John Locke Essays - Property, Rights, John Locke,

John Locke In the Second Treatise of Government by John Locke, he writes about the right to private property. In the chapter which is titled "Of Property" he tells how the right to private property originated, the role it plays in the state of nature, the limitations that are set on the rights of private property, the role the invention of money played in property rights and the role property rights play after the establishment of government.. In this chapter Locke makes significant points about private property. In this paper I will summarize his analysis of the right to private property, and I will give my opinion on some of the points Locke makes in his book. According to Locke, the right to private property originated when God gave the world to men. Locke makes the argument that when God created the world for man, he gave man reason to make use of the world to the best advantage of life, and convenience. What he means by that is, that God made this world for man, and when he made it he gave man the right to use what is in this world to his benefit. Locke explains that every man has property in his own person, and that nobody has any right to that property but that person. The author states that "whatsoever then he removes out of the state of nature hath provided, and left it in, he hath mixed his labour with, and joined to it something that is his own, and thereby makes it his property (Locke pg. 19)". What Locke means by that statement is that once a person removes something out of its original state of nature that something becomes that persons property. After someone gains this property are there any limitations on that property? Locke believes that there are limitations on that property. Locke believes that God has given us all things richly, and that man may use those things as long as he takes what he needs. Men can have property as long as they obtained it rightfully, and as long as they use discretion. If those limitations were overlooked when the person was getting the property the property was not obtained rightfully. In the chapter the rights of property, Locke tells the role that the invention of money plays in property rights. Money was invented because people were abusing their property rights. With the creation of money things were given value, and this invention prevented people from taking more than they could afford. Money was an invention that men could keep without spoiling. Men could exchange money for truly useful, but perishable supports of life. This invention plays a big role in the property rights. Now that there is money people have to use that money to get what they need instead of taking whatever they want as was the case before the invention of money. According to Locke, individual property rights change after government was established. He believes that in governments, the laws regulate the right of property, and the possession of land is determined by positive constitutions. Before the establishment of government Americans had the rights to property as long as they used it before it spoiled, and as long as they didn't take more than they needed, and as long as they obtained it rightfully. After government, there were laws and restrictions pertaining to property. These laws and restrictions were established to secure protection of those who had property. I believe that some of Locke's views on the rights to private property are right. I agree with his thoughts of the way property rights originated, the limitations he said were placed on property rights, and his thoughts of why money was invented. I also agree with his take on the role property rights played after government was established. I think that government plays a very important part in the protection of property. Without the laws that are made by the government there would be many problems with property rights. People still have the right to have any property they want as long as they can afford it and as long as it is obtained properly. The points that Locke makes in the chapter Of property are very important and pertain to American society today. I feel that he was extremely accurate in some of his views and he is an important figure in world history.

Tv Talk Shows - Jerry Springer And Oprah Winfrey Essays

Tv Talk Shows - Jerry Springer And Oprah Winfrey Essays Tv Talk Shows - Jerry Springer And Oprah Winfrey Compare and Contrast In the world of entertainment, TV talk shows have undoubtedly flooded every inch of space on daytime television. Many of us have seen and heard the often recycled topics found on such shows as Jerry Springer and Oprah Winfrey. And anyone who watches talk shows on a regular basis knows that each one varies in style and format. One might enjoy watching the sometimes trashy subject matter found on Jerry Springer, while someone else might prefer the more serious and light hearted feel of the Oprah Winfrey show. But no two shows are more profoundly opposite in content. Jerry Springer could easily be considered the king of trash talk. The topics on his show are as shocking as they get. For example, the show takes the ever common talk show themes of love, lust, sex, sexuality, adultery, cheating, guilt, hate, conflict and morality to a different level. In a vintage Springer show, one finds women who cheated on their boyfriends and are ready to confess. But the boyfriends are in for a bigger surprise. As it turns out that all the women haven't been secretly seeing other guys, but seeing other women, who also happen to be waiting backstage. Another episode tells of a John Wayne Bobbit type case, but with a more twisted plot. A male cuts off his own manhood because he claimed that his homosexual neighbor was stalking him. Shocking, indeed, but the list of talk material goes on from dangerous love triangles, broken homes, pregnant strippers, teenage prostitutes, adult film stars, devil worshippers and the ever popular talk show regulars, the members of t he Ku Klux Klan. Clearly, the Jerry Springer show is a display and exploitation of societies mora catastrophes, yet people are willing to eat up the intriguing predicaments of other peoples lives. Oprah Winfrey was once a follower of the trash TV format, but her long running popular TV talk show has since been reformed. Like Jerry Springer, the Oprah Winfrey show takes talk TV to its extreme, but Oprah goes in the opposite direction. Oprah is probably the most immaculate talk show there is. It is unlikely that you will find guest on Oprah that have committed adultery, have sold their souls to the devil, or are part of a racist hate group. Instead, the show focuses on the improvement of society and an individuals quality of life. Topics range from teaching your children responsibility, managing your work week, proper etiquette, getting to know your neighbors and entertaining interviews with celebrities. Not many talk shows are interested in taking time to teach children right from wrong, or give techniques to get along with people better, but it seems that the Oprah shows top priority is to educate first, and then entertain. Compared to Oprah, the Jerry Springer show looks like toxic waste being dumped on society. Still, there are times when Jerry Springer has made an effort to help the troubled people on his show. The most notable is when he has helped extremely obese people get to the hospital and help them turn their lives around. The entire process is still taped for its entertainment value, but at least something good came out of it. Jerry also ends every show with a final word. He makes a small speech that sums up the entire moral of the show. Hopefully, this is the part where most people will learn something very valuable. Even if Oprah is as squeaky clean as it is, the show is not for everyone. The shows main target audience that are working middle-class Americans. A vast majority of these people usually have the time, money, and stability to deal with life's tougher problems. Jerry Springer, on the other hand, has more of an association with the young adults of society. These are your 18 -21 year-olds whose main troubles in life involve love, relationship, sex, pregnancy, money, peers and influence. They are the ones who see some value and lessons to be learned underneath the show's exploitation. While these two talk shows are as different as night and day, both have ruled the talk show circuit for many years now. Each one

