Monday, November 4, 2019
Capital punishment Essay Example | Topics and Well Written Essays - 1000 words - 1
Capital punishment - Essay Example Those opposed to capital punishment do not believe that the government should be vested with the power to put any of its citizens to death. Opponents also maintain that the practice is racially biased, overtly costly and does not achieve the intended outcome. Historically speaking, the rational for punishing criminals has been to avenge the crime, to protect society by imprisoning the criminal, to deter that person and other potential offenders from the commission of crimes and to obtain reparations from the offender. Throughout the history of civilization, this rational has not changed substantially. The four fundamental reasons society punishes can be classified into two areas. One is to obtain desired consequences which includes protecting society, seeking compensation and deterrence. The other, retribution, or vengeance, involves punishment for a wrong perpetrated on society (Wolfgang, 1998). Those that subscribe to retribution as justification for the death penalty often invoke the Bibleââ¬â¢s reference to ââ¬Ëan eye for an eye.ââ¬â¢ Aggression must be met with aggressive punishment (Olen & Barry, 1996: 268). ââ¬Å"This use of punishment is societyââ¬â¢s way of striking back at one who has disturbed the emotional and et hical senses of a peopleâ⬠(Lunden, 1967: 232). Interestingly, those that use the quote from the Old Testament to justify the use of the death penalty as moral either overlooked or ignored the passage in the New Testament where Jesus rebuffs this statement explicitly then reminds his followers to instead to ââ¬Ëturn the other cheek.ââ¬â¢ However, the ââ¬Ëeye for an eyeââ¬â¢ justification is still used by many today. Those that hold this view are certainly correct when they say that the death penalty insures that the criminal will not commit another crime against society. In addition to a vengeful act, the death penalty is the ultimate preventative measure (Olen &
Friday, November 1, 2019
Operations Decision Paper Research Example | Topics and Well Written Essays - 1000 words
Operations Decision - Research Paper Example The managers need to develop the skills of handling all the operational problems that arise during the course of decision making. It is important that all the environmental factors are taken into account so that the managers have all the information about the internal and external factors important for the organizationââ¬â¢s improved performance and make effective decisions with utmost ease. In order to achieve the maximum level of operational efficiency, the managers need to make sure that they allocate the resources appropriately and utilize them in the best possible manner; the decision for resource allocation is very crucial and it is important that all the factors are properly taken into account. In case of small companies, the environment tends to be less competitive and the decisions can be made on the basis of intuition that require minimum quantitative analysis; while, in the case of large organizations that are operating in a huge market, the managers need to use both qu alitative and quantitative methods so that economical decisions are taken (Matasniemi, 2008). ... y in the case is the Operational Research method as it is the most scientific method of identifying the problems that arise in the management of operations of the business that comprise of employees, machines, material, resources along with macro environment factors such as government, defense, business and industry (Banarjee, 2012). Inline Skating Industry The company ââ¬Å"Skating Internationalâ⬠has its own market and currently, there are few competitors that are making foils and sails that are used by few skaters. The brand name is ââ¬Å"Achieversâ⬠and it will be the only brand that will provide superb quality skating shoes at reasonable prices. The main aim of the company is to provide the customers with skating accessories that will help them in fulfilling their desire of having exceptional sensation towards enjoying skating. Research has shown that the companies that are manufacturing these accessories donââ¬â¢t use the sails that must be designed for skating; in fact, the sails are suitable for skateboards and windsurfing. Although there are many manufacturers of skates but still there is no single company that is manufacturing the skatesââ¬â¢ accessories. The products that are being offered by the company will be Skate Sails, Blade Boots and Skate Aid. All of these products will be made from superb quality raw materials so that they are durable and the customers get their value for money. Competitor Analysis In order to survive in the dynamic environment in which changes are taking place at an accelerating rate, it is important that the companies do their environmental analysis on an ongoing basis. The skate sales have increased drastically in the last couple of years and the distribution within and outside the country has doubled as well. Although Skating
Wednesday, October 30, 2019
Just to answer the questions from the book Essay
