Emerging Accounting Issues Research Paper Example | Topics and Well Written Essays - 1500 words

Emerging Accounting Issues - Research Paper Example These issues are supposed to be in line with the FASB Accounting Standards Codification. This paper seeks to the highlight the role of EITF and its relationship with entrepreneurial entities in the US. Question #1 The EITF was designed to publicize the implementation guidance of sound accounting principles within the framework of the Accounting Standards Codification (ASC). This was meant to reduce diversity on a timely basis, and to minimize the need for the FASB to put effort and spend time in addressing narrow implementation, and application (Wahlen, Jones, & Pagach, 2012). The EITF was meant to create more space for the FASB to delegate on other issues while the EITF dealt with consistent emerging issues that can be analyzed within the GAAP. A common relationship that exists between the FASB and EITF apart from the fact that EITF was formed from the recommendations of the FASB is the EIFT members. Members of this agency are drawn from a cross section of the FASB work force in its various constituencies. These personnel include preparers, auditors and financial statement users. The EITF is designed to act as a taskforce that constitutes individuals with the ability to identify emerging issues before they manifest themselves as widespread divergent practices that become entrenched. This is to ensure that accounting principles and practices that do not serve the best interests of the public are not left unregulated. This gives the EITF mandate to institute regulatory measures and protocols that ensure a certain business entity adheres to standard practice. The responsibilities of the EITF are tandem with those of the FASB; in the sense that actions that cannot be accomplished by EITF are taken up by the FASB. EITF’s effectiveness in finding resolutions is pegged on its ability to identify emerging accounting and financial issues in a timely manner in order affect its regulatory role competently (Bragg, 2012). The agency’s resolution formulation i s founded on the principles of consultative dialogue with the stakeholders and relevant professionals in the fields of financial accounting. To this end, EITF holds public meetings regularly to deliberate on new issues and receive input from proposals and recommendations it ought to make. As defined by its composition, the EIFT best practices, proposals and recommendations are viewed as the best for the benefit of the public good. Constitution of accountants from large accounting firms means that all the current trends in practice are cognizant with EITF’s responsibilities and functions. EITF achieves effective resolution of emerging issues by specifically developing answers and solutions to each emerging issue. This is because experienced observation has led to the conclusion that the development of an encompassing remedial strategy does not guarantee overall effectiveness. Best practice and resolution of emerging accounting issues individually has been cited as the best way EITF effectiveness and efficiency. Question #2 The EITF issue No. 13-C is concerned with the presentation of unrecognized tax benefit when a net operating loss carry-forward or tax credit carry-forward exists (Hyman, 2010). During the presentation of a statement of financial position, revelation of unrecognized tax benefits on income tax is not explicitly mandatory. There exist diverse practices when it comes to the revelation

Storge Art History Essay Essay Example for Free

Storge Art History Essay Essay Storge, the Greek word for familial love, is the title of the art exhibition. Consisting of six works of art, of varying mediums, all but one from the modern era, this art show is meant to project love of family, and the feelings it may bring, whether they are joy or anguish. All the pieces in the show are meant to evoke maternal or paternal feelings in the viewers, and when combined, the pieces are meant to show the journey of parenthood. The duality of the show should be clear with the contrast between some of the happier pieces, such as The Bath, by Cassat, or The Cradle, by Morisot, and some of the darker works, like Migrant Mother, by Lange, and the very famous Pieta, by Michelangelo. The exhibition is also supposed to demonstrate the timelessness of storge, that no matter what century it is, feelings of parenthood are always powerful. Each piece will be placed on its own in a large plain room, and the viewers will walk from one room the next in a sort of chronological order, illustrating the journey of a child’s growth, and how it may affect their parents. The first work shown is The Cradle, and was painted in 1872 using oil on canvas, by Impressionist artist, Berthe Morisot. The piece is of Morisot’s sister Edma gazing at her sleeping baby daughter, and is a beautiful depiction of true motherly love. Morisot used her sister Edma as a model in several other works, like Young Woman Seated at a Window, however, the most powerful works, I found, were the depictions of motherhood, of Edma with her children, such as Hide-and-Seek or On the Grass. The Cradle instills a maternal sense in most viewers, which, after closer inspection seems to be due to the way Morisot had positioned her sister. Edma’s hand drawing the curtain over the cradle, partially obscuring the baby from view creates a feeling of intimacy, and shows the traditional protectiveness a mother has for her child. While the colours that Morisot chose create a somewhat somber feeling, the piece isn’t quite sad. It projects a sense of contentment and serenity, especially coming from the mother’s expression. Some have detected a slight sense of longing in the mother’s eyes, possibly wishing to be able to keep her child safe like this forever, but overall, Morisot creates a peaceful atmosphere evoking motherly sensations in the viewers. The Bath (1892), by Mary Cassat, is another oil on canvas Impressionist painting, also depicting a mother and child. The child in this piece is a few years older than the baby in Morisot’s The Cradle, demonstrating the show’s idea of a child’s growth. Some have described Cassat’s series of pieces showing mother and child as â€Å"largely unsentimental†, however, there is an undeniable feeling of closeness between the two figures, a mother and a daughter. The body language of the mother shows tender care for her daughter, as she gently washes her child’s toes during bathtime. The child, mostly naked, sitting on her mother’s lap is a picture of innocence and vulnerability. The mother cradling her child, holding the girl on her lap with an arm around her hip, creates an image of quiet protectiveness similar to The Cradle. The effect of putting The Bath after Morisot’s piece symbolizes the strong love that mother’s have for their children, because they are both pieces that show the strong bond between parent and child. The painting in the next room after The Bath, is The Banjo Lesson, painted using oil on canvas in 1893, by Henry Ossawa Tanner, a prominent African-American Impressionist painter. This piece shows a black father or grandfather with a young boy on his lap, teaching the boy to play the banjo. Compared with the two works that came before it, The Banjo Lesson shows an even closer bond between parent and child. The closeness of the two figures shows a strong familiarity between them, and again, a feeling of intimacy and protectiveness. The child stands between the man’s legs, leaning against his knee and torso, studiously trying to play a banjo, that’s too big for him, emphasizing his youth and frailty. The man, old and weather, intently watches the child’s delicate fingers, while supporting the neck of the instrument. This painting symbolizes the sharing of knowledge between parent and child, which is a big part of the parental journey. Though there are heavy shadows on the figures’ faces, the concentrated expressions are obvious, and despite that Tanner used mostly darker colours for the foreground, the lighter background, suggesting a fireplace off to the side, creates a feeling of physical warmth, combined with the heartwarming feeling the piece brings. The next three pieces of the Storge show shift the feeling from maternal or paternal warmth, to a slightly sadder sort of feeling. Coming after The Banjo Lesson, is a series of black and white photographs, taken in 1936, Nipomo, California, by Dorothea Lange, called Migrant Mother. The photos all show a poor pea picker, Florence Owens Thompson, the mother of seven children, wearing looks of worry and extreme sadness. All the photos in the set are extremely powerful, because of the feeling of desperation and heartache they generate in viewers of the pictures. At the time, Thompson and her kids had been existing off of frozen vegetables from the field and any birds that her children could kill. The children are positioned differently from photograph to photograph, but the expression on the mother’s face remains the same. It is a mixture of different emotions: disappointment, that she was unable to give her children a proper home; deep concentration, trying to find a way to make a better life for her family; serious concern, about how to make ends meet, where their next meal would come from; and tiredness, physically and mentally exhausted. In most pictures, she cradles her infant, while her other children lean on her. The body language of all the figures represents how a parent is a support system for the child, no matter how exhausted they are. The next work in the Storge exhibition is Arrangement in Grey and Black: Portrait of the Painter’s Mother, painted by James McNeill Whistler, in 1871. The oil on canvas, Impressionist piece shows, as the title dictates, the artist’s mother. At first glance, I had assumed, as did many others, that the mother was at her child’s funeral. It is a very somber picture, the woman wearing all black, clearly old, seeming vulnerable and sad. With some research, I learned that is definitely not what happened. Whistler’s mother had, apparently, sat in on for the portrait when the model became sick. It’s interesting how this piece shows a different sort of familial love. Rather than parent to child, it’s child to parent. Whistler managed to really evoke his mother’s Protestant character with the pose, expression, and colours that he used. There is exceptional attention to detail when it comes to his mother’s face, which kind of symbolizes their relationship. He would have to be very close to her to capture her character in his art, and even to physically recreate her face. I also detected a slight feeling of worry on Whistler’s part, with his mother aging. She had been standing at the start of the portrait, but she had to sit down due to her frailty. So while I did detect, after learning of Whistler’s intentions, a feeling of peace and contentment in the painting, I also felt the feeling of sadness that a child has when the realize they don’t have very much time left with their parent. The last piece, though it breaks from the vaguely chronological order of the show, is arguably the most powerful depiction of mother and son, not just in the show, but ever. Michelangelo’s Pieta, carved from Carrara marble, completed in 1499, depicts every parent’s worst nightmare, the death of a child. Mary holds Jesus’ lifeless body on her lap after the Crucifixion, cradling him in the same way she has been shown cradling Jesus as an infant. Her palms are turned upward as if asking why God would take her son from her, especially in such a violent way. Her face, a picture of numbness and vulnerability, combined with the body language of the two figures creates a sense of a very natural relationship, and shows the bond that was shared between Mary and her son. This piece evokes a very strong reaction in all viewers, of despair and empathy. Regardless of religious background, people have been known to break down into tears at the sight of Pieta, struck by what it would feel like to lose a child. Storge is meant to elicit a strong reaction in all viewers, not just parents. The pieces chosen for this exhibit were meant to show the best and worst events that could occur during parenthood, from cradling your toddler, to cradling your slain child. Viewers should go from craving the bond of parent and child at the beginning of the show, to feeling the loss of a child by the end of it. The artists chosen for this were mostly Impressionist, but I find the most powerful pieces, Migrant Mother by Lange and Pieta by Michelangelo, came from opposite ends of the time spectrum. This shows the timelessness of the journey of parenthood.

