergranular conductivity. The former one is related to density, while the later one depends on the grain size and grain boundary. Intragranular conductivity increases with increasing density, and intergranular conductivity increases with the sintering temperature till 1350à ¢Ã¢â‚¬Å¾Ã†â€™, then drop down[21]. It is reported that high densities and small grain sizes can improve the electrical and mechanical properties of YSZ[26]. In the case of the porosity, >10%, can has great reduction for conductivity because the pores hinder the conduction way between grains[26]. On the contrary, the fully dense YSZ has a maximum conductivity. Han et al.[27] said that the grain boundary motion induces grain growth, which is driven by two processes: grain boundary diffusion and grain boundary migration. They both make densification increase, but the latter one gives rapid grain growth[22]. So if dense sintering with little grain growth needs to be achieved, hindering grain boundary migration, whilst keeping grain boundary diffusion active, is a good method. The activation energy for grain boundary migration, which is the least energy to ensure migration occurring, is higher than that for grain boundary diffusion. So as D. Mà ¦land[22] suggests, it is better keeping the sintering temperature to no more than 1300 °C, which means that grain boundary migration is inhibited, but grain boundary diffusion is active.

Internet cafe business plan

Internet cafe business plan Java Net is a different type of cafe; and it is not like a typical cafe, will give an unparallel assembly for communication and entertainment by the medium of the Internet. Java Net is mainly established for meeting the demand of customer. The customer wants: (1) access to the communication and entertainment website and can get access to search the available information to the Internet, and (2) access to the internet at a lower cost so that they can able to pay and by this way that they arent separated socially, economically, or politically. Java Nets aim is to give the residential with a social, educational, entertaining, environment for universal communication. This cafà © will be established in the place of Central London. This business plan is mainly made for the purpose of getting fund in the amount of  £24,000. The subsidiary funding is necessary to start work on preparation of site and change, buying equipment, and to assess cost in the first year of operations. Additional funding has already been fixed in the figure of: (1) From the Oregon Economic Development Fund, we get  £24,000 (2)  £19,000 of personal savings from owner (3)  £36,000 from three investors (4) and  £9,290 in the form of short-term loans. Java Net will be incorporated as an LLC corporation. This will shield the owner thats me, and the three investors who are from outside, Doug Wilson, Luke Walsh, and John Underwood, from matter of personal responsibility and tax which is pay as double. The investors will be considered as shareholders and they may not be responsible spending investment of personally  £12,000 each. The funding which is related to the contribution of capital from the owner, shareholders and the Oregon Economic Development Fund, will permit Java Net to successfully establish and run business operations by year one. The large amount of initial capital investment will permit Java Net to give its customers to present it as entire characteristics of internet cafe. This cafà © is recognized as a unparalleled, up market, and creative environment is necessary to give the customers with an environment that will engender socialization. Successful operation in year one will give Java Net with a customer base that will permit it to be self sufficient in year two. Objectives Java Net has some objectives for running the operation for three years: * The innovation of an unparalleled, up market, creative atmosphere that will diverse Java Net from local coffee houses. * Give an understanding to the community about the Internet service that is what they offer or what their facilities are. * The establishment of an environment that will attract people with various interests and settings together in a common forum. * To provide a very good coffee and bakery items at a reasonable and fair price. * Easily available of internet resources and other facilities of online. Keys to Success The main factors which are involved in the success of Java Net: * The innovation of an unparalleled, creative, up market atmosphere that will add as the new features of Java Net and differentiate it from other competitors such as: local coffee shop and prospective internet cafes. * The formation of Java Net as a residential centre for communication, socialization and entertainment. * The innovation of an environment that wont restrain the user who are initiator. Java Net will set up its position itself as one of main educational resource for individuals wanted to find out about their internet facilities and alternatives. * Good coffee and bakery items. Mission Due to the increment of popularity of the Internet which is continually growing at an exponential rate, easy and low cost entryis rapidly becoming an essential of life. Java Net gives communities with the capacity to enter the Internet, take a cup of coffee, and enjoy Internet experiences in a comfortable environment. All ages and any backgrounds of people will come to enjoy the unparalleled, up market, educational, and creative environment that Java Net offers. Risks The risks consisted with starting Java Net are: * Will there be a need for the services provided by Java Net in UK? * Will the popularity of the Internet regular to grow, or is the Internet on less popularity? * Will individuals be interested to pay for the service Java Net provides? * Will the cost of entering the Internet from home drop so necessarily that there may not be a such market for Internet Cafes such as Java Net? Task 2: 1.2 Literature review: Java Net, soon to be established in Central London on 10th and Oak, will provide the community easy and affordable entry to the Internet. Java Net will offer entire access to email, WWW, FTP, Usenet and other Internet applications such as Telnet and Gopher. Java Net will also give customers with an unparalleled and creative environment for enjoying great coffee, specialty beverages, and bakery items. Java Net will in sort to all ages and backgrounds of customers. The instructional Internet classes, and the assisted staff that Java Net offers, will in sort to the audience that does not link themselves with the age of computer. This aspect of education will pull members such as younger and elder of the community who are quickly attaining involvement in the unparalleled resources that communicate through online have to provide. The downtown place will give business people with convenient access with their morning coffee and online requirement. Java Net is a privately under by Oregon Limited Liability Corporation. Cale Bruckner, the founder of Java Net, is the majority owner. Luke Walsh, Doug Wilson, and John Underwood, all sustain minority position of stock as private investors. Task 3: Information about market Java Net is meeting with the opportunity as stimulated of being the step-mover in the cyber-cafe market. The coherent quality of coffee, aggregate with the increasing interest in the Internet, has been established to be a gaining concept in other related markets and will produce the same results in that other market. There are some factors such as current tendency, habituation, and sales data assure that the high requirement for coffee will continue invariable more than the next five years. The quick development of the Internet and online services which has been found there is only the tip of the iceberg. The possible development of the Internet is tremendous, to the item while one day, a computer terminal with the connection of online will be as usual and requirement as a telephone. It can be 10 or 20 years down the road, but since the next five years, the service of online supplier market is certain to feel enormous development. As a modern cyber-cafe in London, Java Net will enjoy the spontaneous advantages of name identification and customer commitment. At first, Java Net will maintain a 100 % share of the market of the cyber-cafe here in UK. Since the following five years, competitors will access the market. Java Net has established an aim to hold more than a market share of 50 percent. Assignment 2: Project resources: