Leaders and Followers: The roles we each play Essay

Introduction Throughout nursing history there have been great leaders. In every nurses career there are leaders we work with that we come to admire and may even attempt to emulate. As I continue my journey to becoming a Masters prepared nurse I will need to step up as a leader. It is a role that The Nurse Leader: New Perspectives on the Profession is providing the information and understanding of how I will need to progress. The question â€Å"Are you a leader or are you a follower?† is one I will now be able to answer. Followership Style Am I a leader or a follower? If I am a follower what type of follower am I? Followership is a term I had not heard before beginning this leadership class. Taking the Followership Style Test provided by Grossman & Valiga (2009, pg. 56-57) was interesting. Scoring a 3.7, my personal followership style is described as moderately participative or Independent worker; does not need close supervision just a bit of feedback. I actually was not surprised by the results of the test. I am an experienced nurse with more than 20 years working in and around surgical services. At this point in my career I am expected to function independently and work as a leader and resource for my peers. The * With information from the Learning Resources in mind, what implications does this score have for your role as a leader? I am independent of management in my daily work ethic†¦ * Were you surprised by the outcome of the test? If yes, explain how. If the results were consistent with your expectations, offer evidence to support that assertion. * How can information gained in this survey help you become a more effective follower? Role of a Follower * Describe a role in your professional life in which you would portray yourself as a follower. As a member of the Association of Operating Room Nurses (AORN) I am a follower. I utilize the standards established by AORN in my daily practice. My work ethic is an example to other staff members and peers. †¦. Based on what you know now about attributes of leadership, what are some things you might want to focus on in terms of developing more effective leadership skills? Grossman & Valiga (2009) describe nurse leaders as self-confident with a high degree of self esteem, and are visionary. Experienced nurses are looked to as resource nurses and mentors. Moving forward toward my goal of becoming a nurse educator I need to step forward into a leadership role more often than I do now. I need to develop a better sense of my leadership style and practice. ANA Bill of Rights and Leadership * Briefly, explain how the ANA Bill of Rights might be of value to you as follower or as a leader. The ANA Bill of Rights provides a frame work for nursing practice. A frame work of what is expected of us as professionals and what we can expect from employers, facilities and patients. Conclusion The answer to the question â€Å"Am I a leader or a follower†, is I am both. At this juncture of my career I tend to be a follower. As a future educator and mentor I am expected to be a leader. Lead by example and inspire those I work with to achieve more than they believed possible. was never one I considered before I began. know where I fall into each of these two distinct categories. Where do my strengths lie? What are the areas of improvement I need to examine so that I can become a leader and follower . References Grossman, S. C., & Valiga, T. M. (2009). Followership and empowerment. In S. C. Grossman & T. M. Valiga (Eds.), The new leadership challenge: creating the future of nursing (pp. 35-59). Philadelphia, PA: F. A. Davis Company.

Assignment On Unilever Bangladesh Ltd Essay

Introduction Unilever is a multinational corporation, formed of British and Dutch parentage, that owns many of the world’s consumer product brands in foods, beverages, cleaning agents and personal care products. Unilever employed 174,000 people and had worldwide revenue of â‚ ¬40.5 billion in 2008.[1] Unilever is a dual-listed company consisting of Unilever NV in Rotterdam, The Netherlands and Unilever PLC in London, United Kingdom. This arrangement is similar to that of Reed Elsevier, and that of Royal Dutch Shell prior to their unified structure. Both Unilever companies have the same directors and effectively operate as a single business. The current non-executive Chairman of Unilever N.V. and PLC is Michael Treschow while Paul Polman is Group Chief Executive. History of Unilever Unilever was created in 1930 by the amalgamation of the operations of British soapmaker Lever Brothers and Dutch margarine producer Margarine Unie, a merger as palm oil was a major raw material for both margarines and soaps and could be imported more efficiently in larger quantities. In the 1930s the business of Unilever grew and new ventures were launched in Latin America. In 1972 Unilever purchased A&W Restaurants’ Canadian division but sold its shares through a management buyout to former A&W Food Services of Canada CEO Jeffrey Mooney in July 1996. By 1980 soap and edible fats contributed just 40% of profits, compared with an original 90%. In 1984 the company bought the brand Brooke Bond (maker of PG Tips tea). In 1987 Unilever strengthened its position in the world skin care market by acquiring Chesebrough-Ponds, the maker of Ragu, Pond’s, Aqua-Net, Cutex Nail Polish, and Vaseline. In 1989 Unilever bought Calvin Klein Cosmetics, Faberge, and Elizabeth Arden, but the latter was later sold (in 2000) to FFI Fragrances. In 1996 Unilever purchased Helene Curtis Industries, giving the company â€Å"a powerful new presence in the United States shampoo and deodorant market†. The purchase brought Unilever the Suave and Finesse hair-care product brands and Degree deodorant brand. Mission of Unilever Our Vitality mission commits us to growing our business by addressing health and nutrition issues. We focus on priorities including children and family nutrition, cardiovascular health and weight management. The growing demand for more Vitality in life provides us with a huge opportunity for growth. The way we work and the products we develop are shaped by consumer trends, along with the need to help raise health and hygiene standards in both the developing and industrialised regions of the world. Mission Statement of Unilever is: â€Å"feel good, look good/and get more out of life† Purpose of Unilever At the heart of the corporate purpose, which guides us in our approach to doing business, is the drive to serve consumers in a unique and effective way. This purpose has been communicated to all employees worldwide. Values of Unilever As a responsible corporate entity, Unilever Bangladesh aims to play its part in addressing environmental and social concerns through local actions and in partnership with local government and organizations Range of Unilever Our work with academic groups and other third-parties ensures that we are connected with the very best and most up-to-date scientific thinking. Using the synergies across R&D, we define and design technology that brings vitality to life, delivering a continuous stream of innovation to our business. This map shows our six principal R&D sites.