A Passage to India Essay -- Literary Analysis

E.M. Forster, born into a middle-class family in London, was a humanist and an English writer famous for his literary works which called attention to the hypocrisy (present in the time in which he lived). In his novel A Passage To India, Forster explores the relationship between and within the Anglo-Indian and Native-Indian communities under British Imperialism and expounds on the sins which its members commit against the humanistic values of sympathy and understanding. Additionally, in A Passage to India Forster reflects the relationship phases which occur between his characters through the use of the three main divisions -- Mosque, Caves, and Temple. The First division Mosque, a Muslim place of worship, is set in the fictional city of Chandrapore and brings about the first stage of human confrontation --Introduction. One of the first introductions Forster makes to the reader is the division of the Indian and British cultures. He does this by describing Indian Chandrapore to be a place where the â€Å"streets are mean, the temples ineffective, and though a few fine houses exist they are hidden away in gardens or down alleys whose filth deters all but the invited guest.† (Forster 3) while describing British Chandrapore â€Å"to be a totally different place. It is a city of gardens. It is no city, but a forest sparsely scattered with huts. It is a tropical pleasaunce washed by a noble river† (Forster 4). The idea of ‘introductions’ is further explored in Dr. Aziz’s visit to the mosque which lets â€Å"loose his imagination..where his body and thoughts have found their home† (Forster 16), whe re the â€Å"many small sounds [of the] English...amateur orchestra...Hindus drumming...owls† (Forster 17), all diverse in nature, echoed through a similar space... ...d apart; the earth didn’t want it, sending up rocks through which riders must pass single file; the temples, the tanks the jail, the place, the birds, the carrion, the Guest House...didn’t want it, they said...’no, not yet,’ and the sky said, ‘No, not there’†(Forster 362). Works Cited Forster, E. M. A Passage To India. New York: Harcourt, Brace and, 1924. Print. "Mosque, Cave, Temple, and a Few Comments on the Weather." Shmoop. Web. 11 Apr. 2012. . "The Structure of E. M. Forster's "A Passage to India"" Your Knowledge Has Value. Web. 11 Apr. 2012. . "A Passage to India." SparkNotes. SparkNotes. Web. 11 Apr. 2012. .

An Inspector Calls & play Essay

Written by J. B. Priestley in 1945, An Inspector Calls is a play that follows the story of the Birling Family and their dealings with a woman, Eva Smith. The Birlings are a wealthy family and are happily celebrating an engagement when their evening is rudely interrupted by a police Inspector investigating the death of a working class girl. Throughout the course of the evening, the Inspector deftly uncovers their dirty little secrets and each of their involvements in the girl’s death. The play is set in an industrial town in the Midlands called Brumley. During 1912 in the Edwardian era, when the play was set, life was hard for the poor and even harder for women. There was very little help available for people and only the very desperate were given aid and even then they were sometimes not given enough. The local workhouse was available for the sick, old or handicapped but this was an unpleasant place. Women in 1912 were treated as inferior and they could not often do what men could; they were not allowed to vote, they were unlikely to go to university and get decent job and they were expected to give up their jobs once they were married. They did not have the same rights as men. The play starts with a long set of stage directions from which we learn a lot about the Birling family. They are wealthy as they employ a maid. It is also suggests that they are strongly ruled by their social duties and roles because it is said that Mrs Birling is ‘socially superior’ to Mr Birling suggesting that society plays a big role in the family’s life. This is further suggested by the fact that the men wear ‘tails and white ties’ to a family dinner signifying that the family are very proper and must be formal at all times – even in an informal setting. Even though it is quite formal, they are quite happy and cheerful as they have been celebrating a special occasion. The atmosphere is shown by the lighting which should be ‘pink and intimate’ hinting at a happy care-free family feel. However, when the Inspector comes in, the lighting should be harsher as the entrance of the Inspector destroys the family atmosphere and creates a harsh atmosphere.