Job Satisfaction Dissertation Example | Topics and Well Written Essays - 16500 words

Job Satisfaction - Dissertation Example The level of employee’s job satisfaction is related to his or her expectations towards the job (Porter and Steers; 1973); this depends on many factors such as pay, promotion, or autonomy. For these expectations, each employee has certain preferential values and these preferences vary across different individuals. The above view is supported by Pearson (1991) who had found that when the level of unmet expectations becomes large, there is low job satisfaction level and the probability of negative behaviour and turn over increases. There is no doubt that Job satisfaction is an interesting subject to both, people inside and outside the organisation (Spector 1997); Spector (1997, p.2) looked at job satisfaction as a humanitarian perspective and stated that people deserve fair and respectful treatment. While Ali (1985) looked at job satisfaction as a function of individual and organisational variables, Metle (1997) believed that individual demographic characters are likely to be the sources of variations in job satisfaction. Locke also points out that job satisfaction is related to other phases of the employee’s life. It has been shown to affect positively, towards family, and towards self. Job satisfaction has also been shown to affect positively on the employee’s physical and mental health (Shell & Dunken 2006). Job satisfaction is considered as an important factor for establishing an organisation’s health; the quality of service rendered by an employee is affected by the job satisfaction level of the employees (Fitzgerald et al. 1994). ... ariables on quality services, such as infrastructures and internal relationships, should also be recognised as factors affecting job satisfaction (Crossman and Abou-Zaki 2003). 2.1 Importance of Job satisfaction: In recent times, Job satisfaction has been one of the most significant topics in organisational research. Job satisfaction has a direct relationship with the organisational climate. In view of the fact that satisfied employees create additional positive working environment for organisations, it is worthwhile to do a research on the employee job satisfaction in organisations (Shell & Duncan 2006). On the other hand Okpara (2006) explained that job dissatisfaction leads to negative job attitudes (i.e. absenteeism, poor performance and low productivity), which is supported by Al-Ajmi (2001) and according to him, these negative job attitudes results in low productivity and lesser profits. Moreover, Barrie (2001) has also reported that a lack of personal satisfaction is the reason of quitting the job. Literature show that satisfied workers tend to be self motivated and self motivated behaviours exceed the formal requirements of a job (Schnake 1991; Organ and Revan 1995). In contrast, dissatisfied workers according to Spector (1997) show an increased tendency for counterproductive behaviours (i.e. withdrawals, burnout, and workplace aggression). Moreover Everts (2001) argues that the behaviour of the employees who are not satisfied, may impact negatively on their performance, as well as those around them. According to Whinghter and Blazer (2005) knowledge, understanding and improving job satisfaction can contribute positively towards the organisational goals, so the study of job satisfaction is important because of the following reasons: 1- Reduced Employee

