Key accounting policies Essay Example

Key accounting policies Essay Fiat group put into practice an interpretation IFRIC 4 as of January 1, 2006. To be very particular about the interpretation it specifies that an arrangement contains a lease if it depends on the use of a particular asset and hand over a right to control the use of that asset. An amendment to IAS 39 titled Financial Instrument Recognition and Measurement to the foreign currency risk of a highly probable permit intragroup forecast transaction to qualify as the hedged element in a cash flow hedge in consolidated financial statements, which was released in 2005. The amendment states that the operation is denominated in a currency which ought to be different from the functional currency of the body which enters to that deal. Moreover the foreign currency risk will have an impact on consolidated financial statements. Another amendment to IAS 39 was issued by ISAB which concerned recognition and measurement to limit the use of the opportunity to determine any financial asset or liability to be measured at accurate value via profit and loss. An alteration under the title Group and Treasury Share Transactions was released on November, 2006. The amendment set ups that share based payment arrangements in which an entity gets services as consideration for its own equity instruments must be accounted for as equity-settled. Fiat group has introduced this interpretation in January, 2006. Reassessment of Embedded Derivatives was released on March 3, 2006. It demands evaluating by an entity if implanted derivative is require to be cut off from the host contract and accounted for a derivative when the body first becomes a party to the deal. The ISAB released the IFRS 8 in 2006, 30 November. We will write a custom essay sample on Key accounting policies specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Key accounting policies specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Key accounting policies specifically for you FOR ONLY $16.38 $13.9/page Hire Writer It is about new standard which requires the information within segment reporting to be based upon the mechanism of the entity that management board uses to decide about operational issues. Disclosure Fiat keeps a continuous contact with the Shareholders. The contact policy is an open communication. A lot of presentations are held regularly to provide crucial events. Furthermore, seminars were introduced in order to extend the information about Fiat group performance. Official website www. fiatgroup. com with an intention to provide historical financial data, real time updates on Fiat stock and periodic publications.

Free Essays on Finance

This financial management company, which this man created, is obviously in the ideal position for growth. The question is which medium he will use to fund this growth. Either he can go public and sell shares of stock or sell the company privately. There will be advantages and disadvantages for each path. Going public allows the owner to diversify his financial holdings, increase liquidity, facilitate raising new corporate cash, establish value for the firm, can set up merger negotiations, increase potential markets. Issuing stock to the public allows the owner to reduce risk privately; he can sell stock to diversify his holdings in his private portfolio. The market also allows the company to become very liquid by giving the owner the ability to sell existing shares for cash. It also provides an avenue to raise cash quickly by issuing new shares of stock for the market to consume. By going public will also provide an exact value of what the company is worth. This information will help in a number of different ways, such as providing stock options for employees. This value also opens the company to mergers and acquisitions. Stock can provide a medium of payment when the company is acquiring or being acquired by another company. The market can also be a promotional tool that can potent ially acquire new customers just by going public. There are disadvantages of going public such as cost of reporting, disclosure, self dealings, inactive market, loss of control, and investor relations. Once a company has gone public the SEC and other agencies need to have reports filed by the company. This can be a very costly to a company on the smaller end. Since the company has gone public, so does the books. An owner might use questionable but legal bookkeeping practices for tax advantages; this will not be allowed once everything is seen by the public. The stock that has been issued into the market can become stagnant if it’s not trade frequently.... Free Essays on Finance Free Essays on Finance This financial management company, which this man created, is obviously in the ideal position for growth. The question is which medium he will use to fund this growth. Either he can go public and sell shares of stock or sell the company privately. There will be advantages and disadvantages for each path. Going public allows the owner to diversify his financial holdings, increase liquidity, facilitate raising new corporate cash, establish value for the firm, can set up merger negotiations, increase potential markets. Issuing stock to the public allows the owner to reduce risk privately; he can sell stock to diversify his holdings in his private portfolio. The market also allows the company to become very liquid by giving the owner the ability to sell existing shares for cash. It also provides an avenue to raise cash quickly by issuing new shares of stock for the market to consume. By going public will also provide an exact value of what the company is worth. This information will help in a number of different ways, such as providing stock options for employees. This value also opens the company to mergers and acquisitions. Stock can provide a medium of payment when the company is acquiring or being acquired by another company. The market can also be a promotional tool that can potent ially acquire new customers just by going public. There are disadvantages of going public such as cost of reporting, disclosure, self dealings, inactive market, loss of control, and investor relations. Once a company has gone public the SEC and other agencies need to have reports filed by the company. This can be a very costly to a company on the smaller end. Since the company has gone public, so does the books. An owner might use questionable but legal bookkeeping practices for tax advantages; this will not be allowed once everything is seen by the public. The stock that has been issued into the market can become stagnant if it’s not trade frequently....

