Industry Analysis Assignment Example | Topics and Well Written Essays - 500 words

Industry Analysis - Assignment Example n as Porter’s Five Forces Analysis, pertains to a framework for the analysis of the industry and the development of the business strategy given in 1979 by Michael E. Porter (Porter, 2008). It comprises of the five forces which elaborate upon the competitive intensity and thus, determine the attractiveness of a market. The five elements of the industry analysis are explained below: The entry of the new firms into market can be blocked in many ways. For instance, low-cost manufacturing or technological advancements can be few of the many barriers for the businesses. Besides this, there are political barriers which block the entry of businesses into the international markets (Marvin, 1987). For example, the bagel industry in US experienced the flood of new companies entering the industry in 1996, which caused a sharp decline in the profit aspect of the industry. This diminished the attractiveness of the industry. One of the other features of the industry analysis includes the barriers to exit. It comprises of the legal obstacles, or the strategic significance which stops the business from leaving a market at the proper time. An example can be the case of European oil industry. The exit barriers in the industry have been the outcome of environmental cleanup, high costs of dismantles refineries, and employee layoffs. Due to these factors, a very low level of profits exists which is the result of a persistent projection of extra capacity. In an industry, the businesses operate in two types of markets: the market for outputs and the market for inputs. The transactions in both markets take place which are a source of value-creation for both suppliers and buyers. There are large customer groups which are equipped with the power to negotiate on better terms of trade and bargain on price. Moreover, they can switch the suppliers thus, increasing the market competitiveness. For example, in a pharmaceutical industry, the buying power is low. Due to the patent protection,

Evaluation of personl learning Essay Example for Free

Evaluation of personl learning Essay An evaluation of my personal learning plan along with comments on how I plan to update my subject specialist knowledge, generic knowledge of teaching and learning, using examples from my practice and discussing the part my mentor played in my development. Introduction The aim of this assignment is to show how my key learning points from my personal learning plan have been put into practice and to evaluate these, examples from my practice will also be used. I will explain how I plan to update not only my subject specialist knowledge but also my generic knowledge of teaching and learning. I plan to also explain and discuss the part my mentor has played in my development over the two years of cert Ed qualification. Having a personal learning plan is a great way of setting out your future objective, aims and goals. Having goals to head for gives you motivation and direction and also builds on confidence and self esteem. However it is a good idea to plan your own personal learning plan, when you plan your own programme, it is more likely to be relevant to your needs and be able to be applied, and be related to, your teaching. This, then, is more likely to give you motivation for your learning (Reece Walker 2003 pg 400). I plan to review and update my own personal learning plan every six months. However my personal learning is also discussed in my supervisions at work which I have every three months, this enables me to discuss any knowledge I myself wish to update and also any training my manager feels I would benefit from. I feel this is good support to involve my personal learning plan within my supervision, it also shows management that I am committed and taking control of my own learning. My personal learning plan consists of three main areas these are. Subject specialist development This is the subject that I teach this includes my practical and theory work. Generic teaching development This is schemes of work and lesson plans how I use differentiation and assessment, along with assignments and research etc. Skills development This is my literacy, numeracy and ICT skills. My subject specialist area has a variety of subject sessions these are induction, food hygiene awareness, health and safety, individual service planning (ISP), swallowing disorders, manual handling, infection control and first aid I do continuous refreshers on all sessions within the organisation how ever I do also carry out independent reading and research of individual subjects to keep my self updated. Especially on change that relate to any regulations that have an impact on my training sessions. There have been two key personal learning development areas in my subject specialist area the first being ISP training. This training session has had a complete overhaul to how it is to be delivered which has involved a lot of changes to the ISP itself, example how these are set up and completed. For me to deliver this training to my learners I needed to attend a two day training session myself. The sessions involved theory and practical learning giving me the knowledge and the skills to enable me to deliver a practical session to my learners. Example when doing this session my learners will not be just listening and getting involved in group discussions they will be involved in an ongoing practical, At their best, practical’s are an enjoyable and active hands on experience. At their worst they are frustrating episodes where not even the teacher knows what is supposed to be happening (Petty 2004 pg 204). So any practical should be well planned. My learners will be put into pairs one will be the service user and the other the key worker. They will then be given a number of activities to follow. Using this method they will build and complete an ISP, learners are able to swap roles through out so each learner gets to play each role. I have delivered this training session this way on many occasions now and it is working well, learners are enjoying and putting into practice what they have learnt well, this is evident when looking at ISP, s that they have completed. My second key learning point in my subject specialist area is first aid training. I was unable to deliver this session as I did not have the knowledge and qualification to do this. I  attended a two day emergency first aid course down Lincoln through NUCO training, having attended this training I now have the confidence and subject knowledge to be able to deliver this to my learners. The training consisted of two presentations showing the teacher my understanding of the subject and showing I was able to present, I was also assessed on practical exercises through out the two days, example resuscitation procedure, choking procedure, and the procedure in the event of an emergency situation example car accident. This training was very challenging and intense however it has given me the skills to develop an effective training session for my learners. I have two sessions planned to deliver in July. Having being successful in this training I am also able to go and assess other first aid trainers. I plan to update my subject specialist knowledge continuously I will do this by attending refresher training sessions. I am also a member of the Institute for learning where you have to prove you have so many hours of continuous professional development. I also plan to use E-learning within the organisation for any relevant training sessions, along with my independent learning through reading and research on the internet. My generic knowledge of teaching and learning has developed well through out my two years on cert Ed, my skills in lesson planning have developed immensely and I put these into practice on a regular basis. My delivery methods have progressed and become a lot more interactive for my learners, by bringing in differentiation and inclusive learning example hand washing exercise I use a power point slide to show a picture of hands with bacteria on, we have a discussion on hands, show learners how to wash hands correctly, we then do a hands washing exercise covering visual, audio and kinaesthetic learning styles. My assignments now have structure and flow throughout, my spelling and punctuation has also improved, this has been managed through hard work and practice of proof reading which is a skill in its self, a skill that can always be developed further through practice and gathering information from books and the internet. I plan to update my generic knowledge of teaching and learning through independent learning by using the internet and reading books, also the E-learning that the organisation encourage us to use have some useful courses on punctuation, organisation skills, planning skills, assessing and evaluation etc which I  plan to look at using in the future. I am also attending mentoring training at the end of May which I feel will be beneficial to myself and my learners. My skills development have improved over my two years in cert end, in the first year of cert ed my personal learning plan identified my need to achieve level two in both English and maths. I have now achieved both qualifications and in particular benefited greatly from the English this has helped me with my assignments, writing letters, creating handouts for my training sessions and knowing and understanding where a sentence begins and ends along with why we have and need to use punctuation. I did have the basic knowledge of English language but did require further development and knowledge. By attending key skills level two has developed this knowledge which has enabled me to progress in this area of my personal learning. However I do believe I will benefit from further development in this area and plan to progress onto key skills level three English once I have completed my cert ed year two. My ict skills have improved this is through daily use of a laptop and also attending a two day training course through the organisation. The course consisted of two modules first module was an introduction to IT file management, this module developed my personal learning in areas such as using windows XP, explain the use of options within my computer, being aware of the principals of using my documents, be able to create, change, delete and move files and folders and identify how and when to back data up. Module two outlook internet/intranet this module has developed my personal learning in areas such as accessing E-learning and being aware of its potential, organising and accessing personal files and to become more familiar with the intranet within the organisation and how to use it effectively. I have also had a small session on the use of power point which has been beneficial to me as within my job role, as at times I am required to put a power point presentation together. I plan to update my ict skills by attending a further two modules which will be organised through the organisation hopefully in the coming year. I also believe everyday use will enhance my skills. I also plan to do a more intense session on power point in the near future. Through my two years of cert Ed I have had a mentor. Mentoring is a  relationship between mentor and mentee that encourages growth and development in a respectful and collegial environment (Morton-Cooper Palmer, 2000). The mentoring relationship may be an informal arrangement that happens naturally, or a formal relationship that is organised within the work organisation (Rose, 2005). My job role as training and development officer was a new post for me in 2007 and it was my manager who suggested that I enrol onto the cert Ed course rather than training and development NVQ4. She felt that I would gain more from this course and it would equip me with the knowledge and confidence to carry my duties out competently. As my manager is an experienced trainer herself it made sense for her to also be my mentor as she had faith in me from the very beginning of my training. A mentoring relationship tends to be long term that can be entered into at any stage of one’s career (Northcott, 2000). This statement has been true in my case. The relationship I have with my mentor is a good one she has been supportive through out especially when it has come to bringing in new ideas for training sessions in fact she has used some of the ideas herself. The process has always been a two way process. My mentor has not been their to tell me what to do, she has guided, encouraged, supported, provided information and most of all always listened, especially in moments when I have thought this whole thing is too much for me. Through out my observations my mentor has been encouraging and made feel at ease as she knew how nervous I was on these occasions, feed back from observations were always positive and any development points were always taken on board. My mentor has recognised some skills in me that I never realised I had along with helping me developing these skills. Example a year ago my mentor asked me if I would like to do a course that would enable me to deliver first aid training to my learners, so I would not need to sen d them out externally for this training. I explained to my mentor that I was not keen on doing this and felt that this was a course that qualified nurses should do. My mentor did not try to push or persuade me into doing this even though it would save the organisation money. I have just done this course last month and it was me who approached my manager/mentor, I really enjoyed it and I am looking forward to delivering it to my learners. It is amazing what a year can do to some ones confidence and self esteem. If my manager/mentor had made me do this when she wanted me to do it I would not have developed in that area or  enjoyed it. My mentor has always allowed me to do things at my own pace and has a great understanding of how we as individuals learn at different levels and pace. I feel this is a good quality to have when being a mentor. Looking back it was a excellent suggestion from my manager/mentor for me to enrol onto the cert ed, over the two years I feel I have grown not only in confidence but in both the theory and the practical side of my teaching and learning. It has been a privilege to have had a mentor who has guided, supported, encouraged and listened through out the two year process. How ever it does not end there as she is also my manager she will be there for the future too. Conclusion For us to further ourselves I feel it is essential to have objectives, aims and goals. I feel if we do not things do not get done so our goals do not get met. We may have goals in our heads but if they are not planned they tend not to be achieved. For me a personal learning plan is the way forward we can then tick of the goals we have achieved and plan for new goals in the future. Looking back two years ago I would never have dreamt that I would have achieved what I have achieved today, I believe this has been achieved through good planning, good support and hard work by myself. Learning is an ongoing process and I look forward to many more years of teaching and learning. http://sarah-stewart.blogspot.com/2009/02/what-is-mentoring.html retrieved 09/05/2009 Petty,G 2004, A practical guide teaching today, 3rd edn, Nelson Thornes, United Kingdom. Reece, I Walker, S 2003, Teaching, Training and learning a practical guide, 5th edn, Business Education Publishers Limited, Great Briton. http://sarah-stewart.blogspot.com/2009/02/what-is-mentoring.html retrieved 09/05/2009 Petty,G 2004, A practical guide teaching today, 3rd edn, Nelson Thornes, United Kingdom. Reece, I Walker, S 2003, Teaching, Training and learning a practical guide, 5th edn, Business Education Publishers Limited, Great Briton.