Curbing Examination Malpractices in Nigerian Educational Assessment Essay

The paper examines the role or intervention of guidance and counseling in curbing examination malpractice in Nigerian educational assessment among all the stake holders in education industry. Counseling can be of much interventional assistance in bringing re-orientation of students, teachers, the school and the society. Also provides social, orientational and psychological counseling as an antidote for examination malpractice in Nigeria. Therefore, this paper dwells on concept of guidance and counseling, what examination malpractice is all about, and exposes the causes and an overview of background of examination malpractice in Nigeria is discussed. Similarly, the social effects of examination malpractice is discussed as it affects the political, moral, socio-economic of the nation and conclude with suggestion and solutions through counseling intervention so as to protect the validity and sanctity of examination in Nigeria All over the world examination is considered very important in educational system. By means of it, learners are formally measured and placements are made based on the results accrued from it. In Nigeria, education has been adopted as an instrument for meaningful national development. Therefore, government, communities, private organizations, and individuals have established educational institutions with a view to training the citizens for the development of the nation’s physical and human resources. In these institutions, teaching and guidance services are supposed to take place so that appropriate skills and knowledge can be acquired by the learners. Furthermore, machinery through which the extent of knowledge and skill acquisition is determined at each stage of learning has been set up. This is in form of examination which would be organized in order to evaluate, assess, place and test knowledge and skills. The outcome of the examination is used as a basis for decision making on the examinee’s ability. In view of the exceeding importance attached to examination at national and international levels, examinations are seen as an activity that should be executed well. Learners in Nigeria see examination as activities that should be successfully carried out if future is assured. Thus, there are many instances where there are tendencies to pass examination at all costs. These trends and phenomena really called for concerns from all Quarters including the professional guidance counselors. Educational Guidance as seenbyEncarta(2009),a process of helping students to achieve the self-understanding and self-direction necessary to make informed choices and move toward personal goals. Guidance focuses on the complete development of individual students through a series of services designed to maximize school learning, stimulate career development, and respond to the personal and social concerns that inhibit individual growth. Although guidance activities are usually associated with educational professionals known as counselors, educational guidance is actually a cooperative enterprise involving the participation of teachers, administrators, other educational specialists, and parents. Similarly, Egbule (2002) puts the concept of Guidance and Counseling as a helping service in the understanding of the factors or events that led to the conceptual evolution of it as a subject matter, a professional discipline and indeed a helping service. Meanwhile, he submitted further that it is these factors that are responsible for its popularization as helping service and subsequent use in resolving various educational, vocational and socio-personal problems of individual in the society. Some of the factors according to Egbule, (2002) include: * Traditional practices relating to advising * Civilization in modern society and problems associated with it * Development in the field of psychology and philosophy * Educational development * Socio-political developments * Different behavior problems of individuals that require counseling, among others. Ipaye, (1983) in Abdu, (2007) define guidance and counseling as a helping service that provides the atmosphere as well as the setting within a professional counselor can help a person (client) or a group of person in terms of resolving educational, vocational and personal-social problems. It is also the process of assisting the individuals acquire, get acquainted with and becoming aware of the opportunities in the personal, social, educational and vocational world. This is with a view to experiencing and exploring various interventional communication roles. No doubt, counseling has a long interventional role to play by virtue of its significant relevance in curbing examination malpractices in Nigerian educational society as the comprehensive services would bring about positive attitudinal change in individuals thus creating an opportunity to operate in an atmosphere free from corruption and tension. Administration of examination has generally been associated with the problem of cheating, otherwise known as examination malpractice. Examination malpractice has been defined in various ways. Imogie (2001) in Umar A and et al (2009) maintain that it involves wrong doing before, during or after an examination by candidates and sometimes invigilators, supervisors, typists, printer, or group whose actions give a candidate or group of candidates an undue advantage in an examination. It is also seen as an improper and dishonest act associated with examination with a view to obtaining unmerited advantage, while WAEC itself consider examination as any irregular behavior exhibited by candidates or anybody charge with the responsibility of conducting examination in or outside the examination hall, before, during or after examination. (WAEC, 2003) It could be deduced that examination malpractice is all round irregularities associated with the conduct of examination. Since human beings have always been conscious of human ability and efficiency in the area of appointments or promotions, examinations of different form or standard have been with mankind in the course of human evolution. Examination has along history in the world as reported by Pratt (1980) in Umar G, Mburza A, Bulama K, (2009) that examination malpractices was first noticed over 3000 years ago in the famous Chinese Civil Service and regulations which include death penalty for both the guilty students and examiners. Olowu, (2006) in Nnachi, (2009) added that from China, formal examination spread to different parts of the world. By the middle of the 19th century, competitive examinations were introduced in Britain and India for the selection of government officials. Corrupt practices in examination in Nigeria dated back to the pre-independence. According to various sources, the first publicly reported case of examination malpractices was in 1914, when the question papers of the Senior Cambridge Local Examination were reportedly seen by the candidates before the date of the examination. Since then, there have been incessant cases of irregularities reported on annual basis, the outstanding years were 1963, 1967, 1970, 1973, 1977, 1979, 1981, 1985, 1987, 1991, 1994 to 2003 (WAEC, 2004) the major features of the examination malpractices reported were: impersonation, smuggling in foreign materials, slot in, stealing, converting, collusion in examination hall, mass cheating, mass organized cheating, unlawful assistance from teachers and outsiders and insult on supervisors. This ugly phenomenon is inimical to academic and social development and it needs to be addressed drastically. The incidence of examination malpractices over the years has become so alarming in both public and private institutions despite various sanctions employed. Examination malpractices have in recent years remained one of the disturbing phenomenons in educational institutions in Nigeria. The trend which takes different dimensions and forms has become alarming especially in higher institution of learning. It is not limited to internal examination prepared by schools, colleges, polytechnics, and universities, but it has gone up to external examinations such as WAEC, NECO, UTME, NTI, NABTEB, and professional examinations. The situation became embarrassing to the nation that the Federal Military Government had to promulgate Decree20 to deal with it. Part of the provision of the Decree reads: Any person who fraudulently or with intent to cheat or secure any unfair advantage to himself or any person or in abuse of his office, produces, sells or buy, or otherwise deals with any question paper intended for the examination of persons at any examination or commit any of the offence specified in section 3 (27) (c) of this Decree, shall be guilty of an offence and on conviction be sentence to 21 years imprisonment. However, Examination Malpractices Act 33 of 1999 reversed the above Decree but stipulates punishment ranging from a fine of N50, 000 to N100, 000 and imprisonment for a term of 3-4 years with or without option of fine. It is regretful to note that this is a toothless bulldog as none of these penalties has been fully implemented, if at all they are implemented.

Faculty of Business Environment and Society Essay - 5

Faculty of Business Environment and Society - Essay Example Understanding different cultures play a role in ensuring that the managers understand the dynamics of managing a business in a different environment with different organisational culture (Adamou, 2014). On the other hand, language barrier is another factor that international managers need to consider when operating beyond international borders. Developing an extensive knowledge of different foreign languages is important for international managers in terms of improving communications when working with different teams in different regions globally. Understanding foreign languages is necessary for international managers in terms of ensuring projects are completed on time. Communication between managers and project teams is critical in ensuring that work is done in an efficient and proper manner. In addition, acquisition other languages help international managers to accommodate the needs of workers and that of the locals. In a globalised business environment, multinational companies are found in different regions across the globe. Consequently, establishing a multinational company in a foreign land requires international managers to establish a cordial relationship with the locals an d including their governments. In essence, understanding the needs of the locals and how their governments operates assist international managers to come up with strategies suitable for operating in different business environments across the world (Adamou, 2014). The demanding role of international managers requires adaptability, flexibility, open-mindedness, making friends and acquisition of foreign languages to operate efficiently in a globalised business arena. International managers need to be more adaptable in terms of ensuring that they move the international organisations they manage in the right direction. The global business environment today is competitive with many international organisations competing for