Project Report

A Summer Project Report on â€Å"Create Awareness about Whirlpool Brand of Accessories and Purifier in the Market and Design a plan to make them a household usage item† Towards partial fulfillment of Master of Business Administration (MBA) (affiliated to U. P. Technical University, Lucknow) Submitted To:- Submitted By: Mrs. Smriti Srivastava Ashok Kumar Gupta Lecturer MBA IIIrd Semester NIEC, Lucknow 2007-2009 PREFACE Perception of consumer regarding promotional tools of any company entirely depends upon awareness of individuals. Besides these, the availability of right tools to the right consumer at the right place with the right communication are need of the hour. It is the needless to say that the planning, selling and serving he consumer play an important role in the respect. Chance in promotional tools, product line, quality, shape, size and design price channel of distribution etc. are made on the basis of information and choice picked up from the market through constant and incessant research. In order to take decision market would constantly be monitored to have needful information for necessary feed back in the rend of the market. As such the marketing research would be an effective tool of measuring the consumer aspiration and perception. Not only thi, it would also provide a link between then corporate environment and marketing organization. The timely marketing research, thus may be viewed as in evitable tool used an aid to tackle the ensuring tiny and tall problems in marketing . I am sanguine , the finding of the survey would be of immense importance and value for the WHIRLPOOL India Pvt. Ltd, in formulating their marketing strategies and policies. (Ashok Kumar Gupta) ACKNOWLEDGEMENT Really, it is a matter of profound to me to have an opportunity to undergoes summer training at WHIRLPOOL India Pvt. Ltd. In Lucknow. Undoubtedly, it is also of paramount important to thank Mr. Talha Ismile ( Marketing manager), WHIRLPOOL India Pvt. Ltd. , Lucknow who extended his kind cooperation by giving guideline and tips about how to survey the market. I would like to give my special thanks to Mrs. Smriti Srivastava (Lecturer, Dept. of Business Administration, NIEC, Lucknow) he offered time and vital encouragement when I needed it most in Lucknow. The satisfaction and euphoria that accompany the successful completion of any work would always remain incomplete unless we mention the valuable cooperation and assistance of those people, who as an expression of gratitude, constant guidance and encouragement , served as a beacon- lit and crown our efforts with success. IO am sanguine, the finding of the survey would be of immense importance and value for the ), WHIRLPOOL India Pvt. Ltd. , Lucknow in formulating their marketing strategies and policies. EXECUTIVE SUMMARY I started my training with ), WHIRLPOOL India Pvt. Ltd. , Lucknow where I thoroughly studied the current create an awareness about whirlpool brand of accessories and purifier in the market and design a plan to make them a household usage item. In order to complete my research. I look a Lucknow district where I take survey and display all whirlpool Accessories and New Launch R. O. Based System Water Purifier into the prime location. I received some positive response from the customers as customer has shown a very keen interest in Accessories and also in R. O. Based System Water Purifier. I found out that most of the customer where not aware about Whirlpool Accessories and R. O. Based System Water Purifier. My research report contains company profile analysis finding, conclusion recommendation etc. I conclude that most of the people were not aware, hence proper advertisement should be taken to promote the Whirlpool Accessories. TABLE OF CONTENT ? PROBLEM DEFINITION ? OBJECTIVE OF THE STUDY ? COMPANY PROFILE ? RESEARCH METHODOLOGY ? DATA ANALYSIS ? FINDING ? SUGGESTIONS & RECOMMENDATIONS LIMITATIONS ? SWOT ANALYSIS ? CONCLUSION ? ANNEXURE ? BIBLIOGRAPHY PROBLEM DEFINITION In Whirlpool studying about methods for marketing of water purifier and accessories with respect to its competitors The first motive of the company is to aware about the impurities of water and TDS level which is most probably unknown by the people and tell the difference between RO (Reverse Osmosis) and UV (Ultra Violet) And which system is useful for the consumer it d epends upon the TDS level of the water and minerals and impurity found in the water at present Indian Government recommended the TDS level of water for Human consumption is 120-140 and if it is near about 150 to 170 there is no need for RO water purifier. But if it is more than 180 then it is strongly recommended that RO technology can reduce the TDS level of water there is no use of UV technology In accessories Whirlpool introduces a wide range for products which is very useful for Home Appliances. Most of the cases it is seemed that appliance can not give 100% satisfaction to its users due to the carelessness or not giving right advice to users. People use costly appliance but not uses the recommended thing with product. Which should be harmful for appliance and this cause to be a big fault. In accessories there are so many products which increase the efficiency of appliances and increase its life with very minimum cost. And there are so many products which can be use in twice way i. e. refrigerator and microwave oven the products are cilico tray and neat and fresh kit. RESEARCH OBJECTIVE The Research Objective is to prepare a model which will give the maximum leverage to marketing to its product and establish Whirlpool as a Market leader in both segments. To fulfill the objective of Research When Whirlpool launched this series of Water Purifier and Accessories the advertisement was done by company at television and make a display of the water purifier units at every place where dealers have whirlpool products. And when the technician goes for installation of the machinery or repair it he display the same. It is also the study of competitors who are selling Water Purifier and accessories and what method and marketing strategy they are using to selling their products. By studying that we can get the method which is useful for selling the whirlpool products. So the first thing is to get the information about other companies who are selling the accessories and water purifiers. For that purpose we met the marketing executives and service engineers of other companies like IFB, LG and SAMSUNG. So their preference is to give maximum quality and proper services to its consumers after sale. SOME MAJOR OBJECTIVES OF STUDY 1. To study the current market of Lucknow . 2. To study the awareness level of customer about the WHIRLPOOL accessories and water Purifier. 3. To suggest how can sell of water purifier increase in market. COMPANY PROFILE Project Report A Summer Project Report on â€Å"Create Awareness about Whirlpool Brand of Accessories and Purifier in the Market and Design a plan to make them a household usage item† Towards partial fulfillment of Master of Business Administration (MBA) (affiliated to U. P. Technical University, Lucknow) Submitted To:- Submitted By: Mrs. Smriti Srivastava Ashok Kumar Gupta Lecturer MBA IIIrd Semester NIEC, Lucknow 2007-2009 PREFACE Perception of consumer regarding promotional tools of any company entirely depends upon awareness of individuals. Besides these, the availability of right tools to the right consumer at the right place with the right communication are need of the hour. It is the needless to say that the planning, selling and serving he consumer play an important role in the respect. Chance in promotional tools, product line, quality, shape, size and design price channel of distribution etc. are made on the basis of information and choice picked up from the market through constant and incessant research. In order to take decision market would constantly be monitored to have needful information for necessary feed back in the rend of the market. As such the marketing research would be an effective tool of measuring the consumer aspiration and perception. Not only thi, it would also provide a link between then corporate environment and marketing organization. The timely marketing research, thus may be viewed as in evitable tool used an aid to tackle the ensuring tiny and tall problems in marketing . I am sanguine , the finding of the survey would be of immense importance and value for the WHIRLPOOL India Pvt. Ltd, in formulating their marketing strategies and policies. (Ashok Kumar Gupta) ACKNOWLEDGEMENT Really, it is a matter of profound to me to have an opportunity to undergoes summer training at WHIRLPOOL India Pvt. Ltd. In Lucknow. Undoubtedly, it is also of paramount important to thank Mr. Talha Ismile ( Marketing manager), WHIRLPOOL India Pvt. Ltd. , Lucknow who extended his kind cooperation by giving guideline and tips about how to survey the market. I would like to give my special thanks to Mrs. Smriti Srivastava (Lecturer, Dept. of Business Administration, NIEC, Lucknow) he offered time and vital encouragement when I needed it most in Lucknow. The satisfaction and euphoria that accompany the successful completion of any work would always remain incomplete unless we mention the valuable cooperation and assistance of those people, who as an expression of gratitude, constant guidance and encouragement , served as a beacon- lit and crown our efforts with success. IO am sanguine, the finding of the survey would be of immense importance and value for the ), WHIRLPOOL India Pvt. Ltd. , Lucknow in formulating their marketing strategies and policies. EXECUTIVE SUMMARY I started my training with ), WHIRLPOOL India Pvt. Ltd. , Lucknow where I thoroughly studied the current create an awareness about whirlpool brand of accessories and purifier in the market and design a plan to make them a household usage item. In order to complete my research. I look a Lucknow district where I take survey and display all whirlpool Accessories and New Launch R. O. Based System Water Purifier into the prime location. I received some positive response from the customers as customer has shown a very keen interest in Accessories and also in R. O. Based System Water Purifier. I found out that most of the customer where not aware about Whirlpool Accessories and R. O. Based System Water Purifier. My research report contains company profile analysis finding, conclusion recommendation etc. I conclude that most of the people were not aware, hence proper advertisement should be taken to promote the Whirlpool Accessories. TABLE OF CONTENT ? PROBLEM DEFINITION ? OBJECTIVE OF THE STUDY ? COMPANY PROFILE ? RESEARCH METHODOLOGY ? DATA ANALYSIS ? FINDING ? SUGGESTIONS & RECOMMENDATIONS LIMITATIONS ? SWOT ANALYSIS ? CONCLUSION ? ANNEXURE ? BIBLIOGRAPHY PROBLEM DEFINITION In Whirlpool studying about methods for marketing of water purifier and accessories with respect to its competitors The first motive of the company is to aware about the impurities of water and TDS level which is most probably unknown by the people and tell the difference between RO (Reverse Osmosis) and UV (Ultra Violet) And which system is useful for the consumer it d epends upon the TDS level of the water and minerals and impurity found in the water at present Indian Government recommended the TDS level of water for Human consumption is 120-140 and if it is near about 150 to 170 there is no need for RO water purifier. But if it is more than 180 then it is strongly recommended that RO technology can reduce the TDS level of water there is no use of UV technology In accessories Whirlpool introduces a wide range for products which is very useful for Home Appliances. Most of the cases it is seemed that appliance can not give 100% satisfaction to its users due to the carelessness or not giving right advice to users. People use costly appliance but not uses the recommended thing with product. Which should be harmful for appliance and this cause to be a big fault. In accessories there are so many products which increase the efficiency of appliances and increase its life with very minimum cost. And there are so many products which can be use in twice way i. e. refrigerator and microwave oven the products are cilico tray and neat and fresh kit. RESEARCH OBJECTIVE The Research Objective is to prepare a model which will give the maximum leverage to marketing to its product and establish Whirlpool as a Market leader in both segments. To fulfill the objective of Research When Whirlpool launched this series of Water Purifier and Accessories the advertisement was done by company at television and make a display of the water purifier units at every place where dealers have whirlpool products. And when the technician goes for installation of the machinery or repair it he display the same. It is also the study of competitors who are selling Water Purifier and accessories and what method and marketing strategy they are using to selling their products. By studying that we can get the method which is useful for selling the whirlpool products. So the first thing is to get the information about other companies who are selling the accessories and water purifiers. For that purpose we met the marketing executives and service engineers of other companies like IFB, LG and SAMSUNG. So their preference is to give maximum quality and proper services to its consumers after sale. SOME MAJOR OBJECTIVES OF STUDY 1. To study the current market of Lucknow . 2. To study the awareness level of customer about the WHIRLPOOL accessories and water Purifier. 3. To suggest how can sell of water purifier increase in market. COMPANY PROFILE Project Report A Summer Project Report on â€Å"Create Awareness about Whirlpool Brand of Accessories and Purifier in the Market and Design a plan to make them a household usage item† Towards partial fulfillment of Master of Business Administration (MBA) (affiliated to U. P. Technical University, Lucknow) Submitted To:- Submitted By: Mrs. Smriti Srivastava Ashok Kumar Gupta Lecturer MBA IIIrd Semester NIEC, Lucknow 2007-2009 PREFACE Perception of consumer regarding promotional tools of any company entirely depends upon awareness of individuals. Besides these, the availability of right tools to the right consumer at the right place with the right communication are need of the hour. It is the needless to say that the planning, selling and serving he consumer play an important role in the respect. Chance in promotional tools, product line, quality, shape, size and design price channel of distribution etc. are made on the basis of information and choice picked up from the market through constant and incessant research. In order to take decision market would constantly be monitored to have needful information for necessary feed back in the rend of the market. As such the marketing research would be an effective tool of measuring the consumer aspiration and perception. Not only thi, it would also provide a link between then corporate environment and marketing organization. The timely marketing research, thus may be viewed as in evitable tool used an aid to tackle the ensuring tiny and tall problems in marketing . I am sanguine , the finding of the survey would be of immense importance and value for the WHIRLPOOL India Pvt. Ltd, in formulating their marketing strategies and policies. (Ashok Kumar Gupta) ACKNOWLEDGEMENT Really, it is a matter of profound to me to have an opportunity to undergoes summer training at WHIRLPOOL India Pvt. Ltd. In Lucknow. Undoubtedly, it is also of paramount important to thank Mr. Talha Ismile ( Marketing manager), WHIRLPOOL India Pvt. Ltd. , Lucknow who extended his kind cooperation by giving guideline and tips about how to survey the market. I would like to give my special thanks to Mrs. Smriti Srivastava (Lecturer, Dept. of Business Administration, NIEC, Lucknow) he offered time and vital encouragement when I needed it most in Lucknow. The satisfaction and euphoria that accompany the successful completion of any work would always remain incomplete unless we mention the valuable cooperation and assistance of those people, who as an expression of gratitude, constant guidance and encouragement , served as a beacon- lit and crown our efforts with success. IO am sanguine, the finding of the survey would be of immense importance and value for the ), WHIRLPOOL India Pvt. Ltd. , Lucknow in formulating their marketing strategies and policies. EXECUTIVE SUMMARY I started my training with ), WHIRLPOOL India Pvt. Ltd. , Lucknow where I thoroughly studied the current create an awareness about whirlpool brand of accessories and purifier in the market and design a plan to make them a household usage item. In order to complete my research. I look a Lucknow district where I take survey and display all whirlpool Accessories and New Launch R. O. Based System Water Purifier into the prime location. I received some positive response from the customers as customer has shown a very keen interest in Accessories and also in R. O. Based System Water Purifier. I found out that most of the customer where not aware about Whirlpool Accessories and R. O. Based System Water Purifier. My research report contains company profile analysis finding, conclusion recommendation etc. I conclude that most of the people were not aware, hence proper advertisement should be taken to promote the Whirlpool Accessories. TABLE OF CONTENT ? PROBLEM DEFINITION ? OBJECTIVE OF THE STUDY ? COMPANY PROFILE ? RESEARCH METHODOLOGY ? DATA ANALYSIS ? FINDING ? SUGGESTIONS & RECOMMENDATIONS LIMITATIONS ? SWOT ANALYSIS ? CONCLUSION ? ANNEXURE ? BIBLIOGRAPHY PROBLEM DEFINITION In Whirlpool studying about methods for marketing of water purifier and accessories with respect to its competitors The first motive of the company is to aware about the impurities of water and TDS level which is most probably unknown by the people and tell the difference between RO (Reverse Osmosis) and UV (Ultra Violet) And which system is useful for the consumer it d epends upon the TDS level of the water and minerals and impurity found in the water at present Indian Government recommended the TDS level of water for Human consumption is 120-140 and if it is near about 150 to 170 there is no need for RO water purifier. But if it is more than 180 then it is strongly recommended that RO technology can reduce the TDS level of water there is no use of UV technology In accessories Whirlpool introduces a wide range for products which is very useful for Home Appliances. Most of the cases it is seemed that appliance can not give 100% satisfaction to its users due to the carelessness or not giving right advice to users. People use costly appliance but not uses the recommended thing with product. Which should be harmful for appliance and this cause to be a big fault. In accessories there are so many products which increase the efficiency of appliances and increase its life with very minimum cost. And there are so many products which can be use in twice way i. e. refrigerator and microwave oven the products are cilico tray and neat and fresh kit. RESEARCH OBJECTIVE The Research Objective is to prepare a model which will give the maximum leverage to marketing to its product and establish Whirlpool as a Market leader in both segments. To fulfill the objective of Research When Whirlpool launched this series of Water Purifier and Accessories the advertisement was done by company at television and make a display of the water purifier units at every place where dealers have whirlpool products. And when the technician goes for installation of the machinery or repair it he display the same. It is also the study of competitors who are selling Water Purifier and accessories and what method and marketing strategy they are using to selling their products. By studying that we can get the method which is useful for selling the whirlpool products. So the first thing is to get the information about other companies who are selling the accessories and water purifiers. For that purpose we met the marketing executives and service engineers of other companies like IFB, LG and SAMSUNG. So their preference is to give maximum quality and proper services to its consumers after sale. SOME MAJOR OBJECTIVES OF STUDY 1. To study the current market of Lucknow . 2. To study the awareness level of customer about the WHIRLPOOL accessories and water Purifier. 3. To suggest how can sell of water purifier increase in market. COMPANY PROFILE

Definition and Examples of Word Words in English

Definition and Examples of Word Words in English Definition Word word is a term coined by Paul Dickson to describe a word or name thats repeated to distinguish it from a seemingly identical word or name. A more formal term for a word word is duplicate reduplication,  lexical cloning, or  contrastive focus reduplication. See Contrastive Focus Reduplication in English (The Salad-Salad Paper), by Jila Ghomeshi et al., (Natural Language and Linguistic Theory 22: 2004).     See Examples and Observations below. Also see: DisambiguationAntistasisHomographHomophonePloceReduplicativeRepetitionSemantic Satiation Examples and Observations There are situations in which it is necessary to repeat a word in order to make sure someone knows what you are talking about. For instance, you might be asked, Are you talking about an American Indian or an Indian Indian? Or Oh, youre talking about grass grass. I thought you were talking about grass.From what I have been able to determine, there is no word for this phenomenon, and word word seemed to be a logical name to give it.(Paul Dickson, Words: A Connoisseurs Collection of Old and New, Weird and Wonderful, Useful and Outlandish Words. Dell, 1983) School-School[T]he writer, the person who knows the importance of holidays, clarifies: I dont mean school-school, I mean fun-learning!(Ho Chee Lick, Values and Daily Discursive Practices. Text in Education and Society, ed. by Desmond Allison et al. Singapore University  Press, 1998) Murder MurderHave you ever murdered anyone?Is this a philosophical question?I dont mean warfare. I mean murder, murder.(Kathryn Miller Haines, Winter in June: A Rosie Winter Mystery. HarperCollins, 2009) Soap SoapSoap gumdrops, soap cigars, soap pickles, soap chocolates, and even a bar of soap soap that dyed its user an indelible blue made life exciting for the friends of a Johnson Smith addict.(Jean Shepherd, A Fistful of Fig Newtons. Random House, 1981) Commitment and CommitmentIn relationships, theres commitment and commitment, the kind  that involves a license, usually some kind of religious blessing and a ceremony in which every one of your close friends and relatives watches you and your partner promise to stay together until one of you dies.(Aziz Ansari, Everything You Thought You Knew About L-o-v-e Is Wrong. Time, June 15, 2015) Woman-WomanThe crux of [Federica Monysenys] feminist message was that each and every woman should fulfill her own potential as a unique individual, as a woman-woman, not as a masculinized woman-man nor as a feminine woman-female.(Catherine Davies, Spanish Womens Writing, 1849-1996. Athlone Press, 1998) Indian IndianFor an Indian Indian, there simpl y isnt any future in an Anglo-Indian world.(Duleep in the novel The Jewel in the Crown, by Paul Scott. Heinemann, 1966) The Real MeaningRecently, I overheard someone say: You mean hes GONE gone? This person was asking whether the chap had actually gone for good, as opposed to just ducking out for a wee while. . . .In these examples, the copied expression points to the real or true meaning of the term referred to. You can usually rephrase the whole thing using modifiers like real or really. . . . [I]nstead of Hes GONE gone, you could say Hes really gone. Usually the repetition indicates that the literal meaning is intended.(Kate Burridge, Gift of the Gob: Morsels of English Language History. HarperCollins, 2011) Noun-NouningBy repeating a noun twice, one invokes the nouns generic form, its invariant-memory form. No, I dont want blue khakis with pleats. Just give me clean generic beige khaki-khakis. Or, Officer, Ive tried to remember what kind of car the getaway car was but I cant- it was just a car-car.(Douglas Coupland, Player One: What Is to Become of Us. House of Anansi Press, 2010) The Lighter Side of Word WordsDetective Charlie Crews: The girl at Lolas, she told me that the dead shoe store guy and the hat kiosk girl are in there a lot, together.Detective Dani Reese: Together together?Detective Charlie Crews: Together together.(Damian Lewis and Sarah Shahi, Black Friday. Life, 2008)