Personal Narrative: Lost Wallet Essay examples -- essays research pape

A wallet, or purse for some, is a precious item in which most people carry things more essential than money towards everyday life. If some people were to lose that portable safe, they may be offset for the rest of that day. The person without that wallet could be upset and depressed for awhile. Maybe something of great special value was in that wallet. This person could have these feelings for a long time, until they find their belongings by which case they are filled with joy. I, personally, keep anything I may have interest in knowing where it is, in my wallet. I am very good about always having my wallet and never losing it...until recently. In my wallet, I store very personal items such as my license and some pictures. Among other things, I have my money, like everybody else, and gift certificates for stores. This summer, I went to Danville, Kentucky with my family. I drove down there with my wallet and took it everywhere with me, like I would any other time. Well, when someone doesn't have pockets, then it is hard to keep their wallet right next to them at all times. I was ca...

Slaves will be Slaves Essay -- essays research papers

Petronius Arbiter, in Trimalchio's Dinner Party, the third chapter of his book Satyricon, mocks the nature of slaves. He was a top official in Rome, namely the "Judge of Taste" in Nero's court (129). Regardless of the responsibilities he had, he was an aristocrat. The history of Rome was written from an aristocratic perspective because they were the ones who had the money, ambition and free time to document history. Petronius believed that slaves are low class, and that a slave that has been set free, id est a freedmen, is still a slave at heart, ergo worthless. Not with all the money in the world could he develop the taste of the upper class. In ancient and modern times alike, money cannot buy a good personality or social sophistication. While the freeborn Roman boy went to school to learn rhetoric, math, et cetera, the slave boy worked from a very young age. Whether they worked physically, mathematically or sexually, they still worked, which is a prime difference between them and the freeborn (although the poor freeborn worked, they often were displaced by slaves because slaves were free labor). Sarah Ruden, the translator of this edition of Satyricon, comments that freedmen were like immigrants in America today. Only the particularly ambitious won their freedom. This process has a modern equivalent in which only the most ambitious immigrants tend to make it to American soil. This process of "self-selection" weeds out the lazy (155). Slaves that had won their freedom had worked very hard from a very early age and thus had the experience needed to be successful and amass fortunes. However, what the freedmen could not possibly have learned from that kind of experience is the behavior and manners of a respect ful Roman aristocrat. Personality is naturally instilled by living among others in your social class. One cannot completely learn a foreign culture unless he is adopted at an early age by a family in that culture. Although slaves lived with families, they performed completely different functions ergo had completely difference experiences and upbringings. Unfortunately for the freedmen who that made it and became rich, they were still socially inferior to the freeborn. Petronius shows that the host of the dinner party, Trimalchio is a crude freedman. He has no respectable virtues. He is cruel to his slaves despite the fact that he was ... ...laying in the funeral procession were too loud and it sounded like a fire alarm. The commotion is taken advantage of and they make their escape (60). At Trimalchio's dinner party the theme was drunk and disorderly as opposed to relaxed and enjoyable, the nature of the traditional Roman dinner parties (166). It is though this story that Petronius tells us the aristocracy's views on uneducated slaves and freedmen. Comparisons can be drawn to its modern equivalent of ‘new money.’ Exempli gratia, when the latest rap artist from a ghetto makes an album and subsequently gets rich, there is no moral improvement. Money cannot buy character change. It cannot change behavior, improve social skills or refine the personality. Lacking a warm childhood upbringing to set in good manners, as well as protection from sexual predators, slaves never came close to matching the behavior, values, virtues, morals and decency of the "Good Roman Citizen." In this ancient equivalent to the verse from a Snoop Dogg song, â€Å"You can take the boy out [of] the ‘hood,’ but you can’t take the ‘hood’ out [ of] the ‘Homeboy,’† no matter how much money and freedom slaves gained, they still are slaves at heart.

How Does Atticus Creates an Impact Essay

This was greatly influenced by their father, Atticus and the case of Tom Robinson in which Atticus was defending Tom. Atticus was a proud and dignified person in Maycomb. Everyone in Maycomb respects him and he also respects himself. When Atticus was given the case of Tom Robinson, because he always wants to do what he sees as being right, he has to take Tom’s case because he sees this as his duty. Although he knows this case was a lost one because of the racial society he lives in where a white person’s words always triumph over a black person’s words, he still tries his utmost best to defend Tom Robinson. I’ve got to live with myself† is how he explains his determination to Scout. If he didn’t defend Tom, he â€Å"couldn’t hold up his head in town. † Because his would have proved that he was as just as racial as the Maycomb folks. Atticus was â€Å"the deadest shot in Maycomb County† and he was nicknamed â€Å"One-Shot Finch† but he never boasted about his talent and he certainly disapproves of Scout boasting on his behalf. Despite his many talents, Atticus was a modest man. He never looks down on others despite his achievements, career and education status. He respected people of colour. A perfect example of this was that he lets Calpurnia run his entire household. Atticus was constantly criticized and attacked by members of the community of Maycomb before and during the trial but he does not take advantage of his social standing to retaliate or rebuke them. He remains clam when he was provoked directly. When Bob Ewell spits in Atticus’ face and Bob Ewell said â€Å"Too proud to fight? † Atticus simply replied â€Å"No, too old. He just wipes his face after Bob Ewell was finished swearing at him and walked off calmly. This showed that Atticus has more character than Bob Ewell. After that scenario, Atticus thought that Bob Ewell let all his anger out but this was one of Atticus’ few mistakes of judgement of character where this shows that he was not perfect, he was human. Atticus treats his children as intelligent individuals, where if they ask him a question, he answers in a clear matter – of –fact wa y and he answers his questions directly. A good example of this was where Scout does not want to go to school because she cannot read in school; he clearly explains what it actually is. â€Å"Do you know what a compromise is? † he asked. â€Å"No, an agreement reached by mutual concessions. It works this way,† he said. â€Å"If you’ll concede the necessity of going to school, we’ll go on reading every night just as we always have. † That compromise also shows that Atticus has good parenting skills. Atticus was a very fair person, so in instances of an argument, he listens to both sides of the story and then concludes a verdict. This was told to the reader when Scout was explaining to Uncle Jack why he wasn’t fair in dealing with the situation with Scout and Francis â€Å"Well, in the first place you never stopped to gimme a chance to tell you my side of it—you just lit right into me. When Jem an’ I fuss Atticus doesn’t ever just listen to Jem’s side of it, he hears mine too† Atticus has never beaten his children but he firmly scolds them in certain situations. For example when he makes Jem go and read for Mrs Dubose â€Å"Atticus, she wants me to read to her. Yes sir. She wants me to come every afternoon after school and Saturdays and read to her out loud for two hours. Atticus, do I have to? † â€Å"Certainly,† said Atticus. In conclusion, we all, as readers, see that Atticus has an impact in some way on every person living in Maycomb county either directly or indirectly. Also, we see that Atticus tries his best to grow up his children in the best way possible and answer all their questions when asked instead of just delving into another topic.

