ACADEMIC CULTURE & VALUES Essay Example | Topics and Well Written Essays - 750 words

ACADEMIC CULTURE & VALUES - Essay Example In as much as it remains a common language among various countries English has various advantages and disadvantages. English taking on the role of world language has various advantages, to start with is the uniformity is accords to reference. It is language, which maintains its originality due to stringent rules guiding its usage ( Ammon 2003, p 63). Recently the Australia based organizations acquired it to facilitate free trade among the 13 member countries. English further ensures a free communication among member countries across borders, as it remains a simple language to learn and consequently, a global language known by many people. Technological advancements in the current world get help from English as a world language. Computer advancement for instance has programme software’s in English as other languages seem are difficult to understand and learn. This makes English the only language, which can be beneficial to the whole world and accepted by every country. In as much as English is not a common language for everybody using the internet it has remained a common and unifying language to all people. Further English has an advantage of taking the worlds language from the context that all world media fraternities apart from internet use English. This includes world television networks including CNN and Aljazira. In addition, other field such as medication prints instructions through English as well as giving medication guidelines using English. In the field of business, English still forms a key communication medium at air traffic controls including airports and airplanes. This makes English an international language with many advantages as it forms a common medium of communication (Kirkpatrick 2007, p 16). Apart from facilitating communication around the world, English has done a lot of harm to the world. To start with is the fact that it has made other languages disappear and

Annual parent meeting Essay Example for Free

Annual parent meeting Essay Each year, Title I programs are required to host a meeting for parents to explain what the Title I program is and how parents can become involved in the Title I program. (This is different from the Annual Review meeting, which is also a requirement). At this meeting, the following issues must be addressed: Explain their school’s participation in Title I (whether they are schoolwide or targeted) Explain the Title I requirements (schoolwide or targeted, whichever is applicable) Explain what participation in Title I programming means, including: o A description and explanation of the school’s curriculum; o Information on the forms of academic assessment used to measure student progress; and Information on the proficiency levels students are expected to meet. Explain the district parental involvement policy, school parental involvement policy, and school-parent compact. Explain the right of parents to become involved in the school’s programs and ways to do so. Explain that parents have the right to request opportunities for regular meetings for o parents to formulate suggestions and to participate, as appropriate, in decisions about the education of their children. The school must respond to any such suggestions as soon as practicably possible. In order to keep parents informed, schools must invite all parents of children participating in Title I Part A programs and encourage them to attend. In a schoolwide program, this means ALL parents should be invited; in a targeted assistance program, just those parents with children participating in Title I should be invited. Schools must also offer a flexible number of additional parental involvement meetings, such as in the morning or evening so that as many parents as possible are able to attend. You must be able to document this meeting with minutes, agendas, sign-in sheets, etc. You may want to do more than the law requires for this meeting, especially if you often have problems with attendance. Below are a few things to keep in mind regarding the Annual Parent Meeting: This can be an introduction to the Title I program, a workshop, a welcome night, etc.; the format is up to you. Preferably, this meeting occurs at the beginning or in the fall of the school year. This meeting, whatever form it takes, must be documented with minutes. Is there two-way communication at this meeting, or is it the teacher/administrator giving information to parents about the program? Do you involve parents in the agenda? Do you try to get ideas from them on what this meeting should involve? Annual Title I Parent Meeting Requirements 8/2010 Page 1 Training Opportunities The Title I program should provide parents with opportunities to become partners with the school in promoting the education of the child at school and at home. This should include information about specific methods parents can use at home to complement their child’s education. The Annual Review Each year, schools must hold a meeting to review their entire Title I program. This meeting typically takes place in the spring of the school year. Therefore, if there are programmatic changes to be made, they can be implemented the subsequent school year. Questions to be considered include: â€Å"What worked well this year?† and â€Å"What changes would we like to make for next year?† Student Eligibility Targeted assistance Title I programs must inform parents that their child is eligible to receive Title I services. This notification must be sent home on an annual basis. Parents must be given the opportunity to decline services if they so choose. Below are a few things to keep in mind regarding informing parents of student eligibility: Documentation of parent notification for eligibility must be maintained. Be sure to retain copies of parent permission signatures, especially if parents decline services. Informing Parents of Student Progress Parents must be kept informed of their child’s progress. In targeted assistance programs, some type of progress report must be sent home to the parents to show their child’s progress with Title I services. This report may be sent home during conferences, with other report cards, or any other time a Title I teacher wishes. It is very helpful to send suggestions as to how parents can help their child with skills and areas in which the child may be struggling. Below are a few things to keep in mind regarding informing parents of student progress: The method used to notify parents must be documented. This notification must be disseminated at least twice a year, ideally more often. The notification must contain assessment results from at least three different assessments in the various areas the child receives Title I services. For instance, if a child receives services in reading and math, three reading and three math assessment results must be documented. Annual Title I Parent Meeting Requirements 8/2010

Morality and Responsibility - Moral Development in Mary Shelleys Frank

Moral Development in Shelley's Frankenstein   Ã‚   Mary Shelley's Frankenstein is a commentary on the natural disposition of man. By personifying her vision of a natural everyman character in the form of Victor Frankenstein's creation, The Creature, Shelley explores the natural state as well as the moral development of man, and develops conclusions regarding both. But before Shelley could create her commentary on man's natural dispositions, she was in need of a character to represent her "natural everyman." The character she needed had to possess the same qualities as that of a man in his most natural state. The most common character to represent man in his most natural state is that of a newborn. A newborn is, of course, a new human being in every respect, and a newborn has no past experiences that would taint his role as a natural everyman. However, a newborn is subject to the elements of the outside world without the ability to freely interact with those elements. A newborn cannot defend itself from alien environments that bring in new ideas, new friends, new enemies, and new challenges. Shelley's character must be able to always act upon his own free will (or be "freely" influenced by deterministic processes, depending on one's school or thought). However, a newborn is not able to accomplish this; there is too much ambiguity in what determines and develops a newborn's state of mind. Shelley needed something "better" than a newborn. Victor Frankenstein's creation is the answer to his dilemma. The Creature does not possess any of the shortcomings discussed above. He is brought into this world as a fully mobile human, able to act, as he chooses, not dependant upon other human beings to survive. In The Creature, Shelley ... .... Chapter 15. 4.  Ã‚  Ã‚   Shelley. Chapter 16. 5.  Ã‚  Ã‚   Shelley. Letter 2. 6.  Ã‚  Ã‚   Shelley. Chapter 21. Works Cited and Consulted Bloom, Harold. Mary Shelly's Frankenstein. New York: Chelsea, 1987. Garber, Frederick. The Autonomy of the Self from Richardson to Huysmans. Princeton: Princeton University Press, 1982. Marder, Daniel. Exiles at Home: A Story of Literature in Nineteenth Century America. Lanham: University Press of America, Inc., 1984. Patterson, Arthur Paul. A Frankenstein Study. http://www.watershed.winnipeg.mb.ca/Frankenstein.html Smith, Christopher. Frankenstein as Prometheus. http://www.umich.edu/~umfandsf/class/sf/books/frank/papers/FrankCS.html Spark, Muriel. Mary Shelly. New York: Dutton, 1987. Williams, Bill. On Shelley's Use of Nature Imagery. http://www.umich.edu/~umfandsf/class/sf/books/frank/papers/FrankWJW.html Morality and Responsibility - Moral Development in Mary Shelley's Frank Moral Development in Shelley's Frankenstein   Ã‚   Mary Shelley's Frankenstein is a commentary on the natural disposition of man. By personifying her vision of a natural everyman character in the form of Victor Frankenstein's creation, The Creature, Shelley explores the natural state as well as the moral development of man, and develops conclusions regarding both. But before Shelley could create her commentary on man's natural dispositions, she was in need of a character to represent her "natural everyman." The character she needed had to possess the same qualities as that of a man in his most natural state. The most common character to represent man in his most natural state is that of a newborn. A newborn is, of course, a new human being in every respect, and a newborn has no past experiences that would taint his role as a natural everyman. However, a newborn is subject to the elements of the outside world without the ability to freely interact with those elements. A newborn cannot defend itself from alien environments that bring in new ideas, new friends, new enemies, and new challenges. Shelley's character must be able to always act upon his own free will (or be "freely" influenced by deterministic processes, depending on one's school or thought). However, a newborn is not able to accomplish this; there is too much ambiguity in what determines and develops a newborn's state of mind. Shelley needed something "better" than a newborn. Victor Frankenstein's creation is the answer to his dilemma. The Creature does not possess any of the shortcomings discussed above. He is brought into this world as a fully mobile human, able to act, as he chooses, not dependant upon other human beings to survive. In The Creature, Shelley ... .... Chapter 15. 4.  Ã‚  Ã‚   Shelley. Chapter 16. 5.  Ã‚  Ã‚   Shelley. Letter 2. 6.  Ã‚  Ã‚   Shelley. Chapter 21. Works Cited and Consulted Bloom, Harold. Mary Shelly's Frankenstein. New York: Chelsea, 1987. Garber, Frederick. The Autonomy of the Self from Richardson to Huysmans. Princeton: Princeton University Press, 1982. Marder, Daniel. Exiles at Home: A Story of Literature in Nineteenth Century America. Lanham: University Press of America, Inc., 1984. Patterson, Arthur Paul. A Frankenstein Study. http://www.watershed.winnipeg.mb.ca/Frankenstein.html Smith, Christopher. Frankenstein as Prometheus. http://www.umich.edu/~umfandsf/class/sf/books/frank/papers/FrankCS.html Spark, Muriel. Mary Shelly. New York: Dutton, 1987. Williams, Bill. On Shelley's Use of Nature Imagery. http://www.umich.edu/~umfandsf/class/sf/books/frank/papers/FrankWJW.html