Java Net will give full enter to email, WWW, FTP, Usenet and other Internet using for example: Telnet and Gopher. With the Internet system, printing, scanning, and introductory courses will also be available to the customer. Java Net will also offer customers with an unparalleled and creative environment for enjoying the great coffee, special beverages and delicious bakery items. Competitive Comparison Java Net will be the most Internet cafe in Central London. Java Net will vary itself from the strictly-coffee cafes in London by offering its customers with combination of Internet and services of computing. Service Description Java Net will provide its customers with complete enter to the Internet and usual computer software and hardware. There are some services of the Internet and computing available to Java Net customers are mentioned below: * Enter to external email accounts of POP3. * Customers can sign up for an email account of Java Net. This account will mainly be controlled by the server of Java Net and accessible from computer systems exterior the Java Net network. * FTP, Telnet, Gopher, and other popular Internet application will be used. * Enter to browser of Netscape or Internet Explorer. * Application of laser and color printing. * Enter to recognized and more using software applications such as: Adobe Photo Shop and Microsoft Word. Java Net will also offer its customers with enter to basic classes of Internet and email. These classes will be started in the afternoon and in the evening time. By taking these classes, Java Net will establish a loyalty to the customers to its services. The computers, Internet access, and classes couldnt mention half of the action if carried out of the environment Java Net will provide. Special offer such as: a good coffee, special drinks, bakery related items, and a comfortable environment will offer Java Net customers bring in the cafà © from the far away from home. It will be considered as a place to enjoy the facility of computing in a comfortable and well-designed environment. Fulfillment Java Net will attain the support of computer and Internet entrance from British Telecom Company who provided the support of internet service located in UK. That company will offer the connections of internet, network looking up, and the hardware necessary to operate the Java Network. Allan Brothers will offer Java Net with coffee material, mass coffee, and paper supplies. At this time, the contract for the bakery related items has not been finished. Java Net is presently managing with Humble Bagel and the French horn to fulfill the requirement. Technology Java Net will spend money in high-velocity computers to offer its customers with a quick and effective link to the Internet. The computers will be authentic and amusing to work with. Java Net will extend to promote and change the method to remain present with the technology of communications. Other main interests is connected with Internet cafes, which is the equipment art and it is available there and the other facility is that not each person has the pc of Pentium on their office or home. 3Future Services Since Java Net develops, more technology of communications systems will be included. The hypothesis of supplemental units has been responsible for in the present plan of floor. Since the need for connectivity of internet grows, on with the growth in competition, Java Net will extend to include modern services to sustain its customer base return back for more. Start-up Summary Java Nets costs of business commencement will cover the equipment of coffee making, site redevelopment and change, arrange capital to adjust with losses in the first year, and the equipment of communications require to receive its customers online. The equipment of communications is important to offer Java Nets customers with a quick link to the Internet and the coffee services which have to provide to create a large proportion of the commencement cost. And these costs will incur the terminal of computer and total costs included with their establishment. Costs will also be incurring for the buying of two laser printers and a scanner. Not only this, costs will be arranged for the buying of the instrument of coffee preparing. Minor additional instrument, a office grinder, one espresso machine which will be buying from other suppliers. The site at Central London will need the funds for redevelopment and change. A single calculated figure will be distributed for this objective. The restoration cost estimate will add the costs which is associated with preparing the site for opening business. Initial cost includes: * Computers 11 =  £22,000 * Printers 2 =  £1,000 * Scanner 1 =  £500 * System software =  £810 * Espresso machine 1 =  £10,700 * Automatic espresso grinder 1=  £795 * Repairs and restructuring: * Coffee /food preparation counters2 =  £1,000 * Information display counter 1 =  £1,000 * Drinking /eating counter =  £500 * Stools 16 =  £1,600 * Computer desks with chairs 6 =  £2,400 * Items of stationery =  £500 * Telephones 2 =  £200 * Cost of decoration =  £13,000 Start-up  £500 Cost of stationary  £50 Brochures  £500 Advisors  £2,000 Insurance  £700 Rent  £1,445 Coffee machine  £10,700 Grinder of bean  £795 Printer scanner, system software etc.  £24,310 Line of communication  £840 Fixtures/Remodel  £20,000 Total initial cost  £62,290 Initial capital Cash Required  £24,000 Initial stock  £2,000 Other Current Assets  £0 Long-term Assets  £0 Total Assets  £26,000 Total Requirements  £88,290 Location of Company and opportunities A site has been chosen at Central London in UK. This site is selected for various reasons, including: * Closeness to the downtown business group. * Closeness to trendy, up market restaurants. * Closeness to London over ground Station. Parking availability. * Renting cost is low  £.85 per square foot for 1700 square feet. * High visibility. These qualities are coherent with Java Nets aim of offering a main part of communication and socialization for the British community. Assignment 3: Implementation of the project: Java Net usually uses three crucial strategies. Firstly: they concentrate on pulling new user of Internet. By offering friendly environment to a new user, Java Net expects to teach and train a loyal customer base. Secondly, which is the most important strategy concentrates on attracting in strength Internet users. Strength Internet users are enormously associated with the Internet and its services. Here, a large group of customers get the service from the Java Net. Power users should have the knowledge, understanding and experience of web-browsing that novice Internet users feel interesting and exciting. The third and the last strategy emphasize on establishing a social environment for the customer of Java Net. A social environment, that gives entertainment, will assist to pull customers that couldnt usually concentrate about utilizing the Internet. In former in place at Java Net, the group of customers that occurred for the over standard entertainment offerings, will recognize the prospective entertainment scope the Internet can offer. Strategy Pyramid The following subtle offer a concept of Java Nets three basic strategies. Strategy pyramid graphics are demonstrated in the appendix of this plan. Attract beginner Internet Users Java Nets first strategy focuses on attracting beginner Internet users. Java Net plans on attracting these customers by: * Offering a friendly and social environment for new users. Java Net will be served through qualified personnel concentrated on serving the customers requirement. * Java net arranges a customer service desk will always be served. If a customer has any type of query or matter, Java Net personnel will always be available to do help. * Java Net will provide basic classes on the subject of Internet and email. These classes will be plan in such a way that can help novice users recognize themselves with these basic tools and the Java Net computer systems. Competitive Edge Java Net will focus on the strategy of differentiation to achieve a competitive advantage in this sort of cafe market. While offering the service of internet, Java Net distinguishes itself from other cafe and creates competition with all other cafes in UK. In addition, Java Net offers a relaxed environment with a coffee and bakery related items; differentiate itself from other Internet servicers in UK. Marketing Strategy Java Net will place itself as an up market coffee house and the most