Critically evaluate the extent to which international law recognizes a Essay

Critically evaluate the extent to which international law recognizes a right of self-defence to prevent attacks by terrorist organizations - Essay Example This paper aims to provide an articulate understanding of the author’s point of view in conclusion to this discussion, after critically evaluating the various provisions contained in the UN Charter regarding the right of a State to defend itself. â€Å"Nothing in the present Charter shall impair the inherent right of individual or collective self-defence if an armed attack occurs against a Member of the United Nations, until the Security Council has taken measures necessary to maintain international peace and security. Measures taken by Members in the exercise of this right of self-defence shall be immediately reported to the Security Council and shall not in any way affect the authority and responsibility of the Security Council under the present Charter to take at any time such action as it deems necessary in order to maintain or restore international peace and security.†1 Under this provision, there is an inherent right of individual or collective self-defense of any member of the United Nations in case there is an armed attack that occurs.2 However, there is a limitation provided, in that, it is subject to review by the Security Council.3 Under customary international law, the pre-requisites to legitimate self-defense include the following: â€Å"1) an infringement or threatened infringement of the territorial integrity or political independence of the defending state; 2) the failure or inability of the other state to prevent the infringement; 3) the absence of alternative means to secure protection; and 4) the strict limitation of the defending states use of force to prevent the danger.†4 Although Article 51 of the UN Charter considers self-defense as an inherent right under customary international law, the provision providing for an â€Å"armed attack† is much debated.5 Various interpretations have also been made as regards the word â€Å"inherent† in the exercise of self-defence. The word â€Å"inherent† was said to have given a State the right to use

The Negative Prospects of the Technological Advancements Essay

The Negative Prospects of the Technological Advancements - Essay Example The robotics will have their own mind, make their own judgments and thus eradicate the human race. From this title, it can easily be predicted that there is no future for the human race. Bill Joy debates the negative prospects of the technological advancements in nanotechnology, genetics development and the use of robots. The computers processing speeds exponentially growing in recent years and the development of novel inventions will supersede the speed of growth. The gigantic computing power might make the intellectual fictitious robot possible. Human beings and the robots will merge in an attempt to complete the industrial tasks. These changes might even lead to human replacements in these industrial tasks. These hazards also occur in nanotechnology and genetics scopes of life. The establishment of nanotechnology made possible development of electronics of molecular nanoscale. This technology will grow greatly in the subsequent two decades. Joy said that it is by far easy to make negative applications for nanotechnology as opposed to the more functional ones. He further articulated that, if we do not put the ethical issues of nanotechnology in mind, there is a high danger of destroying the earth’s biosphere that we all depend for survival. The development of genetic technology presently brought us numerous ethical issues. Bill Joy supposed that the general community is conscious of, and nervous about, genetically customized groceries, and appears to be declining the concept that such edibles should be allowed to be unlabeled. Bill’s apprehension was that genetic technology might give the authority to bad personality and aid them to perform disparaging act with an example being the White Plague. The price of employing GNR technologies to perform negative acts is being less than the NBC period is what Bill worries. While creating weaponry of mass destruction with NBC technology requires rare novel unprocessed materials and largely protected data with large-scale actions, the GNR technologies are abused easily. According to him, they will not need vast facilities or novel unprocessed materials but the knowledge is what will enhance their usage. This is knowledge provokes the human thought. Undeniably, the advancement of GNR technologies will alter our existence to a large degree. The development of genetic technology will treat today’s incurable diseases Nanotechnology will provide enormous industrial materials to be used in production of electronics. Humans will be freed from their places of work with the deployment of robotics to substitute human labor. This is a remarkable negative effect because human labor will be brought to extinction. Human labor is what most people depend on to make or earn their living as it provides employment. Some of Bills debates are not on point because there is uncertainty whether the expectations of the future are pessimistic without the power to manipulate the development of GNR techn ologies. I do not suppose that there is abuse of GNR technologies just by being knowledge about it. A number of Bill Joy’s justifications of disagreement are sufficient. In addition, I doubt whether the future is that pessimistic if we do not manage the development of GNR technologies. Just as we require tools to develop mass destructive arsenal with NBC machinery, we also require equivalent tools for application of GNR awareness. High precision machinery is required to implement genetic and nano-technological advancements. I am in doubt of the future being so pessimistic with no ethics care in such fields. Bill Joy depicts that people may combine with robots hence development of new Borg similar species. We ask ourselves if this is the destiny of human evolution (Winston & Edelbach, 156).