Social Networking and the Impact on College Life Research Paper

Social Networking and the Impact on College Life - Research Paper Example Social media websites have been thus affecting school and college students’ grades because students end up spending more time on websites rather than studying. Most students, when asked how they spend their day, reply by stating that they spend their hours after school or college in front of the computer, on websites like Twitter and Face book. These websites take up all their time because the new generation is obsessed with documenting their every thought on the internet. Moreover, they like checking into places on their Face book, updating their status and spend hours on a single photograph that someone would have tagged them on, commenting. All these activities eat up into their study time and they fail to get good grades or concentrate in the classroom due to being so hooked on to these websites all the time. The focus of this paper is on college students because school children can still be controlled by their parents and are under the regulation of their parent’s watchful eye. Once in college, a student is on his own, leading his own life and seldom listens to what the parents say, especially if he lives away from home. Such f reedom tends to override the child’s life, leading him into spending his time in the most non productive and enjoyable manner possible. By this I mean to say that the internet can be a very productive place to be as it has so many websites full of information and learning; one can enrich himself by reading the news as well, however college students seldom tend to do that, unless the news presents itself in the form of a Face book update. Almost 96% of college students are on Face book all the time and even if they study, they tend to keep checking their Face book page for updates every half an hour, if not lesser. This hinders work because it reduced the concentration span of the student. (Akhtar, Shabbir) Â  

Importance of reserch and development to an innovative company Assignment

Importance of reserch and development to an innovative company - Assignment Example With reference to the context, it can be observed that Exxon Mobil Corporation from the United States has comprehensively introduced R&D management into its business process. With due consideration to the aspect, the paper intends to discuss about the ways in which Exxon Mobil makes use of R&D in its business operational process to obtain an edge over its market competitors. Exxon Mobil is one of the leading multinational and publicly traded oil and gas companies of the world having its headquarters in Irving, Texas, United States. It was created in the year 1999 after the merger between Exxon and Mobil and is recognized as a decedent company of Standard Oil founded by John D. Rockefeller. In serving the local communities with oil and gas along with other petrochemicals, Exxon Mobil has been able to expand its business operations on a global basis. Consequently, it has been able to achieve certain milestones which can be identified as the business segments of Exxon Mobil has expanded overseas within a very short span of time. Furthermore, in expanding business to overseas, Exxon Mobil has been capable to possess 31 refineries of oil. With the help of the final products produced in these refineries, Exxon Mobil is serving 21 countries with their products. Contextually, with the help of the sustainable performances in the recent years, Exxon Mobil has ach ieved the status of being the number one corporation in the USA according to Forbes Global 2000 list of the year 2012 by increasing its organizational revenues and profits (Forbes, 2012). Moreover, for surviving in the competitive marketplace, Exxon uses innovative and modern technologies in order to develop an aggressive and advanced operational process for serving the customers. In accordance with the aspect, it is observed that Exxon Mobil has introduced R&D management into its operational process (Exxon Mobil, 2012). R&D management can be defined as the management