The Human Eye

The eye is a rather small part of the body that makes up seventy percent of the humans total sensory ability. That is why we chose to describe the eye. Each part of the eye works together as a whole. Within and outside of the eye there are many working parts functioning around the clock.. The cornea is a very important part of the eye, but you can hardly see it because it's made of clear tissue. Like glass, the cornea gives your eye a window in which to view the world. The a cornea is a transparent tissue covering the front of the eye. The cornea covers both the pupil and he iris eye, and it is partially responsible to focus light. The cornea is part of the external structure of the eyeball. The external layer of the eyeball is formed by the cornea, and the sclera. The cornea is a dome-shaped structure. The cornea does not have any blood vessels that is why it appears clear. The cornea does have nerves. The cornea is the first and most powerful lens in the eye's optical system. The cornea is the first part of the eye to focus. When a ray of light hits the eye, the cornea is the first structure the light encounters. Then the light rays travel through your eye through a hole called the pupil. As light rays from an object enter your eye, they are bent inward by the cornea and lens. Light rays are focused through the transparent cornea and lens. Light rays focused by the cornea and lens produce an image on the retina that is upside down. The cornea is made up of five layers: the epithelium, Bowman’s layer, the stroma, Descement’s membrane, and the endothelium. The cornea obtains oxygen through absorption from the tear film layer, and from the aqueous humor. The tears that flow over the cornea help to keep it nourished and moist. {draw:frame} The anterior chamber lies between the iris and the back surface of the cornea. There are three chambers of fluid in the eye. The anterior chamber, which is between the cornea and iris. The posterior chamber, which is between the iris and lens. And, the vitreous chamber, which is between the lens and the retina. The fluid filled substance is called the aqueous humor. It is a clear fluid that fills the anterior chamber and the posterior chamber of the anterior cavity of the eye. The aqueous humor bathes the lens and gives nourishment to the lens. The aqueous humor is produced by the ciliary body. {draw:frame} {draw:frame} The colored part of the eye is called the iris. It controls light levels inside the eye similar to the hole on a camera. The round opening in the center of the iris is called the pupil). The iris is embedded with tiny muscles that dilate (widen) and constrict (narrow) the pupil size. The sphincter muscle lies around the very edge of the pupil. In bright light, the sphincter contracts, causing the pupil to constrict. The dilator muscle runs radically through the iris, like spokes on a wheel. This muscle dilates the eye in dim lighting. The iris is flat and divides the front of the eye (anterior chamber) from the back of the eye (posterior chamber). Its color comes from microscopic pigment cells called melanin. The color, texture, and patterns of each person's iris are as unique as a fingerprint. The pupil is the black circle in the center of the iris. But, the pupil is really a clear opening. The pupil appears black because the light which the pupil allows to enter the eye is absorbed on the retina and does not exit the eye. Light enters the eye through the cornea; it then travels through the opening called the pupil. Light then enters the eye's lens. The pupil changes size in order to adapt to the quantity of light rays that reach it. The pupils constrict in response to increased light, this makes your pupils smaller. When the pupils are smaller, it allows in as little light as possible. The pupil dilates in response to decreased light, this makes your pupils larger. When the pupils are larger, it allows in as much light as possible. The pupil size is determined by a reflex action that allows less light into the eye during bright conditions, so the person is not dazzled. The pupil size is determined by a reflex action that allows more light into the eye during dim conditions; this will make vision possible for the person. To see how this works, use a small flashlight to see how your eyes or a friend's eyes respond to the changes in brightness. The pupils will get smaller when the light shines near them and they'll open wider when the light is gone. {draw:frame} {draw:frame} {draw:frame} * Dilated* Pupil * Constricted* Pupil The lens is part of the internal structure of the eyeball. The lens is transparent. The lens is the flexible curved part of the eye that sits behind the iris and in front of the vitreous humor. The lens of the eye is made of mostly water and protein. Light which passes through the pupil opening, will nter the lens. The lens focuses light rays on the back of the eye. The lens' purpose is to focus images onto the retina. It works like the lens of a camera that records the picture. The lens turns the images upside down. Then the picture is transmitted by the optic nerve to the brain. In young people, the lens changes shape to adjust for close or distance vision. The lens changes shape when looking at objects at different distances to keep the images in focus. The lens changes its shape by bending. The adjustment of the lens of the eye is similar to the focusing of a camera. This adjustment of the lens is known as accommodation. As we become older adults, the lens gradually hardens, and it becomes harder for the lens to accommodate. {draw:frame} {draw:frame} The Ciliary Body and the Ciliary Muscle, separates the Aqueous Humor, the fluid and, the Anterior Chamber. The vitreous humor is located in the posterior chamber of the eye. The posterior chamber is a space behind the iris and it is in front of the retina. This space behind the lens is filled with a jellylike substance called the vitreous humor. The vitreous humor helps to shape the eyeball. As we age and get to be older adults, the vitreous humor changes from a gel to a liquid like fluid and it gradually shrinks and separates from the retina. {draw:frame} The retina is the innermost layer of the eye. The retina is made up of two parts: an optical part in the fundus of the eye that is sensitive to light, and a nonsensitive pigmented part that lines the ciliary body and iris. The light-sensitive neurons are arranged in three layers; the first layer is made up of rods and cones and the other two transmit impulses from the rods and cones to the optic nerve. The rods are sensitive to dim light of a variety of wavelengths, and the cones are sensitive to bright light of more restricted wavelengths and are responsible for color vision. Visual acuity is greatest in the central part of the retina. {draw:line} {draw:frame} {draw:frame} The retina is a stack of several neuronal layers. Light is concentrated from the eye and passes across these layers (from left to right) to hit the photoreceptors (right layer). This causes a chemical transformation of light to nerve impulse to the bipolar and horizontal cells (middle yellow layer). The signal is then transmitted to the amacrine and ganglion cells. This pattern of spikes determines the raw input from the eyes to the brain. The optic disc is a whitish spot on the retina. The optic disc is called the blind spot. The optic disc is the spot on the retina that the optic nerves come from. The optic disc marks the point where nerve fibers leave the eye. The optic disc lacks light sensitive cells. There are no sensory cells here that are why it creates a blind spot. The macula lutea is an irregular yellowish spot near the center of the retina. The macula lutea lies slightly below the optic disc. The macula lutea is part of the retina and it is the most light sensitive. The size of the macula lutea is 7mm or about ? inch. The macula lutea is responsible for our reading vision. It is this part of the retina that makes our vision 20/20. If you do not have a macula lutea, you would not be able to see. Cranial Nerve II, or more familiarly known as the optic nerve, is the nerve that controls the sense of vision. Without this the human race could not see, it acts as a passageway of the object you see, to be transferred as a nervous impulse to the brain. The part of the brain the nervous impulses are sent to is the visual cortex, this is a section of the brain where all of the information is processed. The optic nerve is formed out of axons. An axon is the long processes of retinal cells at the back of the eye. These join together to form the nerve, which exits the eyeball at a point called the optic disc. The optic nerve fibers, originate in the retina, then enter the optic nerve which again passes through the eye socket. This then heads to the optic canal, the opening in the skull which receptors pass from the eye to the brain. The optic nerve fibers the join together to form the optic charisma, this trade in fibers allows for binocular vision, they continue until it makes contact with the lateral geniculate. The optic nerve radiates back to the visual where the image is processed. To sum this up the optic nerve carries information to the brain from the eye. This concludes the internal mechanism of the eye. Next is a discussion of the external anatomy of the eye and component's surrounding it. There are three layers of the eyeball. The external layer of the eyeball is formed by the sclera, and the cornea. The sclera is the white part of the eye. The sclera is continuous with the cornea. The sclera is the outermost layer, and the sclera is the thickest layer of the eyeball. The sclera has the important job of covering most of the eyeball. The conjunctiva is a mucus membrane which covers the sclera that you can see through and lines the eyelids as the palpebral conjunctiva, and reflects or folds back over the anterior of the eyeball, as the ocular, or in some cases this can be called the bulbar conjunctiva. The bulbar conjunctiva only covers the white of the eye not the cornea. The ocular conjunctiva is very thin, blood vessels are visible beneath it, when irritated the eye becomes â€Å"bloodshot. † When the eyelids are shut a slit like space appears between the covered eyeballs and eyelids. When you are wearing contacts, the contact lies in the conjunctivial sac, this is where most eye medications are placed also. The conjunctiva's main job is to protect the eye from anything that may penetrate the eye. Certain eye problems that may relate to the conjunctiva include the inflammation of the conjunctiva which is called conjunctivitis_. _Pinkeye which is probably the most familiar to people living in America. Pinkeye consist of a bacteria or virus that is, in most cases , on your hands and you do not wash them then it is spread around the eye. All infections in this area are contagious. The sclera is also a supportive and protective layer of the eye. The sclera forms a tough shell that helps protect the inner structures of the eyeball. There are three pairs of muscles attached to the sclera. These muscles are named extra-ocular muscles. {draw:frame} There are six extra-ocular muscles on each eye. Each muscle has a different form of movement or function in the eye. The Lateral Rectus is the muscle that moves the eye outward. The Inferior Rectus muscle is the muscle that pulls the eyeball towards the ground. The Inferior Oblique muscle raises the eye, and pivots the eyeball outwards. The Superior Oblique muscle pulls the downwards and outwards, while abducting the eye. The tendon-like Trochlea, acts like a pulley which the superior oblique muscle passes through. The Superior Rectus muscle pulls the eye upwards and inwards. The Palpebrae Superioris muscle pulls the upper eyelid upwards. The Medial Rectus muscle moves the eyes inward horizontally. The Tendinous Ring is a band of rough, fiber-filled tissue, that holds the eye muscles in place. The second layer of the eye is called the uvea. The uvea contains many blood vessels and pigmented cells. The uvea is divided into three main sections: the choroid, the ciliary body and the iris. The choroid extends from where the optic nerve meets the eye-ball to the front of the eye, where it forms both the ciliary body and the iris. The third layer is the retina. The Lacrimal glands are located above each eye. The Lacrimal gland lies underneath the upper eyelid. The Lacrimal gland has the important job to produce tears. The Lacrimal gland continually produces tears that are distributed over the surface of the eyes. The tears drain through the Lacrimal canals into the Lacrimal sac and into the nose from the Lacrimal duct. The tears are constantly being made in the Lacrimal glands and through the action of blinking the tears drain. Every time the eyelid blinks, it causes tears to flow from the Lacrimal glands. The tears keep the cornea moist and provide oxygen to the cornea. The tear production increases when you cry or if the eye is irritated by foreign particles. The Lacrimal gland also produces other protective fluids onto the surface of the eye. draw:frame} Cranial Nerve III, the oculomotor nerve controls the eye muscles, or two-thirds of them anyway. This Nerve Mainly carries the motor fibers to the eye muscles, this controls the movement of the eye and where the eye's position is located. The oculomotor contains fibers from the nervous system which constrict the pupil and also alter the lenses' shape. The oculomotor nerve originates midbrain, is part of the brainstem and leaves the cranial cavity through the eye socket into the superior orbital fissure. From the superior orbital fissure, this is split into two parts, the superior and inferior divisions. Problems associated with the oculomotor nerve, are damage to the nerve, in which case all but two of the eye muscles will be paralyzed, occasionally when this happens the eyelid will drop. Also the eye will not move sideways. Cranial Nerve IV, the trochlear nerve, only supplies one muscle for movement to the eye. This nerve transmits both the motor information of the eye and the sensory information of the eye. The nerve originates about midbrain, around the brainstem and finally ends up through the center of the eye socket into the superior orbital fissure. The trochlear nerve controls the muscle that moves the eye up and down. Cranial Nerve VI, is the abducent nerve, this leads to the lateral rectus muscle in the eye. The abducent nerve contains both motor fibers and sensory fibers. The fibers of the abducent nerve originate in a part of the brainstem called the Pons. The nerve arrives at the eye socket then passes through the superior orbital fissure. This moves the eye out to the side. The eye is a important and fascinating organ. It is made up of many different kinds of tissues. Each has a very important and individualized function. It's many parts work together to form the phenomenon of sight. This allows us to perceive the world.