The an overview at unethical behavior in the workplace a study of Nike Dissertation

The an overview at unethical behavior in the workplace a study of Nike - Dissertation Example SUMMARY 36 5.2.CONCLUSION 39 CHAPTER I INTRODUCTION 1.0. INTRODUCTION The significant role of employees in attaining the goals and objectives of the organisation has been recognised both by practitioners and scholars (Floyd & Wooldridge, 1997; Li, Guohai & Eppler, 2008; Fox, Donohue & Wu, 2007). The change in the appreciation of the role of employees in organisation has been precipitated by several factors, but one of the most important elements which have influenced the change is globalisation. Globalisation is a contemporary phenomenon (Soros, 2002). It has influenced almost all facets of contemporary life (Morgan, 2003). As such, it has been defined in several ways (Suarez-Orozco & Qin-Hilliard, 2004). However, the common understanding of globalisation is that it concerns economic changes adopted by nation-states as they enter the global market (Soros, 2002). Globalisation is generally understood as the removal of economic barriers to trade among nations, thereby, allowing the fre er movements of goods, services, products, capital, knowledge, foreign investments and people (Soros, 2002; Balakrishnan, 2003; Fischer, 2003). It has been noted, that as globalisation drives economic changes, changes in the economic policies and fundamental principles underlying nation-states economic trading relations with other countries are also undertaken(Peet, 2003). In this regard, through globalisation, the global market economy has been opened, thus, making the world accessible and smaller at the same time. Since, â€Å"Through globalisation national borders are constantly losing their significance as limitations for human interaction in general and economic collaboration in particular. This means that for all economic actors their natural spheres of activity are expanding from national into multinational or even global.†(Supporting the Internalisation of SMEs, 2007:6). In this regard, the presence of transnational corporations (TNCs) and multinational companies (MNC s) has become one concrete witness testifying not only to the reality of the global market economy, but also to the actuality of a smaller world. Multinational corporations (MNCs) is generally understood as a company that has its headquarter in one country (which is the home country), and which operates in at least one foreign (host) country (Wilkins, 1991, p 53). MNCs, just like any other corporations, seek to increase profit via conducting business in another country as it aims to expand its market, acquire resources, to diversify sources of sales and supplies and to minimise competitive risk (Wilkins, 1991). In this sense, it can be claimed, corporations and MNCs are similar in pursuit of profits, market, and sales, while at the same time, they are different in view of the fact that MNCs are not limited by national boundaries in doing business. In the context of globalisation and MNCs, the significant role of workers and their plight become an important gradient in understanding the global market economy. As success stories of both corporations and workers plight in the global market is told, stories of workers’ abuses are also conveyed, even if it is stifled (Boji & Khan, 2009). This research has conducted a study pertaining to the unethical behaviour committed in the workplace with focus on the controversies surrounding Nike. Nike’s controversies pertaining to unethical behaviour in the workplace depicts the workers’