Age and gender influences on fashion

Age and gender influences on fashion Fashion orientation In our contemporary society, we may not understand fashion, you may not like fashion, but most of us can not not come into contact with fashion. Craik (1994) said that fashion is confusing, interesting, exciting, obsessive-compulsive. Whether we like it or not, it has greatly influenced with people even those who want to avoid it. What is the fashion? Fashion have experienced a serious of style popular during a specfic period of time(Nystrom,1928).Craik (1994) can divided into two ways: West High Fashion and Everyday Fashion; High Fashion refers haute coutureor elite designer fashion, Everyday Fashion is people everyday clothing, so everyday Fashion Street Fashion another similar statement. Fashion can be explained as psychology, sociology, and consumer behaviour studies. fashion will be described as a social and psychological response to the external environment (Westers,1966). What is the fashion orientation? Fashion Orientation defined wearing different style of clothing items make a gorgeous overall look(Evelyn,2005). Fashion orientation can be describes when consumer go shopping, they always look for fashionable items(Ko and Kincade 2007). consumer do not lost interested in fashion even time goes by. fashion orientation represents when it come out with fashion awareness, it can not ignore how important people’s life-style are. Because fashion comes from human daily life, life style includes people living and spending time and money† (Engel, Blackwell, Miniard, 1990, p. 342). People can be not mentioned about their values in their lifestyles and a life style has great impact on fashion orientation. Moreover, according to GutmanMills (1982) study, it described fashion orientation comprised of four dimensions: fashion interest, importance of being well dressed and anti-fashion attitude and fashion leadership. Darley johnson (1993) mentioned that fashion orientation is fashi on innovativeness together with fashion leadership. Both Jonathan and William defined fashion orientation is in relation to shopping orientation. a few studies analysis that fashion orientation should be separated from shopping orientation together. In this study, it consist of four dimensions based on Gunmans study: fashion interest, fashion leadership and importance of being well dressed and anti fashion attitude. Gutman and Mill theory According to Gutman and Mills(1982)mail survey with 6,261 female respondents, it created a fashion scale with its four dimensions: 1) fashion leadership, 2) fashion interest, 3) importance of being well-dressed, and 4) anti fashion attitude. This study was cited in many researches currently. Fashion Leadership The character of Fashion leadership is a good sense of fashion trends, knowledge of fashion trends and a self conscious concept of clothing.Many people think that if someone is very familiar for a product, and often ask them related questionsto this person can be called opinion leaders, the advantages of fashion leader is that they can influence people attitudes or behavior toward fashion due to the wealth of knowledge, expert ability and correctly filtering variety of product information. Because the new fashion styles need to be adopted for a period of time(Barber Lobel, 1952), fashion leaders should be very active in social activities and close to other people, they play a vital role in the community and make people accept style innovation by influential power.(Workman Johnson, 1993). Moreover, because fashion leaders affect not only customer purchase decision but also give the marketers fashion ideas and advice. Summers and King (1969) defined female clothing fashion opinion le aders are care about trying new products and building up fashion knowledge about new clothing collection. Similarly, Myers and Robertson (1972) examined opinion leadership should have wide range of fashion knowledge such as women’s clothing, fashion, cosmetics, and personal care and are willing to discuss fashion thing with people and spend lot of time women’s clothing and fashions. Because fashion leaders prefer share new fashion collection and propose a unique opinion, these features of fashion leader can good to develop the other aspects of fashion orientations such as fashion interest, importance of being-well dressed, and antifashion attitude (Evan, 1989; Morganosky Vreeman, 1986; Wilkie, 1990). Fashion interest According to Katz Lazarsfield (1960), the definition of fashion interest is that a person who is interested in clothes, makeup and hair styles. High level of fashion interest people prefer spend a large amount of time on exploring the latest fashion collections and trends such as reading fashion magazine and purchasing lastest clothes collection. Also, they collect widely various clothes associated with different events. The Importance of Being Well Dressed Importance of being well-dressed refers that standing out group with appropriate dressing, reflecting one’s good life, and dressing representing their opinion of themselves(Summers,Belleau Wozniak 992). For example, when people go to interview with a well dress, they think the clothes make people have good impression on them. Another example is that people with high attire believe their clothes show that the self-image is. The important part of goals is their self- satisfaction. When it is low, people do not care about their outfit. In other word, they think there is no correlation between their clothing and their self image. Anti-fashion attitude Anti-fashion attitude means that people do not care about fashion and not buy so-fashionable clothing. They think that buying fashion clothing is a way to waste money and they do not like listening so-called fashion expert what to wear. In other word, in term of their shopping process and attitudes, they are often apathetic. people who have the antifashion attitude do not regard current fashion and fashion leaders’ opinions when they make a decision on their clothes. Thus, those with antifashion attitudes tend to display unfavorable attitudes toward fashion. Fashion is a visual communication of one to others, and fashion orientation as a theory of fashion expresses the psychological aspects of self through a self-concept. An individual’s own ideas of self develop self-concept theory, and self-concept influences fashion orientation. Relevant studies on fashion orientation In this study, the authors intend to test the scale, originally developed for females, with current male and female fashion shoppers. Gender roles have greatly impact on fashion shopper in social environment.(Otnes and McGrath, 2001). According to Kwon(1987)research, it found that current male and female fashion shoppers.are affected by different motivating factors. For woman, their concept of clothing may in relation to self-enhancement, whereas man may have positive relationship between the concept of appeal and social status. Another research is that Kwon (1991) found that when woman chose their fashion clothing, they will affect by mood states more than man do. There are many conflict findings about fashion consciousness. Kinley, Conrad and Brown (2001) found that woman are more fashion awareness than men counterpart, other research findings show that young male shoppers are more fashion awareness than female young shoppers(Manrai et al. 2001). Another similar research is that fashion conscious for generation Y male shoppers in the UK were important but there is not clear relationship between fashion consciousn ess and new fashion style (Bakewell, Mitchell, and Rothwell2000). In terms of clothing-fashion lifestyle segment, Gutman and Mills (1982) proposed that there is correlation between the concept of fashion orientation and shopping orientation. According to some studies, it examined that people purchase product, shopping orientations will generate different preferences(Darden Reynolds, 1972). Gutman and Mills(1982) reported that fashion orientations consist of four major dimensions: fashion leadership, fashion interest, importance of being well dressed, and antifashion attitude which connect with shopping behavior, clothing-fashion lifestylesegment, and compulsive consumer purchase behaviour.(Chung, 1996; Darley Johnson, 1993; Huddleston, Ford, Bickle, 1993; Lee, Park, Chung, 2004; Park Burns, 2005). GutmanMills (1982) defined that fashion orientation to have three dimensions:fashion priority(fashion interest, importance of being well dressed and anti-fashion attitude), time frame and initiative (fashion leadership). Darley johnson (1993) defined fashion orientation to comprise of fashion innovativeness and fashion opinion leadership. Both Jonathan and William analyzed fashion orientation together with shopping orientation. Little work has been done on fashion orientation separately since many scholars consider fashion orientation and shopping orientation together. Although Huddleston (1993) used fashion orientation to identify lifestyle characteristics that directly related to shopping behavior and Lumpkin (1985) included it as a variable in identifying shopping orientation segments, it might still be necessary to indentify shopping orientation and fashionOrientation separately. In this thesis we define fashion orientation to consist of three dimensions based on Gunmans elimita tion: fashion interest, fashion leadership and importance of being well dressed. The younger, the more fashionable Rose (1989) indicated that in the nineteenth century, the difference between children and adult was officially appeared on legal and social, before that children are living with what adults think such as children clothing follow the footsteps of adult clothing. design the children wear was not special in the past. As long as adult clothing are immersed in fashion concept, they will be extended to the field of childrens clothing. This phenomenon from a historical point of view is quite reasonable. How do fashion enter the field of childrens clothing? Firstly, it is common global phenomenon that our birth rate is gradually dropping. In competitive society, people are busier and busier, the population are getting married at a more and more later age. Under the circumstances, salary figures are is out of proportion to the number of children. According to United Nations estimation, the worlds total fertility rate from 1950 to 1955 of 4.92 people, down to 2000 to 2005 of 2.67 people (United NationsPopulation Division, 2009); lower total fertility rate in Taiwan, Taiwans fertility rate of women in 2006 only 1.115 people, compared to 2.515 in 1980, and plentifully reduced by about 56% (Ministry of the Interior Department of Justice, 2007). Whether or not in Taiwan or other developing or developed countries, falling birthrates might lead to childrens products a considerable change on supply and demand market. In term of consumer demand , after the raise of quality of life the awaking of individual consciousness, parent are focus more on all aspects of their daily life quality for example, they see the children as their own unique treasure and they expect give them enjoyable ilfe in the material and spiritual life. In modern times, parents are willing to spend the money on their baby; therefore childrens clothing demand will be more and more branding and fashionable, meanwhile and also promote the development of brand management on childrens clothing. Moreover, going out with the well dressed children do not only show their parents own taste, but also meet their unique personal style. and even some parents want children go to school wearing designer clothing to care about their own and their children feeling. Consumer demand for childrens wear has entered emotional consumptionthe stage, high purchasing power family toward childrens wear is to meet childrens emotional and spiritual life. When parents chose the children wear, the clothing which is to meet social status of the family or to reflect the style and personality is very important factors for parents. brand clothing in Japan is expensive, but it is always able to break record of high sales figures in the annual Golden Week in Japan. Those fashionable and young Japanese female consumers who have children usually pursuit fashion, it will not stop because of the mothers identity, and even want to wear the same style of clothing as their children. These situation has expanded childrens wear market. In the market of supply aspect, due to a small number of children, the amount of consumers are naturally failing. In this case, the children industry wants to survive and trys to introduce high-priced goods to the market to get customers attention who has a small number of children and good economy. In Taiwan, there are lots of luxurious childrens wear reports, it refers a market phenomenon that in many countries high-priced adult clothing brands are starting to have to join with childrens wear. For instance, according to the Apple Daily news, it reported the famous Taiwan brand les Enphants decided to start selling Armani Junior childrens clothing; also liberty Times Holiday introduced many Hollywood celebritiess childrens fashion wear. Changes in consumer attitude and purchasing power lead high spending power on childrens market the important reason is that fashion concept fights into childrens market. Childrens clothing industry holdsof high spending power parents and focus on parent mind that care about childrens appearance so the industry introduce stylish clothing to childrens wear market. Fashion in contemporary world show how influential on childrens clothing. Moreover the word fashiona gradually emerges by many foreign magazines, designers and consumer society and so-called Kids Fashion Expertappears in response to childrens fashion trends. For example, a New York childrens fashion expert Michelle Kouzmine (2005) indicated that children fashion has begun to seriously attention in today.