Just to answer the questions from the book - Essay Example 2. The book is about Emma Bovary, as the title suggests, but it starts before she enters the scene and ends long after she is dead. Flaubert is interested in the whole social context of that time and he has a mission to explain how bad some of the middle class attitudes of many characters actually are. He wanted to show Emmaââ¬â¢s effect on her surroundings as well as what goes on in her own mind, and so he continued to show how Charles and Berthe coped (or more accurately failed to cope) with the terrible legacy that she left behind. Emma is selfish but Flaubert shows us at the end of the book that she is not the only important person in the world. The story goes on without her, and her death has brought nothing good. 3. The pharmacist Homais is not a sympathetic character. He is a busybody who is always looking for his own advantage. Flaubert shows him being rewarded for these unattractive features and this is his way of saying that the values in French society at the time favour this unattractive kind of person. He is not that different from Emma in some ways, but he is rewarded while she is frustrated. Perhaps Flaubert also wants to show how sexist French society
Monday, October 28, 2019
Manila Metropolitan Theater Essay Example for Free
Manila Metropolitan Theater Essay ââ¬Å"Something that possesses true beauty such as The Met will never lose its allure and splendor regardless of age and time.â⬠Anyone who passes by Lawton, Manila in one way or another may have seen the Manila Metropolitan Theater, The Met, or the ââ¬Å"great dameâ⬠of theaters as others would call it. It is a structure still noticeable for its grandeur and opulence despite being built in the year 1931. On March 3, 2013, we made our way to Padre Burgos Avenue, Manila, to witness the true magnificence of The Met. The aged Art Deco style building that was designed by Filipino Arch. Juan Arellano came into view and noticeable right away were its pinkish faded walls adorned with cloud engravings, spires, and bronze sculptured deities by the Italian sculptor Francesco Riccardo. Capiz and colorful tiles in an ethnic Malayan design are used for lights. And at the center of it entrance sits the stained glass made by Kraut Art Glass, a German company. Inside the lobby, noticeable are the woodcarvings of mangoes, bamboos, bananas and native plants on the walls and ceiling. By the staircase are sculptures of Malakas Maganda and the paintings of Fernando Amorsolo. The proscenium arch is seen by the theater stage in perfect view of the 1670 seats. But what could be the most impressive part is the Grand Ballroomââ¬âa striking room that has regal chandeliers, parquet wood flooring and a balcony leading to an open area. Our visit made us realize that during its celebrated days, The Met is home to theatrical performances, operas, musicals and zarzuelas but today, sadly it is left dusty, abandoned with falling debris, rooms filled with flood water or having dilapidated floors, cobwebs and litter. But despite this, its magnificence craves to be revived. It is a treasure waiting to relive its glory and be a testament to the true beauty of Manila.
Saturday, October 26, 2019
chief joseph :: essays research papers
à à à à à Howard ran the Nez Perece into the ground, finally up in Montana. Joseph surrendered his band at a place called Bear Paw Mountain some 40 miles from the Canadian Border, in October,1877. à à à à à Joseph fame did him little good. Although he had surrendered with the understanding that he would be allowed to return home, Joseph and his people were instead taken first to eastern Kansas and then to a reservation in Indian Territory (present-day Oklahoma) where many of them died of epidemic diseases. Although he allowed to visit Washington, D.C., in 1879 to plead his case to U.S. President Rutherford B. Hayes, it was not until 1885 that Joseph and the other refugees were returned to the Pacific Northwest. Even then, half, including Joseph, were taken to a non-Nez Perceââ¬â¢ reservation in northern Washington, separates from the rest of their people in Idaho and their homeland in the Wallowa Valley. à à à à à Capuchin monk, who played a decisive role as the ââ¬Å"eminence riseâ⬠(gray eminence), Richelieuââ¬â¢s confidant and envoy in the cardinalââ¬â¢s efforts to increase royal power in France and aboard. à à à à à Born in Paris on Nov. 4,1577, Francois Leclerc du Tremblay was the son of a royal judge. After brief military career, he underwent a religious conversation and joined the Capuchin order, taking the name Father Joseph. His missionary zeal , political astuteness, and tireless activity enable him to rise rapidly within the Capuchin order, and Father Joseph directed its energies to converting infidels aboard and the Protestant Huguenots in France. à à à à à He began his career as Richelieuââ¬â¢s closest friend, adviser, and negotiator in 1612. Although he aided Richelieu in domestic affairs including military action against rebellious Huguenots Father Josephââ¬â¢s signal achievement was the successful implementation of Richelieuââ¬â¢s anti-Habsburg foreign policy. During the Thirty Yearsââ¬â¢ War, Father Joseph promoted Richelieuââ¬â¢s strategy of keeping the Protestant king of Sweden, Gustavus Adolphus, in the field against the Catholic Habsburgs. But for the Father Joseph the most compelling project was a pan-European crusade against the Turks.