attractive service provider of internet. It will provide Standard quality coffee and drinks of different taste with a reasonable and competitive price. Because of the larger number of cafes in UK, it is necessary that Java Net establishes reasonable prices for its coffee. Java Net will apply the technique of advertising as it is considered as the main source of promotion. The cafà © opening with an add which will be a coupon for a free one hour of Internet usuage. In addition, Java Net will offer away three hours of internet using which is free use to novices who sign up for a basic to the Internet workshop giving by Java Net. Pricing Strategy Java Net mainly depends on the value of coffee and drinks of different taste on the analysis of retail profit provided by our supplier, Allan Brothers Coffee Co., Inc. Allan Brothers, which has been in this sort of coffee business for almost of 22 years and has established a proper pricing strategy. Establishing a reasonable market on the basis of hourly price, it is more difficult to use online because there is no such type of direct rivalry from another cyber-cafe in area. Therefore, Java Net will consider three main sources to establish the hourly charging rate. First, we concentrate the cost to use other Internet service provider; either it is the firm of local networking or UK online provider. The supplier of internet access applies various schemes of pricing. Some charges are fixed as on the basis of monthly hours, where other supplier charges the fee on the basis of hourly rate. In addition, some servicers apply a strategy with a blend of equally pricing schemes. By this, Java Net may promptly fix or charged more internet service fee for an individual at a monthly basis. Second, Java Net also concentrates about the market of other internet user. Third, Java Net may do a market survey on current market condition. By analyzing these three factors Java Net fix the hourly pri ce of $5. Promotion Strategy Java Net will mainly apply strategy of pull for increasing the consciousness and their demand. Primarily, Java Net has fixed its initial budget of  £5,000 in order to promotional sector which will consists of promoting to manage the coupons system for the free time of internet using which is free on the basis of publication of local and the promotion of house for example: providing customers the free time using more internet if the payment will be cleared initially by Java net. Java Net assumes that if competition increase that means new competitors access the internet business market, Java Net has to spend more money for the sector of advertising for increasing their sales for leading in case of market share. Sales Strategy Because of the retail business of Java Net, they recruit personnel for maintaining the transaction of daily or monthly sales and for these employees they should have the proficiency I computer or should have the good computer knowledge. There is another option on Java Net that is if the employees are not computer experts then they are trained by the expert technician of Java Net. These full time technicians of Java Net are always ready for assisting the customers. for distinguishes the services of Java Net from their competitors, they committed to provide friendly and helpful services which is considered as the key success factor for them. Forecasting of sales Sales: here, Java Net is mainly relied on their coffee item and sales of espresso in order the financial information supplied by Allann Bros Coffee Co to the Java Net.Their sales of internet are measured by estimating the hours total in related to the terminal on each day and after that they have to also estimate the numbers of hours of consumer use. Cost of goods sold: products which are coffee related, its cost of sales are mainly measured by the analysis of the retail profit which is mainly receive from Allann Bros. Coffee Co. here, coffee related items that is bakery items costs are the 20 percent of the selling price . The internet using cost is  £660 as monthly basis which have to pay as the networking fees to Bellevue company. E-mail account fees is also the selling price of 25%. Reference: Beardwell I and Holden L- Human Resource Management: A contemporary Approach (prentice Hall, 2003) ISBN: 0273679112. Belbin M- Team Roles at Work (Butterworth-Heinemann, 1996) ISBN: 0750626755. Bratton J and Gold J- Human Resource Management Theory and Practice (palgrave-Macmillan, 2003) ISBN: 0333993268 Mullins L- Management and Organizational Behaviour (Prentice Hall, 2004) ISBN: 0273688766. Bell J- Doing Your Research Project, Third Edition (Open University Press, 1999) ISBN: 0335203884 Best J- Research in Education, (Prentice Hall, 1997) ISBN: 0137740182. Kane E- Doing Your Own Research, (Marion Boyars, 1997) ISBN: 0714530433 Mcniff J- Action Research: Principles and Practice (Rout ledge Falmer, 2001) ISBN: 0415219949 Management Today (Chartered Management Institute) People Management (Chartered Institute of Personnel and Development) http://www.bplans.co.uk/internet_cafe_business_plan/strategy_and_implementation_summary_fc.cfm http://www.bplans.co.uk/coffee_shop_and_internet_cafe_business_plan_templates.cfm

Cloning :: essays research papers

Recently, we have all seen the controversy over whether or not we should attempt to clone. If you haven't heard: A group of scientists in Scotland announced the birth of a sheep cloned from embryonic cells, presaging Dolly. Dolly's was the birth heard round the world. The first mammal ever cloned from a single adult cell, she was living proof that scientists had solved one of the most challenging problems of cell biology. Her creation raised a troubling question: Can humans, too, be cloned? And if so, Should humans be able to play God? Cloning has been an idea that the world has awaited and feared for decades. Cloning has been around since the 1950s when 2 scientists made a frog from tadpole cells. In the 60s, scientists cloned frogs again, but this time using cells from older tadpoles. What has just happened recently is the cloning of a mammal. The sheep named Dolly. A MAMMAL born from a single adult cell. The question is: Is cloning good or evil? Some say this is one of the most remarkable breakthroughs of science history. Man Creates Life. Amazing. But, let's rethink this.. Is the ability for man to create life (in a sense play god), is this a good thing or a bad thing? Why would it be a bad thing? This is an incredible breakthrough of scientific history. This area of microbiology needs to be further explored. There are several advantages that cloning may serve. A child needs a bone marrow transplant within the next two years. You could clone a copy and retrieve the bone marrow. Cloning would give lesbians a way to bear a biological descendant without visiting the spermbank. Perhaps the army could breed stronger, braver soldiers to use just for battle. Let's look at the advantages to cloning mammals: A farmer could clone his prize cow over and over making several copies of it, producing better milk with more nutrients. A shepard could clone the sheep with the best wool and he wouldn't need as many sheep. We could clone endangered species, making them no longer endangered. The list of benefits are endless. I realize that cloning is immoral to many people. The power of a creationism has become ours, in a sense. Many are skeptical of this science but the future will reveal that it is going to become more and more researched. Cloning :: essays research papers Recently, we have all seen the controversy over whether or not we should attempt to clone. If you haven't heard: A group of scientists in Scotland announced the birth of a sheep cloned from embryonic cells, presaging Dolly. Dolly's was the birth heard round the world. The first mammal ever cloned from a single adult cell, she was living proof that scientists had solved one of the most challenging problems of cell biology. Her creation raised a troubling question: Can humans, too, be cloned? And if so, Should humans be able to play God? Cloning has been an idea that the world has awaited and feared for decades. Cloning has been around since the 1950s when 2 scientists made a frog from tadpole cells. In the 60s, scientists cloned frogs again, but this time using cells from older tadpoles. What has just happened recently is the cloning of a mammal. The sheep named Dolly. A MAMMAL born from a single adult cell. The question is: Is cloning good or evil? Some say this is one of the most