Bad Euthyphro :: essays research papers

Bad Euthyphro   Ã‚  Ã‚  Ã‚  Ã‚  Euthyphro did not act pious toward his father at all. If he had been trying to be a pious human he would to think deeper in to what he did. Euthyphro turned in his father for killing one man, but he only satisfied one part of being a pious person. According to the American Heritage Dictionary being a pious person has â€Å" devotion and severance towards his god and family.† Euthypro only pleased his god; by bring justice towards his father. He maimed his family and betrayed them. Being thoughtful towards his own family name; Euthyphro only considered him and his money. He only wanted vengeance over the mans death.   Ã‚  Ã‚  Ã‚  Ã‚  Looking for revenge never brings any thing good back only bad memories and shame. When Euthyphro found out about his workers death he was mad. Nobody can blame him for it but he acted so abruptly and we out thought he jumped to accuse his father for the murder. He was so quick to blame his father he refused to stop and think. If he had thought about the repercussions that where going to happen, he would of realized that his family name would be put to more shame.   Ã‚  Ã‚  Ã‚  Ã‚  One must also remember what era this story is been told. During the time murder was just another thing that happened daily in the streets. The time that this all takes place is at a time in the world’s history that savageness was still part of the society. The only difference between the ear of Socrates, and today’s society’ is the acceptance of some crimes. When Euthyphros father killed his hired hand, he still had a just reason for doing so. The two main ways to have a pious soul is by having devotion to god and family. Euthyphro showed obviously that he denied honoring his family. It is hard to prove that he did not show devotion to his god. He showed that he felt there was a need for justice. Even thought he went and told on his father, he for goad his own mistakes by sending someone who might be able to kill another.