Thursday, October 24, 2019
The Lottery Essay -- essays research papers
When you hear the word lottery, you probably think of winning a large sum of money before being stoned to death. " The Lottery" by Shirley Jackson brings this horrible idea to life. While the overall mood of the story depicts a typical day in a small rural town, through great use of imagery and irony, one is set up for an unusual ending. Shirley Jackson uses the element of surprise. The way of the story ends is unlike anyone could predict. The main object of The Lottery is the action of the lottery itself and perhaps the slips of paper. The actions that make the story are all connected to the preparation for, drawing of, and consequences of the lottery. Mr. Summers treats the lottery with cold precision as if this duty was as normal as all the other duties he performs for the town. The Townspeople respect the lottery and actually appear to fear it ever so slightly. Mrs. Hutchinson when faced with the possibility of winning the drawing panics and tries everything she can think of to decrease her chance of winning or avoiding it altogether. Mrs. Hutchinson is the main female character of the story and is probably the strongest example of a weak, powerless, scared woman in all the stories we reviewed. She is the last to show for the drawing, she disputes the results of both drawings once completed, and she makes every attempt to lower her chance of winning by drawing her married daughters into her families drawing. Mrs. Hutchinson sho...
Wednesday, October 23, 2019
Guillermo Furniture Store
Guillermo Furniture Store For many years, Guillermo Navallez has owned and operated a small and profitable wood furniture making company in beautiful Sonora, Mexico. He has enjoyed an abundance of raw materials, low labor costs, and limited competition. This has recently changed due to a few significant events (1) new competitors from overseas, using high-tech automation manufacturing processes, resulting in exact furniture specifications at rock bottom prices and (2) Sonora, Mexico labor cost have dramatically increased due to emerging new industries and companies. Guillermo Furniture has been forced to reconsider his current business model and implement a change in strategy to remain in business and competitive (ACC561, Guillermo, 2009). Guillermo Furniture SWOT Analysis Prior to addressing the outlined questions we must understand Guillermo Furniture Storeââ¬â¢s current; Strengths, Weaknesses, Opportunities and Threats (SWOT). Managers use accounting information for many different types of decisions. Information uncovered in accounting provides; scorekeeping, attention directing and/or problem solving, but we first need to understand our current environment (Horngren, 2008). The first course of action for Guillermo Furniture is to have an objective SWOT analysis performed in order to have a clear picture of the companyââ¬â¢s current position in the market and among the competition. Of course, a more detailed SWOT analysis would be needed for a more specific focus and direction. Strengths: Strengths identified during the SWOT analysis is an abundant supply of raw materials, inexpensive labor, and a market that allowed a price premium for quality. Weaknesses: The Guillermo Furniture Company was shown to be weak in manufacturing process and technology when a larger competitor started operations in direct competition. This made the companyââ¬â¢s market position uncompetitive due to lack of manufacturing automation and labor costs. Guillermo also would like to remain independent, thus he would not benefit from the strengths of merging or having his small company acquired to facilitate growth. Opportunities: Guillermo has multiple opportunities to improve his companyââ¬â¢s future. First, the company could expand the selection of furniture produced through new manufacturing processes. Second, the patented furniture coating product, could easily become the driving force behind Guillermo growth and competitive advantage. And finally, Guillermo could develop a new business unit division, and combine it with an investment in technology for the coating manufacturing to further improve his unique selling proposition. Threats: The Guillermo Furniture Company faces a myriad of threats. A new and large competitor that uses advanced technology and automation. Rising labor costs, declining sales due to competition, eroding margins, and declining revenues with sales losses. The current climate of mergers and acquisitions in the furniture industry is producing stronger competition with more economies of scale and leveraging of power in the marketplace. Budgets and Performance Reports The basic purpose of accounting information is to help make strategic decisions. Regardless of who is making the decisions, understanding accounting information allows for a more informed, and better decision (Horngren, 2008). Accounting reports are