A Tale of Two Stories Essay Example | Topics and Well Written Essays - 500 words

A Tale of Two Stories - Essay Example What motivated me to speak up was that it wasnt really much difficulty to get the teachers to sign for themselves. It would be different if there was no way to contact them. Although it did take a while to visit each teacher, it was worth it in the end. I was satisfied with my response because I avoided a potentially dangerous situation and I resolved the problem all by myself. Since I was the one that objected to the forging of signatures, then it was only right that I went and got all the teachers to sign off on an important part of our project. What made is easy for me to speak out was that I had known most of my group members for some time and I was good friends with a couple of them. I was sure that they would react positively to my suggestion, so I did not fear for my standing within the group. A couple of summers ago I worked at a job where I was required to handle the phones during the lunch break while most of my fellow employees were out of the office. There was one time when my direct boss was with me in the office and we were talking about how my internship was going. Before he left, he told me that he wasnt supposed to be at work today and if anyone should call asking to speak with him then I should tell them that he was not here. A few minutes after he had left the office, the phone rang and I answered it; the person on the other end of the line wanted to speak to my boss. I hesitated because I was unsure of what to do. I eventually told the caller that my boss was not at work that day and I would take a message for

Raze-Raise Essay Example | Topics and Well Written Essays - 500 words

Raze-Raise - Essay Example This structure made of human hair, acrylic, wood and latex rubber gives the viewer the opportunity to create individual meaning. Hen one stands close to this piece of art, there are sound bites coming from the loop. Page was able to record the imaginative process when making the exhibit. Page also recorded sounds from different gay night clubs found in Denver. The recording reverberates throughout the gallery producing an ambience of loneliness in a crowd. The blend of art, destiny and subject combination in the raze raise piece of art attracts a feeling that it is not easy to replicate. A real photograph explains everything from its appearance though it also needs some written explanation. Jeff Page was born in Denver and acquired his BFA in Interdisciplinary studies from the San Fransisco Art Institute. Page’s art work creation revolves around sculptural mixed media work and 2DD, according to Hamel (1). His works are created using collage, watercolor, acrylic and different eccentric materials. One of the reasons behind his success in art is the ability to braid concepts, material and intuition together. His areas of interest just as depicted in raze raise include the body, nature, psychology and gender. The terms raze and raise are both antonyms and homophones, meaning words opposite in meaning and yet pronounced similarly. Page’s work, including raze and raise usually center on the twofold bonding and differences especially between nature and human body. He normally explores his ideas using experimental procedure of creating unrelated materials frequently sticking them together and then tearing them separately. This procedure physically and visually unites the two materials thus generating a unified â€Å"skin.† For raze raise art exhibition, Page gathered audio from queer settings, pieces of wood, redundant hair, a chain of poured latex skins, boards to form a structure, a chain of pelts, mass of beards ,and pulses of sound. All these,

WESTERN CIVILIZATION AND HUMAN DEVELOPMENT (foundations of the study Term Paper

WESTERN CIVILIZATION AND HUMAN DEVELOPMENT (foundations of the study of human development) - Term Paper Example that have provided a logical manner of inquiry, the humanities which are an avenue of expression of the mind and aesthetic judgement, philosophy as a guiding standard with reason. At the same time, all of them will be assessed in relation as to how nature and nurture relates to the following and alters the conditioning of mind and the human activity. All of these points are the ones that shall be engaged and discussed. At the same time, these will be applied in relation to my experiences. On the other hand, as I explore the intricacies of the matters at hand in these paper, I will be providing commendable counter – arguments that can devalue the assertions made. In this case, I shall make a conflicting condition between nature and nurture to set the issue straight. I shall also provide a synthesis between the clashes that will emerge in this paper. This is important to fully emphasize the historical development and theoretical application of the developed and created notions about human nature in general and a specific sense. There will also be importance in construction assumptions in a logical manner. In this scenario, scientific and biological inquiry plays an important role to see how one acts accordingly to inherent prescriptions. In the development of knowledge in the Western World, scientific queries have been made about evolution of humans and ended proposing that evolution is a natural process (Menand 2002). This has been considered to be true and normalized in the consciousness of the people in the current time. Analytically, one develops accordingly to his or her own innate capacities that allow evolution to take place. Darwin has emphasized that evolution is something that happened to humans all throughout the course of time and of history, which inevitably true in a biological sense (Menand 2002). How is this manifested? The body itself is the one that undergoes development in all aspects possible. In my case, there is a development process that

WEALTH MANAGEMENT Essay Example | Topics and Well Written Essays - 3000 words

WEALTH MANAGEMENT - Essay Example The wealth of the business or investors will depend on the future cash flows that are expected from the investments. The decision makers should know the degree of risk associated with a given investment option that is to be taken. Various investors have different attitudes towards risk and they would want to invest in an efficient portfolio. An efficient portfolio refers to a portfolio that provides the highest returns than other portfolio at the same risk or least risk at the same level of return (GOEL, 2009). Every investor would want to maximize on the investment by diversifying any risks that may affect his/her income and should be able to achieve the highest rate of return. Wealth managers should develop proper strategies that can ensure income growth, reduce business risks and low tax rates. Portfolio theory has got certain limitations when used to analyze business risks. When we talk about risk, we refer to the unique consequences for any investment decision made which can be sorted out using probabilities. Business managers mostly would want to reduce risk to minimal levels based on the concept of diminishing marginal utility which says that as wealth grows, marginal utility declines at an increasing rate. There are various types of risks that must be considred when evaluating investment opportunities.the risks include: ii) The other aspect of risk that managers must look into is Financial risk which involves use of debt capital. This is increased by issuing more debts thereby incurring more fixed interest charges resulting into variability in net earnings iii) Portfolio risk investment can be reduced by significantly holding selected investments in a portfolio. This is called specific relevant risk because the element of risk should be considered by a well diversified risk. There are ways of measuring risks and these include : Scenario analysis which takes into consideration the effects of

Abraham Lincoln Memorial Essay Example | Topics and Well Written Essays - 500 words

Abraham Lincoln Memorial - Essay Example The area between the Capitol building and the Potomac river was chosen as the site for the construction as many of Sir Lincoln’s aides wanted the memorial to be built in a serene and distinguished location (Abraham Lincoln Memorial). The memorial, built with inspiration drawn from Greek temples, is 190 feet long, 119 feet wide with a height of almost 100 feet. The memorial is surrounded by 38 fluted Doric columns out of which 36 columns represented the 36 Union states that were present at the time of Lincoln’s death and two in-antis columns were present at the entrance (Lincoln Memorial). The stones used in the building were brought from various states with white Colorado marble used for the exterior, limestone from Indiana being used for the interior walls, pink marble from Tennessee used for the flooring, and marbles from Alabama used for the ceiling (Abraham Lincoln Memorial). The central hall located between the north and south chambers of the memorial houses the st atue of Lincoln in a seated position and was sculpted under the supervision of Daniel Chester French who was a leading American sculptor. (Abraham Lincoln Memorial; Lincoln Memorial) The height of the statue is 19 feet, though the original plan was for only 10 feet, and it weighs 175 tons (Lincoln Memorial).