remarkable breakthroughs of science history. Man Creates Life. Amazing. But, let's rethink this.. Is the ability for man to create life (in a sense play god), is this a good thing or a bad thing? Why would it be a bad thing? This is an incredible breakthrough of scientific history. This area of microbiology needs to be further explored. There are several advantages that cloning may serve. A child needs a bone marrow transplant within the next two years. You could clone a copy and retrieve the bone marrow. Cloning would give lesbians a way to bear a biological descendant without visiting the spermbank. Perhaps the army could breed stronger, braver soldiers to use just for battle. Let's look at the advantages to cloning mammals: A farmer could clone his prize cow over and over making several copies of it, producing better milk with more nutrients. A shepard could clone the sheep with the best wool and he wouldn't need as many sheep. We could clone endangered species, making them no longer endangered. The list of benefits are endless. I realize that cloning is immoral to many people. The power of a creationism has become ours, in a sense. Many are skeptical of this science but the future will reveal that it is going to become more and more researched. Cloning :: essays research papers Recently, we have all seen the controversy over whether or not we should attempt to clone. If you haven't heard: A group of scientists in Scotland announced the birth of a sheep cloned from embryonic cells, presaging Dolly. Dolly's was the birth heard round the world. The first mammal ever cloned from a single adult cell, she was living proof that scientists had solved one of the most challenging problems of cell biology. Her creation raised a troubling question: Can humans, too, be cloned? And if so, Should humans be able to play God? Cloning has been an idea that the world has awaited and feared for decades. Cloning has been around since the 1950s when 2 scientists made a frog from tadpole cells. In the 60s, scientists cloned frogs again, but this time using cells from older tadpoles. What has just happened recently is the cloning of a mammal. The sheep named Dolly. A MAMMAL born from a single adult cell. The question is: Is cloning good or evil? Some say this is one of the most remarkable breakthroughs of science history. Man Creates Life. Amazing. But, let's rethink this.. Is the ability for man to create life (in a sense play god), is this a good thing or a bad thing? Why would it be a bad thing? This is an incredible breakthrough of scientific history. This area of microbiology needs to be further explored. There are several advantages that cloning may serve. A child needs a bone marrow transplant within the next two years. You could clone a copy and retrieve the bone marrow. Cloning would give lesbians a way to bear a biological descendant without visiting the spermbank. Perhaps the army could breed stronger, braver soldiers to use just for battle. Let's look at the advantages to cloning mammals: A farmer could clone his prize cow over and over making several copies of it, producing better milk with more nutrients. A shepard could clone the sheep with the best wool and he wouldn't need as many sheep. We could clone endangered species, making them no longer endangered. The list of benefits are endless. I realize that cloning is immoral to many people. The power of a creationism has become ours, in a sense. Many are skeptical of this science but the future will reveal that it is going to become more and more researched.

More Purchase Instead of Less Essay -- Human Rights

In recent years, people in Europe and America have been clearly aware that the general commodity price in their markets had dropped dramatically. A lovely Barbie doll which, In the old days, used to cost them more than ten dollars or eight euros, now, values costs less than half of the original price. But as we all know, there must be someone who would pay for such a good bargain. So what on earth is the trigger that lead to the remarkable decline? And what is the most influential factor that rewrote the numbers on hundreds of thousand of price tags? When our curiosities drive us to keep on questioning, and to trace the unusual economic phenomenon, some mysterious burgeoning factories emerge in our sights. These factories are prevalent in a world scope because of the incredibly cheap price, while, on the other hand, they are also infamous for their poor working conditions, unbelievably low salaries, threatening devices, and abusing of labors. For reasons above, those factories are c alled sweatshops. And most of the sweatshops are located in Asia, such as China, South Korea, Indonesia, Vietnam and so on. From the beginning, there were only a small group of people who paid attention to those sweatshops. But with more and more grievous news unveiled, a huge growing number of people start to keep a watchful eye on the livelihood of those workers in sweatshops. To their surprise, those poor workers were bearing that unequal contracts, that long working hours, and that potential risks of their lives everyday How could those Americans and Europeans who have been high-fed and spoiled in the last century, imagine a twelve-hour day, seven days per week, no paid holiday in the foreseeable future job with an skinny income which was only en... ...ss Studies Vol. 31, No. 3 (3rd Qtr., 2000), pp. 367-385, Palgrave Macmillan Journals. Jean-Paul Sajhau, ‘Business ethics in the textile, clothing and footwear (TCF) industries: Codes of Conduct’, ILO Bulletin, no. II-9, (June, 1997). Stephen Frenkel, ‘Globalization, athletic footwear commodity chains and employment relations in China’, Organization Studies, issue 4 (2001). Nicholas D. Kristof and Sheryl WuDunn. â€Å"Two Cheers for Sweatshops.† New York Times 24 September 2000. 5 May 2012. Doug Guthrie, Dragon in a Three-Piece Suit (Princeton, New Jersey: Princeton University Press, 1999). Pun Ngai. The China Journal No. 54 (Jul., 2005), pp. 101-113. The University of Chicago Press.

Use of Cloning in the Future :: Argumentative Persuasive Argument Essays

Use of Cloning in the Future Cloning is a popular topic of discussion on college campuses. There is research carried on in cloning in almost every part of the globe. The future of cloning looks very bright as the scientists are constantly progressing by leaps and bounds. However, it is not quite sure whether the future of cloning will help mankind or be the cause for its destruction. In â€Å" The Unstoppable March of the Clones, † John Gray talks about the future of cloning. He talks about the different ways in which people and countries will use cloning. â€Å" Fidel Castro has ordered Cuban biotechnologists to clone a new breed of cow. The ageing caudillo sees the cloning project, which attempts to replicate White Udder, a cow that became legendary for its milk output in the 1980s, as a solution to Cuba's chronic shortage of dairy products † ( Gray 27 ). The benefits to Castro of resurrecting the animal, which died 17 years ago, extend well beyond its impact on the milk industry. A successful cloning would be a coup for Cuban biotechnology, a pointed reminder to the US that it is not always in the vanguard of scientific development, and a boost to the prestige of a crumbling regime. The tangle of motives that has led Castro to become a cheerleader for biotechnology is a cautionary tale for anyone who imagines that the industry can be made subject to effective international regulation. In launching a scientific experiment for reasons that are at least partly political, Cuba's leader is doing what other countries have also done, and will surely do in the future. Such experiments are unlikely to be confined to non-human animals. Within the lifetimes of people who are alive today, it will become feasible to alter human nature. If we believe what we are told by scientists, biotechnology offers more than the promise of removing genetic defects that contribute to common diseases. It opens up the possibility of redesigning human beings. The present generation will be able to shape the next in ways that have never before been possible. As scientific knowledge grows, it seems likely that not only the disease profiles, but also the personalities of future human being s will become alterable by human will. â€Å" At that point, equipped with the new powers conferred by biotechnology, we will be what Lenin could only dream of becoming -- engineers of souls † ( Gray 29 ).