Reflective Essay on Referral Systems in Nursing

Reflective Essay on Referral Systems in Nursing Learning Objective:- To acquire knowledge about the various referrals systems used in my placement area. This reflective essay describes my experience in achieving my learning objective, referral system which I had taken as a part of the ONP programme. According to Dewey (1916) Reflection is a process which perceives connections and links between the parts of an experience (cited by Boud et al, 1985). When nurses reflect on what they do, they can make sense of their practice, and imagine and/or bring about changes ( street 1991; Cox et al.1991 cited by Taylor, B. J., 2000). Reflection helps us to transform ourselves to provide better care for the patients by enhancing our skills and knowledge. Schon, D. (1983) emphasised that reflection is a way in which professionals can bridge the theory- practice gap, based on the potential of reflection to uncover knowledge in and on action (cited by Taylor, B. J., 2000) I have chosen Gibbs model of reflection (1988) to reflect on my experience. I chose this framework because it enables me to recapture the event step by step and thus to learn from my experience as experience is the best teacher of all (Harry Callahan, H. cited online). Referral is defined as aÂÂ  personÂÂ  recommendedÂÂ  toÂÂ  someoneÂÂ  orÂÂ  forÂÂ  something (Dictionary. com, 2009).Since all health care required cannot be obtained at any given level of the system, anÂÂ  effective referral mechanism is a key element in the delivery of care (The Ministry of Health, Belize, 2006). So I took this objective to get familiar to the referral system used in my new placement area. As I am working in a stroke unit, most of the patients require a multidisciplinary approach. The core multidisciplinary team includes appropriate levels of nursing, medical, physiotherapy, occupational therapy, speech and language therapy, and social services staff. Other disciplines are also regularly involved in the management of stroke patients including clinical psychologists, psychiatrists, dietitians. (SIGN, 2010). This was different from my past working experience even though there was involvement of multidisciplinary teams and referrals to various specialities, but referrals to social services and also the policies pertaining to referrals is a new experience. I observed how my senior colleagues refer patients to various teams, asked doubts on the various teams available in the trust and how to avail them and the basis of referring a patient. Then, I was able to refer patients under guidance. My mentor has also assigned me to do referrals and has assessed me for the same. I got feedback and was able to make necessary corrections. I was able to refer patients to various teams such as Speech and Language therapist (SALT), diabetic nurse, dietitician, and OT. Initially I had some difficulty in understanding the various teams and their roles, the different forms used to refer patients, methods to refer (by fax/calls). But as I was able to do several referrals I got familiar with the system used in my placement area. In the beginning I observed my senior colleagues referring the patient and then I began to refer patients. I was able to clarify doubts with my mentor and colleagues thus helping me to understand the healthcare system more effectively. Now, I feel confident in referring patients to other healthcare team as needed because the holistic, comprehensive, interactive approach of an interdisciplinary team is the hallmark of stroke rehabilitation (Miller et al, 2010)). I feel by taking this learning outcome I was able to improve my communication skills and teamwork thus enabled me to develop professionally. My mentor has assessed me competent in referring patients. According to Dent, S. M., 2007The ability to hear what others are saying and determine the accuracy and relevancy of their feedback is a significant source of professional and partnership development and a critical leadership competency. I believe I was able to achieve an important outcome essential for me to provide holistic care for the patients. As I did several referrals, I was able to build my confidence and take part in appropriate learning and practice activities that maintain and develop my competence and performance (NMC, 2008).Guidance from my mentor and colleagues helped me to understand the system and thus enabled me to deal with it at ease. My mentor assessed me competent in referring patient effectively. It is necessary for a patient to receive appropriate medical attention where required for a speedy progress. It is the responsibility of the staff to ensure that timely referrals are made so that patient care is not jeopardised. As a whole, I was able to gain knowledge about the referral system used in my placement which helped me to keep myself up to date with the resources available to ensure effective care. I ensured that for patients under my care referrals are made on time and if I am not sure of something I make it a point to take the valuable opinion of my seniors (NMC, 2008). As a future action plan, I feel that I should keep my knowledge and skills up to date (NMC, 2008) and should be aware of all the trust policies in order to make effective use of the resources available. I will also actively do more referrals and be well versed with the system.

Macbeth Act 1: Plot :: essays research papers

Act 1 Plot:   Ã‚  Ã‚  Ã‚  Ã‚  When the play first opens we hear 3 strange witches standing in a field while it is thunder and lightening. They begin to chant spells and talk about their meeting with Macbeth as they vanish into thin air. Not to far from the field, there is a battle taking place, the King of Scotland is there with some of his followers. The king is much to old to fight for himself, so he sends to hear how his army is doing. A badly injured soldier then returns from battle to tell Duncan how dreadfully bloody it is but how Macbeth saved the day by fighting and killing many of the rebels and their leader. The Thane of Ross soon arrives bringing more news about the Thane of Cawdor; he claims he is a traitor. Once Duncan learns that he has won the battle, he orders that the Thane of Cawdor be executed and killed leaving Macbeth to take over his place. Before Duncan had the time to reach Macbeth with the good news, the three witches approach him and Banquo. The greet Macbeth with three different titles: Thane of Glamis, Thane of Cawdor and King Hereafter, but this confuses Macbeth. Not only do the witches tell Macbeth his future, they also tell Banquo that although he will never be King, his children will be†¦ and then they vanish once again. As Banquo and Macbeth joke about the predictions, Duncan’s messengers interrupt them and tell Macbeth that he is now the Thane of Cawdor, he is no longer laughing about the witches and their predictions. Duncan also announces that his son, Malcolm, will inherit the throne, but his reaction was unexpected. At the same time, Lady Macbeth is at the castle reading a leader from her husband telling her about the witches, she’s willing to do anything to make Macbeth King.