Changes in Unemployment Statistics in UK over Time Assignment

Changes in Unemployment Statistics in UK over Time - Assignment Example This paper investigates the unemployment using statistical techniques. Unemployment Statistics for UK (2006-2011) 1 Unemployment Rates in Percentage (%) Year Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Average Rate 2006 5.2 5.3 5.3 5.4 5.5 5.6 5.6 5.6 5.6 5.6 5.5 5.6 5.48 2007 5.6 5.6 5.6 5.5 5.5 5.4 5.4 5.4 5.4 5.3 5.4 5.3 5.45 2008 5.3 5.3 5.3 5.4 5.2 5.4 5.6 5.8 6.0 6.1 6.3 6.5 5.68 2009 6.7 6.9 7.2 7.4 7.7 7.9 8.0 8.0 8.0 8.0 7.9 7.9 7.63 2010 7.9 8.1 8.1 8.1 8.0 8.0 8.0 7.9 7.9 8.1 8.1 8.0 8.02 2011 8.1 8.0 7.9 7.8 7.9 8.0 7.9 7.9 7.9 8.3 8.3 8.4 8.03 6.5 6.5 6.6 6.6 6.6 6.7 6.8 6.8 6.8 6.9 6.9 7.0 _______________________________ 1Trading Economics, â€Å"United Kingdom Unemployment Rate†. Trading Economics. 2012. , accessed 12, March 2012. Analysis the Unemployment Data Scatterplots Histograms Pie charts Cumulative frequency curves Measures of Averages Yearly Averages Measure Value Description Mean 6.72% The average of the rates of unemployment over the six year peri od Mode 8.03% The highest value on the histogram Median 6.66% The middle value, calculated by averaging the third and fourth value Monthly Averages Measure Value Description Mean 6.72% The average of the rates of unemployment over the six year period Mode 6.95% The highest value on the histogram Median 6.75% Middle value, calculated by averaging the sixth and seventh month What the data shows The social and economic impact of unemployment is insidious 2. Unemployment is usually attributable to the inability by able and willing persons to find sources of income regardless of active search for work. The unemployment data trend according to the histogram and the scatterplot indicate that the rate of unemployment has been rising over the six-year period ranging from 2006-2011. The greatest upsurge in the percentage unemployment rate was for the 2008 to 2009, where the rate rose from 5.68% to 7.63%, a 34.3% increase in unemployment rate 3. The unusual rise is attributable to the 2008 eco nomic meltdown, which forced many companies into liquidation and loss-making streaks for many corporations 4. The unfavorable economic conditions not only curbed growth in employment opportunities but also made corporate leaders lay off many workers to alleviate cost overruns. For the entire period the data concerns, particular salient features reveal themselves as to the general trend in the data. For instance, the earliest period, January 2006 has the lowest unemployment rate at 5.2% while the latest period, December 2011 has the highest unemployment rate at 8.4% 5. Unemployment rate in the UK is, therefore, on an increasing trend. ______________________________ 2 Bell, David and Blanchflower, David. What Should be Done about Rising Unemployment in the UK? Dartmouth College. 2009. p.2 3 Trading Economics, â€Å"United Kingdom Unemployment Rate†. Trading Economics. 2012. , accessed 12, March 2012. 4 ibid 5 ibid As the table and the graphs indicate, the unemployment rate, on average, increases on a yearly base. Despite the increase due to the 2008 economic crisis, the rate is yet to fall, although it remains considerably steady

Professional studies Essay Example | Topics and Well Written Essays - 2000 words

Professional studies - Essay Example During these periods, the tribal healers and the Shamans were entitled to the responsibility of managing illnesses and infections. Healing at this time was believed to be through the action of the supernatural powers. The application of concoction to the infected wound was a widely practiced course of healing mitigation, and supernatural powers were left to take the natural course of action (Claridge & Fabian, 2005). In Mesopotamia and Egypt at around 2000 BC, medicine was derived from the preparation of plant leaves and barks. The act of healing was at this period separated from the notion that it was supernatural, thus drugs were believed to be significant that supernatural in healing. In the ancient Greece at around 650BC, illness was viewed to be as a result of an imbalance of the body fluids. The misappropriation between the black bile, yellow bile, Phlegm and blood being responsible for the course of illness (Various, 2012). During this period, the Greek documentation through the work of Hippocratic writers stressed on lifestyle changes as an alternative to the drug therapy. During the renaissance period, monks and monasteries who were the healers believed that sins caused illnesses. However, the healers of this period applied the use of medical herbs from the gardens as a means of curing infections. The renaissance period saw the turning point in the type of medication used as there was a lot of devotion to the preparation of medicines that were easy to swallow. This point saw the beginning of the separation between the duties of the pharmacists and the physicians. There was a wider development in the knowledge of anatomy that was necessary for the performance of surgeries that had become widespread (Kemp, 2006). The dispensation and the standard for medicine preparation were thus developed. The establishment of the modern scientific methods of treatment and drug preparation owes a lot of its roots to the