Do You Qualify for the National Merit Scholarship

Do You Qualify for the National Merit Scholarship SAT / ACT Prep Online Guides and Tips Out of the 1.5 million juniors in the US who take the PSAT only about 7,600 will end up with a National Merit Scholarship of $2,500 through the National Merit Scholarship Program. So how do you qualify? If you do qualify, what are your chances of getting the scholarship? I am going to answer these questions by discussing the basic qualification for National Merit and laying out a timeline for the program. Qualification Guidelines There are four main qualifications for scholarship consideration: three basic and one PSAT score related. They are all equally important because if you do not meet all of the qualifications, you cannot participate in the program.The 3 basic qualifications you need to meet are: Take the PSAT during your junior year (3rd year) of high school Plan to enroll in college full-time by the fall after your graduate from high school Be a US Citizen or US Permanent resident who plans to become a US Citizen Then there is the test score related qualification. The exact score qualifications vary from year to year and state to state, but typically, the top 3% of students (about 50,000 juniors) qualify to be in the program. The top 1% of students have the best shot at winning the scholarship. How Does the Selection Timeline Work? Let's go through when each step of the National Merit selection occurs and how it will affect you if you're chosen. October of Junior Year: You take the PSAT. April of Junior Year: 50,000 students are notified that they are potential National Merit Scholars and are asked to select 2 colleges thatthe National Merit Scholarship Corporation (NMSC) will send a reference. September of Senior Year: â…” of the 50,000 students (about 34,000) will receive Letters of Commendation (recognizing them for their academic achievement, but notifying them they are no longer in the running for a scholarship). The remaining â…“ of students (about 16,000) will advance as National Merit Scholarship Semifinalists. Semifinalists typically have PSAT scores of at least 201 to 222 (on the old 240 point scale). Again the reason for the large point discrepancy is that the winners are chosen by state. If your state has lower scores on average, you will be able to qualify with a lower score than in other states with higheraverage PSAT scores. The Semifinalists are asked to submit applications for scholarship considerations. I will not go into detail on the scholarship application in this article. For more information on what is required for the National Merit Scholarship application and how to craft the strongest application read our other article. February of Senior Year: Semifinalists who advance to the Finalist round will be notified. About 15,000 of 16,000 Semifinalists advance. March of Senior Year: The 8,900 Finalists who are selected for a scholarship (out of the 15,000 Finalists) will be notified. NOTE: not all of these 8,900 Finalists receive a $2,500 one-time National Merit Scholarship. Through the program, students may be offered a National Merit Scholarship, a Corporate-Sponsored Merit Scholarship, or a College-Sponsored Merit Scholarship. (I will explain how students are selected for scholarships in more depth below.) How Do You Know If You Probably Won’t Get a Scholarship? Obviously, if you are not notified in April or if you receive a Letter of Commendation in September, you know you will not be advancing to the Semifinalist round. Therefore, youwill not be in contention for a National Merit Scholarship or one of the other scholarships. Additionally, if your score is not in the top 1%, you don't have a great chance of advancing to the Semifinalist round (the â…” of students who receive Letters of Commendation and do not advance to Semifinalists typically have scores in the top 2-3%).Once you have advanced to the Semifinalist round, you have about a 50-50 chance of receiving a scholarship (since half the Semifinalists receive scholarships: 8,900 of 16,000). How Do You Know If You Have a Good Chance of Getting the Scholarship? If your score is in the top 1% (for your state), you have a good chance of getting the scholarship.However, the final step in consideration for the scholarship is your application and the National Merit Scholarship Program acknowledges that scholarship recipients are chosen â€Å"based on their abilities, skills, and accomplishments.† Once you are selected as a Semifinalist and submit your application, the National Merit Scholarship Corporation takes all of the following into consideration when deciding on scholarships:â€Å"the Finalist's academic record, information about the school's curricula and grading system, two sets of test scores [SAT and PSAT], the high school official's written recommendation, information about the student's activities and leadership, and the Finalist's own essay.† If you have a very strong transcript (as close to 4.0 GPA on 4.0 scale with challenging course load of AP or IB classes) and a very high SAT score (close to 2400 on the old scale or close to 1600 on the new SAT),in addition to having a PSAT score in the top 1%, you have a solid chance of receiving a scholarship. Want to improve your PSAT score by 150 points? We have the industry's leading PSAT prep program. Built by Harvard grads and SAT full scorers, the program learns your strengths and weaknesses through advanced statistics, then customizes your prep program to you so that you get the most effective prep possible. Check out our 5-day free trial today: Make sure to make all aspects of your Semifinalist application as strong as possible to increase your chances of winning a scholarship.Get advice on that and more in our other article: National Merit Finalist - How to Win the Scholarship. Victory! What Is the Difference Between National Merit Scholarships and the Other Scholarships Offered? According to the National Merit website, National Merit Scholarships are $2500 single payment scholarships, which are awarded â€Å"without consideration of family financial circumstances, college choice, or major and career plans.†All Finalists are considered for this scholarship. I will give a brief explanation of the other types of scholarships, but for a more in-depth one,check out our other article. Corporate-sponsored Merit Scholarship awards are awarded based on each Corporate sponsor’s criteria.Some â€Å"designate their awards for children of their employees or members, for residents of a community where a company has operations, or for Finalists with career plans the sponsor wishes to encourage. These scholarships may either be renewable for four years of undergraduate study or one-time awards.† The amount for these Corporate-sponsored Merit Scholarships varies by company. College-sponsored Merit Scholarship awards are awarded to â€Å"Finalists who have been accepted for admission and have informed NMSC by [through their application] that the sponsor college or university is their first choice.†You can only receive one of these College-sponsored Merit Scholarships if you were accepted to the university that you told National Merit was your first choice. Also, if you were accepted to your first choice college and choose not to attend that university, you will forfeit your scholarship. The amount of these scholarships vary by school, but each scholarship will be between $500 and $2000 per year. These scholarships are renewable up to 4 years. You have little control over which scholarship you will receive. All three of types of scholarships are equally prestigious and receiving one is no better than receiving another from an academic standpoint (though it may be better from a financial standpoint). Focus on trying to qualify to be a finalist and don't worry too much about which type of scholarship you will receive. What’s Next? Prepare to rock the PSAT if you haven't taken it yet: The PSAT Score Range (Updated for New 2015 PSAT) What's a Good PSAT Score for a Junior? PSAT Practice Tests: Free Questions and Full-Length Tests Get more advice on National Merit and other scholarships: National Merit Finalist - How to Win the Scholarship How To Get Merit Scholarships and Honors at State Schools How to Win a Walmart Scholarship: Strategy Guide How to Win a Gates Millennium Scholarship Disappointed with your scores? Want to improve your SAT score by 160 points?We've written a guide about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now: Have friends who also need help with test prep? Share this article! Tweet Dora Seigel About the Author As an SAT/ACT tutor, Dora has guided many students to test prep success. She loves watching students succeed and is committed to helping you get there. Dora received a full-tuition merit based scholarship to University of Southern California. She graduated magna cum laude and scored in the 99th percentile on the ACT. She is also passionate about acting, writing, and photography. Get Free Guides to Boost Your SAT/ACT Get FREE EXCLUSIVE insider tips on how to ACE THE SAT/ACT. 100% Privacy. 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How to Land an Executive Position With Expert Wendy Enelow