A Good Man Is Hard to Find: Grandmother Is the Central Character

A Good Man is Hard to Find The grandmother is the central character in the short story â€Å"A Good Man is Hard to Find,† by Flannery O’Connor. She is also a very well rounded and dynamic character. She shows various characteristics and reveals various remarks as they story progresses. Some of her qualities include selfish and a pushy person. She is also kind of manipulator in a way that she insists her family to change the plan. At the beginning of the story when we first realize her desire to visit her childhood house, she is being a very selfish person. Examining her conversation with her son Bailey, the grandmother is moreover a pushy person. She is convincing Bailey to change the trip plan according to her need only and which will benefit her only. She is trying to manipulate her family to do what she thinks is best. She is also a bit of criticizer at points in the story. Her characteristics remain same throughout the story that is even when her desire was ignored, she still kept praising it. The story opens up with a conversation between the grandmother and her son Bailey about their trip to Florida. Instead of going to Florida with her entire family, she insists on visiting her relatives up in Tennessee. In spite of everyone’s choice, she just wants to go where her mind is set. It is very obvious that she is only concerned about her gaining and nobody else’s. Her selfishness occurs when she says â€Å"The children have been to Florida before† (O’Connor 345). It sounds like the grandmother is being stubborn and childish, and trying to change their mind about going to Tennessee. She is persuading the family to change their vacation destination to Tennessee. â€Å"Here this fellow that calls himself The Misfit is aloose from the Federal Pen and headed toward the Florida and you read here what it says he did to these people. Just you read it. I wouldn’t take my children in any direction with a criminal like that aloose in it. I couldn’t answer to my conscience if I did† (O’Connor 345). She is trying to scare Bailey and also saying that going there could also be dangerous. She lies after she seems to not get any reaction from previous attempts by trying to say out that it’s not about her, but in fact it’s about the children. â€Å"The children have been to Florida before,† the old lady said. â€Å"You all ought to take them somewhere else for a change so they would see different parts of the world and be broad. They never have been to east Tennessee† (O’Connor 345). She is critical of the children’s mother and persuades Bailey by telling him that it can be an educational experience for his children. Truthfully, she wants to go to Tennessee for the benefit of her own only and fulfill her needs. One of major selfishness occurs when she first tries making her son Bailey change the whole vacation plans including the destination. She had always treated her son Bailey as if he was child still and expects him not to make his own decision for himself. After the family ignores the grandmother’s attempts of persuasion and her desire, they decide to go on their own way. She is urged to travel with her family. Subsequently the grandmother shows characteristics as if she were a follower. â€Å"The next morning the grandmother was the first one in the car, ready to go† (O’ Connor 345). At this moment in the story, her movement shows that she has been ignored and becomes the first one to get ready as if she has been forced to do so. In spite of knowing that her son Bailey doesn’t like taking cat onto their trips, she hides her cat, Pitty Sing, into the basket. †¦ and underneath it she was hiding a basket with Pitty Sing, the cat, in it† (O’Connor 345). She is avoiding her son and doesn’t want to leave the cat home alone. At the end of the story, the grandmother shows a very obvious selfishness act where is only concerned about her life only and shows zero concern about the rest of the family. When the family encounters the Misfit and his gang, the grandmother recognizes him as the Misfit. â€Å"I know you wouldn’t shoot a lady! I know you come from nice people! Pray! Jesus, you ought not to shoot a lady. I’ll give you all the money I’ve got! † (O’Connor 355). She is pleading the Misfit for her life only by saying the word lady repeatedly and offering him the money. She is also praising the Misfit by calling him a good man and trying to save her life. She was also careless about her family. When her family is taken down into the woods, she continues to talk to Misfit. She ignores the sound of