Theory of Knowledge Essay Example for Free

Theory of Knowledge Essay Art is a thing created by an individual using a rare, natural and creative talent. Some people say that it is impossible to define the meaning of art. They could be wrong as if it couldnt be defined, then the word art would have no value in our language. Since we use it all the time, it must have some meaning to it. Some people say art can be anything and everything. However, if everything is seen as art, then the word art is in danger of losing its meaning because it no longer distinguishes certain things from others. According to the Theory of Knowledge, there are three possible criteria of what is classified as an art; the creative intentions of the artist, the quality of the work and the response of spectators. Beyond this, everyones opinion about what art is compiled of differs from each other. An artist is basically a creator of his art. He also is said to create the meaning of his art. He sees an object with his eyes and reveals the beauty in everyday objects. Besides that, he also tells a particular story through his work of art, whether they are his emotions, experiences or maybe his opinions. However, we should truly take into account that it is also possible that the artist refuse to create meanings within his art. As he is the creator of his art, he is the one who decides what he wants in his work. It is likely that he, in the first place, constructed his artwork without wanting to engage any meaning or substance in it and also, possibly, as an act of spontaneity. In a closer scrutiny, many people believe that an art has to have a meaning. Basically, it starts with the artists intention(s), whether he wants to convey a message to his viewers, express his thoughts and feelings through his art in many ways, such as through paintings on a piece of canvas, music with a pleasing melody, or even a well-crafted rhyme. For instance, take a simple sketch of beautiful butterflies on a notebook. As we, the spectators respond by scrutinizing the artists intention(s) based on the art, it will somehow evoke various emotions in our minds such as freedom, beauty or perhaps also, fragility and gracefulness. That is the meaning of an art. Another constructive example would be Vincent van Gogh, who did not consider himself an Impressionist as his artworks were all symbolic and has deep meanings in them. Basically, his art exploited nature to reflect his inner vision and emotional state through lines, colours, spatial composition, distortion and exaggeration. These methods were all manipulated to create a meaning in his art. Similarly to Van Gogh, another famous artist Picasso is another good example. For many years people criticized Picassos work of art, described it as devilish and -well insane. The main reason was that his art simply looked rather unnatural in its ways. However, they are still universally known around the world just because of the meanings implied within his artworks as it provokes thoughts and feelings. On the contrary, what if a piece of work of an artist does not have a meaning within it? Is it still considered as an art? What if the artist refuses to provoke emotions, feelings and thoughts of the audience? Does it still make his piece of work an art? What if the artist wants his work to be meaningless? What if he has no message to convey to his viewers? Maybe that piece of work is constructed with the intention to spend the spare time that he has?  As we view from a different perspective, it can also be considered that as long as artists have a creative intention and the urge to produce a piece of art, their work is definitely believed as an art through qualities such as the excellence of the work and the various materials, methods and technical skills used to produce the art regardless of whether or not their work has a meaning. Through my own experience, a few years ago, I drew a simple sketch of butterflies during free period in my notebook as I wanted to just draw whatever that comes to my mind at that moment. To be honest, I never thought of conveying any messages such as independence, beauty, fragility and so on to my audience. I had never considered how the butterflies carried deep, fundamental meaning and how they could be represented as symbolisms. As I was the creator of my art, to me, they were just butterflies. All I wanted them to be were butterflies, without any meanings at all. However, it is still considered as an art because my intention while drawing those butterflies was to loosen up my mind, and besides that, the quality of the drawing was fairly beautiful and attractive as it reveals the beauty in everyday objects. Lastly, I also gained response from spectators with their opinions about my drawing. To emphasize on my point, again, according to the Theory of Knowledge, things are considered as art if they fulfil the three criteria stated above. Thus, my work was without a doubt an art, even though it has no meanings within it. In conclusion, it shows that there isnt a definite answer of Yes or No to the question given above. Through the study of Theory of Knowledge, we are encouraged to see things in a bigger perspective and to examine every angle of a situation. In this matter, from one point of view, art has to have meaning in much the same way as words written on paper have meaning considering how an artist intends to convey a message and to communicate emotions without words. On the other hand, art also does not have to be about anything to be good. In fact, the more people tried to scrutinize and understand the meaning of the artwork, the less interesting that work becomes as they are easily deciphered by the audience. It is also said that the greatest art takes a lifetime to understand; the slightest takes a moment. While more people tried to make their own meaning from a piece of art, it does not mean that it is the initial meaning that the artist intended. Sometimes, many tried hard to figure out the meaning of an art but it turns out that the artists intention does not want his art to have any meaning at all.  I believe it is open to interpretation whether does something have to have a meaning or if it does not, is it still considered as an art?