How to Land an Executive Position With Expert Wendy Enelow Wendy Enelow is an expert on finding, and keeping, a job. Whether shes showing us how to get the perfect resume at Resume Writing Academy or leading thinkers on the cutting edge of recruiting and hiring at Career Thought Leaders, you wont find anyone whos more focused on careers. Wendy talked with us about finding an executive role in the modern day.When someone is looking to step into an executive role, whats the first thing they should do?Determine whether or not they have the requisite skills, qualifications and credentials for the positions they are targeting. If not, they should determine the best place to acquire those skills either through employment or an educational program. No need to apply if youre not yet qualified. Equally important is finding an executive mentor or sponsor who can work with you to promote your candidacy to the company and/or position that youre targeting.How does finding an executive role differ from finding another job?Savvy executives who are seeking new opportunities should engage in high-level job search activities, including online networking, in-person networking, blogging, target company outreach, recruiter outreach and direct mail/email. They might also respond to specific online job postings, although that should not be the crux of their search campaign, as its the least effective way to find a new position. Most other job seekers should engage in as many of these activities as are relevant to their career objectives. Perhaps the most significant difference is that executive job searches generally take longer since there are less positions available, the competition can be fierce and the hiring process itself takes a great deal of time.If an employer needs to fill an executive position, where should they start looking?Some employers will reach out to executive recruiters to handle the task of recruiting new management and leadership. Although the price tag is high, recruiters will find the candidates of choice and presen t them to the company. Alternative strategies, which can be just as effective and much less costly, include using LinkedIn to identify and connect with qualified candidates, searching groups of interest to the companys industry or profession to find group members with the qualifications the hiring company is seeking, creating a Facebook page and Twitter account to attract quality candidates to the company, and networking with company personnel, suppliers, business partners and others who know the people that they may want to hire.How important is the resume to finding an executive position, and why?The resume is any professionals calling card, giving enough important information and sharing the right achievements and success stories to entice the hiring company to invite the candidate for an interview. Just as important in todays world of online job search is the LinkedIn profile. In fact, LinkedIn can be more important when a company is doing their initial sourcing; then, the resum e comes into play after the candidate has been identified on LinkedIn, which is the primary social media platform for executives.What do you wish everyone knew about writing a resume?The most important thing to know about resume writing is that youre writing to the futureto the position and industry that youre targeting. Resumes are NOT autobiographical essays of everything youve done throughout your entire career. Rather, theyre career marketing communications designed to sell your distinctive qualifications, experiences, achievements, educational credentials and more. Resumes are the appetizers; candidates are the main course (once they get an interview)!What trends in executive hiring should we be watching for in the future?Perhaps the greatest trend will be in the specificity of expertise. Companies want to hire executives with very specific expertise in their industry, product or technology executives who can solve problems and overcome challenges, executives who can optimize opportunities and deliver results by leveraging what theyve already accomplished and who they know. And companies want virtually immediate results. They dont want the plan that will turnaround the business in two years; they want the turnaround now.

10 Tacky Terms

10 Tacky Terms 10 Tacky Terms 10 Tacky Terms By Mark Nichol The English language teems with terminology for referring to ostentation or bad taste, or both. Here are ten words that help readers imagine imagery that they perhaps would rather not think about: 1. Flashy The connotations of this adjectival form of flash are of fleeting, superficial attractiveness and showy, tasteless fashion and/or fashion accessories. 2. Garish The origin of this word meaning â€Å"vivid, bright, flashy† is unknown; it may come from a word meaning â€Å"to stare.† 3. Gaudy This term, with a disputed etymology (perhaps from the Latin word gaudium, meaning â€Å"joy,† or from a reference to trickery from the same source), means â€Å"tastelessly or extravagantly showy, outlandish.† 4. Kitschy The direct borrowing of kitsch from German, as with the acquisition of many other loanwords, met a need: Although other terms are this list are near synonyms of kitsch, it’s difficult in English to capture the essence of kitsch without using the word. The term originated in response to efforts of the German middle class in the nineteenth century to emulate their social superiors through art and architecture; in many cases, they succeeded only in inferior imitation. That sense has persisted intact for 150 years with the additional connotation of consumer items produced under the pretense that they are artistic creations but treated as commodities. (People who embrace the irony of appreciating kitsch and collect kitschy products are in effect partly legitimizing the items as art.) 5. Meretricious This word has an etymological connection to merit, but its meaning is diametrically opposite. It stems from the Latin word for prostitute and, like merit, means â€Å"to earn.† It refers to a relationship based solely on exchange of value, and because of the superficial and ostentatious nature of practitioners of the oldest profession, it has acquired the additional connotation of cheap showiness. Meretricious is also sometimes used as a synonym for pretentious. 6. Purple There’s an interesting line of connotation for this word: Because of the difficulty of obtaining purple dye from a certain shellfish in ancient times, it was reserved for royalty, and later was long limited to use by aristocratic classes. Thus, it came to be associated with those with very high social standing and, naturally, their attendant sophistication. But the resulting association of the color with ostentatiousness led to a connotation of overbearing effort, especially in writing hence, â€Å"purple prose.† 7. Sleazy Two early meanings of this word are â€Å"hairy or fuzzy† and â€Å"flimsy,† but only the latter sense has survived, while still other connotations have come to dominate. The primary meanings now are â€Å"sexually provocative† or â€Å"of low quality,† the latter referring to both character and construction. 8. Tacky This nineteenth-century slang term for a low-class person was extended to describe anything that is ill-bred, shabby, in poor taste, or cheaply constructed. It most often refers to a cheap taste in fashion or decor. 9. Tawdry As is the case with purple, this term has made a downwardly mobile trajectory. According to tradition, Audrey, queen of a kingdom in what is now England, found religion late in life when she surmised that her vanity led to a deadly condition. The Catholic Church canonized her, and at an annual fair commemorating Saint Audry, cheap lace necklaces were sold in her honor. These came to be known as â€Å"’t Audrey’s lace,† later altered to â€Å"tawdry lace.† Now, tawdry is a synonym for cheap or showy. It has, however, also acquired a sense of â€Å"base, low, mean,† as in the clichà © â€Å"a tawdry affair.† 10. Two-Bit This adjective meaning â€Å"cheap† comes from the slang term for a twenty-five-cent piece. The reference originates with the real, a Spanish coin that could be divided into eight pieces (hence â€Å"pieces of eight† in pirate lore). Each bit was worth one-eighth of the coin’s value; transferred to American currency, two bits is worth a quarter. In either currency, two bits ain’t worth much. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:50 Idioms About TalkingConnotations of 35 Words for Funny People15 Idioms for Periods of Time

Cancer at the molecular level Essay Example | Topics and Well Written Essays - 1000 words

Cancer at the molecular level - Essay Example (Normal cell cycle) (Genetic mutation- causes alteration in genes) (Alberts, 2007) Cancer is a genetic phenomenon that onsets as a result of trigger in the signal transduction of normal cell cycle, causing alteration in the cellular pathway for uncontrolled proliferation figuring malignant tumors. Cancer cells are not confined to one location and they turn invasive, spread to the nearby tissues initially and gradually their seedlings are carried to different parts/ organs of the body via lymph or blood causing invasion of the cancer to other tissues and organs. This stage is called metastasis. On the contrary, some cancer cells do not display uncontrolled growth, they are non-invasive and do not spread, such stage of cancer only forms benign tumors (Alberts, 2007). Cancer Proliferation Cancer is initiated in the cell, the basic unit of any living entity. Under normal conditions the cell follow the regular cell cycle but any chemical, physical or biological agent may trigger the conve rsion of proto-oncogene to oncogene, the active form of cancer causing gene which is responsible for the altered metabolism of the cell. The genetic basis of cancer has been revealed through numerous animal models. The human Genome Project aids in improving preclusion, analysis and management of cancer with better efficacy (Luo, 2008). Luo et al (2008) have identified essential genes in 12 cancer cell lines, they were exploited to find the presumed and established oncogenes such as KRAS, EGFR, MYC, MYB, BCR-ABL, CDK4 and CRKL that are vital for cancer cell proliferation and are found to be altered in the human cancers. Their findings postulate that tumoricidal agents trigger the expression of four genes PTPN1, NF1, SMARCB1, and SMARCE1. Moreover, five regulators are also activated in response to FAS activation, FAS, FADD, CASP8, ARID1A and CBX1. The information is beneficial for pursuing future cancer studies as well as for therapeutics. A comparative study between normal stem cells and cancer stem cells states that signal transduction namely Bmi1 and Wnt are shared by the normal as well as cancer stem cells for cellular proliferation. Perception and thorough understanding for cancer stem cells will certainly aid in recognition of the drug targets and cancer therapeutics (Lobo, 2007). Basis of cancer Any mutation may result in abnormal proliferation. However, mutations are generally insignificant and mutant cells are eradicated but accretion of mutation may occur in dividing cells resulting in cancer. Cancer causing mutation directly influence the cellular machinery including the genetic damage as well as signaling pathways and hence the entire cell division process is affected. As stem cells are pluripotent, long-lived as compared to their short lived descendant cells, they are vulnerable to the genotoxic elements causing oncogenic mutations (Pardal et al, 2003). Observations reveals that cancer tends to relapse after treatment. The genetic basis that has bee n postulated encompass the involvement of cancer stem cells. Research disclose that cancer stem cells play a pivotal role in cancer relapse as stem cells are not targeted by the conventional drugs and as these cancer stem cells are pluripotent they have potential to divide thereby generating tumor again. Much understanding of the cancer could be procured

Case Study Based Report Essay Example | Topics and Well Written Essays - 2500 words