when her son and rest of the family were being shot. She is apparently oblivious to many things. She was ignoring everything but the Misfit. â€Å"The shirt came flying at him and landed on his shoulders and he put it on. The grandmother couldn’t name what the shirt reminded her of† (O’Connor 354). The grandmother doesn’t even realize that shirt was her son Baileys. She had no interest in knowing where that shirt came from and what happened to my family. For the concern of her life only, she tries to persuade the Misfit the same way she tried with her family. â€Å"I know you’re a good man. You don’t look a bit like you have common blood. I know you must come from nice people! † (O’Connor 352). She is trying to manipulate the Misfit and hopes that he will bear her. She is thinking about no one else but the sake for herself. However she fails once again to influence the Misfit. One of her characteristics in the story is being a very pushy person. Even when she is not heard by her family, she continues to praise her homeland hoping that Bailey would change his mind still. After they had left The Tower, â€Å"a part-stucco and part-wood filling station and dance hall†¦ † (O’ Connor 348), the grandmother recapitulates â€Å"an old plantation that she had visited in this neighborhood once when was a young lady† (O’Connor 349). Regardless of the consequences, the grandmother finds an alternative way to manipulate Bailey for changing his route to the old house she wanted to see. She knew that Bailey would not be willing to lose anytime looking at an old house, but the more she talked about it, the more she wanted to see it once again† (O’Connor 349). She is being a very pushy person here trying to convince Bailey and makes it sound even interesting telling the children. â€Å"There was a secret panel in this house,â €  she said craftily, not telling the truth but wishing that she were, â€Å"and the story went that all family silver was hidden in it when Sherman came through but it was never found†¦Ã¢â‚¬  (O’Connor 349). The father concedes to visit the house after his kids start to yell and scream that they wanted to see the house with secret panels (350). She persuades the children about telling them a secret panel in the house which makes them grows their excitement even more in seeing it. However she is not telling the truth about the house but just making the children want to see it right away and would compel their father to take them there. She is not only being pushy to Bailey but also to the children. She seeks a way to gain Bailey’s attention. â€Å"It’s not far from here, I know,† the grandmother said. â€Å"It wouldn’t take over twenty minutes† (O’Connor 350). The grandmother later realizes that the house with secret panels she told the children is in Tennessee not in Georgia. Her desire to visit the old house from childhood results in an accident when her cat Pitty Sing sprang onto Bailey’s shoulder (350) losing the control of the car and resulting into an accident. If the grandmother had not pushed her son to detour to see the old house, which she later realized was in Tennessee not in Georgia, they wouldn’t have met with an accident. She is the cause of her entire family when they encounter the Misfit and his gang who shot everyone at the end of the story including the grandmother. Throughout the story, her various remarks reveal that she wants to achieve only for the benefit of her own and won’t let anything come in her way. At the end, during her conversation with the Misfit, the grandmother says that she knows him from good people trying to save her own life. She carried out herself as a very selfish person especially at the end of the story. In my opinion she remained a static character as her characteristics didn’t transform. She remains egocentric throughout the story and seeks to gain everything that will benefit her only. The grandmother shows various personality traits that brings families down fall at the end of the story. Her act of selfishness shows when she tells her son Bailey the benefit of taking their children to Tennessee. She wants the children to visit different part of world and be broad. But truthfully, only she will gain everything by going on vacation in Tennessee. She persuades her family by stating that this trip could be an educational experience for the children. As the story ends, she faces a death as her punishment for self-serving doings. Along with her, the entire family faces with death. Works Cited Updike, John. â€Å"Pygmalion. † Literature for Composition. 8th ed. New York: Pearson Longman, 2007. Print.