Power of suppliers analysis

Power of suppliers analysis Analysis Each of the five forces will now be evaluated individually in terms of the UK supermarket industry to see how attractive the industry is. Background information on the UK supermarket industry The industry consists of the following UK supermarkets: Aldi, Asda, The co-coperative, Iceland, Lidl, Marks and Spencers, Morrisons, Netto, Sainsburys, Somerfield, Tesco and Waitrose (Supermarket, 2009). Researching into these supermarkets show that they were all established in the late 1800s and early 1900s. This shows how established they are within the industry and how they have continued there success. The UK food retailing industry is dominated by four major supermarkets (Tesco, Asda, Simsburys, Morrisons), who together account for over two-thirds of UK retail food sales (Fearne et al, 2005, p570). The UK grocery market is worth  £146.3bn for the calendar year 2008 (IDG, 2009) and has been steadily rising each calendar year: The bargaining power of suppliers Analysis The UK supermarket industry would not be capable of running without suppliers to stock their shelves. This means that the bargaining power of suppliers is an extremely important force to look at in depth, as, if the bargaining power of suppliers is high it makes the industry less attractive as the suppliers will be able to push prices up and take control of the supermarkets power. There are many different elements that are looked into to analyse to the full extent of the bargaining power of the suppliers which are looked at below: Porter states that suppliers are more powerful if there are only a few suppliers (Lynch, 2009: 97). With the supermarket industry they have to deal with a large number of suppliers of goods and products that they will stock in their shops. This means they are in constant communications with different suppliers. This means that the UK supermarket industry are in a very strong position, as there are thousands of different products and ranges this means the supermarkets can pick and choose their suppliers depending on price, quality and service, meaning the bargaining power of suppliers in this sense is not high as they need to get there products into the supermarkets and therefore need to have contracts with huge Supermarkets like Tesco and Asda. However, Tescos and many other supermarkets have started to create relationships and good working ethics between themselves and suppliers. For example Tesco have created a supplier partnering approach which is by forging long-term partnerships with our suppliers and identifying new innovative suppliers (Tesco, 2009) which as a result, our supply base is distinguished by its long-term constructive relationships (Tesco, 2009. Tescos has over 1,5000 suppliers who have been working with them for over five years, this shows that Tescos has learnt that working in co-operation with the suppliers causes better relationships as has Simsburys who have recently launched there supporting fairtrade campaign. If there are no substitutes for the suppliers they offer (Lynch, 2009: 97) it is said that the suppliers are more powerful as they will exert there power if they know they do not have anyone to compete with, therefore setting higher prices and in the case of supermarkets holding power over them. In the supermarket industry this can be looked at from two different views as most Supermarkets offer a range of different brands to substitute each other along the same line, for example Supermarkets stock both Nestle and Kelloggs cereal, so in that respect they do have different substitutes within product lines but in this case the supermarkets and branded products both need each other. The brands need to get shelf space to gain market share and the supermarkets need to offer the products being marketed to the consumer to attract customers into the shops. Due to the huge market shares of the main supermarkets the suppliers have little bargaining power at all. Porter also believes that if suppliers prices form a large part of the total costs of the organisation (Lynch, 2009: 98) then the bargaining power of the supplier is high. This means that if suppliers prices were to be raised then the supermarkets in this case would also have to raise their prices and they would be adversely affected. In the case of the UK supermarket industry, the top supermarkets are not affected by the suppliers prices changing as the suppliers have such large dependency on the supermarkets for contracts and repeat business meaning they are in some ways controlled by the prices the supermarkets are willing to pay as the power they have means they can just find another cheaper supplier. However, with the smaller supermarkets they do not have as much control as the suppliers price will affect them and they may not have the higher market share meaning they cannot exert any power over the suppliers as they can choose to supply the bigger supermarkets instead. Overall, it would not benefit the supplier to change to higher prices as supermarkets buy in such high volume and their relationship is crucial therefore the bargaining power is low. Overall, taking into account all aspects of Porters theories on bargaining power of suppliers is low as, the fact that a handful of supermarkets control access to consumers means that they are increasingly in a position to exercise buyer power. This is because distribution through these outlets is critical to manufacturers and suppliers as these suppliers have no other viable means of setting up distribution that offers the same scale and economic benefits (Dobson et al, 1998 as cited in Fearne et al, 2005, p571) and the key players in the UK food industry are dominated, led and controlled by retailers to a large extent (Howe, 2008 as cited in Robson et al, 2001, p 39). However it can be seen that the supermarkets in the UK are working towards forging strong relationships with suppliers. The bargaining power of buyers Analysis Within the analysis of the UK Supermarket Industry the buyers in Porters five forces are the customers. There are four main ways in which the bargaining power of buyers is high and they are under the following conditions: If the buyers are concentrated and there are few of them (Lynch, 2009: 98). The UK Supermarket Industry has thousands of customers all around the UK, this meaning that the power of the customers is not high in this sense as their target market is phenomenally large with 6,410 supermarkets covering most of the UK meaning they are easily accessible for a huge range of customers. Another condition which means the bargaining power of buyers is high is when the product from the organisation is undifferentiated (Lynch, 2009: 98). This means that the customers can switch from one supermarket to another as they all basically offer the same products, this is an issue in the supermarket industry as most customers are not loyal to just one supermarket, but the volume of customers is so high this does not really have a negative impact on the supermarkets this meaning the buyer power is not strong enough to create a problem for the industry unless a high percentage of loyal customers decided not to use the supermarket again, however the supermarkets are continuously running advertising campaigns to attract new customers and to retain there original loyal customers. If backward integration is possible (Lynch, 2009: 98) then the bargaining power of the customers is high. In the UK Supermarket Industry it is impossible for the customers to integrate backwards and take over the supermarkets role, so the bargaining power of buyers is non-existent. This shows that the bargaining power of buyers/suppliers is extremely low in the UK supermarket industry as there are so many customers that the supermarkets will always be in demand but because of the nature of the industry and UK customers always needing them to supply them with their weekly shopping etc so they do not have any bargaining power. The threat of potential new entrants Analysis Whenever new firms can easily enter a particular industry, the intensity of competitiveness among firms increases (David, 1997: 128). Porter states there are seven major sources of barriers to entry, as UK supermarkets are highly profitable the industry looks attractive in that sense, but the real issue is whether or not the industry can be entered easily. If the UK supermarket industry has low barriers of entry this means that the industry becomes more competitive and if you are already established this is not good news as the competition becomes fierce as David (1997) suggests; however if the barriers of entry are high and you are already established this is very comforting news as it means there will not be many competitors and new competitors very unlikely. The economies of scale in the industry need to be looked at closely, especially as it has a huge effect. This is because in terms of stock, supermarkets can purchase products from suppliers on a huge scale, meaning they get better deals and reduced costs, a new entrant to the supermarket industry would find this hard to do as the capital needed would be extremely large and not achievable straight away. The second source of barriers to entry is the branding, customer knowledge, special levels of service and many other aspects (Lynch, 2009: 99), which can create high barriers. This is very true in the UK supermarket Industry as the supermarkets are established and have already created different strengths within the market; most of them from the late 1800s. The extent to which the supermarkets already established are recognised is an enormous advantage, this meaning the barriers of entry are very high as lots of money would have to be spent marketing, setting up and creating a successful supermarket idea that would be sustainable amongst the long established competitors. The capital requirements to enter the UK Supermarket Industry are financially challenging to compete with the established supermarkets; raising such funds and taking such a high financial risk, makes the barriers to entry extremely high. Switching costs deal with the motion that if customers are happy with the supermarkets already within the industry then the cost to a new entrant would be very high to persuade the customers any different; therefore making the industry unattractive, as there is already lots of choice within the supermarket industry I feel it would be very hard to make customers switch therefore the costs would be very high. Porter argues that the access to distribution channels is a threat to new entrants. Within the supermarket industry however this links in with could a new entrant find suitable locations to distribute its products that would be easily accessible and would these kinds of sites be too costly to fund from the beginning; also with high competition levels around each town or city. The cost disadvantages independent of scale (Lynch, 2009: 99) also need to be looked at as possible new entrants need to assess how easily they will be able to gain stability and a foothold in the market, they will do this by seeing how well the other supermarkets in the industry are established, have constant customers that are loyal and trusting and the supermarkets knowledge of the marketplace. As many of the supermarkets in the industry are extremely well established and recognisable for their different traits this makes an extremely high barrier of entry for new entrants, as they do not have this bank of knowledge and experience. Government policy has a big effect on new entrants, as within the supermarket industry there are many different laws. Legislations and regulations that have to be abided by especially as food products are being sold. This means that a new entrant within the supermarket would find this process very costly and timely, therefore raising the barrier to entry. Overall, the threat of new entrants within the UK supermarket industry is very low as the costs to enter the market will be extremely high and the competition against the established supermarkets would be high due to their knowledge, experience and networks with suppliers and distribution channels. The threat of substitutes Analysis Substitution reduces demand for a particular class of products as customers switch to alternatives (Johnson et al, 2005: 82); it can be argued that there is no substitute to food but whilst looking at the UK supermarket