Memo Review

Occasionally a person working with a department at a company is required to pass on information to another department or a supervisor. Because the executive vice president has requested information on inventory valuations, it is necessary to make this memo professional and accurate. The use of information must be explained to the company officers so it should be considered that they are not aware of the jargon used by accountants. Summarized below are the changes in the interoffice memo relating to accounting jargon and abbreviations.Also included is the requested information on First In First Out (FIFO) and Last In First Out (LIFO) method, but this topic is changed for easier understanding. When revising the memo it is changed from casual to professional and formal. In this case the memo in question is concerning the FIFO and LIFO methods and the effects of the methods on the company. This requires explaining each valuation method in terms of the profit and loss on the income statem ent and the Cost of Goods Sold (COGS).This needs to be detailed without being condescending. The last paragraph about the lawsuit by Macy’s is not necessary to include since this information does not affect the retail industry’s inventory valuations methods. The accounting jargon of elastic pricing and an inflationary economic time needs to be changed to professional wording. In the case of elastic pricing, it would be appropriate to state that the company’s prices are flexible because of the industry demands, so the inventory methods need to reflect this to maintain a profit.Inflationary economic time can be explained as coming into a period of inflation. These two changes will advise the senior officers what is important to consider without adding unnecessary information The last part of the memo that must be stressed is the law that state no matter which inventory valuation the company decides to use it must continue to use this method for the complete accoun ting cycle.An accompanying recommendation based on the previous financial statement could be added to help with this process or an explanation on how each inventory method would affect the company’s profit would be important. Upon completing the review of the interoffice memo an employee will often find there must be changes made before it can be sent on to the intended recipient. This will require eliminating interoffice jargon and abbreviations. The memo must meet the requirements of the demand of information and the station of the person receiving it.Business communication can be formal or casual depending on the relationship of the people interacting and the final destination of each communication. This is important to remember when composing any business communication.References Leisker, R. V. , Flatley, M. E. , & Rentz, K. (2008). Business communication: Making connections in a digital world (11th ed. ). Boston, MA: McGraw-Hill. University of Phoenix Online. (2010). Bus iness Communications for Accountants. University of Phoenix: Accounting Memo. Memo Review Memo Review XBCOM/230 Whenever an individual is doing work for a division of an organization, it is important to transmit information to other divisions and the supervisors. The executive vice president wanted information on stock values therefore the memo should have been professional and correct. The data in the memo should have a description to the organizational officials. The use of jargon in a memo is not professional. Jargon, rubber stamp, and cliches are usual for accountants to use when they are interacting with other accountants.Rubber stamps convey the result of usual treatment, unlikely to win over readers positively. This kind of treatment inform readers that the author does not have particular concern for them, and the current case is dealt with in the same manner as others (Rentz, Flatley, & Lentz, 2011). Summarized under are the modifications in the interoffice memo pertaining to the accounting jargon and abbreviations. The interoffice memo requested that we provide a review of last in/first out (LIFO) against first in/first out (FIFO).The memo alters from casual to official while revising the data. In this instance, the memo is about the FIFO and LIFO techniques and the outcomes of the techniques of the organization. Description is needed for each valuation technique with regard to the profit and loss on the income statement as well as the cost of goods sold (COGS). The final part regarding the legal action by Macy’s is not required to incorporate since this information has no effect on the retail industry’s inventory valuation techniques.The accounting jargon of elastic pricing as well as an inflationary economic time alters to professional phrasing. In the matter of elastic pricing, it will be suitable to say that the company’s rates are flexible within the industry requirements. Thus, the inventory techniques must reflect this to keep a profit. As getting into a time the rising cost of living, inflationary economic times have a description. Both of these modifications will suggest the senior officials what is important to think about without adding useless information.The final portion of the memo should stress the regulation; regardless of what inventory valuation the organization determines to use it should carry on using this technique for the whole accounting cycle. An associated suggestion, depending on the last fiscal statement adds this to assist with this process or a reason of how each inventory technique would impact the company’s profit would be essential. After doing the overview of the interoffice memo, a worker will frequently find there are modifications made prior to delivery to the supposed receiver.Proofreading and editing is essential to get rid of interoffice jargon and abbreviations. The memo should meet the requirements needed information and the place of the individual receiving it. Business communication can be official or casual based on the relationship of the indiv iduals communicating, and the ultimate location of each communication. This is important to keep in mind when crafting any business communication. References: Rentz, K. , Flatley, M. E. , & Lentz, P. (2011). Lesikar’s business communication: Connecting in A digital world (12th ed. ). Boston, Ma: McGraw-Hill.