Assess Himmler’s role and significance in WWII conflict Essay

Himmler fueled by his extreme racial ideology of the destiny of a Great German Empire and his rooted hatred for Jews was one of the key mechanisms for which established his role and significance within the conflict of WWII as the architect of genocide through the propagandistic manipulation of the SS mentality in calcifying them against the sheer immorality of the elimination of the Jews. His philosophical belief of the war as a struggle of races nevertheless were occasionally compromised by the necessity of military personnel towards the end of the war and economic necessities which the Jewish population had the potential of providing. This leads to his role in directly implementing policies to fund the SS and thus ensure its ongoing influence throughout the war, as well as assisting the war effort through forced labour over building roads and canals. Despite this, Himmler’s key contribution to the nature of the war was the elimination of the Jews. Himmler throughout the course of WWII maintained the fundamental and powerful racial ideology of the superiority and inevitable conquest of the Germanic-Nordic. The rooted hatred of Jews was the ultimate racial and ideological foe of Hitler, as he stated himself in a speech in 1943 to the SS â€Å"This is a struggle of races.† It is through this belief of the war as a means of conquering a racial enemy and through such asserting German power with Lebensraum provided the basis for which established Himmler’s role within the conflict as the man who significantly orchestrated the attempted extermination of the Jewish race. The genocide which Himmler facilitated in implementing was the expression of one of Hitler’s key war aims to conquer the Jewish threat, and assert racial superiority of the Aryan race, of which Himmler undoubtedly shared and was, delegated the task of administering the racial polices. Thus, Himmler monitored a campaign of which involved his own private army, designed to wipe out the enemies of Nazism behind the lines- that is, in the Eastern areas already conquered by the troops. The need for the future was to incorporate all the Nordic peoples into the Germanic Reich and eliminate those who were alien and inferior of which did not only comprise of Jews but also Mongols and the Asiatic race. This resulted in the ghettoisation and eventual resettlement of Jews, for example in 1942 Himmler ordered the total resettlement in concentration camps of the Polish Jews of which ultimately resulted in over three-quarters of the Warsaw Gehtto’s inhabitants being transported to Treblinka, the death camp. As a main architect of Genocide, he established Auschwitz which resulted in the mass extermination of two million Jews. Therefore, a large part of Himmler’s significance was his ability to implement into practice the mentality and ideals of Hitler and consequently be responsible for the enormity of human deaths and genocide. Himmler was also given the instruction to and was responsible for the Germanisation of conquered territory which consistent of his obsession with racial superiority inherently involved the elimination of unassimilable races. In Holland, Himmler’s deportation orders removed almost three-quarters of the Jewish population. In Yugoslavia and Greece, the proportion of Jewish losses by deportation was extremely heavy. The attempted racial cleansing of conquered- foreign nations demonstrate Himmler’s role within the conflict as not only attempting to eliminate an entire race, but also forcefully imposing Nazi racial ideologies and interest upon other nations, regardless of whether they had being won over by anti-semitism, as Italy had not being. This was done with the intent of fulfilling the racial aim of the war and the attainment of Lebensraum for which provided resources for the war effort and a step towards fulfilling Himmler’s goal of a powerful German-Nordic Empire. Himmler’s ideological standpoint played an important role not only in his implementation repression and murder against Jews but it was also a means of which Himmler hardened the SS psychologically to withstand the atrocities in implementing genocide. He offered the troops a vision of racial conflict throughout history in which the Jews played a critical part. Furthermore, through propagandistic speeches he accentuated the racial hated of the SS and compelled his men to realize the notion of murdering one’s own race if they don’t efficiently implement his policies of extermination through labour as â€Å"because if the anti-tank ditch is not dug, German soldiers will die†. Also, in order to ensure the efficiency in the implementation of his polices Himmler addressed commanding officers of the SS divisions where he spoke of the great fortress of Eurpoe of which they were privilege to defend and increase. Therefore, throughout the war Himmler’s role, specifically within the holocaust involved psychologically motivating and hardening his subordinates and those implementing the act of genocide through the propagandistic delivery of his own racial and philosophical ideologies, imposing them upon others and calcifying them against the atrocities they would implement. Himmler’s role in boosting the ‘morale’ of the SS was crucial to the extent of the exterminations. Furthermore, Himmler was significant in the establishment of death camps and labour camps which irrevocably set in motion the Final Solution, the systematic elimination of Jews, gypsies and homosexuals of Eastern Europe. Though Auschwitz was HImler’s principal death camp which consumed two million Jews, there were others in Poland and Russia at which the organized gassing and shooting of Jews, Slavs and gypsies took place during the years 1942-44. The policy was extermination through work for those prescribed as medically fit for labour, immediate extermination for the ill and old. Thus, the policy for mass extermination of Jews was combined the economically related interest of compelling the Jews to work to death in the prospect of the labour used for German’s war efforts. In addition, Himmler’s realization of the economic necessities has resulted in the outright sale of Jewish liberties. At the end of 1942 he financed an entire SS division in Hungary by the sale of emigration permits to Jews. As Padfied concluded, Himmler was in favour of compromise with his policy of extermination in certain cases where the financial gain far exceeded the disadvantage of the survival of certain Jews. Furthermore, Himmler’s interest in contributing to the overall national interest of contributing to the war effort through forced labour and his willingness to compromise his racial ideologies to serve practical economic necessities such as the maintenance of the SS demonstrates the notion that in addition to being the architect of genocide, he was also responsible for ensuring the continuous functioning of the SS and the somewhat limited products of forced labour, as a means of extermination. Nevertheless, maintaining an effective and operational SS was crucial to the success and extent of the extermination policies. Therefore, despite Himmler’s nuance in compromising racial ideals by selling Jewish liberties as in this example, the overall interest that underlines his motivations continue to be the fundamental philosophical belief of the unassimilability and danger of the Jewish race and the need for extermination in a war described by him in a 1942 speech as â€Å"a struggle of race†. The impact of Himmler’s racial policies of genocide affected the nature of the war in that it is one which involved the systematic elimination of a race, as it is not just the outcome of total war, which Himmler claimed it to be in 1944 but also it was inherently a part of a nation’s purpose to the war and the means of achieving a philosophical and ideological goal. However, Himmler’s role within the war was not limited to the question of race, by 1943 due to the fall of Stalingrad and reverses in Africa, Hitler allowed for the expansion of the Waffen SS. Thus, by 1943, short on German SS personnel Himmler recruited 8 new divisions of men of which none were of German racial origin. For example, Bosnian Moslems were recruited and an entire SS division of anti-Bolshevist Ukrainians were formed. The effectiveness of these SS divisions in serving the needs of the German army varied however overall its inability to alter the direction of the war after Stalingrad and the expansion of Himmler’s military ambitions towards the end of the war demonstrate the somewhat limited significance he played to the overall outcome of the war. Furthermore, this can be seen towards the end of the war where Himmler under the pressure of both the advancing Russian army and Hitler’s rage drove him into retreat and lose regard for his armies, thus conducting a purge.