industry each supermarket is each others substitute, hence the competition being fierce and constant as each food product they offer the competitor will also offer. The way in which supermarkets have overcome this however, is that they each have there own different strategies and strengths for example Asda offers a huge range of low cost products where as Waitrose focuses on having high quality products at a higher price. There are also other substitutes outside of the supermarket industry which really need to be analysed like local corner shops, newsagents, farm shops, markets and budget shops. The threat of substitutes has taken on a different meaning during the recession as UK supermarket giant Tesco has lost market share to discounters Aldi and Lidl as consumers cut back on spending (BBC News, 28.04.09), where there has been a shift by shoppers from high-end to low-end stores (BBC News, 27.06.08). This means that the threat of substitutes have become an issue within the UK supermarket industry as other retail shops like Poundland and Wilkinsons offer discounted products which have become more attractive to the UK customers due to the recession. This means that the threat of substitutes has risen over the past years making the industry become less attractive. The extent of competitor rivalry Analysis Rivalry among competing firms is usually the most powerful of the five competitive forces (David, 1997: 127). Competitor rivalry plays a huge role in the UK supermarket industry, Competition may take the form of price competition, advertising and promotion, innovation, or service during and after sales (Thompson, 2003: 296) The reason why competitive rivalry is high in the UK supermarket industry is because most of the competitors are of equal size, therefore meaning that if one competitor decides to try and gain more market share then the rivalry considerably increases. This has happened recently with Asda as they are constantly running advertising campaigns showing how much cheaper they are than all the other supermarkets. Since this has happened the other supermarkets have fought back and have shown they are also just as cheap therefore raising the competition barriers and therefore rivalry. Here are some adverts below to show how they are naming their competitors and their prices: There is also a high level of competition within the UK supermarket industry as it is difficult to differentiate products and services (Lynch, 2009: 100) so therefore competition becomes based upon costing and offering the better deal to the customer to attract them to keep as many loyal customers as possible. There are extremely high levels of competition within the UK supermarket industry making it an unattractive industry. Conclusion of the UK Supermarket Industry according to Porters five forces Analysing the above information the UK supermarket industry is attractive in three of Porters five forces The bargaining power of suppliers, the bargaining power of buyers and the threat of new entrants. In the remaining two forces however, the industry is extremely unattractive the threat of substitutes and the extent of competitor rivalry. Critique of Porters five forces Porters five forces gives a basis of analysing the environment within an industry, but there have been many criticisms, which will be explored further. The dynamic nature of industry structure (Hax et al, 1991: 50) is something that needs to be analysed in terms of reliability with Porters five forces. As with most models and frameworks Porters model is static and is only a snapshot in time, where as in reality the nature of industries is that they are constantly changing, evolving and competing. The model may not be able to keep up with these constant changes and therefore not give a clear and accurate picture of the industry. For example the computing industry is constantly changing with new software available, new technologies therefore the level of competition constantly changing. The model also does not take into account how to define an industry and this causes a lot of implications as looking at the UK supermarket industry it is hard to define the difference between that of a supermarket industry to that of a grocery industry and where one stops and the other starts. Porter assumes that the industry is easily definable, but in reality this is near impossible as most industries overlap and/or people have different views or perceptions of a make up of an industry. This was found whilst looking at the UK supermarket industry as it was very hard to define which shops were deemed as supermarkets or other retail outlets. Another aspect that was hard to define was the fact that the supermarket industry seemed to overlap the grocery industry making the information very hard to extract. Another critique of the model is that it does not deem buyers, or in the supermarket industry case customers, as any more important than the other aspects within the micro-environment, where in fact in reality the customers are one of the most important aspects of being successful within an industry. This in turn means that within strategy development customers should be treated differently within the analysis. Porters model also suggests that the main intention of the organisation is to address its own interests before others, where in reality charitable and governmental organisations have different intentions therefore making this function of the model incorrect in some cases and industries. It can also be seen that just to survive is a main concern of most businesses rather than just focusing on profits. The model is also based on the idea of competition and that competitive advantage is essential both over other market competitors, customers and their suppliers. As Porter focuses on this he does not take into account strategies like strategic alliances, electronic linking of information systems of all companies along a value chain, virtual enterprise networks or others (The Manager, 2001) It can also be seen that Porter ignores the Human Resource aspect of strategy which includes management skills and cultures which form some industries beliefs and how they carry out their work therefore affecting the industries attractiveness. One of the five forces within the model is bargaining power of suppliers. Porter looks at suppliers as a threat to the industry where in fact in some organisations and industries have found it very useful to engage in closer co-operation with suppliers (Lynch, 2009: 101). Robson et al (2002) suggest that Supermarkets are leading the way in developing vertical relations in the food industry. It can be seen that some supermarkets have created a relationship and partnership between themselves and their suppliers as they are both as dependent on each other. Hence why working in harmony is a more ideal situation than Porters suggested aggressive approach to suppliers. This therefore means they are no longer a threat leading to the force not needed in some cases. In different industries not all forces are equally important (Hax et al, 1991: 50) therefore the simplicity of the model gains only limited information and to make a complex evaluation thorough research into the different forces and how much weight they carry in comparison to others needs to be established before a conclusion can be made about how attractive the industry is. For example, It could be very well be that many factors add to an unattractive position, and yet, when judged from its entirety, the industry still presents an overall attractive picture (Hax et al, 1991: 50). The government is a huge force that influences industry attractiveness or not. Porter does not suggest this within his chosen five forces but instead as a factor within the force of threat of new entrants. In recent economic times the government has been truly shown how it has in the final say of organisations. The recession and the recent break down within the banking sector showed the governments true role as it helped as it In total, the Government has put  £74 billion of taxpayers money into the banks, including RBS, Lloyds and HBOS, since the start of the financial crisis last year(Winnett et al, Telegraph, 2009) . Thus showing that if the government was not involved then the banking sector would have completely collapsed hence the government playing a huge role in supporting industries, for example the banking industry. Grant (2002) believes that there is a missing dimension in the five forces model. As the five forces model addresses the suppliers of substitute goods as threats, Porter does not explore that as well as substitutes for products there are also complements. Substitutes within the framework are shown as reducing the profit available in the industry where as complements have a positive impact on value (Grant, 2002: 90) and can help to exercise bargaining power (Grant, 2002: 91). This is because the more complements there are and the closer their relationship to the products supplied by the industry, the greater the potential profit within the industry (Grant, 2002: 90). In conclusion complementary businesses have to be taken into account as well as substitutes as dynamics within these organisations will affect the industry attractiveness; for example new technologies. Overall there has been many different critiques about Porters five forces, the main theme seems to be that the model is useful to get a general idea of how attractive an industry is, but to make sure you get a fully comprehensive analysis you need to look much more in depth at the industries elements that are not necessarily mentioned within Porters model and realise that this is only a snapshot in time and will change considerably over times and different economic events that occur. Reference List Books Grant, Robert M (2002). Contemporary Strategy Analysis. Fourth Edition, Page 90, Blackwell Publishers Ltd Grant, Robert M (2002). Contemporary Strategy Analysis. Fourth Edition, Page 91, Blackwell Publishers Ltd Thompson, John L (2003). Strategic Management, Page 296, Thompson David, Fred R (1997). Strategic Management. Sixth Edition, Page 127, Prentice-Hall Inc David, Fred R (1997). Strategic Management. Sixth Edition, Page 128, Prentice-Hall Inc Johnson, G et al. (2005). Exploring Corporate Strategy. Seventh Edition, Page 82, Prentice Hall Lynch, Richard (2009). Strategic Management. Fifth Edition, Page 97, Pearson Education Lynch, Richard (2009). Strategic Management. Fifth Edition, Page 98, Pearson Education Lynch, Richard (2009). Strategic Management. Fifth Edition, Page 99, Pearson Education Lynch, Richard (2009). Strategic Management. Fifth Edition, Page 100, Pearson Education Lynch, Richard (2009). Strategic Management. Fifth Edition, Page 101, Pearson Education Hax, Arnaldo C et al (1991). The strategy concept and progress. A pragmatic approach. Page 50, Prentice Hall Bibliography Books Grant, Robert M (2002). Contemporary Strategy Analysis. Fourth Edition, Blackwell Publishers Ltd Thompson, John L (2003). Strategic Management, Thompson David, Fred R (1997). Strategic Management. Sixth Edition, Prentice-Hall Inc Johnson, G et al. (2005). Exploring Corporate Strategy. Seventh Edition, Prentice Hall Lynch, Richard (2009). Strategic Management. Fifth Edition, Pearson Education Hax, Arnaldo C et al (1991). The strategy concept and progress. A pragmatic approach, Prentice Hall Hill, C et al (1995). Strategic Management, an integrated approach. Third Edition Houghton Mifflin Company De Wit, B et al (1998). Strategy process content context. Second edition, International Thomson business press Hitt, M et al (1995). Strategic Management, Competitiveness and Globalization, West Publishing Miller, A (1998). Strategic Management. Third Edition. McGraw-Hill Websites Winnett et al, 2009,  £4,350 per family to bail out banks. Telegraph [Online] Available from www.telegraph.co.uk [accessed on 20.11.09] Recklies, D, 2009, Beyond Porter A Critique of the Critique of Porter, The manager [online] Available from www.themanager.org [accessed 11.11.09] BBC News (2008) Supermarkets to Battle on prices, BBC News Business [online] Available from www.bbc.co.uk BBC News (2009) Tesco is losing UK market share, BBC News Business [online] Available from www.bbc.co.uk Visit4info (2009), visit4info, [online] Available from www.visit4info.com [accessed 1.11.09] Supermarket (2009) Supermarket, [online] Available from www.supermarket.co.uk [accessed 319.10.09]