Case Study Based Report - Essay Example Samsung electronics was a brand that was known for producing cheap products. It used to make black and white television and calculators from the year 1969 to 1990. But then things started to change. Samsung unveiled a new strategy called â€Å"new management† which was a top to bottom strategy for the whole company. In the year 2009, Samsung reached a revenue of $117 billion with profit of $8.3 billion. Inter-brand selected Samsung as the fastest growing brand for a time span of more than five years. Samsung electronics became one of the leading producers of semiconductors. Samsung became one of the largest consumer electronic conglomerates in the world. As a brand, Samsung also got listed in the list of Fortune Magazine’s hundred largest global corporations. ... Hence, the main focus should be on as to what are the factors that led to such a massive transformation. Based on the case analysis it can be figured out that the Top to bottom strategy adopted by Lee Byung Chull had three important factors that were instrumental is providing strategic direction to the company. The three main factors happened to be the new product development process, adoption of product test marketing and positioning strategy of the products (Czinzota, Ronkainen, Moffett, Marinova & Marinov, 2009, pp. 423-429). New Product development focus Samsung hired some new fresh young designers to get a set of fresh ideas. These designers unleashed a surge of new products. The product development team focused on producing sleek, beautiful and bold products to target high end user in terms of product quality. The difference with the past was that the team was not looking to produce â€Å"me-too† products. The concentration of the company on new product development, exis ting product improvement and overall R&D was the key (Henry, 2008, p. 89). Adoption of the test marketing concept Product test marketing is an actually one of the steps of the new product development. In order to be a really â€Å"Wow† product each and every product produced by the company started going through market testing. Products that did not a get â€Å"Wow† feedback from the customers went back to the design lab. Samsung started conducting integrated tests of the products as well as the total marketing program including branding, advertising, distribution, packaging, segmentation, targeting, positioning at each and every marketing and budgeting levels. This helped the management to get valuable information regarding the â€Å"go or no go

Business Economics Paper Essay Example | Topics and Well Written Essays - 2750 words

Business Economics Paper - Essay Example It was founded on July 1, 1981 by Sim Wong Hoo. Sim Wong Hoo started off initially as a small computer repair shop, developing memory boards. Later, customized PCs were developed. The success spurred Sim Wong Hoo on and his inquisitive nature asserted itself. He found himself asking questions related to technology and the world found itself a market leader for multi media products. After decades of innovation, Creative Technology Limited is considered to be a market leader in the market for entertainment, IT and multimedia products. It offers a wide range of differentiated products including MP 3 players, pocket cameras, webcams, X-Fi audio sound cards, earphones, headphones, headsets, keyboards and multimedia speakers. According to Creative Companies (2009), Creative Technology was initially located only in Singapore. At present it has headquarters in Singapore, subsidiary in USA and branches in Europe and Asia. The advent of technology has allowed the company to operate as a virtual online store as well. Creative Technology Limited believes in creating value for all of its customers; those who are technical savvy and for those who are not. The aim is to provide satisfaction to any one who enjoys entertainment. The core values of customization and innovation are embedded in their culture and reflected in their user-friendly and well designed products with multiple features. Hence, Creative, which is their brand name, is reflected in each of their products. Determinants of Demand Demand is the desire and willingness to purchase a product. It is affected by a number of factors. According to Bamford et al. (2002), the shifts in the demand curve are caused by the financial ability to pay, attitudes towards the products, the price, availability and attractiveness of substitute products, marketing,

Websites on Environmental Studies Essay Example | Topics and Well Written Essays - 1250 words

Websites on Environmental Studies - Essay Example The American Public Health Association website works towards the health interests of every individual member of the public in the United States of America.Its aim is to promote better health policies,create a platform for members of the medical profession to work underColor-coded links grouped together describe how simple and easily-readable information can be navigated.APHA is very active in promoting the causes which drive it through various forms of media, e.g. journals, books, newspapers and science programs.As the name suggests, this website handles a futuristic approach of enabling the people of today to be healthier people for tomorrow. I am impressed by the awareness among the American society who wish to improve the health of their people by reaching their target goal by year 2010. The objectives proposed allow businesses, schools, health care providers and other interest groups to implement their goals apart from doing so themselves. Detailed information on healthy improvem ent options for an individual and his/her loved ones is available in the ‘Be a healthy person’ section. The website provides factual and updated health related information and tips from the U.S. Department of Health and Human Services Agency.The Occupational Safety and Health Administration website gives more of a look and feel of a web portal than an ordinary website. The site’s layout contains the latest news information, compliance tools, OSHA related legal framework and cooperative state programs.

Custody Synapsis Research Paper Example | Topics and Well Written Essays - 4750 words

Custody Synapsis - Research Paper Example The case will be evaluated based upon the information presented. Jane and John had been married for several years and were divorced due to incompatibility one year ago. Jane and John share one child, Anna, who is three years old. Currently John is the custodial and residential parent of three year old Anna, having been awarded custody in the divorce proceeding by the previous judge. Jane was granted regular, unsupervised visitation with Anna. John is now asking the court to grant permanent supervised visitation for the mother Jane due to strange behavior he indicates Anna is exhibiting. In response to John’s request, Jane is asking the court for a change of custody making him the custodial and residential parent. John, the Plaintiff is asking the court to grant permanent supervised visitation for Jane due to sexual abuse allegations. The sexual abuse allegations came from an incident that happened two months ago. Anna was playing at his mother’s home when she suddenly bent over, dropped her underwear and continued to put her fingers up to her private parts saying â€Å"my mommy hurt my butt and body daddy.† Concerned, John calls children services and reports the daughter’s behavior. Children’s services workers come to his home and John tells them about the incident, while Anna is playing quietly in her room. John is not only concerned about the incident but also some of Anna’s behaviors that have been disturbing him for some time, Anna has, on three different occasions, been observed trying to insert foreign objects in to her private areas, has been dropping her underwear and saying â€Å"look at my butt†, and has taken the water hose and pushed it u p against her genital area. These behaviors took place in various settings with and without John present. These are some of the witnesses to these behaviors Anna’s Aunt, Anna’s paternal grandmother and grandfather, John’s girlfriend, and in front of John’s good friend. John has responded

Websites on Environmental Studies Essay Example | Topics and Well Written Essays - 1250 words

Websites on Environmental Studies - Essay Example The American Public Health Association website works towards the health interests of every individual member of the public in the United States of America.Its aim is to promote better health policies,create a platform for members of the medical profession to work underColor-coded links grouped together describe how simple and easily-readable information can be navigated.APHA is very active in promoting the causes which drive it through various forms of media, e.g. journals, books, newspapers and science programs.As the name suggests, this website handles a futuristic approach of enabling the people of today to be healthier people for tomorrow. I am impressed by the awareness among the American society who wish to improve the health of their people by reaching their target goal by year 2010. The objectives proposed allow businesses, schools, health care providers and other interest groups to implement their goals apart from doing so themselves. Detailed information on healthy improvem ent options for an individual and his/her loved ones is available in the ‘Be a healthy person’ section. The website provides factual and updated health related information and tips from the U.S. Department of Health and Human Services Agency.The Occupational Safety and Health Administration website gives more of a look and feel of a web portal than an ordinary website. The site’s layout contains the latest news information, compliance tools, OSHA related legal framework and cooperative state programs.

Practice based project Essay Example | Topics and Well Written Essays - 3000 words

Practice based project - Essay Example It is also important to determine the implications of this change for future practice. Lastly, how this change would be disseminated in the organization is a concern that must as well be given focus. Leadership is a process of getting things done through people (Dudley and Bonney 2002). It is also a process by which a person influences others in accomplishing objectives and directs the organization towards making it more effective and cohesive. Bass (1989) claims that leaders are made, not born. An effective leader is one who has the desire to lead people and willpower to perform the needed tasks. Good leaders develop themselves out of a never-ending process of experience, self-study, education, and training. Higher levels of teamwork must be ensured by the leader in ascertaining that jobs are performed by members in a collective effort and that everybody participates in these tasks. In addition, good leaders are not resting on their laurels, but are continually learning and studying to improve their skills (Bass, 1989). The concept of leadership is relevant in many aspects, particularly when ensuring effectiveness in an organization and in managing organizational change and dev elopment. A good leader would make the members/followers want to achieve defined goals instead of bossing people around. Bass says that there are three basic ways for which people become leaders. The Trait Theory explains that some personality traits may naturally lead people into leadership roles. The Great Events Theory explains that due to a crisis or important events in one’s life, a person is driven to perform extraordinary leadership qualities. The Transformational Leadership Theory says that people can choose and learn to become leaders by learning leadership skills. The latter is the most widely accepted theory on leadership today (ibid). In health care development, the basis of true