Free Essays on McDonaldization Affects Us All

McDonaldization Affects Us All McDonalds is everywhere. When a person walks just a couple of blocks from their house they are going to pass at least two McDonalds. In our society, McDonalds has become a common fixation in our culture. It is what represents America. According to Eric Schlosser, â€Å"Fast food has joined Hollywood movies, blue jeans, and pop music as one of America’s most prominent cultural exports† (10). In a way the fast food industry is taking over, especially McDonalds. Actually McDonalds has taken over because like what was said in the beginning of this paragraph, McDonalds is everywhere. This is where McDonaldization comes in. According to Robert Keel, â€Å"McDonaldization is the process by which the principles of the fast-food restaurants are coming to dominate more and more sectors of American society as well as of the rest of the world†(1). The affects McDonaldization have had on society and its employees tend to be negative ones. But the reason it is so widespread is because huge organizations rely on it as a means to maximize profit. But is the price too high for the rest of us to bear? It plays as a de-motivator and affects everyone’s everyday thinking. McDonaldization affects how consumers want the biggest, fastest, and best product they can get for their money and it also contributes to how unequal and dehumanizing the workplace is, and finally, McDonaldization causes people to become close-minded, ignorant, and afraid of change. Imagine yourself behind the counter or in the drive- through window at McDonalds. You are programmed how to act and what to say. You have been working there for three years and earn $5.50 an hour. You have never worked more than 29 hours while working there. As stated by Keel, â€Å"These circumstances are true for over 40 percent of six million people employed in restaurants today† (1). The reason for these circumstances are due to the change in our society by which the co... Free Essays on McDonaldization Affects Us All Free Essays on McDonaldization Affects Us All McDonaldization Affects Us All McDonalds is everywhere. When a person walks just a couple of blocks from their house they are going to pass at least two McDonalds. In our society, McDonalds has become a common fixation in our culture. It is what represents America. According to Eric Schlosser, â€Å"Fast food has joined Hollywood movies, blue jeans, and pop music as one of America’s most prominent cultural exports† (10). In a way the fast food industry is taking over, especially McDonalds. Actually McDonalds has taken over because like what was said in the beginning of this paragraph, McDonalds is everywhere. This is where McDonaldization comes in. According to Robert Keel, â€Å"McDonaldization is the process by which the principles of the fast-food restaurants are coming to dominate more and more sectors of American society as well as of the rest of the world†(1). The affects McDonaldization have had on society and its employees tend to be negative ones. But the reason it is so widespread is because huge organizations rely on it as a means to maximize profit. But is the price too high for the rest of us to bear? It plays as a de-motivator and affects everyone’s everyday thinking. McDonaldization affects how consumers want the biggest, fastest, and best product they can get for their money and it also contributes to how unequal and dehumanizing the workplace is, and finally, McDonaldization causes people to become close-minded, ignorant, and afraid of change. Imagine yourself behind the counter or in the drive- through window at McDonalds. You are programmed how to act and what to say. You have been working there for three years and earn $5.50 an hour. You have never worked more than 29 hours while working there. As stated by Keel, â€Å"These circumstances are true for over 40 percent of six million people employed in restaurants today† (1). The reason for these circumstances are due to the change in our society by which the co...

Children in Need of Loving Hands Professor Ramos Blog

Children in Need of Loving Hands Gwenyth Witkowski Engl-101-04 Children in Need of Loving Hands  Ã‚   When I was about four, my brothers and I were removed from our parents care because they were incapable of taking care of us due to drug and alcohol abuse. In the time that we were in their care, we experienced trauma that we may learn to accept and learn to live with but will never fully heal from. My paternal grandmother and her partner decided to file for guardianship, and we’ve been with them ever since. We were lucky. The majority of the children removed from their homes are placed in group homes, and the results are saddening. To combat the difficulties that come with trauma, children in the foster care system require the assistance of individuals trained to help them readjust to a healthy way of living. It is very common for youth within the system to be traumatized in their current placement, only to be removed and placed in another harmful environment, with very little chance of receiving the help they require to heal and grow as individuals. It is unfair and extremel y unjust to overlook how desperate these children are for help. Many of the children within the foster care system aren’t even aware that it’s possible to live healthier, happier lives, because all they’ve known is abuse and isolation. One of the most promising methods of treatment is called Therapeutic Foster Care (TFC). I will be going over some of the ways in which TFC is beneficial for the youth within the foster care system who have been traumatized, and why it should be used over other methods of treatment.   Now that a possible solution to this ever-growing problem has been addressed, what is Therapeutic Foster Care? Therapeutic Foster Care is a form of foster care that caters to the physical, emotional and social needs of traumatized youth in the foster care system. While TFC is reserved for children with severe emotional disturbances, it is not limited to just traumatized individuals in foster care. Children with any kind of special needs who require out-of-home placements can take advantage of the resources that TFC has to offer.   TFC offers a multitude of services for the children in need of a nurturing environment. Among those services are additional intensive therapy, tutoring and other educational aids, as well as a more unique kind of therapy for children called Animal Assisted Therapy (AAT).   Animal Assisted Therapy is an excellent way for children who have a harder time forming trusting relationships with others to bond with an animal, eventually building on their social skills, as well as their empathy, self-esteem, and attachment building skills (Kesner, A., Steven R. Pritzker, 77). In â€Å"Therapeutic Horseback Riding With Children Placed In The Foster Care System† by Amy Kesner and Steven R. Pritzker, the mental health benefits that come with regularly engaging with animals is explored. It’s stated that â€Å"mental health professionals realize that animals can be very powerful in helping children at risk because they can encourage learning, cooperation, and expression† (Kesner, et al. 79). In other words, children are more likely to improve socially and otherwise upon bonding with these animals. While not every TFC program will offer horseback riding lessons, the benefits that come with AAT cannot be overlooked. Yet as good as it is for tra umatized children to bond with animals and build trusting relationships with them, it’s even more important that the children in TFC build trusting relationships with their caregivers.   How comfortable and trusting the youth are with their caregivers can make all the difference when it comes down to their healing. If the caregivers are not properly trained, or they don’t bond with the children, very little progress will be made. Southerland says, â€Å"our findings suggest that the relationship between the treatment parent and youth in a TFC setting is significantly associated with better emotional and behavioral functioning for the youth† (D. G. Southerland, et al., 59). In other words, a strong, high-quality relationship is more likely to result in the troubled youth making progress towards a healthy lifestyle. A child being placed in a new location would no doubt feel happier and safer if they felt close to those tasked to take care of them.   Therapeutic Foster Care seems like a sure solution to help traumatized youth in the foster care system, but others may beg to differ, saying that Residential Group Care (RGC) is just as effective when it comes to rehabilitating these children. A study in the Midwest was done on 200 children in a group home placement. The study revealed that around 70% of the children involved in the study, as adults had graduated from high-school, and around 27% had gone on to continue their education. While this is encouraging, Curtis says, â€Å"42% had been arrested since discharge from the resident facility† (Curtis, Patrick, et al., 386). Another study was done comparing youth from specialized foster care and group care. After being discharged, only about half of the youth in specialized foster care were reincarcerated, versus 15 out of 16 youths in group care (Curtis, Patrick, et al., 386). Both RGC and TFC have the potential to be very effective in providing this troubled youth with the help and guidance they need, but you cannot expect a child to build healthy, trusting relationships with the people who have the power to help them if they feel like they’re only important until another child with more needs arrives to their group home. Therapeutic Foster Care can focus more on individual children and their needs because of the small size and large number of caregivers on site. RGC can only do so much for these children when the number of children outnumbers the amount of caregivers’ present. In my brothers and I experiencing the trauma we did as small children, living with my grandmothers after they adopted us was significantly better than being put into a home that wouldn’t be capable of providing us with the amount of care that we needed. We had the luxury of not only being placed with people we already knew, but people who genuinely loved us and were willing to do whatever it took to help us heal. While it wasn’t an official TFC center, the results of us being brought up by my grandmothers were phenomenal as compared to children placed in any kind of group home. Even thinking about where we would be today without the love and patience they showed us is upsetting.   All these facts help to illustrate the point it is that I am trying to make but let us not forget that these children are not numbers, and they absolutely cannot be treated as such. Both RGC and TFC aim to nurture these children, but RGC is simply not capable of offering around the clock care in the way that TFC is. I am also a firm believer that a gentle touch is more effective on children who have been traumatized than the intense discipline and inattention often seen in group homes. This is so important because we cannot hope to have a brighter future if our younger generations don’t even believe a bright future to be possible. We owe it to our youth to offer them the best lives that they can have.    Breland-Noble, Alfiee M., et al. Mental Health and Other Service Use by Youth in Therapeutic Foster Care and Group Homes. Journal of Child Family Studies, vol. 14, no. 2, June 2005, pp. 167-180. EBSCOhost, http://search.ebscohost.com/login.aspx?direct=truedb=pbhAN=17414228site=ehost-live This article studies children with psychiatric disorders and aggressive behavior who have been placed in TFC and group homes. It studies the differences in service types, as well as service patterns and how much attention were provided to either group. This will help in my essay to shine a light on the assistance needed by troubled youth in the Foster Care System, and how much attention is required for their needs to be met. This source is reliable because it was published by the Journal of Child Family Studies.    Curtis, Patrick A., et al. A Literature Review Comparing the Outcomes of Residential Group Care and Therapeutic Foster Care. Child Adolescent Social Work Journal, vol. 18, no. 5, Oct. 2001, pp. 377-392. EBSCOhost, http://search.ebscohost.com/login.aspx?direct=truedb=sihAN=5667470site=ehost-live This article explores the effectiveness of both TFC (Therapeutic Foster Care) and Residential Group Care, and which is more effective. While many people are strong advocates for both, this article goes to settle the matter, presenting their findings in the article. This article will be used to acknowledge and explore the importance of programs that focus on the emotional well being of troubled youth within the system.    Frederico, Margarita, et al. Improving Outcomes for Children in Out-Of-Home Care: The Role of Therapeutic Foster Care. Child Family Social Work, vol. 22, no. 2, May 2017, pp. 1064-1074. EBSCOhost, http://search.ebscohost.com/login.aspx?direct=truedb=sihAN=122576873site=ehost-live The article interviews multiple caregivers who are apart of TFC (Therapeutic Foster Care). The Circle Program, which is what the caregivers are a part of, lessened the number of sudden or unplanned exits from the foster care system. This will be used in my report to acknowledge the importance of the caregivers themselves being properly trained and capable of meeting the needs of the children. This source is reliable because of all of the extensive research done on the subject, as well as the results/findings being backed up by research.    Kesner, Amy and Steven R. Pritzker. Therapeutic Horseback Riding with Children Placed in the Foster Care System. Revision, vol. 30, no. 1/2, Summer/Fall2008, p. 77. EBSCOhost, http://search.ebscohost.com/login.aspx?direct=truedb=f5hAN=41553864site=ehost-live This article focuses on the importance of making animals apart of the healing process for traumatized individuals in foster care. It points out the effectivity of animal assisted therapy (AAT). In this case the focus is on horses, but it’s important all the same, because of the positive effects that it has on the children. I will use this to further address the importance of nurturing traumatized children emotionally. This source is reliable because I’m presented with facts and lots of information from the study that was done to answer whether or not AAT is beneficial to children.       Southerland, Dannia, et al. What’s the Relationship Got to Do with It? Understanding the Therapeutic Relationship in Therapeutic Foster Care. Child Adolescent Social Work Journal, vol. 26, no. 1, Feb. 2009, pp. 49-63. EBSCOhost, http://search.ebscohost.com/login.aspx?direct=truedb=sihAN=35908408site=ehost-live This article explores the importance of the relationships between the traumatized youth in foster care and their providers. It also shows that the quality of the relationship between the caregiver and the troubled youth greatly affects the rate at which children heal. I’m going to use this in my report to highlight how important it is for troubled youth to receive the help that they need in order to heal. Its credible in the way that it was made into a scholarly article, along with affiliations to the Department of Psychiatry and Behavioral Sciences. All images received from https://www.bing.com/images/search?q=imagesqs=IMform=QBIRsp=1pq=imasc=8-3cvid=33C0A12C9E99498C89B5C27BC6FAD05E