Canada Pension Plan (CPP) Changes

Canada Pension Plan (CPP) Changes The federal and provincial governments started to make changes to the Canada Pension Plan (CPP) in 2011 to give more options to those who want or need to receive the CPP before the age or 65 and to those who want to postpone taking their pension until after the age of 65. The changes are being phased in gradually from 2011 to 2016. Adjustments have been made to improve the flexibility of the CPP, and to adapt to the different ways that Canadians are approaching retirement these days. For many, retirement is a gradual process, rather than a single event. Personal circumstances, from employment opportunities, or lack of them, health, and other retirement income, affect the timing of retirement, and the gradual adjustments made in the CPP may make it easier for individuals, at the same time keeping the CPP sustainable. What is the Canada Pension Plan? The CPP is a Canadian government pension plan and is a joint federal-provincial responsibility. The CPP is based directly on workers earnings and contributions. Nearly everyone over the age of 18 who works in Canada, outside Quebec, and earns over a basic minimum, currently $3500 a year, contributes to the CPP. Contributions stop at the age of 70, even if you are still working. Employers and employees each make half the required contribution. If you are self-employed, you make the full contribution. CPP benefits can include a retirement pension, a post-retirement pension, disability benefits, and death benefits. In general, the CPP is expected to replace about 25 percent of your pre-retirement earnings from work. The rest of your retirement income can come from the Canada Old Age Security (OAS) pension, employers pension plans, savings and investments (including RRSPs). Changes to the Canada Pension Plan The following changes are in the process of being implemented. CPP monthly retirement pension started after age 65Since 2011, the CPP retirement pension amount has increased by a larger percentage when you start taking it after the age of 65. By 2013, your monthly pension amount has increased by 8.4 percent for every year after 65 up to age 70 that you delay taking your CPP. CPP monthly retirement pension started before age 65From 2012 to 2016, your monthly CPP retirement pension amount will decrease by a larger percentage if you take it before age 65. The monthly reduction for taking your CPP early will be 2013 - 0.54%; 2014 - 0.56%; 2015 - 0.58%; 2016 - 0.60%. Work Cessation Test has been droppedBefore 2012, if you wanted to take your CPP retirement pension early (before the age of 65), you had to either stop working or significantly reduce your earnings for at least two months. That requirement has been dropped. If under 65 and working while receiving a CPP retirement pension, you and your employer must pay CPP contributions.These contributions will go to a new Post-Retirement Benefit (PRB), which will increase your income. If you have an employer, the contributions are split evenly between you and your employer. If you are self-employed, you pay both the employer and employee contributions. If between 65 and 70 and working while receiving a CPP retirement pension, you have a choice about whether you and your employer pay CPP contributions.You do have to complete and submit a CPT30 Form to the Canada Revenue Agency to stop making contributions, however. General Drop-out Provision IncreasesWhen your average earnings over your contributory period are calculated, a percentage of your lowest earnings are automatically dropped. Beginning in 2012, the provision was increased to allow up to 7.5 years of your lowest earnings to be dropped from the calculation. In 2014, the provision allows up to 8 years of lowest earnings to be dropped. Note: These changes do not apply to the Quebec Pension Plan (QPP). If you work or worked in Quebec, see the Rà ©gie des rentes Quà ©bec for information. See Also: Applying for the CPP Retirement PensionCanada Old Age Security (OAS) Pension Changes

Paper Essays - Unemployment, Labour Economics, Social Justice

Paper Essays - Unemployment, Labour Economics, Social Justice Paper Discussion Board 1The recession of 2007-2009 has impacted many industries, but few have been hit as hard as the newspaper industry. From a loss of subscribers to a loss in advertising revenue, print newspapers are experiencing economic change unlike any other time in history. Last year, Denver?s Rocky Mountain News stopped publishing in February, the Seattle Post-Intelligencer ceased printing their publication and converted to an online-only format in March (and in the process, laid off 145 of their 165 employees), McClatchy Co., owner of the Miami Herald, announced in March it was cutting 1,600 jobs and reduce wages throughout the company, and even the venerable New York Times made a deal to sell its share of its headquarters and lease it back, raising a much needed $225 million in the process. These are just a few of the many examples of hard times in this industry. Why do you think the newspaper industry has been hit so hard? What sources do you use to get news? Why? Do you subscribe to a local paper, and if so, do you receive a print copy or receive it electronically? How have changes in the news industry affected unemployment? Discuss how changes in this industry have resulted in not only cyclical unemployment, but also frictional and structural unemployment.