Subliminal messages in disney Essays

Subliminal messages in disney Essays Subliminal messages in disney Paper Subliminal messages in disney Paper Disney has been one of the major companies in which certain conspiracy theories pop up around again and again. In this particular case we are examining specifically the conspiracy of an image of a palace spire in the shape of a penis on the cover of, The Little Mermaid video cassette box art. Look closely, you can spot the golden palace and its prize almost immediately toward the center of the box, and a little bit up. There are at least two ways to examine this situation. The first outlook is deny the penis on the golden palace. It could be our brains interpreting shapes, and we just think that a penis was put on the box art. We the consumer are possibly making up this connection. The other outlook is to accept that someway and somehow, someone put the penis deliberately on the box art. If indeed the penis really was put there by Disney, it was either a little Joke from an internal Disney artist employee, or someone else at Disney implemented it.. This is quite possibly a prime example on how Disney has used subtle sexual appeal to sell products to either the parents of he the children who watch this kind of material or the kids in order to arouse them into buying their stuff. Usually Disney is known to create and recreate innocent childhood fairy tales, aimed specifically for young children and also the entire family. The Little Mermaid is partially based on Greek and Roman mythology with King Neptune, the god of the sea and her daughter Ariel, a mermaid or water sprite. Older myths and stories were full of sexual themes, but this version is supposed to be child friendly. That is why it would be unusual for Disney to openly admit to any sexual homes in their media. The penis on the tower is centered between and slightly above the main cast characters. I think if you have a wild imagination you can make sense of why the penis is supposedly golden and put between the movie couple. Perhaps King Neptune presence right by the penis tower is to give consumers the subconscious idea that Daddy who in this movie also happens to be a god, is okay with her baby girl receiving the golden (prized) pens. In a similar comparison Ursula could be seen or compared as an evil stepson who is trying to keep the main harassers from having sex, having a family, basically being happy. She is an octopus, so maybe that also implies that she sucks or is a lame person. One of the first items I noticed when I first saw this picture was the golden tower, with the penis included. The palace penis spire is the most eye catching aspect of the entire image and certainly the first thing I locked my eyes and stared at. I can surely say its huge, and definitely noticeable. Its super shiny and golden and those qualities will draw me to look at it first, especially against the blue ocean backdrop. Also it is towards the center and I am inclined to look in the center and upwards first when I see any visual media.. The text and the image works and fits together as if made by a master artist. The vs. box is not too cluttered, the images and the text fit together in a seemingly perfect fit. The visual design makes almost too much sense in terms of logic and reason. It is very emotion inducing, and erotic. Its also funny, because you would not think Disney to be like this, yet here they are. According to Snoops, when this image darted becoming a famous, Disney airbrushed the penis out of future Bogart, to protect their reputation. It is my conjecture that the penis was chosen for that very Ariel. The penis also used to be an object of power and worship in the ancient world, and would not necessarily be out of place for a story based on ancient ideas. Have you ever seen the painting Venus of Wildflower? The Goddess Venus supposedly spawned from the foamy sperm of yet another god cast into the ocean. Even the blue colored cover title I believe is intentioned to complement the shiny golden penis lace through color contrasting. I had originally heard of this rumor as one of those urban myths about subliminal messaging, but since I had seen the pictures before, I knew that more investigation was needed. I was more inclined to believe that this was true from the start because I had seen other supposed subliminal references that Disney was accused of. According to Snoops, an urban myth debunker website claimed this to be a made up scenario. Snoops says on their website; Rumors started circulating shortly after the release of the videocassette edition of The Little Mermaid that the phallic object had been deliberately drawn as a last act of defiance by the disgruntled Disney artist who was miffed at being notified that he would be laid off at the conclusion of the project. The plain truth is that the resemblance between the castle spire and a penis was purely accidental, and it was drawn by an artist who was neither disgruntled nor about to be dismissed. First of all, the artist who created the video cover art did not work for Disney itself, thus he was neither disgruntled with Disney nor about to be fired. We questioned the artist, who also drew artwork for Little Mermaid theatrical advertising, pop-ups, greeting cards, Happy Meal boxes, and CDC. The theatrical posters were done before the original release of the film, but the video cover art was not created until a few months before the home video version hit the market. Rushed to complete the video artwork (featuring towers that were rather phallic to begin with), the artist hurried through the background detail (at about four in the morning) and inadvertently ere one spire that bore a rather close resemblance to a penis. The artist himself didnt notice the resemblance until a member of his youth church group heard about the controversy on talk radio and called him at his studio with the news. The later lacerates version of the film was issued with a cover containing an altered version of the infamous spire. (Snoops) A major website like Snoop says, no this subliminal message was not real, but I now believe that since it has became so famous that it has taken on a reality of its own. In closure, when people look at art and media of their favorite movies like The Little Mermaid, perhaps they may have been affected by subliminal messages and maybe didnt even realize it. The penis on the palace in The Little Mermaid is a great example of subliminal subconscious messages. Sex really does sell and maybe even Disney is using our own natural urges to make some money. A major question is, was the subliminal message real or was it all in my head? Next time you are picking up a form of media, examine it more closely, who knows what you may actually find.

The Hierarchy of Needs Essays

The Hierarchy of Needs Essays The Hierarchy of Needs Essay The Hierarchy of Needs Essay Electronics retailers win big on Thanksgiving MasterCard Spending Pulse reported that U. S. electronics retailers hit the Jackpot with their early Thanksgiving openings, recording triple-digit growth on Thanksgiving Day this year compared to 2012. According to the November report, which tracks retail sales across all forms of payment, including credit cards, cash and check, sales for the electronics category shot up on Thanksgiving; however, sales in that sector declined slightly on Black Friday. MasterCard Advisors research has shown that 70% f what consumers spend on Black Friday occurs at the first two stores a shopper visits, said Sarah Quinlan, senior VP, market insights for MasterCard Advisors. With these kinds of holiday shopping statistics, its no wonder retailers are competing to open earlier and earlier every year so they can be the first to capture those critical dollars. And it appears this year, for the electronics category in particular, it worked. Overall, there was a clear shift in consumer spending from Black Friday to Thanksgiving Day this year. Retail sales on Thanksgiving were up 23. 8% year-over- ear, while Black Friday sales were up only 2. 87%. Thanksgiving and Black Friday together accounted for an 8% lift in sales over last year. In line with trends seen by SpendingPulse all year, more consumers turned to the Web this year and took advantage of online deals. On Thanksgiving Day, online holiday shopping grew 19. 4% year-over-year, and was up 12% on Bl ack Friday. In addition to electronics, apparel and Jewelry also saw notable growth on Thanksgiving Day, but declines on Black Friday. The luxury sector benefitted from both days, with strong double-digit growth on both Thanksgiving and Black Friday.