The Death of Emperor Montezuma

The Death of Emperor Montezuma In November of 1519, Spanish invaders led by Hernan Cortes arrived in Tenochtitlan, the capital city of the Mexica (Aztecs). They were welcomed by Montezuma, the mighty Tlatoani (emperor) of his people. Seven months later, Montezuma was dead, possibly at the hands of his own people. What happened to the Emperor of the Aztecs? Montezuma II Xocoyotzà ­n, Emperor of the Aztecs Montezuma had been selected to be Tlatoani (the word means speaker) in 1502, the maximum leader of his people: his grandfather, father and two uncles had also been tlatoque (plural of tlatoani). From 1502 to 1519, Montezuma had proven himself to be an able leader in war, politics, religion, and diplomacy. He had maintained and expanded the empire and was lord of lands stretching from the Atlantic to the Pacific. Hundreds of conquered vassal tribes sent the Aztecs goods, food, weapons, and even slaves and captured warriors for sacrifice. Cortes and the Invasion of Mexico In 1519, Hernan Cortes and 600 Spanish conquistadors landed on Mexicos Gulf coast, establishing a base near the present-day city of Veracruz. They began slowly making their way inland, collecting intelligence through Cortes interpreter/mistress Doà ±a Marina (Malinche). They befriended disgruntled vassals of the Mexica and made an important alliance with the Tlaxcalans, bitter enemies of the Aztecs. They arrived in Tenochtitlan in November and were initially welcomed by Montezuma and his top officials. Capture of Montezuma The wealth of Tenochtitlan was astounding, and Cortes and his lieutenants began plotting how to take the city. Most of their plans involved capturing Montezuma and holding him until more reinforcements could arrive to secure the city. On November 14, 1519, they got the excuse they needed. A Spanish garrison left on the coast had been attacked by some representatives of the Mexica and several of them were killed. Cortes arranged a meeting with Montezuma, accused him of planning the attack, and took him into custody. Amazingly, Montezuma agreed, provided he be able to tell the story that he had voluntarily accompanied the Spanish back to the palace where they were lodged. Montezuma Captive Montezuma was still allowed to see his advisors and participate in his religious duties, but only with Cortes permission. He taught Cortes and his lieutenants to play traditional Mexica games and even took them hunting outside of the city. Montezuma seemed to develop a sort of Stockholm Syndrome, in which he befriended and sympathized with his captor, Cortes: when his nephew Cacama, lord of Texcoco, plotted against the Spanish, Montezuma heard of it and informed Cortes, who took Cacama prisoner. Meanwhile, the Spanish continually badgered Montezuma for more and more gold. The Mexica generally valued brilliant feathers more than gold, so much of the gold in the city was handed over to the Spanish. Montezuma even ordered the vassal states of the Mexica to send gold, and the Spaniards amassed an unheard-of fortune: it is estimated that by May they had collected eight tons of gold and silver. Massacre of Toxcatl and Return of Cortes In May of 1520, Cortes had to go to the coast with as many soldiers as he could spare to deal with an army led by Panfilo de Narvaez. Unbeknownst to Cortes, Montezuma had entered into a secret correspondence with Narvez and had ordered his coastal vassals to support him. When Cortes found out, he was furious, greatly straining his relationship with Montezuma. Cortes left his lieutenant Pedro de Alvarado in charge of Montezuma, other royal captives and the city of Tenochtitlan. Once Cortes was gone, the people of Tenochtitlan became restless, and Alvarado heard of a plot to murder the Spanish. He ordered his men to attack during the festival of Toxcatl on May 20, 1520. Thousands of unarmed Mexica, most of the members of the nobility, were slaughtered. Alvarado also ordered the murder of several important lords held in captivity, including Cacama. The people of Tenochtitlan were furious and attacked the Spaniards, forcing them to barricade themselves inside the Palace of Axaycatl. Cortes defeated Narvaez in battle and added his men to his own. On June 24, this larger army returned to Tenochtitlan and was able to reinforce Alvarado and his embattled men. Death of Montezuma Cortes returned to a palace under siege. Cortes could not restore order, and the Spanish were starving, as the market had closed. Cortes ordered Montezuma to reopen the market, but the emperor said that he could not because he was a captive and no one listened to his orders anymore. He suggested that if Cortes freed his brother Cuitlahuac, also held prisoner, he might be able to get the markets to reopen. Cortes let Cuitlahuac go, but instead of reopening the market, the warlike prince organized an even fiercer attack on the barricaded Spaniards.   Unable to restore order, Cortes had a reluctant Montezuma hauled to the roof of the palace, where he pleaded with his people to stop attacking the Spanish. Enraged, the people of Tenochtitlan threw stones and spears at Montezuma, who was badly wounded before the Spanish were able to bring him back inside the palace. According to Spanish accounts, two or three days later, on June 29, Montezuma died of his wounds. He spoke to Cortes before dying and asked him to take care of his surviving children. According to native accounts, Montezuma survived his wounds but was murdered by the Spanish when it became clear that he was of no further use to them. It is impossible to determine today exactly how Montezuma died. Aftermath of Montezuma's Death With Montezuma dead, Cortes realized that there was no way he could hold the city. On June 30, 1520, Cortes and his men tried to sneak out of Tenochtitlan under cover of darkness. They were spotted, however, and wave after wave of fierce Mexica warriors attacked the Spaniards fleeing over the Tacuba causeway. About six hundred Spaniards (roughly half of Cortes army) were killed, along with most of his horses. Two of Montezumas children - which Cortes had just promised to protect - were slain alongside the Spaniards.  Some Spaniards were captured alive and sacrificed to the Aztec gods. Nearly all of the treasure was gone as well. The Spanish referred to this disastrous retreat as the Night of Sorrows. A few months later, reinforced by more conquistadors and Tlaxcalans, the Spanish would re-take the city, this time for good. Five centuries after his death, many modern Mexicans still blame Montezuma for poor leadership which led to the fall of the Aztec Empire. The circumstances of his captivity and death have much to do with this. Had Montezuma refused to allow himself to be taken captive, history would most likely have been very different. Most modern Mexicans have little respect for Montezuma, preferring the two leaders who came after him, Cuitlahuac and Cuauhtà ©moc, both of whom fought the Spanish fiercely. Sources Diaz del Castillo, Bernal. . Trans., ed. J.M. Cohen. 1576. London, Penguin Books, 1963. Hassig, Ross. Aztec Warfare: Imperial Expansion and Political Control. Norman and London: University of Oklahoma Press, 1988. Levy, Buddy. New York: Bantam, 2008. Thomas, Hugh . New York: Touchstone, 1993.

Three Rivers TESOL Conference Proposal Essay Example | Topics and Well Written Essays - 250 words

Three Rivers TESOL Conference Proposal - Essay Example â€Å"Of all the languages in the world today English deserves to be regarded as a world language.† (Verghese 1) The teachers of the ESL program have a clear objective of teaching English as a the second language. It is important that they should be aware of the socio-economic backgrounds of their students in order to better incorporate their needs and make them successful English speakers. This paper will focus on how the teachers will use the information technology to know about their students and teach them in a more effective manner. This paper will furnish the details that most of the students in the South East Asia are fluent with the usage of the internet portals like Yahoo and Skype. They have easy access to the WIFI technology and can fully communicate using these sources. The use of internet chat room like Yahoo and Skype which are more personalized as compared to the public chat rooms, will help the teachers better understand their students. This paper will reveal ways and methods in which the teachers should be made familiar with using the internet to communicate with their students in order to better understand them and help them with their queries. Using YouTube and Skype classrooms will help a teacher interact with their students anywhere with the world. This paper will show modules that would familiarize teachers with the internet classrooms to better communicate with their students. These distant learning tools will improve the level of both teaching and

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Walmart overall financial health slp bus 305module 4 - Essay Example So it gives you a look ahead at what to expect in terms of interest rates (Woodruff). Inflation is another aspect that would affect the organization. When the prices of essential commodities like rice, wheat, cooking gas go up and people spend more money for the same goods and services then it is inflation. Essentially inflation indicates that the value of money is going down and it takes more money to buy the same basket of goods. This will definitely lead to losses by business organizations as people would not be ready to spend such huge amount for the goods sold unless it is really essential. 3. If the Federal Reserve acts upon lowering the inflation, then it would best do it by maintaining price stability. Price stability preserves the integrity and purchasing power of the money in the economy. When prices are stable, people can hold money for transactions and other purposes without having to worry that inflation will eat away at the real value of their money balances (Bernanke). If the Federal Reserve lowers inflation by way of maintaining price stability, then the people would not worry about the prices of the goods and so purchasing goods by the consumers would get into normal routine without the fear of the increasing prices. This would help the organization benefit and indeed affects the organization

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Answer to questions about Public Company Accounting Oversight Board Research Paper - 1