Personal Explorations Paper Essay Example for Free

Personal Explorations Paper Essay Over the course of 7 modules, different personality aspects of mine have been tested and evaluated and have even revealed things about myself that I was not aware of. The surveys and questions that I answered dug deep into decisions and choice I make, how I think and how I feel to reveal certain characteristics about myself, some of which I was aware of and others that I was not. Things such as my expression of sexuality, different levels and aspects of my psychology, my personal reactions to certain social situations, and the way I pursue and value my career were all evaluated by answering questionnaires. In the end a lot was revealed about the way I handle and look at things and even my overall personality. My expression of sexuality was not really a huge surprise to me. My values and my religious beliefs I believe played a huge part of expression of sexuality. I believe that sex is something that was designed by God exclusively for marriage. Although that has not always been what I valued or walked by in my life, it is now my beliefs since I am not married. My intermediate and low scores concerning sexual esteem, sexual depression, and sexual preoccupation didnt surprise me, but I do feel that because of my beliefs and how I now view sex that my responses automatically made it seemed as if I struggled with the sexual esteem, depression and preoccupation which is not the case. I view sex as a temptation that I cannot indulge into until Im married. If I were surprised by anything it would be that my scores were not lower. Positive psychology was another aspect of my personality that I was  questioned and evaluated on. The questions yielded 4 scores, my orientation to pleasure, to engagement, meaning and to victory. My highest score amongst the 4 orientations scores was orientation to meaning. This I feel was very reflective on to how I feel and how I view my life. Meaning embodies all the feelings, hopes, joys and outlooks I have on life, my life and the meaning attached to it. I believe every person is born into this world with a God given purpose. Everyones life has meaning although not everyone during his or her lifetime accept, recognize or fulfill his or her meaning. What I do with my life should be a direct reflection of the love of Jesus within me. All of those things contribute greatly to how I view my life and the meaning attached to it. My lowest score was victory and I believe that is also an accurate depiction of my personality. I am not a person who values or lives to compete with others, be better than others or outdo what others have done or gotten. Doing so, in my eyes, takes away from the meaning of ones life. I see it as the lower the victory score the more the person is in tune with the meaning of their lives. My person reactions to social situations is an area I believe that I have certain seen personal growth and development in for myself. I found myself tested by 2 different questionnaires, The Self, and Friendship and Love. I believe if I would have answered some of these questions earlier this summer my responses would have been a tad different and I would have probably scored a number that reflected how badly I handled and felt in social situations. I was surprised to see myself get a low score on the Friendship and Love assessment because I believed that is one area I have definitely seen myself grow in. I believe gaining confidence in myself allowed me to handle social situation differently then before. I believe that this year has been the year of tremendous personal growth and the development of a stronger and wiser person that I have stepped into an embraced. The way I have handled situations has definitely improved from the way I used to handle and approach things. The assessment on Careers and Work, I saw myself score an 89, which is considered low. I contribute that low score from a lack of wisdom, knowledge and experience. I have been in the Air Force since June 2009, so since then  I have yet to transition back into the civilian world and workforce. My need to job hunt and my techniques on how I do so are pretty much non-existent but this is definitely an area I am currently seeking to grow and become more knowledge in because I do not plan on making the military a career after my contract ends. Growing in this area will set me up to have a successful transition into the civilian world. I have definitely seen areas of personal growth and developments reflected in most of the scores and believe they are direct reflections of how I feel inside. A few scores I believe did not accurately paint the picture of myself that I thought it should paint and that made me reflect on my characteristics and personality traits. These past 7 seven weeks, I have evaluated my life and observed my reactions to various situations and I believe personal growth can be found in the midst of that.