Ethical Behavior in Business Essay

In the business world employers and business owners should know that there is no room to be dishonest, or greedy dealing with a business. In reality people need to be held responsible and accountable for making sure that they are holding up and following ethical business practices. There is no reason that any business owner or manager should not follow the golden rule at work just like they would at home, treat people the way you want to be treated should work at all times. Thinking about the old saying â€Å"Ignorance is no excuse† would apply in business as well as in our personal life. (Mautner, 2005) It is best to study the business culture of all businesses all over the world, when dealing with International business, all avenues should be addressed before conducting business in different locations. There could be all kinds of bad business practices lawsuits if someone was to go to another country and did not understand the culture of that country. For instance in Mexico they believe that having a siesta during midday production that will help increase their production. Siesta time is usually from 12pm – 2pm and it’s the time to eat or sleep. In the United States most employers give their employees one hour for lunch, it would cause someone to lose their job if they told their supervisor that they was taking a siesta for 2 hours. That is why it is very important to study the culture and all the business practices of all countries so that companies would not be involved in bad or corrupt business transactions. Just because something is legal in the U.S. does not mean that it would be legal in another country. Most places follow different ethic rules and regulations based on their morals. When showing concern for good behavior that is the best way to describe ethics, showing consideration and making sure others are treated the same and equal are the best way to have good business ethics. It’s very much the same as the way we treat our family and friends on a day to day basis, whatever people do in life has consequences because of how we act or not act is another way to describe business ethics, mainly by following the regulations and rules that are expected to be followed by laws and other authority. Knowing that if your business earned only $10,000 for the week and you have earned only $7,000 from sales that week and your payroll office process (checks to the employees and companies that distribute products on a weekly basis) and knowing that all the checks will not clear because there is not enough money to pay all the expenses, this would be unethical and not good for the business. To have good business ethics would be shown by the views of other businesses that do take their business serious and follow the rules of good business ethics. Its best to work with people that have great business goals and taking care of the needs and necessities of the business versus working with someone that really do not care about goals only about how much money they can earn. When a business has good ethical behavior is will show because it would be positive and appropriate. Morally anyone would rather go to a clothing store that is neat and clean and the clothes are matching in colors and styles and accessories are available. As a woman I would not feel comfortable shopping in a store that was messy and not clean and everything look like it had been on the floor and not on hangers, the appearance would be unethical and I would not shop where I felt the morals were low or that the owners seem to not care or have any business ethics. The way you can tell if a business is running under good ethical business tactics would be by the employees work and the overall concept of the organizational actions. A business that does not have good ethics can be spotted right away, if the managers are lazy and don’t have any care about helping their clients or customers and the other employees act the same way, the sales will not be great because of all the negativity. When you see employees that are happy, and enjoy their jobs and all the perks and benefits they will take care of their clients or customers. Each job should make sure that all their employees, including supervisors, managers and everyone Keep high work ethics standards 100% of the time, this helps the business or organization moving in a positive direction. By keeping employees involved with the organization such as conducting training and keeping courses available to improve their performance by communication the mission, and the objectives and actions as an employee there this most definitely would keep the encouragement of positive ethical behaviors to help all benefits for the employees and the organization as well as clients or customers. It’s sad that all business and organization do not have good business ethics and that is why they have a revolving door as far as keeping good employees. Business ethics have been shown through study of all human conduct, as far as emphasis on being right or wrong, this shows that they follows the rules dealing with principles and standards by the way they handle business ethics. The principles and standards that shows marketing conduct that is acceptable is called marketing ethics and its determined by the organization different owners and stakeholders that relate to all the marketing activity. The three main principles that help a business earn trust and have long marketing relationships are the following: * Advertising * Sales * Distribution For instance Fox News Channel always seem to talk negative about democrats, or anyone that is associated with the democratic party. â€Å"I challenge anybody to show me an example of bias in Fox News Channel.† (Rupert Murdoch (Salon, 3/1/01) Ethical behavior and code of ethics requires people to act appropriate and follow the law of the land, which shows exactly what the business ethics are on a day to day basis. â€Å"Business ethics and the codes that formally define it always include elements that go beyond strict legality; they demand adherence to a higher standard† (USLegal.com) People know that we are not supposed to steal or lie to employers on their job, but they continue to do so with no regrets until they are caught. In 2002, legislation passed the (SOX) Sarbanes-Oxley Act which requires all corporation to publish their code of ethics to ensure that people who trade in stock, must publish their code of ethics with any changes to the codes when they are updated, most small businesses are not required to publish their code of ethics, only because they do not have an option with public trade. I feel that organizations should always show and perform with positive ethical conduct all the time, this shows that their business practices are consistently and appropriate for their business ethics. Whenever you see a business that is not doing well the first thing you should look at would be how ethically sound is that business, from the start of dealing with the business, if you notice the business that do not have good morale or work ethics instilled. You will find that this business do not keep employees long because the positive employees with good ethics will leave and find a company that has the needs and business ethics they are looking for as far as a good work environment. In my opinion a business that does not operate with ethics will not function right and when you earn money that has not been earned in an honest way it will not last long because people do reap what they sow, if you plant negative a crooked seeds that is what you will grow in the long run. The best policy would be for a company to have good business ethics and integrity, without these Two main factors for any business they will surely have problems with their business running without issues. The definition lists ethical as â€Å"pertaining to or dealing with morals, or the principles of morality; pertaining to right and wrong in conduct†¦being in accordance with the rules and standards, for right conduct or practice, especially the standards of a profession.†

Ethics and Financial Services Essay