Answer to questions about Public Company Accounting Oversight Board (PCAOB) - Research Paper Example ic limited organizations (primarily Enron and WorldCom and the collapse of Arthur Anderson), the Congress felt that there was a need for strict auditory regulations and monitoring. Therefore, to restore the investor confidence in public firms’ auditing and financial reporting, the PCAOB was established (Goelzer). I believe one of the key factors of the AICPA was that of self-regulation by those in the accounting profession. This is one of the reasons behind the substantial loss in standardization and therefore to create a level playing field for all public companies it was important to create a separate entity that solely looked into auditing control measures and ensured that the precedent set by Enron and WorldCom and many others was not repeated (Goelzer). Public organizations ought to maximize the interest of the public and therefore it became that a separate legal entity was established for their auditory regulation, as opposed to the AICPA which oversaw the accounting and auditing practices of non-profit organizations (American Institute of Certified Public Accountants). The PCAOB was created because the roles and responsibilities of auditors in public companies were broadening. Audit firms were increasingly providing consultancy services and the work of the auditors was directly tied to the cost incurred by them. Therefore, the pressure to carry out auditing cost effectively increased on auditors which resulted in them not investigating matters on which they had slight doubts for fear of â€Å"wasting† the money if it turned out that there was no fraud. Consequently, the PCAOB restricted the advisory services provided by auditing firms. Moreover, the PCAOB could set auditing standards for public companies. It separated the auditors from the management of the company, the self-regulated function of accounting was now taken over by the PCAOB and the management and the auditors were both legally obliged to report the company’s internal control and financial

Dead Sea scrolls exhitbit at The Royal Ontario Museum Essay

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Answer to questions about Public Company Accounting Oversight Board Research Paper - 1

Answer to questions about Public Company Accounting Oversight Board (PCAOB) - Research Paper Example ic limited organizations (primarily Enron and WorldCom and the collapse of Arthur Anderson), the Congress felt that there was a need for strict auditory regulations and monitoring. Therefore, to restore the investor confidence in public firms’ auditing and financial reporting, the PCAOB was established (Goelzer). I believe one of the key factors of the AICPA was that of self-regulation by those in the accounting profession. This is one of the reasons behind the substantial loss in standardization and therefore to create a level playing field for all public companies it was important to create a separate entity that solely looked into auditing control measures and ensured that the precedent set by Enron and WorldCom and many others was not repeated (Goelzer). Public organizations ought to maximize the interest of the public and therefore it became that a separate legal entity was established for their auditory regulation, as opposed to the AICPA which oversaw the accounting and auditing practices of non-profit organizations (American Institute of Certified Public Accountants). The PCAOB was created because the roles and responsibilities of auditors in public companies were broadening. Audit firms were increasingly providing consultancy services and the work of the auditors was directly tied to the cost incurred by them. Therefore, the pressure to carry out auditing cost effectively increased on auditors which resulted in them not investigating matters on which they had slight doubts for fear of â€Å"wasting† the money if it turned out that there was no fraud. Consequently, the PCAOB restricted the advisory services provided by auditing firms. Moreover, the PCAOB could set auditing standards for public companies. It separated the auditors from the management of the company, the self-regulated function of accounting was now taken over by the PCAOB and the management and the auditors were both legally obliged to report the company’s internal control and financial

Holiday inn report Essay Example | Topics and Well Written Essays - 1250 words

Holiday inn report - Essay Example There after Holiday Inn was found to cater to those needs. It offered the service standards such as air conditioning and ice makers at affordable room rates. These features made the hotels popular they started gaining recognition (Luckerson, 2012). His idea was to create a standardized hotel chain and offer it to other business persons for franchisee. The idea took off because of the evolution of highways and the increasing amount of travelers who were looking for a reliable brand with decent quality at an affordable price. Thus Holiday Inn follows the business the three legged Stool Business Model. Where the three aspects namely, people, process and tools are all important for the business to survive and each of the aspects are given equal importance. There are mainly two types of guests or customers in this scenario. The first are the corporate customers who travel frequently because of their business trips and the second type are the leisure customers who are mainly looking to spend some relaxing time away from work and home. Corporate clients are representatives that utilize the inn for gathering, business meetings and staying overnight. The holiday inn have had 50 years of gathering and meeting knowledge, they have an advantageous reputation for giving elevated expectations of service, whilst offering incredible worth for cash. The holiday inn gives space to any business occasion, if it being instructional classes, a significant meeting or may be a product launch. The clients expect a no fuss service as their principle goal is to work together. In the holiday inn 95% of the clients are corporate clients, they are there throughout the week meeting other individuals to examine business. Corporate clients may hold their Christmas and Easter parties in the lodging, so they need accessible rooms at those times. The holiday inn meets these necessities by verifying it gives the above. They likewise

Edgar Schein Model Essay Example for Free

Edgar Schein Model Essay The term â€Å"Organization culture† refers to the values and beliefs of an organization. The principles, ideologies as well as policies followed by an organization form its culture. It is the culture of the workplace which decides the way individuals interact with each other and behave with people outside the company. The employees must respect their organization’s culture for them to deliver their level best and enjoy their work. Problems crop up when individuals are unable to adjust to a new work culture and thus feel demotivated and reluctant to perform. Who is Edgar Schein ? Edgar Henry Schein born in 1928 is a renowned professor at the MIT Sloan School of Management who has studied extensively in the field of organization management. Edgar Schein model of organization culture According to Edgar Schein Organizations do not adopt a culture in a single day, instead it is formed in due course of time as the employees go through various changes, adapt to the external environment and solve problems. They gain from their past experiences and start practicing it everyday thus forming the culture of the workplace. The new employees also strive hard to adjust to the new culture and enjoy a stress free life. Schein believed that there are three levels in an organization culture. 1. Artifacts The first level is the characteristics of the organization which can be easily viewed, heard and felt by individuals collectively known as artifacts. The dress code of the employees, office furniture, facilities, behavior of the employees, mission and vision of the organization all come under artifacts and go a long way in deciding the culture of the workplace. Organization A No one in organization A is allowed to dress up casually. Employees respect their superiors and avoid unnecessary disputes. The individuals are very particular about the deadlines and ensure the tasks are accomplished within the stipulated time frame. Organization B The employees can wear whatever they feel like. Individuals in organization B are least bothered about work and spend their  maximum time loitering and gossiping around. The employees use derogatory remarks at the work place and pull each other into controversies. In the above case, employees in organization A wear dresses that exude professionalism and strictly follow the policies of the organization. On the other hand, employees in organization B have a laid back attitude and do not take their work seriously. Organization A follows a strict professional culture whereas Organization B follows a weak culture where the employees do not accept the things willingly. 2. Values The next level according to Schein which constitute the organization culture is the values of the employees. The values of the individuals working in the organization play an important role in deciding the organization culture. The thought process and attitude of employees have deep impact on the culture of any particular organization. What people actually think matters a lot for the organization? The mindset of the individual associated with any particular organization influences the culture of the workplace. 3. Assumed Values The third level is the assumed values of the employees which can’t be measured but do make a difference to the culture of the organization. There are certain beliefs and facts which stay hidden but do affect the culture of the organization. The inner aspects of human nature come under the third level of organization culture. Organizations where female workers dominate their male counterparts do not believe in late sittings as females are not very comfortable with such kind of culture. Male employees on the other hand would be more aggressive and would not have any problems with late sittings. The organizations follow certain practices which are not discussed often but understood on their own. Such rules form the third level of the organization culture.