Philosophical Definition of Justice: The Role of Accounting

Philosophical Definition of Justice: The Role of Accounting What is Justice? Justice means different things to different people. It is very much a culturally determined concept that requires an innate understanding of a particular person or group of people. For the purpose of this research paper justice is defined as the judgment and process involved with making something that is wrong or bad, right and good. Justice helps us as a society distinguish wrong from right and corrects what is wrong by making it right. But what is right and what is wrong? What is fair and what is just? If something is wrong or unfair, how should society make it right? Such questions have been asked since the beginnings of human interaction. Perhaps under a monarchy justice, for right or wrong, is more easily determined as it is simply what the supreme ruler (or monarch) feels is just or fair. Under a monarchy or aristocratic rule, there is only one ruler and what that individual feels is right, just, or fair, simply is and often cannot be questioned. However, within the realm of more contemporary political systems such as democracy, the ideology of justice, while arguably more fair, can be much more difficult to establish and understand. Democracy, at least in theory, grants the power to the people and therefore places the burden of justice or defining what is fair or equal upon the masses. Since different people have different belief systems they are often in disagreement on what is right or what is fair and have differences of opinion when it comes to justice. Without the aristocracy, justice becomes a very argumentative and ambiguous concept. Philosophy, the Various Schools of Thought, and their Influence on the Ideology of Justice Disagreements over what is fair (or just) have been around since the beginning of time, almost certainly since the very first of human interactions. At first glance we probably think we have a fairly uniform understanding of what justice might or should be. For example if someone commits premeditated first degree murder, most would probably agree the individual should be jailed and, depending on your belief system, either face a life sentence in jail or the death penalty. If someone embezzles money from their company, most would insist the individual should be forced to make restitution and face additional criminal or civil penalty. But even in the seemingly straightforward examples above, and within the realm of a relatively homogenous audience (those reading this paper), one can already start to see how complicated the ideology of justice can be. For example, some have very strong feelings about the death penalty and insist that no crime, even murder, would justify ending another persons life. Additionally, some feel that crimes such as embezzlement are a form of victimless crime and would never warrant a punishment as severe as jail time since no one individual had been harmed. (Hanlin 2004, pp. 527) Within the relatively straightforward scenarios above, one can already begin to imagine the diversity of opinions as to what is just and fair. Should the murder be murdered? Should the embezzler be jailed? What if he only stole the money to pay for chemotherapy for his dying wife? Luckily, numerous philosophers and historians have provided us with rich literature that helps us decipher the complex ideology of justice. In fact, it is only after studying and critically evaluating several of these philosophers, their different schools of ethical and moral thought, and the way they define justice that one can start to understand the differences in perceptions of justice around the world. The next sections provide brief introductions into several of the various schools of ethical and moral thought and provide some insight into the individual philosophers that have undoubtedly helped to shape ours and others understanding of justice. It is only after considering the various schools of thought that we can start to understand the differences in the perception of justice that exist around the world. Utilitarianism Jeremy Bentham (1748-1832) was a utilitarian and insisted that justice is doing what will produce the greatest happiness for the greatest number of people. (Justice a Reader pg. 9) The utilitarian school of thought considers the principle of utility as the basis of moral law. Bentham defines utility as whatever promotes pleasure or prevents pain. (Justice A Reader pg. 9) The major criticism / objection to Benthams utilitarian principals come from the perspective that maximum utility, or collective happiness, may come at the expense of violating individual rights. (Justice A Reader pg. 9) In order to refute some of the criticisms of Benthams utilitarianism, John Stuart Mill (1806-1873) argued that the idea of justice rests ultimately on utilitarian considerations but also requires a respect for individual rights. (Justice A Reader pg. 9) But even with Mills approach to justice, it becomes extremely difficult to choose and/or decipher between individual rights and the majority or maximum utility. This often leaves us with questions of where to draw the line between the greatest good for the majority and the protection of individual rights. Libertarianism Milton Friedman and other libertarian thinkers were advocates of free markets and critics of government regulation. (Justice A Reader pg. 49) Underlying their (libertarians) laissez-faire stance is the idea that each of us has a fundamental right to liberty – a right to do whatever we want with the things we own, provided we do not violate other peoples rights to do the same. (Justice A Reader pg. 49) Contrary to utilitarian thought, libertarians would never sacrifice individual rights for maximum utility or the benefit of the majority. According to the Libertarians, only a minimal government is necessary. In essence the government should only be put in place such that it enforces contracts, protects private property, and keeps the peace. (Justice A Reader pg. 49) Justice would ensure that we own ourselves and the fruits of our labor, and therefore, as the proprietors of our own person, each of us has the right to decide what to do with our bodies and our labor, with the money we earn, and the goods we possess. (Justice A Reader pg. 49) Justice would be the protection of those rights as well as the individual rights of others. The biggest challenges to libertarian policy usually come in the form of paternalist and/or redistributive laws. Paternalist and redistributive laws typically are enacted such that a society can tax the rich to help the poor. While utilitarian principles strongly favor such laws, Libertarians typically argue that such laws are a form of coerced charity that makes every person the property (perhaps even the slave) of the majority. (Justice A Reader pg. 49) Pure Libertarianism teaches that welfare is a violation of individual rights. Liberationists believe that while the poor should have every right to better themselves, that right should not come at the expense of anyones individual right to what they own or produce. Egalitarian A third school of thought that attempts to define the role of justice in society is egalitarianism. John Rawls (1921-2002) was often described as an egalitarian liberal (Justice A Reader pg. 263) and defined justice as fairness. Rawls believed that justice is a social contract in which people come together to choose the basic principles that will govern their society and proposed that the way to think about justice is to ask what principles would be chosen by people who came together behind a veil of ignorance that temporarily deprived them of any knowledge about where they would wind up in society. (Justice A Reader pg. 203) Accordingly, Rawls moral reasoning requires us to be abstract from the particular circumstances in which we find ourselves (Justice A Reader pg. 203), and justice is the first virtue of social institutions, as truth is of systems of thought. (Justice A Reader pg. 203) Rawls rejected utilitarianism and believed that certain individual rights are so fundamental that utilitarian considerations should not override them. (Justice A Reader pg. 203) However, contrary to Freidman and the libertarians, Rawls did not believe that the results of a free market are necessarily fair and was not opposed to the taxation of the privileged to help the poor. In Rawls opinion it would be acceptable, under certain circumstances, to take from the privileged as long as it were helping the underprivileged. Accounting and Justice Regardless of how you define justice or what school of thought you most closely relate to, it is clear the accountant plays a significant role in the establishment and preservation of justice for society. Accounting is the language of business (Bloomfield, 2008) and without it justice cannot exist. Since the beginnings of specialization, when humans stopped being self sufficient and started specializing, bartering, and trading, accounting has become a critical part of human interaction. In todays society accountants serve in many roles critical to the defense and preservation of justice. For example, in the U.S., IRS accountants ensure that citizens pay the appropriate amount of tax, forensic accountants provide investigative services for criminal and civil proceedings, and many of the FBIs anti-terrorist agents use their accounting backgrounds to trace terrorist funding. History of the Spanish Empire One only has to look back a few hundred years to see a perfect example of how the role of an accountant can protect and help preserve, or fail to protect and preserve, an entire civilization. In his book For Good and Evil – The Impact of Taxes on the Course of Civilization, Charles Adams describes how tax fraud lead to the demise of one of the largest and most wealthy empires found in modern times – Imperial Spain. Around the time Christopher Columbus discovered the new world (the 14th and 15th centuries), the Spanish Empire was the strongest empire in the world which has never been equaled in terms of size or money. (Hanlin 2004, pp. 529) It controlled significant portions of Europe, the Americas, Africa, Asia, and Oceania (Australia and the Pacific Islands), and at its peak Spains conquered overseas empire was the largest the world has ever known. (Hanlin 2004, pp. 529) However, in the 17th century the vast empire started to disintegrate. Contrary to conventional wisdom, it was not the English fleet defeating the Spanish Armada that brought down the Empire, rather it was tax evasion and revolt by the masses against the patronage system that ultimately lead to the bankruptcy of the empire. After several revolts from within the empire, and long civil war, the Spanish Empire was forced to increase taxes to pay soldiers to put down the various rebellions. As a result, many of the people in the colonies engineered what was probably the best system of fraud and evasion that history has ever known. (Hanlin 2004, pp. 530) When the Spanish authorities tried to tax goods that passed through the major ports, the Spanish businessmen created complicated schemes to have silver and gold shipped to alternate ports away from the customs officials, even laundering it through foreign countries. (Hanlin 2004, pp. 530) In order to avoid the Royal Fifth – a 20% cu stoms tax and a 35% convoy tax on good from the colonies, the Spanish businessmen transformed commerce into one massive smuggling operation by avoiding the authorities and therefore the taxes. (Hanlin 2004, pp. 530) The Empire tried to stop the smuggling and division of money and goods away from the taxing authorities but simply did not have the means to control and stop the smuggling and tax evasion. As a result, the overseas empire could not defend itself and stealing the colonies of Spain became an international sport as most of the colonies were lost to the British, Dutch, and eventually the United States. Contemporary Accounting and Justice Given its role as the language of business, accountings integral role in society continues to grow as global economies grow and become increasingly interconnected. World GDP has grown from $1.34 trillion in 1960 to $60.6 trillion in 2008. (The World Bank, 2009). The Association of Certified Fraud Examiners estimates that in the U.S. 7% of total GPD is lost to fraud and injustice. (ACFE, 2008) When applied to a global GPD of $60.6 trillion loses resulting from fraud and injustices are estimated to have been $994 billion in 2008. $994 billion is a staggering number but in fact may be understated as many developing countries face an even higher percentage of fraud due to the lack of infrastructure and the ability to combat fraud. According the Corruption Perception Index (CPI), the U.S. ranks 19th (with 1st indicating the least amount of corruption) out of 182 countries surveyed for the amount of perceived corruption within a particular country indicating that, on a global scale, losses probably well exceed the trillion dollar mark annually. So who is best equipped to protect and defend the innocent from the injustices of fraud? The answer is simple, the accountants around the world. Accountants understand the language of business better than anyone and therefore are best suited to be the defenders of justice and fight the injustices that exist across the globe. Just or unjust, they may have even been able to preserve the Spanish Empire. Distributive Justice Another manner in which accountants play an integral role in society is through distributive justice. Utilitarian principles have led to many governments and societal systems that incorporate and rely upon paternalist or redistributive laws. For example, the U.S. and many other countries tax their wealthy citizens and use the funds to run social support programs for the poor such as welfare, unemployment, section 8 housing, etc. Such programs are a form of distributed justice. Robert Nozick describes distributive justice as follows: In contemporary political theory, distributive justice is primarily about the allocation of income, wealth, and opportunity. (Justice A Reader pg. 263) If distributive justice does represent the allocation of income and wealth, than who other than that accountant, who understands the language of business and taxation, would be best equipped to establish and preserve distributed justice? Another example of distributive justice and the role that an accountant plays is the concept of price gauging. Michael Sandel uses a great example in his teachings at Harvard when discussing the events that often transpire in the aftermath of a hurricane. Often, in the days following a major hurricane, for example Hurricane Charley in 2004 and Hurricane Katrina in 2005, local retailers charge prices for common goods such as bags of ice and gas powered generators in excess of 1000% of their normal price. (Justice, 2009) Should such practices be considered simply the effects of supply and demand or is it injustice on the part of the retailer in the form of price gauging? Regardless of your opinion on price gauging laws, it is evident the accountant is best equipped to understand and determine whether or not price gauging exists and how to best allocate monies. Who other than the accountant would understand all the transactions taking place between retailers and consumers? In both cases above, the enforcement of paternalistic laws and analysis of price gauging activities, accountants are the ones that ensure monies are appropriately being collected and allocated, thereby defending justice as a society sees fit. Justice and the Role of the Accountant Globally Increasingly, corporations and businesses are taking on the global environment. This requires that accountants and auditors be able to identify the different risks associated with international interconnectedness and be able counteract these risks with the necessary precautions. The global environment