Pay Rolls and Internal Audit Essay Example | Topics and Well Written Essays - 2000 words

Pay Rolls and Internal Audit - Essay Example No lapses were found in the management of pay roll or audit but the need to strengthen the control and improve the process of payment and audit in order to make process more and more accurate and transparent regarding the payment procedure were suggested. The need of strengthening of control of staff pay roll advances, and the need of obtaining additional and timely information from the HR department to ensure maintenance of better personal records was stressed. There was significant progress achieved through installation of computerized system for this purpose. The process of reviewing and procedures of documenting must take into consideration the gradual computerization of the process along with addressing the issues like leave on loss of pay and the adjustments made for that purpose. There is a need to make arrangements to produce salary statements according to the revised schemes in order to enable payroll department to distribute the sample for verification of major key salary e lements on the personnel data bank. The process of staff pay roll advances can be strengthened through analysis and regular follow up of accounts. The outstanding dues are liable to review and should be brought up to date. The HR department should discuss with Payroll Unit regarding providing a list of appointments, extension, cessations, leave for loss of pay for both regular and contract staff for ensuring a proper tallying of personnel records with pay roll records. If this type of communication is done manually or not done regularly, its effect on HR department will be costly. As the system was computerized it is now possible to obtain this information but there is a need of maintaining a database named personnel information system. Right now the work of personnel information department also was maintained by payroll unit only. This is making the system less efficient and even less accurate due to the non availability of up to date information. Regarding the large number of alternate arrangements due to absence of staff, non appointment of regular staff, the lack of staff due to leaves on loss of pay; they involve an increment in cost to the company. Necessary steps were not taken to regularize the monitoring on these things and even to reduce the increment of pay due to these arrangements. The review of payments processed by payment authorities is also important. This type of reviews result in strengthening control over travel expensed by reviewing travel claims and assurance that all travel is verified to feasible extent. The airline boarding passes, train tickets verification must be reviewed. The review can cover the travel expenses of permanent travelers, frequent travelers and the personnel traveling less often. The differences in the procedures must be studied and the verification process can be done with the knowledge of pay roll department to avoid complications as they will be in constant contact with the data base of all the staff. ( if the data base was provided. A recommendation for that type of data base was done earlier in the paper. No information of existing database was given in the information of the company) The proposal of informing the instructions issued to managers of different departments who approve the payments to pay toll department can be mooted to make two obligations between payroll and internal audit more reasonable. This makes the pay roll

Quality Tools in Decision Making Research Paper Example | Topics and Well Written Essays - 750 words - 1

Quality Tools in Decision Making - Research Paper Example They exhibit the discrepancy of the production of a process with time, such as the width, temperature and length measurements. If they are fitting, then the process is believed to be in control, and the discrepancy between measurements, is measured standard random variation, which is inherent in the process. Nonetheless, when the variation is exterior of the limits, or it contains a dash or synthetic points, the process is measured to be past control. A control chart comprises of two graphs, upper and lower. These charts evaluate this difference against superior and lower limits to ascertain if it fits within the estimated, precise, predictable and standard variation phases. The assigned causes are correlated with variation because it is chief to statistical process control charts. The scope of variation in the method displays whether a process is working or performing as expected. When there is existence, which is large between the points identified, for the process to be exterior o f control, the variance can be resolved, to be because of synthetic or assignable causes (Cox, 2005). Strengths One of the integral strength of the control charts is that the process itself verifies the control perimeters. It is the process itself, which indicates what can and cannot be anticipated. In addition, these control boundaries are calculated automatically from the data acquired through the process, and they do not require to be calculated by hand (Cox, 2005). Additionally, the control charts indicates the abilities of a method that is in control. The outcomes of such a procedure can be correctly envisaged; thus, a person can clearly know what to anticipate from the process applied. In other cases, an organization’s needs, objectives and requirements are outside what the procedure is essentially proficient of producing. In this case, either the specifications should be altered to bout the abilities of the process or the process should be modified to result in the spe cifications within the limits of control (Latzko, 2006). Moreover, control charts assist in achieving and maintaining the stability of a process. The control charts enable a person to monitor the behavior of a person’s process in business and determine whether it is stable. Process stability involves a state whereby a process displays a certain degree of consistency in the past and is anticipated to progress doing the same in the future. Therefore, a control limit is critical in indicating limits of variation that it represents, which should be expected from a process in a situation of statistical control (Vallabhaneni, 2008). Weaknesses Sometimes control limits in a control chart are easily confused with specifications limits, which are representatives of the desired procedure performance. Furthermore, control charts are hectic and at times complicated to use, when data produced is not normally distributed, and, hence results in not producing a bell-curve form; thus making t he process an outside control, plus not being predictable. Therefore, in such a situation, ways must be searched for ensure that the process is guided into control. This may involve, for instance gathering data that are broad, which requires applying measurements, which result from various work shifts, which also contain varied process outcomes. This results into being cumbersome and complicated (Pham, 2006).