Situational Analysis Of International Marketing Environment Marketing Essay

Situational Analysis Of International Marketing Environment Marketing Essay There can be many reasons for wanting to be internationalized like saturation in the home market, the desire of export your product and catch new type of customers in new markets, little opportunity to growth in the own countryà ¢Ã¢â€š ¬Ã‚ ¦ HM wanted to get a strong brand and arrive to the best cities and establish their shops. They are looking always for the best cities and places to build their shops in order to get more and more customers all over the world. When they decided to internationalized, their wish was to become in a great famous brand, and finally they got it, because as I said, it is a well-known company situate in 47 different countries which is also planning to build new shops in more different ones. (See appendix2) Target Market HMs primary target market is based on consumer both men and women between 18-34 years old. In order to satisfy the target customer, they produce good design clothes with good quality and all that in very cheap prices, so that, the customers of HM are very satisfied with it because it offers them everything they want. (See appendix 3) Market Selection Criteria (Keegan, W., J. and Schlegelmilch, B., B., 2001) When a company wants to be internationalised in a new country it must answered this question so as to know exactly where to establish their brand: (See appendix 4) Which market is the best? Philippines Portugal As it can be seen in this two graphics, without a shadow of doubt it can be said that the most secure country to enter in is Portugal. First of all, although this graphics not shows the complete reason, it is the main reason for choosing Portugal. As it can be seen, in Philippines the corruption is really high, the government is not as competent as in Portugal, the infrastructure is not as prepare as in Portugal to be able to build storesà ¢Ã¢â€š ¬Ã‚ ¦ Finally, making the positive and negative points of each country, it is clear that Portugal is the best option not only because of these results, but also because the geographic location of the country. (Global Competitiveness Report, 2012-2013) (See appendix 5) Portugal OPPORTUNITIES THREATS POLITICAL Parliamentary representative democratic republic ECONOMIC High income mix economy The financial crisis ECOLOGCAL Many land hectares Ecology conservation Laws TECHNOLOGICAL Pioneer of technology The financial crisis FASHION INDUSTRY Growth in the industry The financial crisis LEGAL REGULATORY Control competition Not allowed aggressive competition (Technology Portugal, 2009) (Economy of Portugal, Wikipedia, 2012) (Politics of Portugal, Wikipedia, 2012) (See appendix 6) Competitors (See appendix 7) Indirect Competitors HM does not have many Indirect Competitors in the sector, however, it is one that is strong and that it is gaining presence in the online shopping: (See appendix 8) HM ASOS Direct Competitors As everywhere nowadays, in Portugal also there are many fashion retailers that are establishing their shops in many cities so as to get more benefits and became much more international. In the case of HM, it would have many competitors, and the main one it would be Inditex. (Retail Index, 2012) (See appendix 9,10,11,12) HM vs. Inditex The major competitor of HM is Inditex, this table shows what main differences are between them: Outsourcing of Core Activities Group Model Competitive advantage Segmentation Communication No own factories 80% is produced in Asia Cheaper Major margins 39,7% of cost upon sales Need to create collection well in advanced Single chain Major margins in the short run Collaborations with Luxury brands, singersà ¢Ã¢â€š ¬Ã‚ ¦ Own industries 40% is produced in Europe Major flexibility Major ability for growth 44,3% of cost upon sales New collection every 2 weeks Different Chains Major dynamism and growth in the long run Collaborations with new designers, actorsà ¢Ã¢â€š ¬Ã‚ ¦ (Moda Rapida, 2012) Customers in Portugal In all countries the customer do not have the same purchasing habits, how are the shopping habits of Portuguese young consumers? Factors that influence in clothing purchasing At the time of purchasing clothes, young consumer In Portugal prefers not to have anybody behind them asking all the time if they need any help, that is, they prefer to go to big stores and have a look for everything and then if they need any help ask to a staff although they think that are really impersonal places. They prefer to be free, they want to be comfort when they are shopping. Shopping Behaviour and the influence of others Portuguese young consumers prefer to go shopping alone for many different reasons: More freedom of movements: They like to go alone as they dont need to be all the time calling to the other person come here, go there and so on. More independence in choice: Young consumers do not like to be influenced by anyone; they like to buy things without any other opinion, if they like it they would buy it without having anybody prejudicing them. Individual decision: As it is individual decision, nobody would be saying anything bad about the clothes. Purchasing choice criteria What customers are looking for at the time of buying clothes? They based their purchase in some factors that finally are the ones that makes someone to take the decision of buying one thing or another. Low Price Comfort Good Design Good Quality Brand Name Does not have any influence in purchasing criteria as nowadays almost all brands are equal. (Information sources and clothing,2012) (See appendix 13) Perceptual Map Low Quality High Price High Quality Low Price INDITEX CORTEFIEL MODALFA CA HM PRIMARK MANGO GAP In order to create the perceptual map, I use my perception about the fashion brands in the world, that is, I collocated each of the company in the position that I perceive. As it can be seen, in the same square we can find HM and Inditex, but for my point of view, although the price of Inditex is more expensive, the quality is much better so that its positioning is greater than HMs one. Apart from this, it can be said that for young people, Cortefiel and Mango are so equal in the quality and in the price, besides this, GAPs and CAs quality is very high, that is, the price and the quality of their clothes are equated. Finally, as for the brands with the lowest quality, although their low price is so attractive for punctual occasions, customers prefer to buy in companies that offer them a major quality. Recommendation I really recommend HM to go to Portugal as it can offer many advantages to HM starting with its geographical location. Although the financial crisis is affecting many consumer, as HM has very low prices Portugal can be a very viable market as young people would be able to get fashion clothes with their low income and as nowadays the physical aspect is gaining importance, HM would find a very good opportunity in Portugal. (About HM, 2012) Appendices Appendix: HM 1980/90 Stores open in Germany and Netherlands. Stores open in France, and the use of celebrities to the advertisements 1947 1977 1976 1974 1968 1964 1952 Sales of cosmetic started. First store opened outside Scandinavia, In London. Listed on the Stockholms Stock Exchange Hennes buy the fish store Mauritz Widforss, and the name is changed to Hennes and Mauritz. First store opened in a foreign country, in Norway. Hennes open in Stockholm First store open in Và ¤steras (Sweedem), with the name of Hennes 2012 Plan to open Bulgaria, Latvia, Malasya, Mexico and Thailand. 2011 HM open in Romania, Croacia and Singapore. 2010 First stores open in Soth korea and Turky. Monki goes to Asia, HM home open in Sweden. 2009 First store open in Russia and in Beijing. HM home is launched, Weekday and Monki open in Germany 2008 First store open in Tokyo. Adquisition of Weekday, Monki and Cheap Monday brands. 2007 First Asian store open in Hong Kong and in Shanghai. Expansion of online sales. COS stores launched. 2006 Major expansion of online and catalogue sales 2004 Initiates designer collaborations with luxury brands 2000 Stores open in US, Spain and in many European countries. HMs presence all over the world HM world map.   Ã‚   300+ stores   Ã‚   200+ stores   Ã‚   100+ stores   Ã‚   50+ stores   Ã‚   20+ stores   Ã‚   10+ stores   Ã‚   1+ stores   Ã‚   Upcoming stores (HHYPERLINK http://en.wikipedia.org/wiki/File:HM_world_map.svgHYPERLINK http://en.wikipedia.org/wiki/File:HM_world_map.svgM world map, Wikipedia, 2012) HM Group HM, as Inditex, is completed by many different brands, that is, HM is a group that is composed by some different brands: HM: It produces a broad and diverse range of fashion for men, women, youth and children, furthermore, it also sales cosmetic, accessories and products for home. COS It offers customers a combination of timelessness and distinctive trends, for both women and men. Monki: It is a very creative brand that offers to the customer the opportunity to express itself. Weekday: It offers urban fashion for men and women always at the best price. Cheap Monday: Cheap Monday combines influences from street fashion and subcultures with a catwalk vibe. HMs expansion strategy HM is so conscious at the time of opening new stores in other countries, that is, it thinks that the stores should make much stronger the brand and attract customer giving them the best shopping experience as possible. When HM is moving to a new country, so as to see if it would be profitable or not to enter in, it analyses the political, economic, demographic, and infrastructural environment. It creates very modern stores in all countries that it establishes its business so as to offer a great shopping time to the customer. Furthermore, it is working in making its stores much more ecological so as to save the world and do not damage it. HM is looking for a great expansion in the future; it is planning to open many new stores in many different countries, so as to create a very strong brand. HM SWOT analyses Strengths Brand recognition: Low Price and style: It has presence in al over the world and people know it because of the fashionable clothes that sale in a very cheap price Operational efficiency: As it has a great control in the logistic area, it is able to have low cost and maintain really good margins. Opportunities Untapped potential in emerging markets: As the lifestyle is changing everywhere, people are much more aware of its physical aspects, so that, the fashion is gaining presence. Internet retailing: The fashion industry is increasing every day, and nowadays with the help of internet they can growth in an incredible manner, it gave them a great opportunity to growth. Weaknesses Reliance on outsourcing: The reliance of Inditex products put HM in critical situation as Inditex appeals much more to customers. Modest presence in emerging markets: It a well-known brand in the whole world, but the major presence is only in Europe and in North America. Threats Non-food expansion of grocery retailers: Many supermarkets like Tesco, are thinking in competing in the clothe industry with HM. Fast fashion becoming more competitive: Its major competitor is Inditex, that also does fast fashion, but new competitors also are appearing very strong (Ryerson, 2009) Vertical Integration HM has a vertical integration strategy in which was pioneer establishing it some years ago. Due to this strategy, the company is now able to collect information about the sales and customers and use it in order to make a better strategy always so as to get more profits for the future and catch much more customer. (Europa.eu,2012) LCCP, GCCP or FCCP? In the case of HM, it can be said that this company is GCCP( Global Culture Cultural Positioning), as they are a multinational that says to the customer that is part of the global family. Although they need to adapt maybe their strategy in each of different country, they sale their brand as a global company; actually all their products are the same in all countries, they offer the same products for the customers of different places, Being the part of the global family is the message that they are selling to the customers mind. (HM, 2012) Appendix: Internationalization Motives There are 2 kinds of motives that prompt the companies to internationalised, Proactive and Reactive motives. In the case of HM there are some points inside those factors that do not have any sense, so only the main points are going to be explained. Proactive Motives Profit and growth goals All companies want to growth, and so as to get it, the best option is to go abroad and establish their brand in new countries. This is one of the main reason why the companies want to internationalized, in order to become bigger and be well known in the whole work. Managerial urge It is a motivation that the managers of the business have; their motivation is to be part of a company that works all over the world. Foreign market opportunities/market information HM could see many opportunities to growth in foreign markets as is a company that have great presence all over the world. However, it is not established in all countries, so if it wants to become a bigger brand, it should observe what opportunities offered each country and see if it is profitable or not. Economies of scale-learning curve Being internationalized, offers HM the advantage of the economies of scale as it could produce high amount of clothes at the same time with very low costs. (Hollensen, S., 2007) Reactive Motives Competitive pressure HM could be scared for example of the competitive pressure of Inditex as it has a great strategy that helps it to continue in the top level. If the company see that other brands are growing all over the world and are gaining customers and getting profits, the not internationalised company also would want to get all that. So for that reason, HM would like to enter in more and more countries so as to be a great company. Domestic market: small and saturated HM was created in Sweden many years ago, but as the market was becoming so small to compete there, it decided to enter in new countries so as to growth its presence. Extend sales of seasonal products As maybe the demand in the home country is not very big and it does not give the opportunity for the company to get the desire profits, they would find new opportunities to get what they want in foreign countries. (Hollensen, S., 