adds additional complications for the role of the accountant and actually increases the responsibilities as the defender of justice. In a global spectrum, there are many different laws and regulations and thus, the role of the accountant changes depending on the environment in which the rules are generated. Culture is a huge influence on accounting regulation. Additionally, culture is intertwined within the market and political forces that help to shape the resulting accounting system. The different interaction of these forces in an environment helps to determine the place of the accountant in the economic system, which has a direct effect on the accountants role as the defender of just ice. Justice can only prevail in a society that embraces it. Perceived levels of corruption can be indicative of the state of the economy of a particular country which can help to define or determine the role of the accountant. If there are very few cases of fraud, but high levels of corruption perception it can be an indication that the appropriate level of justice is not being achieved. If enforcement of laws and regulation is inconsistent then a tougher approach may be needed to combat corruption. Transparency International states that in order to minimize corruption there needs to be strong oversight by governments, law enforcement, media, and the society. If a country is lacking oversight, corruption can continue to get worse. As a result, the role of the accountant in these environments would be limited since rules, laws, and regulations are not embraced and enforced. Regulation is only part of the battle. Change will only be effective if it comes from a commitment that is made by businesses and governments of all sizes. Stronger institutional oversight is needed across the world. There needs to be strict legal frameworks and more alert regulation by enforcement agencies in addition to accountants and auditors that ensure lower levels of corruption. As noted in an article issues by Transparency International, persistently high corruption in low-income countries amounts to an ongoing humanitarian disaster. According to the CPI index, China has improved over last year showing that their efforts to reduce corruption by enacting reforms, the implementation of forceful investigation, and intense sentencing have created less perceptions of corruption than before, but still remains a very serious problem. Norways score indicates that as a result of some serious scandals that have emerged over the last few years there is a significant problem in the private and public sectors. However, a growing number of cases being investigated and prosecuted demonstrates that they are at least trying to make headway. Italy is declining in the corruption index because of severe fraud and corruption that exist in the public health system and because of the recent arrests of politicians and public officials in the Abruzzo region. France also has also seen several cases of public officials that were connected to corrupt activities surface recently. Somalia, having the lowest CPI score highlights that there is a link between economic and political collapse. Additionally, Iraqs score of 1.3 shows the importance of establishing solid and functioning institutions capable of preventing corruption and implementing the rule of law. In all cases, the examples provide insight and indicate a need for regulation and an increased role for accountants because justice is not being found. Accounting Regulation Globally Accounting rules can indicate a lot about a country. Accounting rules are created in such a way that they fit the environment that they exist in, which varies across countries and cultures. If society wishes to protect the investor, the accounting system will have disclosure rules that enable investors to gain information and protect themselves. While some countries are developing regulations that contain investor protection improvements, in many cases much more work needs to be done. The manner in which markets function and the way politics are conducted greatly affect accounting systems and often lead to drastic differences across countries. The role of the accountant and, furthermore, the way that justice is enforced will also vary greatly amongst countries. Common law countries differ from codified law countries because common law countries have an independent body to interpret the law. Accounting rules in common law countries are determined by the private sector and require lengthy disclosure since there are no close relationships with corporations. However, code law countries require that corporations be heavily involved the government. The government often includes banks, labor unions, and major suppliers in rule-making decisions. As a result, transactions in these countries tend to be focused more on private information. There are institutional differences between all countries. Institutional differences enable economic and accounting systems to differ, thus the role of the accountant and the justice that results will differ amongst these countries. Accounting regulation in Germany allows more discretion on the accountant because it is written in more general terms. However, in France the regulation is more rigid, enables less discretion, and thus provides less wiggle room on the part of corporations. In Switzerland there are very few disclosure requirements, which can facilitate the reporting of smooth earnings through the usage of hidden reserves. Further, some accounting systems are difficult to compare because they do not fit within any particular mold. For example, the accounting system in Finland was created specifically for use by the foresting industry. By looking at international comparisons of accounting systems, it is evident there is no single way of performing accounting. As a result, the accounting rules are different and change to become an integral part of the markets and politics of each country and culture. Market demand affects the financial statements because the corporations must pay to prepare them. The political environment is important because the government has the ability to control regulators and possibly interfere with regulation. In order to perform and understand the different accounting processes, accountants must be aware of the different forces that exist in a particular country. By being aware of the different forces, accountants will be able to more aptly ensure that justice prevails in the country they operate. As evidenced above, accounting regulations vary across countries, time, and cultures which causes significant variations in the role of the accountant. While countries have been extending efforts to strengthen accounting rules and oversight, this alone cannot and will not prevent future fraud. (Leuz, 2002). But there are many benefits to implement strong laws and enforcement in order to protect shareholders rights. U.S. firms are not the only ones experiencing problems, as many firms globally are suffering from accounting irregularities. Some countries experience self-dealings and misappropriations of profits because of weaker legal measures. Weak legal measures create a greater incentive to manipulate the financial statements to conceal poor business performance. Manipulation is less apparent in places where outside investors have legal rights to vote out corrupt managers. However, manipulation is predominant in places like Austria, Italy, Germany, Southeast Asia, South Korea and Ta iwan, because they do not have investor protection. East Asian Perspective The East Asian countries, Hong Kong, Malaysia, Singapore, and Thailand can help accountants see the way that accounting standards interact with the incentives of managers and auditors. (Ball, Ashok, et al, Incentives versus standards) The accounting standards in these countries come from a common law environment. Common law countries generally create high quality financial reporting. However, in these countries the preparers incentives generate low quality financial statements. The preparer incentives again, depend on the market and political forces and how these forces interact with one another. Market forces are dependent on the demand for high-quality financial reporting. The political forces depend on the government involvement in the creation and enforcement of the regulation. The interaction of these forces with the accounting system can drastically change the role of the accountant in these countries. The standards themselves are viewed as high-quality, but the institutional s tructure creates incentives for preparers incentives to issue low-quality financial reports. Financial reporting in East Asia generally exists with an incentive structure that is similar to a code-law model. However, the East Asian countries do not follow that model. Their governments have code-law reporting incentive features, but also have indications that the environment reduces the financial reporting quality. The large amount of family-owned businesses and enterprises is a cause for the low need of quality financial statements. One family generally owns investments that are inter-related. These networks are commonly referred to guanxi networks. These networks attempt to take away the demand of required disclosures and timely loss recognition and it also reduces the communication required with stakeholders. The extent of government involvement in the standard setting and the financial reporting practice differs across these countries. Political factors can create an incentive to hide large profits and losses. The political environments in these East Asian countries have a tendency to want companies to succeed, so they recommend companies hide losses. They also are afraid of other countries becoming involved in their practices because they do not want to be held accountable for any misstatements. The companies are also expected to report smooth earnings, which reinforces the desire to report, cover, and hide losses. Litigation is minimal in these countries since there is a large incentive to hide earnings, which the government reinforces. There have been very few cases of judicial actions in these countries. Audit quality in these countries is poor primarily due to lack of auditor independence. The influence and independence of the accounting profession is an indicator of ineffective enf orcement of accounting standards. Considering the financial incentives for managers and auditors there is a greater incentive for reduced timeliness and conservatism in accounting earnings. Fraud is continuing to go undetected in Hong Kong. Although there is a 22% incidence of fraud, much more is expected to be going on given the different forces that are currently having an effect on the country. As a result, currently more scrutiny is being given to the monitoring of financial transactions and corporations are beginning to make it a priority. There are currently programs that are offered for certification in forensic accounting, which is having an impact on fraud detection. Most of the fraud cases that exist in Hong Kong are internet banking fraud, computer fraud, misuse of corporations credit card, and electronic funds transfer fund. There is a need for more forensic accountants in Singapore in order to ensure sufficient justice as many significant fraud cases are going undetected. Two important fraud cases involved Fibrechem Technologies and Oriental Century. In the Fibrechem Technologies audit, Ernst Young Singapore were not certain of the cash and trade debtor balance. KPMG had the same problem with Oriental Century. Another notable case is one in which a Singapore monk, who was in charge of Singapores well-known charities, received 10 months in prison for committing fraud. In Malaysia, the role of accounting in the fight for justice is very small. Crimes are beginning to become more and more complicated and controlled but forensic accounting is viewed as a service that only larger companies can afford. This makes catching fraud more difficult. Cases that are investigated are generally handled by the Bukit Aman Commercial Crime Division. This group was able to catch a large fraud that involved the CEO and two others of Transmile Group Bhd for publishing misleading financial statements and has often been called Malaysias Enron. Fraud and forensic accounting is a relatively new topic in Thailand. According to an Ernst Youngs global survey, more than half of the companies in Thailand have suffered significant fraud. The management of the corporations was responsible for over half while employees ranked second, responsible for 45% of the fraud incidents reported. Asset misappropriation was the biggest concern. (MPA Program: Forensic accounting project) The commercial crimes in Thailand are becoming more and more complicated and organized. Forensic accounting is used to combat this to an extent, but is only utilized in the public sector. It is also noted in Thailand that there remains an enormous amount of well documented corruption related to the government amounting to billions of US dollars. There are many cases where Thailands auditor general, Jaruvan Maintaka, was able to bring about cases against members of the government but there are even more cases linked to the military involving loans from politicia ns. Chinese Perspective This accounting profession is still at the early stage of development in China, and a lack of skilled professionals creates problems for regulators. To a large extent the accounting standards and practices in China lack conservatism Doupnik and Perera note in their International Accounting textbook. There are also no sound interpretations of the relevant requirements that need to be implemented to have an effective accounting system. The theory of true and fair presentation and transparency may not be clearly understood by Chinese accountants. Until the 1980s, those who carried out accounting work were not held in high regard which had a very negative effect on the development of the accounting profession in China. Unlike in other countries, accounting and auditing have taken different paths in their development as rival disciplines with the support of different government agencies. However, there has been some growth in the accounting profession due to the recent economic reform pro gram and the demand for financial information from investors has increased. There are many fraud cases evident in China. One high-profile case that deserves mentioning was with Zhu Xiaohua who was the chairman of state-owned company, Everbright Group. Zhu was convicted to 15 years in prison for taking $500,000 in bribes. These bribes were taken between 1997 and 1999. The bribes were for the purchase of shares in a company that resulted in large losses. Another example of fraud in China was when a business woman, Du Yimin, was sentenced to death for running a Ponzi scheme that cheated investors out of YUAN700m ($102 million). (Lin, 2009) According to Lin, the Chinese Ministry of Public Security has been stepping up such prosecutions and says there are now 1,416 similar cases open, involving YUAN10bn ($1.5 billion) in investors money. In China it is still possible to receive the death penalty for fund-raising fraud, however, if a Chinese person is charged with collecting money illegally from private investors, the maximum sentence is 10 years in prison. In Chi na is evident that ethics are not being followed across the board. Japanese Perspective Japan also differs from other cultures and has a different role of the accountant and effectively different need for justice. The Japanese attitudes towards external auditors and the audit function are different from others. This is due to the cultural value orientation of not trusting someone from outside the group. Companies are not under pressure from their main providers of finance to disclose information publicly and companies are reluctant to provide information voluntarily. As a result, the a