Question A1 Outline the frauds identified in the case and explain the inconsistencies with proper accounting treatment. Relate your answer to broad accounting concepts and accounting standards where relevant. (8 marks; approximately 800 words) Answer: Livent Inc. is a theatre production corporation registered in Toronto, Canada. Therefore, all the accounting behaviours were subject to the General Accepted Accounting Principles (GAAP) of Canada. In a broad sense, the GAAP imposes four main constraints on the accounting behaviours of companies – objectivity, materiality, consistency and conservatism. In the case of Livent Inc., there are several behaviours that was inconsistent with the proper accounting regulations in general. Large kickback scheme At the very beginning of the entire fraud by Livent, the two executives, Drabinsky and Gottlieb, fabricated transactions that did not exist at all, in order to transfer the revenue of the company secretly to their own pockets. They made the fake transaction on their balance sheet by colluding with their vendors. Drabinsky and Gottlieb received the money from vendors and asked them to fabricate evidences of charging fees. Manipulation of accounting records The kickback scheme sacrificed the net profit of the company, and as a result, Drabinsky and Gottlieb started manipulating the records. There were evidence from later investigation that Livent was exaggerating its revenue from the box office to show that it kept good income statement with good  profit. Also, they asked the accountants at Livent to modify the financial statements to hide the potential financial problems Livent had and to exhibit good operating performance to attract more investment. Drabinsky even used special software to manipulate the financial statements to make them as if they were the original record and hard to be detected. Keeping the fraud as secret to auditors With the help of the special software, Livent Inc. was able to keep two records of their financial performances, the phony one and the real one. And the outside auditors did auditing of Livent based on the phony financial records Livent provided. Therefore, the Deloitte, Livent’s outside auditing company, could hardly see signs of fraud during annual auditing. Significantly, the fraud of Livent Inc. broke the accounting principle of objectivity, which is also the primary standards companies should stick to. The objectivity principle basically requires that all kinds of financial statements the companies offer should be based on the facts. That is to say, every transaction and item recorded in the financial statements should be supported by unbiased and objective information. Under no circumstances are the managers, shareholders and accountants allowed to fabricate or distort any accounting reports and materials of the company. However, what Drabinsky and Gottlieb did at Livent went against the accounting standards. The fact that the two partners urged the internal accountants to modify the seasonal expenses and liability is definitely away from the proper professional behaviours. Livent benefited from manipulating its performance with additional investment and bank loans, which boosted aggressive expanding plans of Livent. It is even intolerable that the company invented the special software, which allowed unlimited arbitrary modification of all the accounting records of the company. This made the fraud much easier and less likely to be discovered because it enabled the manipulation looked as if they were the original data. Elrod and Gorhum (2010) made quantitative research on the way of detecting fraud by examine the extent to which the cash flow from operation and the earnings from continuing operations are correlated. Livent Inc. forced the accounting staff in the company to comply with the fraud behaviour without any doubt. The executives showed a â€Å"matter-of-fact† attitude toward the fraud. The accountants, independent auditors were not working independently and objectively as required by GAAP. On the contrary, they have been coerced or instructed to make fake accounting records, and did not show cooperation with the independent outside auditors. GAAP intends to ensure auditor independence. But Messina used her previous influence at Deloitte to disturb the independency of Deloitte auditors in examining the financial performance of Livent. The objectivity principle additionally restricts unreliable reports, materials and sheets offered to the auditors for annual auditing. Under the current accounting principles and standards in Canada and the United State, the auditors are responsible only for ensuring the preparation of all the accounting documents of the company align with the GAAP. But the outside auditors do not have access to the detailed daily record of the company. Therefore, the annual auditing is unable to prevent managerial collusion if the company provides counterfeit accounting materials. Livent was giving the fake balance sheet, income statement and other reports to Deloitte, which is not allowed by the accounting standards to a broad extent. Some companies correct their cheating behaviour when the situation improves, which makes it even harder to be detected. Nonetheless, such behaviours done by Livent are inconsistent with the standard professional ethics and regulations. Moreover, the aggressive developing strategy Livent had taken also violated the conservatism principle that the GAAP requires. This principle asks the accountants to exclude the uncertain income or revenue, while include the possible losses and risks in the financial statement. The conservative accounting behaviors are necessary because they can effectively prevent the shareholders and investors from potential losses. But in this case, Drabinsky is in such a haste to pursue aggressive development of the company, and obviously was exaggerating its revenue as well as concealing its losses. Question A2 Describe the corporate ethical culture at Livent Inc. How did this culture affect employee behaviour? Explain and justify your answer. (12 marks; approximately 1,200 words) Answer: Several researches supported the argument that the corporate ethical culture had large influences on the behaviours of the employees and their ethical judgements. The company does not have to have a specific code of ethics for the employees to constraint their ethical behaviours. The corporate environment in itself is enough for influencing the ethical behaviours inside the company. Nwachukwu and Vitell (1997)’s research found that the ethical culture in corporate has certain impact on the moral conviction of the employees upon what is right and wrong. Fraudulent behaviour was a very significant issue in the development of companies. It was because that it had tremendous impacts on the corporate, the employees as well as the public. Also, the difficulties in preventing such behaviours were to define, prevent and detect it. Schwartz (2013) made research and emphasized the three key factors in maintain an ethical corporate culture in the company. They are the set of ethical beliefs or values throughout the company, establishing â€Å"formal ethics program† and the ethical leadership throughout the development of the company. However, in the case of Livent’s fraud, all the three factors were lack in the system of the company. They had no clear ethical values, as the self-regulation mechanism, set and administrated inside the company to constraint the behaviours of not only the employees, but the senior executives as well. The unethical culture set by the top executives had not only influenced, but also forced all the staff, especially the accountants, to cooperate and to help conceal the fraud from being detected by the outsiders. This caused the company running under a set of very unethical corporate culture. It seemed to be routine to manipulate the financial records in Livent Inc. for quite a long time. As early as the year of 1990, Drabinsky, together with his best partner Gottlieb, began the kickback scheme to illegally create fake transactions to transfer money from the company to their own pockets. Then later Dranbinsky and Gottlieb had to tell even bigger lies and got more people involved in in order to make up for the expense losses from the kickback plan. The company lacked ethical leadership from the very beginning. To make the financial performance of Livent look promising,  Drabinsky and Gottlieb meddled in the daily accounting records as well as the preparation of the annual financial statements that were handed in and were examined by the auditing company, Deloitte. The executives and the senior level staff were not establishing positive example inside the company so as to maintain a positive ethical corporate culture. What’s even worse, they acted as the leading role in such fraudulent behaviours and arbitrarily got the other employees into the serious fraud scheme. Drabinsky and Gottlieb shouted at and coerced the staff and even the senior level managers to fulfil their ambition. They developed a specific computer software inside the company’s accounting system, so that they were able to take control of the financial status of the company. They could adjust any amount and transaction records in the system to make the quarterly, semi-annually and annually report of financial performance of Livent look promising to invest