Motivational Quotes By Women for Everyone

Motivational Quotes By Women for Everyone The womens rights movement is dedicated to the idea that women should have equal rights with men. It began with women gaining property rights and the right to vote and sign a contract, and it has expanded to opening occupations that were previously closed to women and to the right to equal pay for equal work. Whether they are feminists, activists, writers, TV personalities, spiritual leaders, psychologists, poets or educators, the sayings of these women who sought equality motivate us all and leave an indelible impression. Motivational Quotes By Women Margaret MeadNever doubt that a small group of thoughtful, committed citizens can change the world. Indeed, its the only thing that ever has.Erica JongEveryone has talent. What is rare is the courage to follow the talent to the dark place where it leads.Harriet Beecher StoweNever give up, for that is just the place and time that the tide will turn.Nadezhda MandelstamI decided it is better to scream. Silence is the real crime against humanity.Dianne FeinsteinToughness doesnt have to come in a pinstripe suit.Anne FrankParents can only give good advice or put them [children] on the right paths, but the final forming of a persons character lies in their own hands.Eleanor RooseveltYou gain strength, courage, and confidence by every experience in which you really stop to look fear in the face. You are able to say to yourself, I lived through this horror. I can take the next thing that comes along. You must do the thing you think you cannot do.Susan B. AnthonyIt was we, the people; not we, the white male citizens; nor yet we, the male citizens; but we, the whole people, who formed the Union. Oprah WinfreyAs you become more clear about who you really are, youll be better able to decide what is best for you the first time around.Indira GandhiYou must learn to be still in the midst of activity and to be vibrantly alive in repose.Peace PilgrimWhen you find peace within yourself, you become the kind of person who can live at peace with others.Janis JoplinDont compromise yourself. You are all youve got.Dr. Joyce BrothersLove comes when manipulation stops; when you think more about the other person than about his or her reactions to you. When you dare to reveal yourself fully. When you dare to be vulnerable.Barbara De AngelisYou never lose by loving. You always lose by holding back.Dolores HuertaIf you havent forgiven yourself something, how can you forgive others?Mother TheresaI know God will not give me anything I cant handle. I just wish that He didnt trust me so much.Joyce Carol OatesIt is only through disruptions and confusion that we grow, jarred out of ourselves by the collision of someone elses private world with our own. Louisa May AlcottLove is a great beautifier.Dolly PartonIf you want the rainbow, youve got to put up with the rain.Maya AngelouYou can write me down in history with hateful, twisted lies, you can tread me in this very dirt, but still, like dust, Ill rise.Helen HayesRest and you rust.Kaethe KollwitzI am gradually approaching the period in my life when work comes first. No longer diverted by other emotions, I work the way a cow grazes.Doris LessingNone of you [men] ask for anything except everything, but just for so long as you need it.Bella AbzugWe are coming down from our pedestal and up from the laundry room.Susan B. AnthonyThere never will be complete equality until women themselves help to make laws and elect lawmakers.Virginia WoolfEach has his past shut in him like the leaves of a book known to him by heart and his friends can only read the title.

Famous Celebrity Trials and Court Cases

Famous Celebrity Trials and Court Cases Even the rich and famous can find themselves in trouble with the law. Being a celebrity in the United States does not protect you from the pursuit of justice. Nor does it protect you from becoming a crime victim. These stories give the timeline of criminal investigations and trials of cases involving celebrities. Some of the cases are closed and adjudicated, while others are still on-going. The Death of Michael Jackson On June 25, 2009, less than a month before he was scheduled to begin a series of comeback concerts, paramedics were called to Michael Jacksons rented home in Holby Hills near Los Angeles where they found him unconscious and not responding. The Trial of Michael Jackson Pop singer Michael Jackson faced charges of conspiracy to commit child abduction, false imprisonment and extortion, three counts of committing lewd acts upon a child, attempted lewd acts upon a child, and four counts of administering intoxicating agents to assist in the commission of a felony. The Legal Saga of O.J. Simpson On Sept. 13, 2007, Simpson and four other men entered a Las Vegas casino hotel room where some of his sports memorabilia were being offered for sale by two collectors. Police arrested O.J. Simpson on kidnapping and armed robbery charges. The Robert Blake Case Robert Blake faced trial for the murder of Bonny Lee Bakley and soliciting two other men to kill her. Bakley, 44, was shot to death on May 4, 2001, as she sat in Blakes sports car behind a restaurant where the couple had just dined. The Phil Spector Case Legendary rock and roll music producer Phil Spector was charged with the fatal shooting of former actress Lana Clarkston Feb. 3, 2003, at his Los Angeles mansion. The Jennifer Hudson Family Murders On October 24, 2008, the bodies of Academy Award-winning actress Jennifer Hudsons mother and brother were found in the familys home on Chicagos South Side. Shot to death were Hudsons mother, Darnell Donerson, and her brother, Jason Hudson. The Legal Troubles of Joe Francis Joe Francis, who has made millions from his Girls Gone Wild videos and magazines, has found himself entangled in legal trouble in civil and criminal courts on the state and federal levels. The Kobe Bryant Case Professional basketball star Kobe Bryant, 24, was charged with a single count of felony sexual assault against a 19-year-old woman at an exclusive spa where he was staying when he came to Colorado for knee surgery in the summer of 2003.

Enterprise IT at Cisco Case Study Example | Topics and Well Written Essays - 1500 words

Enterprise IT at Cisco - Case Study Example These strategies can encompass what are known as the four building blocks of competitive advantage; superior efficiency; quality; speed, flexibility and innovation; and responsiveness to customers. Discussion What was Pete Solvik's approach to IT governance? what was the primary style in use at the network/infrastructure level? What about the data level? How about the application level? Pete Solvik completely decentralized the IT functions and distributed the IT funding among all departments in a way that all functions and departments had the autonomy to make decisions regarding the IT system that they wanted to deploy and go ahead with the investment. At the time, IT was considered as an overhead cost and this needed to be changed. He restructured the way in which IT decisions regarding the investment on applications were made. As the IT system of Cisco was failing and the technology was becoming outdated, Solvik decided to implement an Enterprise Resource Planning system to attain a more robust infrastructure. The ERP system was implemented to control the functions of the inventory and manufacturing department and to keep the departments in sync. With the help of the infrastructure implementation, Cisco then launched intranet service for the employees and a web-base online resource for the customers. Solvik enabled all functions and department to select the IT systems that they wished to implement and gave them an autocratic environment of decision making as well as the budget to make the IT investments. He also divided the IT budgets among regional department to give different regions a choice to implement the systems that they found more feasible. However, with the number of different systems deployed, data was being entered into the ERP differently through each department which made it all the more difficult to track information. Although this approach proved successful in the short run, eventually there were too many projects to implement and handle and t his caused various issues. What problems did Cisco have with its internal IT by 2001? Why didn't the ERP system help more? There was a lot of investment over IT implementations but hardly any proved to be fruitful. By giving all departments and functions the autonomy to have their own IT tools caused duplication. This was wasted funds over the same type of systems that had similar functionalities. This not only wasted funds but also caused miscommunication within the company. Also, different tools had different keywords to extract data which caused further problems. As Solvik decentralized the system, there was no single centralized group that overlooked the IT decisions and systems that were being implemented to ensure that there are no redundancies. The problem with interfacing the ERP system was that the various different systems tried to access different information in different ways. Data from the ERP was used differently by the independent systems as there were a number of int erfaced developed to communicate with the ERP. Implementing an ERP system is not enough, the system has to upgraded and extended with the passage for time for it function better. The updating and extension of the system was hindered with the different interfaces used to communicate with the system. Moreover, the employees had become accustomed to the systems that

The New Deal Essay Example | Topics and Well Written Essays - 3000 words

The New Deal - Essay Example 24). This period was also the start of complex social programs and signaled the wider acceptance of trade unions in the United States. The New Deal policy was triggered by the initial crash for the US stock market, which occurred on October 24, 1929 followed by October 29 "Black Tuesday" in which the stock market fell even more than it had the week before. These events catapulted into a worldwide economic depression (Chandler 1970). This economic depression was manifested in the US through a 4 percent to 25 percent increase in unemployment incidence, alongside reduction of manufacturing output by approximately a third. Due to deflation of currency values, prices fell, making the repayment of debts much harder. The drop in values of the mining, lumber, and agriculture industries caused these items to drop as well. The impact of the depression was however not as severe in white collar and service sectors. "Throughout the nation men and women, forgotten in the political philosophy of the Government, look to us here for guidance and for more equitable opportunity to share in the distribution of national wealth I pledge myself to a new deal for the American people. This is more than a political campaign. It is a call to arms." Roosevelt formed the "Brain Trust," a group of academic advisers whose formation was aimed at assisting in his recovery efforts. Extensive government intervention in the economy was sought instead of allowing laissez faire to run its course (Chandler 1970). Some vocal conservative opposition attacks were faced by the New Deal, such as the American Liberty League led by democrats, particularly the 1924 and 1928 presidential candidates John W. Davis and Al Smith. There was also a large group of New Deal opponents called "Old Right," led by politicians, intellectuals, writers, and newspaper editors (Chandler 1970). This first New Deal of 1933 had goals of short-term recovery programs based on the assumption that the federal government headed by Roosevelt can solve the financial problems. Some of the policies promoted and implemented by the Roosevelt government are banking reform laws, emergency relief programs, agricultural programs, and work relief programs (Chandler 1970). Many organized liberal groups gained much of what they demanded, except the Socialist Party, which was practically destroyed. The First New Deal was described as a mixture of self-contradiction, experiment, and pragmatism (Chandler 1970). Eventually, the economy recovered form the low point of 1932, sustaining the improving until 1937 when the Recession of 1937 regained the 1934 levels of unemployment. Economists and historians disputed the concept of the New Deal being responsible for the economic recovery (Chandler 1970). The New Deal was critiqued by several historians and Barton Bernstein spoke of the so-called 'conservative achievements' of liberal reform due to its inadequacies. Howard Zinn also gave considerable emphasis to flaws, limits, and conservative stances but failed, among others, in providing theoretical framework for understanding the New Deal (Foner 1997, p. 143).