Cultural Context & Design Essay Example | Topics and Well Written Essays - 2500 words

Cultural Context & Design - Essay Example f the ad design, not only can the careful observer learn much about the company, but can also assess how the advertisement is impacting or contributing to the general thought and behavior of society. This examination of the signs of a given advertisement is what Roland Barthes referred to as semiotic analysis. This process of looking at an advertisement for its deeper cultural meanings and associations enables us to gain a better understanding of the relationship that develops between the product or the advertiser and the viewer or consumer. After examining a little bit about what Roland Barthes meant by semiotic analysis, this process will be applied to two advertisements as an illustration of the process. Roughly speaking, semiotics refers to the process of analyzing the ‘signs’ of a given culture for indications of meaning at varying levels. â€Å"Semiology therefore aims to take in any system of signs, whatever their substance and limits; images, gestures, musical sounds, objects, and the complex associations of all these, which form the content of ritual, convention or public entertainment: these constitute, if not languages, at least systems of signification† (Barthes, 1964). Perhaps appropriate to the application of semiotic analysis to the field of advertising, philosopher Umberto Eco refers to it as â€Å"a discipline for studying everything which can be used in order to lie† (1976). Thus, it refers to language, image, color, shape, expression, placement and a number of other contextual clues that combine together in some unique way so as to convey a sense of meaning to a particular cultural group. To discuss these various elements, Barthes and other s have provided us with specific terms that help to keep things within an understandable framework. The primary elements that will be concentrated on in this study include signifiers, signified and sign. The sign is the compound element formed by the signifier and the signified. The signifier is

Alexander I - Reformer or Autocrat Research Paper

Alexander I - Reformer or Autocrat - Research Paper Example Nevertheless, quite a few of those rulers have proved to be so influential that people and history have remembered them since time immemorial. In fact, these chronicles of ancient civilizations have always reigned over the credentials of history. Likewise, these emperors and their ruling periods have left a noticeable and ineradicable imprint in the history of the universe. Amongst the few incomprehensible autocrats that the world has witnessed, Alexander I is one of those enigmatic tsars that has tyrannized the region of Russia for more than a span of twenty years. While looking at the historical background of Russia, it has come under observation that Russia has been a foremost power of Europe that has played a significant role for the peace settlements of the greater parts of it. In addition, history enlightens that for over several centuries; Russia indulged itself as a curb for the European countries in front of the emperors that in quest of having the power over them1. Despite the fact that Alexander I had been a prominent personality of the history, several historical episodes deal with him but only a few meticulous analyses on his personality and policies have come under presentation. The autobiographical epic of Alexander I elucidate the piece of information that he was born in the latter years of the sixteenth century and the last quarter of decade 1770s in one of the largest cities of Russia. Alexander I the Blessed was another name given to him by the people of Russia as he ruled over Russia as an emperor for nearly twenty-five years during his shot span of life. Alexander I was also the Russian King of Poland for approximately ten years. He also gained recognition by becoming the â€Å"first Russian Grand Duke of Finland and Lithuania†2. Although Alexander I was the eldest son amongst his siblings, yet he became the successor to his father of the throne and came into power at a very young age. Alexander I became the czar of Russia when this state was in a turbulent and uncontrolled position due to the happening of Napoleonic Wars. According to the historians, the ruling period of Alexander has come under dissection in two periods primarily. The first period comes under remembrance mostly as progressive and the concluding years of the power deemed as orthodox or counterrevolutionary stage. The historical records reveal the fact that noninterventionist or liberal improvements and reforms were the highlighting facets during the earlier period of the sovereignty of Alexander I. Alexander I carried out the liberal reforms with an intention to transform Russian empire into a highly democratic and modernized society. Moreover, restructuring of the country and codify the legislation of Russia were amongst the numerous distinct reforms of Alexander I3. In addition to it, education and spread of knowledge was one of the fundamental aspects of the early reforms by Alexander I that came under key emphasis during his early reign in terlude. However, the latter period of his dominion states that he practiced much more arbitrary manner of conduct that even abolished or rolled back several preceding reforms consequently4. This is because he became quite conservative after defeating Napoleon who made an endeavor to surmount Russia. This defeat to Napoleon endorsed Alexander I as the most supreme and powerful ruler amongst all of the European emperors. Actually, the alliance of Russia with France deteriorated after this defeat to Napo