classified into two types; Accounting and Financial reports. Budgets and performance reports are vital information for a company that is looking to survive, compete and expand in their marketplace. Guillermo would benefit immensely by using these reports to see data trends in different business segments. For example, a performance report showing real versus budgeted sales would identify the most viable and profitable business segments in both short and long-term. Guillermo could then use these data trends to build a 5-10 year forecast for individual business segment manufacturing viability. Guillermo must evaluate each business unit taking into account fixed and variable costs associated with the fixed assets required for operation. Once this evaluation is completed, business models for revenue, costs, profit margin, and resource investment could be compared for each of the proposed business units. â⬠¢ Manufacturing as currently in place â⬠¢ Manufacturing with investment in new technology â⬠¢ Broker Business Segment Product Coatings Business Segment Lastly, Guillermo could use performance reports to identify growth segments for immediate and future resource investment. He could identify declining segments and begin to diversify or limit future investment in these segments. For example, demand for moderate furniture is growing while the demand for high-end furniture is on the decline. While limiting further investments in declining segments, use them as sources of income for the higher profit margins they do produce. The proceeds from this could be re-invested in the growing market segments. Ethics and Accounting Decisions Regulation of accounting systems seeks to ensure the reliability of the information that accounts provide. ââ¬Å"However, no regulation can be as effective in ensuring liability as holding accountants to high ethical standardsâ⬠(Horngren, 2008). Organizational and individual ethics influence critical decision-making processes, with potentially negative results affecting the bottom line. Ethics are based in part on core values imparted on individuals throughout a lifetime. Each person perceives right and wrong based upon ethics and consequently his or her actions will follow these parameters. Technology also promotes organizational ethics; however, ethical and moral conflicts will increase work-related stress amongst employees. This behavior negatively influences organizational behavior. Guillermo must decide whether to transition from manufacturing to distribution, and if he does remain in manufacturing, are there potential ethical violations if he continues to broker as well. This author believes Guillermo would have the personal ethical dilemma of continuing to employ human labor from his city, or transition to a more automated production thus saving him money from his bottom line, and making the company more efficient and effective. The current economy has been shaped with bad ethical decisions in accounting practices. One only needs to look as far as Tyco, Enron and WorldCom to understand how pressure to perform and expand can corrupt a company. The bottom line for Guillermo Furniture Company will be how Guillermo responds to the competition and how his desire to remain ndependent affects his decision making process. Relevant Accounting Information and Decision Making The most relevant accounting information for Guillermo to consider would be the following examples. â⬠¢ Short and Long-Term Demand Forecasts, Revenue Generation, Pricing, Cost, and Profit Margin for each Business Segment. â⬠¢ ROI in months / break even when determining the ROI on New Technology Investment â⬠¢ Compare Expected Revenue, Margins and Net Income from all three business opportunities. Forecasting demand for each segment, pricing and production costs for each opportunity â⬠¢ Assets Managementâ⬠¦. Develop a plan to support assets that are profitable, and a plan to divest the underperforming. Conclusion The Guillermo Furniture Company has enjoyed years of profitability without constructing a business dynamic plan. With the larger direct competition moving in, this has shown the weaknesses in the Guillermo Furniture Company. Guillermo must immediately change the course of direction in order to remain solvent in the current marketplace. The statistics available through accounting practices will give him the necessary tools to make both short and long-term decisions to remain a viable company in todayââ¬â¢s global economy. References ACC 561 Course handout: Scenario: The Guillermo Furniture Store. Retrieved July 19, 2009 from the material section of the course description page. Brealey, R. ., Myers, S. . & Marcus, A. J. (2007). Fundamentals of Corporate Finance (5th ed. ). Boston: McGraw-Hill Irwin. Horngren; Sundem; Stratton. (2008). Introduction to Management Accounting (14th ed. ). Upper Saddle River, NJ: Pearson / Prentice Hall.
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