in. Even worse, by applying the software, Livent was able to cheat on the accounting records as if they were the raw figures, and avoid being discovered. It had also facilitated the fraudulent behaviours and motivated the employees and the executives to fraud continuously. Another serious issue inside Livent, besides the manipulation of the accounting records and financial statements, is the overwhelming attitude of viewing fraud as a matter of fact among executives as well as the employees. Even if some of the accounting staff including Messina and Webster questioned the unethical behaviours they got involved in, they were influenced by the overall environment and paid no attention to the fraudulent behaviours in Livent. They took for granted that what they did was to follow the instructions of the executives so as not to get fired. The employees would see Drabinsky shouting and bullying the accountants and even the senior level staff in the company if they had any different opinions against him. This was in fact establishing bad example for the employees and was to warn the other staff to just accept the deviant behaviours as a matter of fact. For a long time, employees were aware of the fraud happening, but were unwilling to avoid it. Llopis et al. (2007) argued that â€Å"effective communication is essential for the ethical message to be properly assimilated†. However, in Livent, the top two executives, Drabinsky and Gottlieb, were much too autocratic in the way of managing the company. There  were barely any information about the ethical culture passed to the employees, and the staff had little freedom to do their job but to listen to Drabinsky’s instructions. Last but not least, Livent Inc. lacked proper self-regulation mechanism to prevent the non-ethical behaviours. More often than not, self-regulation are considered as the last prevention of bad corporate ethical culture. Schwartz (2013) pointed out that the set of ethical value of the company was critical for making ethical decisions. Real self-regulation should not be independent of the public interest. Instead, the behaviours under self-regulation should be compatible with the social values and principles. In addition, as the ethical value of the company should not be arbitrarily decided by the executives or a few people in the company; instead the set of ethical value should gain the consent of the majority of the employees (Llopis et al. 2007). Yet, what the set of value acquiesced by the employees in Livent went against the public’s interest, and thus led to the unethical corporate culture overall. Formally, inside Livent, they did not have complete ethical programs including regulations on the professional operation of each position to prevent fraud. The ethical value of the company should be clearly stated in the policies and regulations, or even set incentive mechanism to encourage the employees to follow and to form good habits. In conclusion, there were three factors causing the unethical corporate culture inside Livent. The first is the long-standing fraudulent behaviours from the top executives, which were then passed down to the employees of lower levels arbitrarily. Second element of the unethical culture was the attitude of taking committing fraud as a matter of fact, and thus no one in the company were willing to discourage it. Finally, the lack of internal ethical corporate regulations or values established throughout the company accelerated the forming of unethical corporate culture. Working under such environment, the employees got involved in the fraudulent behaviours willingly or unwillingly forced by their boss. Moreover, their original ethical judgement became vague as they got used to the prevalent fraudulent working culture after a long time. They loss the sense of justice to judge the right and the wrong things. They might even rationalize what they had  done to be just and necessary. PART B Question B1 Why do you think Maria Messina become complicit in the fraud(s)? Explain your answer using the fraud triangle. (15 marks; approximately 1,500 words) Answer: The fraud originally started with the large kickback scheme by Drabinsky and Gottlieb, and finally Maria Messina, as the chief financial officer of Livent, got involved and helped in the huge fraud. Messina’s motivation to become complicit in the fraud can be explained by the theory of fraud triangle, which reveals much of the psychology of committing a fraud. The three key factors in the fraud triangle, considered as prerequisites of fraudulent behaviours, are the pressure, the opportunity and the rationalisation of doing it. Pressure The pressure of committing the fraud, according to the theory of fraud triangle, is more often than not â€Å"non-shareable† (Dellaportas 2013). The type of pressure may be related to financial issues, or may come from the job and working atmosphere. Dellaportas (2013) pointed out that the evil ideas can also be the source of pressure that causes fraud. People in Livent who joined in the fraud had different reasons of incentive to do illegal things as they had different kind of pressure. For example, for the two executives, Drabinsky and Gottlieb, they shared financial pressure. At first, their greed for money stimulated them to design the large kickback plan to secretly transfer money from the company to their own pockets. And later, just as Brenna and McGrath (2007) described in the paper, the executives had the motivation to fraud to keep the company at good performance so that they could gain high bonus as well as keep continuous outside investment for the company. But the motivation and pressure for Messina was a little different. Although as CFO of Livent, her bonus was linked with the performance of the company, the evidences in the  case and in the trial were insufficient to decide whether her fraudulent behaviour was directly motivated by financial pressure. However, it is clear that she was forced to involve in the fraud, like many other accountants at Livent, because of the coercion of Drabinsky and Gottlieb. Messina testified that the executives including Drabinsky would shout at the accountants and force them to cooperate in work. She worked under the pressure of the executives in the company. Messina would be at the risk of losing her job if she did not follow the instruction of Drabinsky. The financial situation was negative long before Messina joined Livent, meaning the fraud had already started before Messina was able to stop it. Taking over the responsibility of managing the financial performance of the company, she was faced with the situation out of her control. The environment of fraud and routine to manipulate the financial records had long been formed. The frequent use of software that enabled Drabinsky to easily manipulate the financial records and financial statements as much as he wanted was a common behaviour in Livent, acquiesced by everyone in the company. Under the threat of Drabinsky, Messina thus had no choice but to try her best to manage the fraud from being detected, making herself really exhausted by the daily work. The pressure Messina faced as the chief financial officer was unable to share with other colleagues and she was forced by the financial pressures to involve in the fraud. She could feel the threats from Drabinsky and the already very troublesome financial situation. And she could perceive that her subordinates and other staff in Livent were suffering the bully and coercion from their executives as well. Opportunity The factor of opportunity in the fraud triangle refers to the ability to commit the fraud and in the situations like the one in the case, such opportunity mainly results from having specific professional skills or knowledge. That is to say, the person was able to manipulate skilfully and knew how to avoid being discovered by his supervisors or regulations. In addition, the trust that the person is able to accomplish the job in accord  with laws also contributes to the opportunity. The trust existing in the relationship between the supervisor and the employees may contribute to getting authorized without careful screening. The trust caused the space of opportunity to fraud expanded. In case of Livent, Messina was an experienced accountants as well as a Chartered Accountant, who had been promoted to partner of the Deloitte &Touch, LLP in Canada. Her previous experience in the industry enabled her to have a good knowledge both in accounting and auditing. That is to say, Messina potentially knew how to manipulate the accounting records daily and prepare the fraudulent financial statement annually. Also, she understood the normal practice of outside professional auditors, who were responsible for examining the financial