No topic Assignment Example | Topics and Well Written Essays - 500 words - 16

No topic - Assignment Example Another wrong assumption is the relation of the Cuban missile crisis to with the Missiles being installed in Turkey. Sergei Khrushchev is of the view that it had no co relation to it and it was a total different event and affair in the context of global politics. Another wrong assumption, fear and beliefs are attributed to the Russian mindset. This is done so on the account of fact that Russians have always gone with a consistent mindset regarding thwarting their enemies if they reach your borders. The actual account was the fact that Russians decided to engage the Americans through installation of missiles in their neighborhood as the past had shown the United States of America enjoyed safety on account of its geography. A general perspective is presented in the form of how the governments undertake the threats. For example the 9-11 incident, the Sputnik were all brought about with specific goals which were part of the Cold War. Another mystery or miss assumption is clarified through the co relation to the 9-11 or the overall Missile Crisis as it was the first time that the American borders were faced with the direct threat. The information regarding Vietnam war and Cuba event gives an account of how the overall Cold war was engaged. It tells us of the nature of the war that lasted for over nearly five decades. It shows the peculiar nature of the war that was at hand for half a century. The case of Vietnam was an instance where a proxy war was fought and Vietnam was a smaller force to reckon with, yet it gave United states of America real tough time and making it its first defeat of the 20th century through the history (Kort, p .177). Secondly, the Cuban missiles crisis reveal the fragile nature of the global politics that was existent in those days. This gave rise to concepts and wise counsels stressing for reduction in the arms and bringing about agreements such

Analysis Assignment Example | Topics and Well Written Essays - 250 words

Analysis - Assignment Example Rest of the paragraph is built on the topic sentence and every sentence further builds the reader’s thought on the subject. Sentences are structured beautifully and cohesively. The paragraph is so tightly structured that the exclusion of even a sentence can damage the comprehension of the topic. Contrary to this paragraph # 1 rather starts with a slack sentence. Reader finds it hard to get into the theme of the paragraph. This cause a jerky start and reader jumps to next sentence in order to get to the bottom of the idea being presented. But one can only find the topic sentence in the last line of the paragraph. Rest of the paragraph is a product of loosely knitted sentences with least or no cohesion among ideas and elements of the paragraph. Most of the sentences are structured in a complex manner which decreases the readability of the paragraph. The sentence structure irritates the reader and he finds it hard to focus on the idea being presented. Redundant vocabulary and loo se connection between ideas and sentences also cause boredom. The relentless use of punctuation further destructs the continuity of the paragraph.

Western Classcial Music Essay Example | Topics and Well Written Essays - 1500 words

Western Classcial Music - Essay Example At the time when he left his country due to the ongoing revolution he gave his first ever concert of piano as well as the Etudes Op 10 which established his genius talent (Jonson 49). After going on to Germany and then Austria in his quest of establishment as musician he finally found his base at Paris where he then spent major part of his life. Despite his Nostalgia for Poland, his homeland, he enjoyed an immense success in Paris. He was said to be at the heart of growing Romanticism, the aspirations of whom he had perfectly adhered. Western classical music falls into three categories, of which Chopin was an integral part of the second, romantic and classical in the nineteenth century. In the instrumental classic western music Piano and the Violin occupied the highest ranks. Chopin has piano in all of his compositions which made him very important in the history of western classical music. Frederic Chopin was born on 1st March 1810 near Warsaw at Zelazowa-Wola, his birth date on his birth certificate although was written as 22nd February 1810. His father had French origin where as his mother was Polish, he was the third child. His first musical teacher was Czech musician, Adalbert Ziwny. He got into one of the first colleges in Warsaw with support of Prince Antoine Radziwill, who was a music composer himself and aimed to protect talents of artists. His protection and musical abilities opened gateway for Chopin into high end Polish circles (Ellis 746). At college he learnt theory regarding his art from the director of conservatoire in Warsaw as well as an experienced musician, Joseph Elsner. He was perfectly trained by the time he left his hometown to go to Vienna in 1829, where the debuted as pianist. Chopin had his own style and individuality which made him stand out especially in the variation set on La ci darem; these stirred the attention of Robert Schumann. When he left Vienna in 1831 his intention was to go to London, but instead

32 Short Films About Glenn Gould Movie Review Example | Topics and Well Written Essays - 1000 words

32 Short Films About Glenn Gould - Movie Review Example He travelled and played music in front of the audience till the age of 31 and after that he took retirement. His last performance was in Los Angelesin April 1964.After that he took to recording, broadcasting and writing. It is widely known that he preferred playing his own piano and he once commented, â€Å"it is the best vehicle to express my ideas.† He has acclaimed various awards in his life and the movie made in his honor, i.e. 32 Short Films About Glenn Gould had 8 nominations and 3 wins. He died of a stroke on October 4, 1982, and was laid to rest in Mount Pleasant Cemetery in Toronto, Ontario, Canada(Janet). The mere idea of eccentricity is overrun in this movie as Gould was notoriously famous for not showing up on public performances. It is also said that his last performance at the stage was held when he was 31 years of age and more surprisingly, this event was held without disclosing the fact that this is going to be the last stage performance by him. It is not hard to imagine the reason why he disliked this idea and why he ventured into recording and broadcasting(Janet). The obvious reason for not showing up in public anymore is given in this movie and it says that he did not like the idea that some people had better seats and hence they could have a better view than the rest. This leads to the conclusion, that only some of the people could enjoy, while the rest enjoyed because they had paid for it. In the movie 32 Short Films About Glenn Gould, the director, Francois Girard, has broken a tradition of making movies on celebrities(Janet). Previously, such films were made as fiction and certain events were added to make it appear the film to be realistic. However, this film involves each detail that actually happened and much effort has been divested to arrange concerts, costumes, Gould’s all important family members and his tutor’s appearance; all have been noted down with extreme dexterity. In short, this movie can act as a true biography of the life of Glenn Gould. Gould had a habit of wetting his hands in warm water before performing and it has been noted that doing this gave him more confidence and comfort while playing piano. Adding to the eccentricities, he is seldom portrayed as wearing a coat even in blistering summers and that later came to be known as his signature appearance. Among his other eccentricities, he developed a habit of talking to his friends and family over a long period of time on the telephone while he seldom had a one to one conversation with them. Though, he had quit live performances, he still travelled a lot and composed music in various lodges and hotels. In fact he is one of the few pianists who have left behind a legacy of hundreds of recordings of his music. From the above two examples from his daily life, we come to know that he was an introvert yet an entertainer. Though, he refrained from company, as he withdrew from public audience and then his friends too, yet he found o ut a way to entertain people through his music. His fame was such that his performance of the Bach’s Goldberg Variations has left board on Voyager One on the solar system. Through these examples, we as audience see that Gould was a man of talent and someone who was so passionate about his music that he composed till he died(Janet). The character of Glenn Gould has been taken up by Colm Feore. Throughout the movie he is portrayed as a man in various stages of his life, from the very beginning till the very end. The pianist is shown as a calm and a poised man who is intent upon hearing upon each and every single voice uttered. There are various scenes in the movie which show that Gould is sitting in a

Western Classcial Music Essay Example | Topics and Well Written Essays - 1500 words

Western Classcial Music - Essay Example At the time when he left his country due to the ongoing revolution he gave his first ever concert of piano as well as the Etudes Op 10 which established his genius talent (Jonson 49). After going on to Germany and then Austria in his quest of establishment as musician he finally found his base at Paris where he then spent major part of his life. Despite his Nostalgia for Poland, his homeland, he enjoyed an immense success in Paris. He was said to be at the heart of growing Romanticism, the aspirations of whom he had perfectly adhered. Western classical music falls into three categories, of which Chopin was an integral part of the second, romantic and classical in the nineteenth century. In the instrumental classic western music Piano and the Violin occupied the highest ranks. Chopin has piano in all of his compositions which made him very important in the history of western classical music. Frederic Chopin was born on 1st March 1810 near Warsaw at Zelazowa-Wola, his birth date on his birth certificate although was written as 22nd February 1810. His father had French origin where as his mother was Polish, he was the third child. His first musical teacher was Czech musician, Adalbert Ziwny. He got into one of the first colleges in Warsaw with support of Prince Antoine Radziwill, who was a music composer himself and aimed to protect talents of artists. His protection and musical abilities opened gateway for Chopin into high end Polish circles (Ellis 746). At college he learnt theory regarding his art from the director of conservatoire in Warsaw as well as an experienced musician, Joseph Elsner. He was perfectly trained by the time he left his hometown to go to Vienna in 1829, where the debuted as pianist. Chopin had his own style and individuality which made him stand out especially in the variation set on La ci darem; these stirred the attention of Robert Schumann. When he left Vienna in 1831 his intention was to go to London, but instead

Managerial Accounting Essay Example | Topics and Well Written Essays - 750 words - 3

Managerial Accounting - Essay Example The net yearly cash flows were $560,000. The total net cash flows were $3707368. The initial cost of $3.3 million were subtract from the cumulative cash flows to arrive at the present value. At a net present value of $407368 the project should be accepted. The net present value of the project was -$393872. The inflows of the project were the revenues of $660,000. The outflows of the project were the taxes of $264,000 and the yearly cost of $100,000. The new cash flows were $296,000. The project was discounted at an interest rate of 8%. The cumulative net cash flows of the company were $2906128. The initial cost of $3.3 million was subtracted to arrive at the NPV of -$393872. The project should be rejected because the NPV was negative. Subjective factors affect the decision making of projects. In this example a subjective factor that could affect the decision is whether or not the sales forecast is reliable. Another subjective factor that should be considered is the selection of the contractor to build the lift. The company should choose a contractor with a reputation of doing quality work to ensure that the 20 year useful life is reliable. Economic value added or EVA is a measure of a company’s financial performance based on the residual wealth calculated by deducing cost of capital from its operating profits (Answers, 2011). The metric is often also referred to as economic profit. The formula to calculate economic value added is net operating profits after taxes (NOPAT) minus capital multiplied cost of capital [NOPAT – (capital * cost of capital)]. EVA measures the surplus value created on an investment. Four advantages associated with the use of EVA are: The balance scorecard consists of an integrated set of performance measures that are derived from the company’s strategy and support the company’s strategy throughout the organization (Garrison & Noreen, 2003). The tool is very effective at achieving the