2007) Appendix: How to choose the target market? Targeting is the action of evaluating and comparing the different groups of consumers and chooses which is the most suitable for the company. Companies have to base their research in 3 points: Current segment and the growth: It will be enough profitable to the company to centre only in that segment? Competitive intensity and potential competition: If that segment has a great competition, it is suitable to enter in? Compatibility and feasibility: If that segment give problems to the companies, could another company catch them? (Keegan, W.J. and Schlegelmilch, B.B., 2001) When HM creates its brand he had surely been thinking about these points at the time of creating its designs. When the companies are creating their collections they must be thinking on the target market as they are the wanted customers and they should create those clothes appeals to them. Appendix: Market selection Criteria Market Potential Here the company should analyse if the market satisfied completely the customer and also if the customers has the necessary ability to purchase the product that the old retailers offer them. (International market selection, 2004) Market Size: The companies need to observe how much of the market it can expect they could afford. Market growth: They have to observe how much have grown this sector in that country during all the years so as to know if they would find an increase or a decrease in the industry. Competitive Intensity: The Company have to make a great research relating with the competitors of the industry in that country so as to know in what position they are and how strong are the competitors. Entry Barrier: In all countries are entry barriers to foreign companies so as to protect the future of the home country industries. They should make many deals so as to finally get into a new market. Political Environment The government of a country affects a lot the business life because of the changing policies, regulations and laws. Furthermore, the government of each of the country is who choose which businesses will receive protection and which is going to face an open competition. Furthermore, the political stability of a country will affect the action that government will take, and finally that actions will have many influences in an enterprise. (Sirkeci, I. and Cawley, R., 2012) Economic Environment Nowadays the economy has change radically, due to that factor, all countries are now potential targets for every company. When a company has to make research in global marketing, the economy dimension of the world is crucial as it has great influence in this point. (Keegan, W.J., Schelegelmilch, B.B., 2001) Demographic Structure The company should observe how has change the demographic in the objective country so as to control the evolution of the Target customer. Purchasing Power It has to know how is the purchasing power of the objective customer so as to know if they are going to get benefits or loses in that country. Infrastructure The retailers need to observe if the infrastructure of the country is good or not in order to build factories and stores in that country. The country must have strong infrastructure so as to build powerful companies, strong social, economic, aerialà ¢Ã¢â€š ¬Ã‚ ¦infrastructure. Appendix: Philippines and Portugal So as to choose the most appropriate country to enter in, many things must be analysed as it can be seen in the paper. However, not only those shown points are important, there many other things like the GDP, unemployment rate, population, innovationà ¢Ã¢â€š ¬Ã‚ ¦ that should be take into account when an enterprise want to be opened in that country. Philippines Population: 93,6millions GDB per capita: 2,007$ Infraestructure: 3,1 Macroeconomic environment: 5 Goods market efficiency: 4,1 Having a look to these different score between 1-7, it is clear that Portugal is much more secure country to establish their company. Although the most relevant dates had been explained before in the pages, these are also very important at the time of choosing the country to enter in. So finally, Portugal is the country that will be analysed for the report. Labor market efficiency: 3,9 Financial market development: 4 Technological readiness: 4,6 Portugal Population: 10,7 millions GDP per capita: 21,559$ Infraestructure: 5,5 Macroeconomic environment: 4,2 Goods market efficiency: 4,3 Labor market efficiency: 3,8 Financial market development: 4 Technological readiness: 5,3 (The Global Competitiveness report, 2012-2013) Appendix: Portugal Political Environment Portugal has a constitutional republic and a parliamentary system in which a semi presidential regime is established. The prime minister is elected every four years and is the person who led the government, furthermore, the president of the government is elected every five years. (Doing business in Portugal, 2012) Economic Environment There can find many industries that have established their main company in Portugal, for example, in the case of Inditex, it has one factory there, as the production is cheaper than in Spain. But although been a developed and high income country, it has the lowest GDP in Western Europe, and besides, the population has the lowest purchasing power of the European Union. (Economic of Portugal, Wikipedia, 2012) Regulatory Environment The Law 18/2003 In Portugal is create to maintain a competitive economy, not to have an unfair competitive and so heavy one. The law prohibited the company to make agreements that would affect the competition between economic agents in national territory. In addition to this, the companies are not allowed to make a very aggressive competition so as not to affect the sector in that country. (Doing business in Portugal, 2012) Fashion industry Nowadays the textile industry in Portugal represents just under the 10% of outputs. The situation in Portugal is not the best, but the companies that are surviving are having great profits, so people are seen as an optimist market. Many different brands produce their clothes in Portugal like Fred Perry, Inditex, Paul Smith because the process is not as expensive as in other European countries, , however, although the industry is surviving, all the companies has suffered losses during the financial crisis. Every type of industry are suffering now due to the 2008 financial crisis, in many countries many companies closed their factories, nevertheless, the textile industry in Portugal is growing up again ,so slowly, but is growing. Every brand are getting now profits, so for HM it could be a great opportunity as the industry is having good results nowadays. Besides, it must be said that HMs strategy is very similar to Inditex ones, its clothes are so cheap and finally a country that is s uffering a lot because of the crisis , population wants to have the opportunity to buy cheap fashionable clothes. Inditex is having great results in the country, so as HM prices are cheaper, why it would not get many profits? Portugal as I said, can offer HM many great advantages. (UK reuters, 2012) Barriers to enter in country There many barriers in all countries for different companies that want to establish their brand there are (Hollensen, S., 2007): General Market Risks The main barriers are the great competitiveness that HM could find in Portugal, the different culture and language, because the Swedish and Portuguese people are so different at the time of working and also the language is totally different. In addition to this, it is no easy to find a new distributor in a foreign country, they should make alliances an all of that work so as to get a great position, and finally, it must be said that it is a very difficult work to adapt all the company for that new culture and make a great company overseas. Commercial Risks Although Portugal is in Europe too, there are always delays in the delivering of the export products or some damages in them. Beside this, there are always changes in rates and that could have a great influence in the cost of a company. Political Risks This subject is a little bit special; companies have to take caution as politics have great influences in all countries. HM have to take into account how is the law of the exports in Portugal, what type of restrictions have impose the government, the thoughts of the citizensà ¢Ã¢â€š ¬Ã‚ ¦ Opportunities of entering in the Portugal Investing in Portugal it would give companies many advantages for many different reasons (Doing business in Portugal, 2012): Strategic access to market Due to the Portugal economic openness and also because of its strategic geographical position it can offer great opportunities to different companies between EU and also different markets. As it has relations with Brazil and is near Africa, it offers great advantages so as to make exports and imports. Cost competitive, qualified and flexible workforce The Portuguese employers are known for having great attitudes at the time of adapting their self to new technologies, strategies and so on. Excellent environment to live and work It is a country that offers the companies very secure areas and ensure the security for their production, and so on as it is very pacific place. Infrastructure As during the last year Portugal has made great investment so as to modernizing its communication infrastructures, it is great country to establish a company as it can be adapted very easily to the new technologies that the company will bring with it. Appendix: Competitors Threats of New entrance Rivalry among existing competitors Threat of Substitute products or services Bargaining power of buyers Bargaining power of suppliers (Keegan, W.J. and Schlegelmilch, B.B., 2001) Market 5 forces Referring to HM, although it is a great company, its major competitor is doing everything much better than it does. HM it would be the new entrance in that country and of course all those competitors like Inditex, Cortefiel and so on, would be threat of it as they would need to fight with one more company. However, knowing that new entrance, those companies may start making much more deals with the suppliers so as to have the ability to offer better products and service to their customers and not lose them. Finally, HM has a great positive factor to the consumers that could be a great advantage to its competitors. It makes many alliances with famous designers like Versace, Moschinoà ¢Ã¢â€š ¬Ã‚ ¦ in order to create new collection that are attractive to young consumers as they feel with higher status. Inditex should be worry about that as luxury brands are so attractive to consumers, but if it continuous doing a hard work it will be as everywhere the winner of the sector also in Portu gal. Appendix: ASOS ASOS is an online beauty store that provides the customer many products of different brands in very cheap prices. That is, the consumer can buy in the same website clothes from many different brands like Adidas, Armani, Topshopà ¢Ã¢â€š ¬Ã‚ ¦ it sales hundreds of brands, thats why it became so attractive to the customer, because it can find in the same place clothes from everywhere. ASOS was created firstly in United Kingdom in 2000, but them while it was gaining presence in whole Britain; it started going abroad and gaining presence in many countries of Europe. After that, the market of US was prepared to ASOS arrival as everyone wants to have the opportunity to buy many brands product in the same place. (ASOS, 2012) Appendix: MOFALDA Modalfa is a Portuguese fashion brand that offer the customer very fashionable clothes in a cheap prices. In Portugal, as I explained before, it is a great competitor for HM as it offers the customer similar opportunities as HM does. (Modalfa, 2012) Appendix: CORTEFIEL Cortefiel is the first brand created by Cortefiel group in 1946, which offer the customer an elegant and comfortable style with very high quality. With this personal style, Spanish brand has open its road for many countries and it is very strong competitor for many other companies. Its target customer is based on men and women between 35-45 years, and although HM is addressed to young people, finally all type of consumers are important for every company. (Cortefiel, 2012) Appendix: CA CA is a fashion company that has presence in 20 different countries of Europe. People have a very good perception about CA, it offers 10000 different products in all the countries, and although its high prices, the products have very high quality, the clothes lasts for years so people do not mind to pay more for those clothes. (CA, 2012) Appendix: Inditex The Inditex group is the most powerful competitor of HM. Inditex has many different brands inside, that are very famous and makes it the more and more strong everyday: ZARA: Zara has presence in 85 countries and it has opened 1671 stores in the best places of the cities. For Zara there is no any limit, they want to be in all the countries of the world in the future, and due to its great strategy it can get it as it is opening new stores every day. Pull Bear: It was create in 1991 especially for young people as it has very juvenile style. Is it one of the most profitable brand in terms of Urban clothes as every young people go there to get urban style clothes. Massimo Dutti: It has 567 stores spread in 53 different countries. It offers Urban and casual styles both for men and women, its target market is based on men and women adults, thats why the growth of the prices and the change in the style comparing with other brands. Bershka: It was launched in 1998 and nowadays it has 839 stores in 63 different countries, and as it is known, it appeals basically to the young target market. Stradivarius: It produces clothes, accessories, shoesà ¢Ã¢â€š ¬Ã‚ ¦ and its clothes are combination of elegant and hippie clothes that appeal a lot for young people. Oysho: Oysho sells the latest fashion trends in womens lingerie and intimate apparel Zara Home: It is specialised in home decoration and linen things that attract so much to women because of it reasonable prices. Uterqà ¼e: It is the newest brand of Inditex and it is the most expensive brand of the group. (Inditex group, 2012) Zara is the most powerful brand of the group, is the main competitor of HM alone as I said. In the above image appear where Zara has its stores. (Zara targetmap, 2012) Appendix: Customers The culture in which the consumers have been grew up have many influences in the p