performance of the company and avoiding inconsistency with the GAAP. Thus, Messina could give professional advice to Drabinsky and Gottlieb so that their manipulation of the accounting records would not be detected in the annual auditing. Besides her professional knowledge and skills in assisting in the fraud in accounting, the opportunity for Messina to get involved also includes the trust on her and her influence in her previous company. Messina had worked at Deloitte Canada for quite a long time and had been promoted to position as partner before she left the company and became CFO of Livent Inc. She had therefore built broad relationship within Deloitte, who was the outside auditing firm for Livent at that time. As Dellaportas (2013) pointed out in the research, insufficient internal regulation and supervision upon such fraudulent behaviours prompted the fraud to continue without being detected by others. However, in the specific case of Livent, there was no self-regulation mechanism at all, since the entire company, from the executives to the employees of the lowest-level, got involved in the fraud. Thus, it was hopeless to discover and discourage such deviant behaviours by the people inside the company. This caused the fraud of Livent to continue to expand and to be very serious. Rationalisation The rationalisation is not rational, instead it is an excuse for the person  who commits the fraud to justify the behaviour to himself. Coleman (1987) discussed this factor of fraud within the context of white collar crimes, and he argued that rationalisation is not an â€Å"after-the-fact† excuse. In fact, people who commit the crime do not realize that their behaviours are deviant. A large number of white collar crime criminals argued that they considered the laws to be unjust or unreasonable, causing them to break the rules (Coleman 1987). The factor of rationalisation is more risky than the other two factors because the people who have violated the laws believed that they had the right reason to do so. He also mentioned other common argument of the fraudulent behaviours. They claimed that such behaviours were the only way for them to achieve the goal or to â€Å"survive† (Coleman 1987). Based on the research results from Dellaportas (2013), he identified the three most common way of denial that people think to justify their fraudulent behaviours. People would rationalize their behaviour as they deny the â€Å"responsibility, injury and victim†. First, the offenders will shirk responsibility and say someone else are supposed to be in charge of the fraud. Secondly, they justify what they have done by arguing that there is no victim in this situation. Finally, if there is victims, the offenders may consider that the victims deserve the sufferings. Thus, they are free from taking responsible or even committing their fraud is illegal. Definitely, there were rationalisation inside Messina that made her behaviour â€Å"just† according to her own value. After quitting the partner position at Deloitte, Messina believed it to be right or rational for her to help Drabinsky in the fraud. Or otherwise, she would lose her job and would be unable to survive. And the overall atmosphere inside the Livent, considering what they were doing as â€Å"matter of fact†, alleviated the employee’s sense of responsibility for the fraud. Messina could hardly feel guilty and never considered about the consequences of helping the company’s fraud. She might rationalize her efforts in the fraud as under the instruction of Drabinsky, instead of out of her own willingness. The above analysis clearly dissected the reasons why Messina became complicit in the fraud from the perspective of psychology. However, as Dellaportas (2013) discussed, the influence of each factor in the fraud triangle varied  from case to case, and was not often equally impacting the fraud behaviours. Recent researches intend to improve the fraud triangle by considering additional factors into the model to better understand the behaviour of fraud in current times. What Messina had done assisted the fraud in Livent to continue for quite a long time after she joined Livent. Messina became the complicit in the serious fraud due to the pressure she was facing, mainly financially, the opportunity she was able to take advantage of and the rationalisation she found for herself to justify her deviant behaviours. Dellaportas (2013) discovered, through case study from ten accountants’ committing fraud, that the opportunity of committing fraud was a much more important factor in dete cting fraud and to take control of it. The motivation and rationalisation contributed less in this kind of accounting fraud cases. Question B2 Comment on the adequacy of the disciplinary action taken against Messina. (5 marks; approximately 500 words) Answer: Finally, Messina was fined for $7,500 and was suspended from doing accounting practice for two years. It is adequate but not enough punishment for Messina’s violation to the accounting standards according to the facts already known. After joining Livent, what Messina did in the Livent’s case of fraud went against the code of professional ethics, which discourages cheating and manipulations. Also, her behaviours broke the securities law in the United States, where the trial of Livent was held. Her involving in the fraud conflicted the interest of the public, especially the investors, who were unable to judge the real performance of Livent from their financial reports. Messina abused her authority in Livent and her influence on Deloitte, for the interest of her own and the executives at Livent. At the very beginning of joining Livent, Messina faced coercion and threats from Drabinsky to keep decent records by manipulation. However, she did not take positive action to resolving the conflict of interest between Drabinsky and herself. Proper ways when one faces conflict of interest is to  quit the job or decline to do the fraud. Messina could have turned to a confidential counselling firm for advice so that she did not have to get involved further in the fraud. On the one hand, it is enough punishment for her involvement in the fraud. She helped the accounting department at Livent to conceal the manipulation of financial statements. Also, as former partner at Deloitte, she abused her influence on the outside independent auditors to comb the financial reports of Livent before they filed to ensure the fraud undetected. What she did violated the standard professional codes for accountants and auditors, and thus she should be subject to penalty. According to the documents from Securities and Exchange Commission (1999), Messina was involved in discussion and approval of every manipulated records. She helped to hide these materials from the auditors so as not to be discovered the inflation in the company’s revenue. On the other hand, the SEC is conservative in judgement because of lack of evidence in proving Messina’s role in the fraud. First, it requires further investigation of the case to identify what she really did and her attitude in the fraud supported with evidence. Moreover, Messina, according to the case material, did show adversarial attitude toward Drabinsky’s fraud plan at first. It means that she still sticked to professional discipline in the beginning, though she yielded to Drabinsky’s bullying later. Also, Messina showed humble attitude in investigation and trial, and cooperated with the commission to investigate the case. It is adequate that the judges punished Messina both financially and professionally. She not only has to give back the illegal money she gained from the fraud, but also should be prevented from doing the practice until she can finally reflect on her mistakes before returning to the business as chief financial officer. However, the amount of fine is too little for Messina to realize her improper behaviours, considering the massive consequences of the fraud and the amount of money they benefited from manipulation. But the judgement should after all based on the evidences and regulations. The judge should take the good and bad things Messina had done  throughout the fraud into account to decide. Also, the punishment against Messina requires further investigation of her role in the fraud, which is disputable. References Coleman, J W 1987, ‘Toward an integrated theory of white-collar crime’, American Journal of Sociology, vol 93, no. 2, pp. 406-439. Dellaportas, S 2013, ‘Conversations with inmate accountants: Motivation, opportunity and the fraud triangle’, Accounting Forum, vol. 37, pp. 29-39. Elrod, H & Gorhum, M J, ‘Fraudulent financial reporting and cash flows’, Journal of Finance and Accountancy, vol. 11, pp. 56-61. 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