Peter Paul Rubens Essay Example for Free

Peter Paul Rubens Essay Peter Paul Rubens is viewed in our time as one of the Masters of his period in art. Living in the 1600’s he was vastly influenced by the Baroque ideals of art and culture. He is considered by some to have blended the work from the Renaissance and Early Baroque into one of the first truly European styles of painting. His style is considered to be an exaggerated Baroque style with large amounts of emphasis on color, sensuality, and movement. Subjects in Rubens paintings are commonly shown in dynamic postures with facial expressions full of emotion and expressive movement. Rubens was born in Siegen, Westphalia on the 28th of June in 1577. He was the sixth child of his parents Jan Rubens, his father, and Maria Pypelincks, his mother. This came after quite the political scandal his family had just begun to move on from. Previous to Peter’s birth, Jan Rubens had been imprisoned for an affair with Anna of Saxony, the second wife of William of Orange. When Peter was one year old, his family moved back to Cologne from where they had fled before his birth. They had been forced to leave during the rule of the Spanish Netherlands by the Duke of Alba due to the persecution of Calvinist’s at the time. Peter’s father was a lawyer, and noticing Peter’s intelligence saw to it that he received a Classical education. After the death of Jan Ruben’s, Maria took her family back to a small property she owned in Antwerp in 1567. When Rubens was 13, his family’s last wealth was used to provide his oldest sister a marriage dowry, and he was sent to be a page under the care of Countess Lalaing. It is thought this is where he received his education in formal manners and conduct. However, after a few months had passed, under Peter’s instigation, he got his mother to apprentice him to a painter. The painter he was apprenticed to was named Tobias Verhaeght. This is essentially where Peter Paul Rubens art career began. Later he studied under two of Antwerps most prominent painters at that time, Adam van Noort and Ot to van Veen, both of which were mannerists. A large amount of Rubens early training consisted mostly of woodcuts and engravings of earlier artists works. Peter completed his training in 1598 and entered into the Guild of St. Luke as an independent master. After this Peter Paul Rubens then traveled to Italy, first stopping in Venice. There he was able to study paintings by some of the Renaissance masters such as Titian, Veronese, and Tintoretto. It is thought that the compositions and coloring used by these masters had an immediate effect on Rubens painting  style. Of these, it seems Titians influence shows the strongest in Rubens later, mature style. He then continued on to settle for a time in Mantua at the court of duke Vincenzo I of Gonzaga. Supported Financially by the duke, Rubens traveled to Rome in 1601. While there he was able to study Greek and Roman art and also copy works from the Italian masters. After spending about eight years in Italy, Peter Paul Rubens made his way back to Antwerp upon hearing of his mother b eing ill. He did not however make it to Antwerp in time and his mother had passed away upon his arrival. In September of 1609, Rubens was appointed to court painter by Albert and Isabella, governors of the Low Countries. He was also allowed special permission to have his art studio based out of Antwerp, instead of at the court which was located in Brussels. He was also given authorization to continue to work for other clients outside the court. Following his appointment as court painter, Rubens also married his first wife Isabella Brant, daughter of a prominent family in Antwerp. In 1610 he moved into a new studio and house designed by himself. This Italian-influenced villa in the center of Antwerp contained his workshop, personal art collection, and library, and is now referred to as the Rubenshuis museum. It was this workshop in which Rubens produced the majority of his now famous paintings such as Prometheus Bound, The Raising of the Cross, and The Descent from the Cross. Along with producing many paintings during this time, Rubens was also involved in the creation of prints and book title pages which further extended his fame throughout Europe. Copyrights for these prints were established in countries such as Holland, England, France, and Spain. In 1621, Peter Paul Rubens recieved another major commission in his art career from Marie de Medici, queen of France. She requested two allegorical cycles in commemoration of her and her late husband, Henry IV, for the Luxembourg Palace in Paris. The Marie de Medici cycle was completed and installed in 1625. The second series was never completed as Marie was exiled from France in 1630. Between 1625 and 1630 Rubens was also involved in diplomatic attempts to bring peace between the United Provinces and the Spanish Netherlands. For this he was knighted by Philip IV of Spain, and also by Charles I of England. Cambridge University also awarded Rubens an honorary Master of Arts degree in 1629. In the last years of Rubens life he continued to be a successful and popular artist, with more requests for work than he had time. He married 16  year old Helene Fourment four years after the death of his first wife. Helene is thought to be the inspiration for works such as The Feast of Venus, The Judgement of Paris, and The Three Graces. Rubens ended up fathering eight children in total between his two wives and passed away from gout on May 30, 1640. I think probably ranking as the most or one of the most important works produced by Peter Paul Rubins would have to be the painting The Raising of the Cross. From my reading it seems to be the most universally appreciated of Rubens works. Also, due to it being one of his earlier paintings, it seems that this painting served in fully showing Rubens potential as an artist and contributed to the attention he recieved in later commissions such as the Marie de Medici cycle. In The Raising of the Cross, the main emotion or feeling that comes to my mind is struggle. We have discussed in this class how diagonal lines convey movement in a composition and this painting is full of them. From the cross itself, to the bodies of the figures, and even the tree in the background, all show varying levels of diagonal lines. The diagonals seem to conflict each other in the painting which I believe is one of the primary elements conveying this feeling of a struggle. The balance in The Raising of the Cross seems to be asymmetrical which I feel adds to the emotion in the painting. The coloring in this work is set in such a way to highlight the figures involved in the depiction by showing large amounts of bare skin using lighter flesh colored tones against the dark background of the ground and especially in the shaded tree in the top right. Jesus, who is the central figure in this painting, is the most bare skinned and also the lightest figure in the scene which draws the eyes attention. I also notice that the bottom right of the painting is light while diagonally to the upper left is very dark. I think this is another way Rubens creates movement in this piece and draws the viewers eye across the scene. Also of note in this piece is the repetition of strain and tension shown in the figures poses, muscles, and faces. Strain and tension can also be felt in the angle of the cross itself across the painting as well as the rope pulled taught in the effort. In the end Peter Paul Rubens life exemplifies an almost fairy tale like quality for the dreams of an artist. He was successful from a young age all the way up until his death and was revered as a great artist from a relatively early point in his art career. His life was highly productive, and not defined by any major  hardship or life tragedy as some other artists. We consider Rubens as a prolific painter, and through himself and his workshop, he produced multiple hundreds of pieces or art, many of which remain today and are highly acclaimed.

Drugs, Athletes, and Sports - Androstenedione :: Argumentative Persuasive Topics

Androstenedione: Just Say No Imagine rounding the bases after hitting your 70th home run and setting a new major league record. Slapping your teammatesí hands, you hear cheers progress throughout the sold out stadium. As you acknowledge the crowd further, you hear booing also coming from the standing crowd. Why are they booing? You just set a record! Then you see a small boy pointing at you and yelling. You watch closely and see the word, â€Å"Andro† form on his lips. Androstenedione, known as "andro", is made of a naturally occurring hormone of the body, which is used naturally in tiny amounts to make the male hormone testosterone. It is found in humans, animals and the pollen of many plants. Andro is produced in the gonads and adrenal glands of all mammals. It is said to help speed up the recovery of injuries along with bodybuilding and weight training to increase muscle mass. The androgens are the male sex steroids. When andro is taken it can convert the female sex steroid, estrogen into testosterone. Testosterone increases body and facial hair, acne, deepens the voice, enhances prostate growth, and promotes muscular growth. Blood levels of testosterone start rising about 15 minutes and peak about an hour after oral consumption of androstenedione. When users take too much, androgen shuts off the bodyís own making of testosterone, which can damage normal testicular function (Quinn). When athletes take androstenedione, it gives them an unfair advantage over other athletes. No one will ever know if Mark McGwire or any other athletes could have done their achievements without taking andro. "The International Olympics Committee, the National Collegiate Athletic Association, the National Football League, the National Basketball Association, and in the Men and Women's Tennis Tours banned androstenedione due to the fact that it is unsafe and gives an unfair advantage" (Totheroh). It is still legal, though, in Major League Baseball and the National Hockey League. If it is going to be banned in some sports, it should be banned in all. Since there are many different opinions of the committees, it is obvious that athletes are confused and are pushing the limits of performance improvements. People think that if androstenedione is not illegal then anyone should be allowed to take it. Mark McGwire used androstenedione and he set a world record. So is it safe to use? Should a high school athlete use it? Drugs, Athletes, and Sports - Androstenedione :: Argumentative Persuasive Topics Androstenedione: Just Say No Imagine rounding the bases after hitting your 70th home run and setting a new major league record. Slapping your teammatesí hands, you hear cheers progress throughout the sold out stadium. As you acknowledge the crowd further, you hear booing also coming from the standing crowd. Why are they booing? You just set a record! Then you see a small boy pointing at you and yelling. You watch closely and see the word, â€Å"Andro† form on his lips. Androstenedione, known as "andro", is made of a naturally occurring hormone of the body, which is used naturally in tiny amounts to make the male hormone testosterone. It is found in humans, animals and the pollen of many plants. Andro is produced in the gonads and adrenal glands of all mammals. It is said to help speed up the recovery of injuries along with bodybuilding and weight training to increase muscle mass. The androgens are the male sex steroids. When andro is taken it can convert the female sex steroid, estrogen into testosterone. Testosterone increases body and facial hair, acne, deepens the voice, enhances prostate growth, and promotes muscular growth. Blood levels of testosterone start rising about 15 minutes and peak about an hour after oral consumption of androstenedione. When users take too much, androgen shuts off the bodyís own making of testosterone, which can damage normal testicular function (Quinn). When athletes take androstenedione, it gives them an unfair advantage over other athletes. No one will ever know if Mark McGwire or any other athletes could have done their achievements without taking andro. "The International Olympics Committee, the National Collegiate Athletic Association, the National Football League, the National Basketball Association, and in the Men and Women's Tennis Tours banned androstenedione due to the fact that it is unsafe and gives an unfair advantage" (Totheroh). It is still legal, though, in Major League Baseball and the National Hockey League. If it is going to be banned in some sports, it should be banned in all. Since there are many different opinions of the committees, it is obvious that athletes are confused and are pushing the limits of performance improvements. People think that if androstenedione is not illegal then anyone should be allowed to take it. Mark McGwire used androstenedione and he set a world record. So is it safe to use? Should a high school athlete use it?

Culture and Cross-Cultural Linkages in American Music Essay -- Music C

Culture and Cross-Cultural Linkages in American Music I have recently been listening to a lot of Motown music and even jazz. I have never before explored music in the extent that I have done this semester. I always thought of myself as â€Å"cultured† but this semester, I’ve begun to realize there are more areas of music that I have not explored than those which I have. And as I explore culture and cross-cultural linkages in our music, I realize how much one generation’s music ‘speaks’ to the next. Currently, the song I am intrigued by is â€Å"Strange Fruit† by Billie Holiday. This song is very moving. When Billie Holiday sings, you MUST listen. However, this song, unlike most of her other music, is not about love. It is not about solitary living. It is not about heartbreaking, selfish lovers. This song is a social outcry against injustices done in the South. During the time she sang this song, lynching was common among Southerners adhering to the Jim Crow laws. Black men were beaten, hung, and caught on fire. Oftentimes, rape is the ‘crime,’ even when no rape ...

Eng 125 Introduction to Literature the Secret Life of Walter Mitty

ENG 125 Introduction to Literature The Secret Life of Walter Mitty and The Story of an Hour share many a like factors and several differences. The major points involved in these stories demonstrate love with in a relationship of marriage but in different ways. Both women share a common bond of tolerance and absence towards certain things in their marital life. The men tend to share similarities from their wives being who they are as women and being concerned about their husbands well being. The Secret Life of Walter Mitty and The Story of an Hour share many a like factors and several differences.The major points involved in these stories demonstrate love with in a relationship of marriage but in different ways. Both women share a common bond of tolerance and absence towards certain things in their marital life. The men tend to share similarities from their wives being who they are as women and being concerned about their husbands well being. The men in literary works are similar beca use they both have women in their life whom care much about them. Although displayed through different actions it is very evident that both these women are deeply in tune with their other half.During the study and exploration of the traits and characteristics of each person, the stories give the opportunity for great evaluation of the pros and cons of caring and affection with marital traits. While each relationship is maintained and appreciated in dissimilar ways loving acts of kindness are continuously shown. The men in literary works are very different but they both have women in their life whom care much about them. Although displayed through different actions it is very evident that both these women are deeply in tune with their other half.Exploring the traits and characteristics of each person, the stories give the opportunity for great evaluation of the pros and cons of gender and marital traits. While each relationship is maintained and appreciated in dissimilar ways loving acts of kindness are continuously shown. Each of the literary pieces are written and described from different points of view. The Secret Life of Walter Mitty is written by a man, James Thurber in omniscient third person point of view. This allows the narrator to tell and describe his own thoughts of the character as the story proceeds.With Mrs. Mitty it’s not so much the same, her thoughts are given with her own words in plain form. With The Story of an Hour it also written by a woman, Kate Chopin in third person point of view also, but it is considered to be known as third person limited omniscient. â€Å"This is a point of view when the thoughts and feelings of only one of the characters are related through the narrator. An external narrator who takes a detached approach to the action and characters, usually to create a dramatic effect, and does not enter into their minds is using an objective point of view. (Journey into Literature 2010) The story is told from only one ch aracter thoughts through the whole story. Although the story has more than one character the reader understands the concept with only the main characters thoughts and emotions. The Story of an Hour is considered to be a work of poetry according to the book Journey into Literature while The Secret Life of Walter Mitty is a short story. I would have to agree that both of the writings are short stories and neither one should be considered poetry. The title alone lets the reader know this is story and not poetry.Both stories are short and made up of a series of short paragraphs, each of these pieces of work are descriptive in the writing style the author has chosen. They both give great detail and lots of information. Poetry can have all the same elements but poetry may consist of the reader gathering a perception of the message being relayed. These short stories give insight to every step, feeling, and emotion as the stories unfold. The author gives a play by play of who is involved, w hat happened, why it happened, how it happened and what the final outcome is or was.In The Story of An Hour since all events occur in only one hour there is not much time for major flashbacks, or history of characters. Most thoughts in the story are brief but very literal in explanation; although short a clear understanding is still valid. With The Secret Life of Walter Mitty does not happen in one hour but during a couple of hours out of the day. The same situation applies in this story not much time to elaborate on things of the past or how they got that way, but it does give enough great detail to determine the role and habits of the characters involved.Each story ends differently with certain breaking points throughout each piece of the literary works. The Secret Life of Walter Mitty has no climax to the ending but instead the story ends just as it started. Mr. Mitty begins with a daydream and the story ends the same way with a day dream. This is an ordinary man who embarks and embraces doing extraordinary things in his own mind. His mind flutters with fantasies, that let him become whoever he likes at that moment. In my opinion this could be connected to the relationship he has with his wife. Mrs.Mitty can tend to a bit bossy and over bearing at times which could put Mr. Mitty in a bad place. His solution to the issue could be to zone out and find a place in mind to escape the pressure of reality. Mrs. Mitty can be seen as the person in the relationship who often takes the leadership role, but we have to conclude at what cost. She is simply a woman who knows the type of man she has been married to for sometimes and knows his qualities. It may appear she is being hard on him, but she is only doing her wifely duties by keep keeping her husband on track.In Mitty’s habitual daydreaming he often considers and imagines himself a completely different person, than he really is in everyday life. He has become of importance in most cases, a hero, someone who matters. Once the day dreaming is over and Mrs. Mitty, who is always there to bring him back to reality, he returns to being just a regular forgetful and very passive husband. Mitty seems to want to be better and do better but he knows this cannot be accomplished alone. So even though he dislikes the way his wife shows her feeling towards him at times, he accepts it knowing it is beneficial to him.A perfect symbol used would be the window, which Louise looks out as she is deep thought about the circumstances she is now faced with. The window represents freedom, almost like a clear view of what takes place. â€Å"But when Mrs. Mallard hears the shocking news, she undergoes a profound transformation that empowers her with a â€Å"clear and exalted perception†Ã‚   (The Explicator 2011)Mrs. Mallard is trying to hold it together as she gazes out of a window all while telling herself be free. She felt something major was about to happen but she was unsure of what it was.The windo w is symbolic to knowing there is an outside view but not really being certain of it is out there. The story even explains to us that she was â€Å"drinking in a very elixir of life though that open window† (Kate Chopin (1894) Journey into Literature 2010). Being connected with the window as a symbol this statement alone can bring us to the conclusion she was experiencing a feeling leeriness and had mixed emotions. The symbolic themes in the story of Mitty would consist of overshoes he gloves, and the tire chains. They all represent Mrs. Mitty's control factors with her husband.She reminds him to purchase the over shoes in a demanding way. She also expresses her feeling about him driving the speed limit when she advises him to and slow down to 40 from 55. In addition, she requires him to take his car to a garage to have the snow chains on his tires removed. In Kate Coplins Story there is a climax involved. There was something coming to her and she was waiting for it. She did not know exactly what it was, but she felt deep in her spirit and soul. She was beginning to realize that something was approaching and was about to take over her. As she fought the feeling with her all her might it could not be avoided.When she abandoned herself a voice whispered â€Å"Free, free, free! † The vacant stare and the look of terror that had followed it went from her eyes (The Explicator 2003)  Ã‚  Ã‚   The Story of an Hour displays its love within a marriage through a wife’s heartbreaking and compelling thoughts after she has learned of her husband’s death. Louise and Brently Mallard are the couple that defines this love story. She is a very fragile woman who is also sickly which makes the news even harder to cope with. As her life flashes before and she is in deep thought about her husband, whom she no longer can share with peace becomes of her.She wonders if she can make it or how will go on with the sudden change. Her expression of is shown as she ponders and gazes out of window about a life she once knew. â€Å"There would be no one to live for her during those coming years; she would live for herself. There would be no powerful will bending hers in that blind persistence with which men and women believe they have a right to impose a private will upon a fellow–creature. † (The Story of an Hour Journey into Literature 2010) At this point it is obvious all her life she imagined having her husband there through it all.The mood at this time gives the impression she may feel herself slipping away but still trying to hold it together. Had this woman not been so deeply in love and concerned about her husband of course none of this would have e affected her the way it did. At one point in time she sits in a chair allows her head to drop back and just thinks. These are both example of pure and true love. We know that both stories were created and developed as short stories but they differ in the kind of short story they represent. The Story of an Hour is very serious and somewhat tragic story.It could also be considered a drama based on the fact it is about love, and the loss of a beloved spouse and also death. The author also wrote this work in the form of suspense of teasing kind of way. While Mrs. Mallard has an emotional epiphany, it challenges the reader to wonder if she is going to make it. The reader could draw the conclusion that maybe she won’t make it without her husband, and the story could end in two deaths instead of just one. The Secret Life of Walter Mitty is far from a tragedy, it’s actually the complete opposite. This story takes on more of comedic role than anything.The author takes a creative and playful approach with this particular story. The mind boggling of Walter can be quite humorous once you get more involved in the story and especially if you the story more than once. Another part I thought was funny was when Mr. and Mrs. Mitty would snap at each other when of the two were voicing their opinion about something. For instance if Mrs. Mitty caught Walter drifting away in his mind she would remind him of his daily tasks. Instead of Walter looking at it as if she was showing her affection by keeping him on the right path, in his mind he viewed it as if she was fussing or nagging.In actually had she not reminded him of certain things at certain times it probably wouldn’t get done. It reminds me of an old couple, which they were , where both parties think they have all figured out and don’t really need the other one. In this case they both need each other, Mrs. Mitty more than likely would have nothing to do if she didn’t have to watch her husband all day, and Walter would spend all his time in another life if Mrs. Mitty wasn’t by his side. It’s just pure old fashion, sweet, and romantic love that has grown into this over time.In my opinion its cute and sweet. The example of love demonstrated in The Se cret Life of Walter Mitty is not the same at all. While the affection is still there Walter Mitty and his wife Mrs. Mitty do things a little different. Mrs. Mitty takes on more of a caretaker role in this union. Walter has the habit of becoming side tracked extremely easy. Daydreaming is known to be his source of how his mind wonders and drifts away from real life. â€Å"Mitty daydreamed of a more exciting life as he went about his errands. He became a war hero, or a doctor or an excellent marksman.His daydreams, however, were always interrupted by his wife, bystanders or other realities of life† (Bismarck Tribune2010) His wife constantly has to remind him of things that need to be done, which he hates by the way. His wife projects her love towards her husband in more of mother son type relationship. She knows what he needs and also knows he is very hard headed about getting it done. â€Å"Remember to get those overshoes while I'm having my hair done,† she said. † I don't need overshoes,† said Mitty. She put her mirror back into her bag. â€Å"We've been all through that,† she said, getting out of the car. You're not a young man any longer† (The Secret life of Walter Mitty Journey into Literature 2010) This conversation between Mitty and his wife describes his feelings towards his wife continuously giving him instructions to abide by. At times he may not like it but her thoughts and devotion are strictly out of love. Just as any relationship if one party does not care then nothing will be mentioned or done to diffuse the situation. The Secret Life of Walter Mitty shows a marriage in which the wife is dominating, and controlling, Mitty, is very passive, and submissive, and under his wife's thumb.The Story of an Hour shows a marriage in which the wife feels as if she may not make it without her husband, who is obviously supportive and much needed. In one story the husband is needed an in the other the wife is needed. Regard less to who needs who the unions cannot be complete with one missing piece. Mitty nay have not admitted it or showed it but with Mrs. Mitty he would be lost and living in a fantasy world. Mrs. Mallard admitted and expressed that needed to her husband to survive, for in the end it was his passing and presence for the reason as to why she died. .

Management Consultancy Services Essay

Following the Enron case and others, the place and role of professional advisers within corporate governance was thrown into public focus and as a result the professional management bodies across the world revisited their policies on various regulatory mechanisms. The policies formulated by ‘Institute of Management Consultancy’, United Kingdom is taken as a reference in the discussions below. The general principles are summarized. – Self-regulation is best delivered through a modern, professional approach, i.e. through standards backed by disciplinary arrangements that are supported by external validation and a Code of Professional Conduct and Ethical Guidelines that apply to all members. – A framework is required at the organizational and individual level to ensure that clients are able to make an informed decision about their choice of consultancy advice. – A sector-wide definition of management consultancy should be developed that will assist in a number of ways, including the debate around self-regulation, and be sufficiently flexible to accommodate new providers of consultancy. – The sector-wide definition should be â€Å"Management consultancy is the provision to management of objective advice and assistance relating to the strategy, structure, management and operations of an organization in pursuit of its long-term purposes and objectives. Such assistance may include the identification of options with recommendations; the provision of an additional resource and/or the implementation of solutions.† – The definition of a management consultant should be â€Å"Management consultants are those organisations and/or individuals that participate in the process of management consultancy within a framework of appropriate and relevant professional disciplines and ethics designed for the activity of management consultancy.† – The principle of detailed technical regulation of management consultancy should be rejected and that the essential skills of consulting are primarily behavioral, stressing the importance of competences and ethical standards. – Any regulatory regime requires a significant element of independence from the profession in terms of membership and operation. – The option of a regulatory system that provides easily accessible information from clients on the performance of firms and individuals should be considered carefully. – The global nature of consultancy means that the complexities of jurisdiction and applicable law need to be taken into account and the dangers of regulatory systems being used as restraints on trade or for the furtherance of the interests of trade blocs recognized. – The question of the interaction of parallel regulatory systems needs to be explored thoroughly with a wide range of professional and trade bodies. – Management consultancy is immensely competitive. Any self-regulatory regime must not fetter the ability of management consultants to compete for business, with the opportunities for other companies that they may bring. – The Government does not have a formal role in regulating the profession of management consultancy. Its role is to encourage and support stakeholders in management consultancy, including clients and other institutes, to develop a system that protects users and enables the UK profession to compete in a global market. 2. PROFESSIONAL CONSULTANCY ORGANIZATIONS & CHALLENGES â€Å"Traditionally the state has awarded associations of professionals the privilege of self-regulation in return for an assurance that members abide by a set of standards and an ethical code of conduct to ensure protection of the public interest. As increasing levels of education and social awareness give rise to greater expectations†¦ traditional structures, rules and regulations are challenged and justification for privilege is questioned†. The position of trade and professional bodies is also made more complex by the increasing demand from members for such bodies to defend them from these pressures. This representational role has to be balanced carefully against the public protection responsibility. The regulatory function itself is not without its pitfalls. They are cent red on â€Å"†¦ensuring that everyone in the market is covered, how any regulations are to be enforced and also possibly ensuring that restrictive trade practices legislation is not used again st them. All such arrangements are potentially unstable and perhaps are held together predominantly by the fear of more onerous statutory regulation†. But these difficulties are compounded in an international environment. The increasing globalization that result in emergence of a single market mean that â€Å"†¦the developments of rules and regulations concerning two issues – competition amongst professionals and standardization of qualifications – are of particular concern†. But the profession is also global in nature and regulation has also to be seen in against a shifting pattern of international trading and political structures. One driver for change is seen as â€Å"..deregulation and privatization, combined with a gradual shifting of policy-making to the global level†. If regulation is the key, what form should it take? It can be introduced at a number of levels, i.e. the activity (technical regulation); individuals (standards and qualifications); firms (the trade association model) or the profession as a whole (ethics and principles). All of them have their difficulties. Some believe that the accounting profession in the USA had the wrong approach, i.e. â€Å"Based on strict adherence to rules, it inadvertently encouraged innovations of the worst kind; creative accounting†. 3. SHOULD MANAGEMENT CONSULTANCY BE REGULATED? There is, equally, the view that regulation is not needed at all. The market will regulate itself. This, of course, ignores that fact that business takes place within a societal framework and the view that the market is the ultimate regulator is, surely, flawed. It is based on the notion, sound in theory but questionable in practice, that the market is a perfect mechanism. Others suggest that the secret lies in the education of the client to make it an informed marketplace. It also has to balanced with the view that, if management consultancy wishes to be seen as professional, â€Å"Professional awareness and behavior come when the early juggling with a little knowledge gives way to skilled application of a generally accepted body of knowledge according to accepted standards of integrity†. It is also the case that the development of partnerships between clients and professional service firms (including investment by the latter in the former) may well limit the willingness of c lients to ‘shop around’. The key question then is what is regulation for. In essence of course it is to ensure that the customers or stakeholders receive the goods and services that they need and that the suppliers claim to provide. In the case of management consultancy this must mean that clients receive the best possible advice to help them in taking their organizations forward. In a market dominated by a few global brands, it is about extending the transparency and extent of choice to enable clients to choose on the basis of expertise, quality of delivery and cost. It is also about balancing the need to extend these principles down from the firm to the individual and the costs of any system. The government view has been that good self-regulation coupled with demanding industry and people standards help companies compete in a global marketplace. When combined with effective self-regulatory systems and where appropriate supporting mechanisms exist to encourage good practice and resolve cross-border disputes, this development will reduce barriers and realize a single market worldwide. 4. STEP 1 IN REGULATAION – WHO ARE MANAGEMENT CONSULTANTS? A number of definitions have been developed in recent years. The following is a small selection: Management consultants are used first to provide wider additional expertise than is available within a single organization. Thus a change in production or marketing may require expertise in designing and implementing a new system. Secondly, management consultants are used to provide objective appraisals where it is often easier for the expert outsider to see the broader picture and recognize the long-term requirements. Thirdly, the management consultant may be needed to provide additional assistance where there is a temporary increase in the management workload. This may be to cope with a major change or new development in any area of management responsibility.† The rendering of independent advice and assistance on management issues. This typically includes identifying and investigating problems and/or opportunities, recommending appropriate action and helping to implement those solutions. Management consulting is an independent professional advisory service assisting mangers and organizations in achieving organizational purposes and objectives by solving management and business problems, identifying and seizing new opportunities, enhancing learning and implementing changes. The term â€Å"Management Consultancy† applies when a firm is engaged for a definitive duration to undertake specific enquiries, conduct studies, identify options and make recommendations or give advice of a strategic nature relating to the organization, management and operation of [the organization] for consideration/implementation. These definitions or descriptions have a number of threads in common. They are concerned with management issues of a significant, although not necessarily strategic, importance. Secondly, they are concerned with the role of the expert outsider. Finally, they extend the role of management consultants beyond advice and into implementation. Taking these threads into account the Institute believes that the sector-wide definition should be â€Å"Management consultancy is the provision to management of objective advice and assistance relating to the strategy, structure, management and operations of an organization in pursuit of its long-term purposes and objectives. Such assistance may include the identification of options with recommendations; the provision of an additional resource and/or the implementation of solutions.† Some have raised the issue of whether, if the professional activity is defined, the role of the individual management consultant also needs to be placed within a definitional framework. 5. REGULATION – WIDER ISSUES Conversely, it is likely to be the case that others, even if introduced for the best of reasons, may see any system of regulation, as a restraint of trade. The danger is that the introduction of any self-regulatory system may also require an accompanying increase in bureaucracy and industry overheads and that the perceived failure of any such system may provoke a call for statutory intervention. The potential costs of any regulatory regime, however light its touch, are also of concern when Government does not seem to appreciate the costs, whether financial or opportunity, that may arise. Additional administration for practices and activity by professional bodies require resourcing and, in many cases, it is practitioners who have to bear the burden. The reality is that management consultancy, like every other business, is immensely competitive. Any regulatory proposals must take into account the need for the consulting profession to retain flexibility to adapt to a new global and technology-driven world. While global practices dominate the market, internal consultancies within domestic companies are turning to external – and, hence, foreign – markets, for business and small practices in niche markets are also competing on a global stage. The key is responding to the needs of clients rather than a regulatory regime that will always be behind developments in the marketplace. 6. CODE OF ETHICS – INSTITUTE OF MGMT CONSULTANTS, USA All IMC USA members pledge in writing to abide by the Institute’s Code of Ethics. Their adherence to the Code signifies voluntary assumption of self-discipline. The Code specifies: Clients * Members will serve their clients with integrity, competence, and objectivity, using a professional approach at all times, and placing the best interests of the client above all others. * Members will establish realistic expectations of the benefits and results of their services. * Members will treat all client information that is not public knowledge as confidential, will prevent it from access by unauthorized people, and will not take advantage of proprietary or privileged information, either for use by them, their firm or another client, without the client’s permission. * Members will avoid conflicts of interest, or the appearance of such, and will disclose to a client any circumstances or interests that might influence their judgment and objectivity. * Members will refrain from inviting an employee of an current or previous client to consider alternative employment without prior discussion with the client. Engagements * Members will only accept assignments which they possess the expertise to perform, and will only assign staff with the requisite expertise. * Members will ensure that before accepting any engagement a mutual understanding of the objectives, scope, work plan, and fee arrangements has been established. * Members will offer to withdraw from a consulting engagement when their objectivity or integrity may be impaired. Fees * Members will agree in advance with a client on the basis for fees and expenses, and will charge fees and expenses that are reasonable, legitimate and commensurate with the services delivered and the responsibility accepted. * Members will disclose to their clients in advance any fees or commissions that they receive for equipment, supplies or services they could recommend to their clients. Profession * Members will respect the individual and corporate rights of clients and consulting colleagues, and will not use proprietary information or methodologies without permission. * Members will represent the profession with integrity and professionalism in their relations with their clients, colleagues and the general public. * Members will report violations of this Code to the Institute, and will ensure that other consultants working on behalf of the member abide by this Code. The Institute of Management Consultants USA, Inc. (IMC USA) adopted its first Code of Ethics in 1968. Since that time IMC USA has modified the wording of the Code for additional clarity and relevance to clients. The current Code was approved February 22, 2002. It is consistent with the International Code of Professional Conduct published by the International Council of Management Consulting Institute (ICMCI) of which IMC USA is a founding member. Members who apply for the CMC (Certified Management Consultant) designation must pass a written examination on the application of the IMC USA Code of Ethics to client service. The CMC mark is awarded to consultants who have met high standards of education, experience, competence and professionalism. 7. CODE OF ETHICS – THE GROUND REALITY This paper is based on an Ethics Survey conducted by the Institute of Management Consultants among American business consulting clients of IMC members who are Certified Management Consultants (CMCs). Results * Over-promising expected results and/or benefits (Nearly half of the respondents-46%) * Not serving the best interest of the client (32%) * Under-delivering results vs. commitment (31%) A high percentage of respondents–40%–indicated that they believe professional service firms would lie to protect themselves. Thirty-nine percent (39%) also indicated that they think employees would lie to protect themselves. Counterbalancing this, however, was the expression of 54% of the respondents who indicted that in a difficult situation, they believe employees will behave honorably. Half of the respondents also believe that professional service firms do place a high value on the welfare of the client’s organization. It can therefore be concluded that while business executives believe that both employees and professional service firms do have an interest in the success and welfare of the organization/enterprise, they also feel that both groups would be inclined to act to protect their own interest or enhance their own position-an action which could inevitably be to the detriment of the enterprise. Two additional issues in which professional service firms can be faulted by business executives included: * Allowing the project’s scope to expand/creep. (One-fourth of the respondents indicated this was happening frequently.) * Being imprecise or non-specific when setting expectations. (Only 19% indicated that this happens frequently, yet 68% indicated this occasionally happens.)