A Letter From Prison Accounting Essay

A Letter From Prison Accounting Essay Computer Associates International, Inc. (CA) is a software company which sells software products for business. In the case, according to the Generally Accepted Accounting Principles, revenues for the software licensing should be recognized once a contract was signed, the software was delivered, and payment was reasonably assured. In Computer Associates, when the revenue recognition principles were met, it recognized the whole value of the licensing revenues quarterly. However, from the fourth quarter of the fiscal year 1988 to the second quarter of the fiscal year 2001, Computer Associates has backdated some contracts and allows it accountants to record these contracts in the present financial statements. In accordance with the Generally Accepted Accounting Principles, these contracts should be recognized in the next quarter. The future revenues which have recorded in the present financial statements lead to the higher profits and return on investments currently. What Computer Associ ates does is in the violation of the Generally Accepted Accounting Principles. What Computer Associates haves done is a kind of ethical elitism and ethical parochialism. Ethical elitism means that it is significant to maximize the interest of the top stratum or the elite no matter what to scarify and the ethical parochialism refers to that it is important to protect the interests of the individuals in-group. The executives of Computer Associates take their effort to recognize the revenues against the Generally Accepted Accounting Principles in order to protect the reputation of the company and meet the analysts estimation and make the investors confident to the company. However, the investors and shareholders cannot make a good decision by using the improper financial statements. In the case, as the former senior manager of the Computer Associates, Richards try to defense against the crime which makes him in jail. Richards considers that Computer Associates lacks of the information to justify whether the accounting operation in Computer Associates is legal or not. As to him, it is not a big deal for doing this and it is just a timing issue in the revenue recognition. Nevertheless, the revenue recognition in Computer Associates is against the Generally Accepted Accounting Principles. Computer Associates recorded the future revenue in the current financial statements to make the company seems to be profitable. The main function of the financial statements is to show how the company operates and offer the information about the company to the managers and investors. The financial statements are the tools in helping the managers and investors to make the decision. Computer Associates cloud the investors and shareholders about its accurate sales revenues within the current quarter. By using the inaccurate financial statements, strategies and investment are made incorrectly. From the Exhibit 4 in the case, the percentages that properly recorded revenue was inflated by improperly accelerated revenue in every quarter from 2000 to 20001 were all above 10%. Moreover, there are large differences between the announced EPS and EPS without improperly recognized revenue in every quarter from 2000 to 2001. The announced EPS were much higher than the EPS without improperly recognized revenue. Comparing to the analyst EPS estimated, Computer Associates cannot reach the analyst EPS estimated without improperly recognized revenue which is mentioned before. In order to make the financial statements more profitable, Computer Associates use the improper recognized revenue method to make the company seem more profitable. It is unethical for Computer Associates to use allowed accounting flexibility for its revenue recognition. What is accounting flexibility? Accounting flexibility refers to the process that the accountants use their knowledge of accounting rules and standards to manipulate the figures in the financial statement in order to meet some specific purposes. It is about the transformation of the figures in the financial reports from actual figures to the figure which were needed by the preparers, by taking the advantages of the accounting rules and standards. (Naser, 1993). It can help the management to manage the reported figures to be higher or lower. Examples of accounting standards which can use accounting flexibility are as follow: The revaluation of the assets. While in estimation of the assets current value through the depreciation, the estimations are usually made inside the business. It is subjective for the company to estimate the value of the assets. The management has the opportunity to estimate the value on the side of caution or optimism. When doing the estimation in the value of the assets, it refers to the change of the assets, depreciation expenses and the impairment losses. Therefore, the measurement of the assets and income change. The fair value recognition of the plan asset. According to IASB, fair value is defined as the market-based value. It means that the fair value of the plan asset is on the basis of the market transaction. it can be manipulated. When changing the fair value of the plan asset, changes will be recorded in the financial statements. Q2. Richards mentions how difficult it is to operate in the grey areas of accounting and indicated that he might have benefitted from more guidance from senior management. Critically indicate who in a listed firm is responsible for the content of the final accounting reports. Corporate governance is the processes, structures and information which use for coordinating the relations in the management of the corporation. It guarantees the efficiency and the accountability for the mechanism in the corporation to protect the interests of the shareholders. Good corporate governance can help the company to create good corporation culture. The corporation culture creates through the process of the management practices and values which directly come from corporate governance. As in the company, the responsibilities of the major office holders are as follow: Implementing the strategy of the company to make the company operation in the healthy way. Advising the board about the structures of the company and making sure the quality and the quantity of the staff in the company. Providing the accurate information about the company to the board and making the proper prediction for the company. Preparing the accurate financial statements within the Generally Gccepted Accounting Principles In the company, the management should take the responsibility for the accounting reports which is in accordance with the IFRS adopted in Australia. The management should make sure the financial statements are fairly present the financial position and performances of the company. In addition, management must guarantee the financial statements with the accounting standards and prevent them to being fraud. In IFRS 8, management must consider that the most recent pronouncements of other standard setting bodies that use a similar conceptual framework to develop accounting standards, other accounting literature and accepted industry practices. Even though accountants prepare the financial statements in company, the management determines in what ways the financial position illustrate and whether make changes in the financial statements. In conclusion, the management is responsible for the content of the final accounting reports. In Computer Associates case, as a senior manager, Richards did not take his responsibilities to correct the manipulation of the revenues in the financial statements and applied to the sales-driven culture in Computer Associates. He paid more attention to the sales and the revenues in the company. Therefore, with the support of the management included Richards, the improper revenue recognition method was implemented in the company. As for me, possible alternatives can be taken as follow: Changing the accounting policies. The company can use the legal way to manipulate the revenues. For instance, Computer Associates can change the depreciation calculation and change the allocation of the research and development expenses within the Generally Accepted Accounting Principles to reduce the expenses so that the profits can be higher. Changing the time of the transactions. It is helpful for delaying the expenses and the anticipation of the income, which will avoid fighting against the law and the accounting standard. Changing the terms of manipulation. Within Generally Accepted Accounting Principles, some other terms relative to the profits of the company can be manipulated in legal ways. For example, the calculation of the doubtful debts and allowance for uncollectible accounts. Changing the closing date policy of the sales target. As it is mentioned in the case, the customers use delaying tactics to negotiate with Computer Associates to get the better deal. Large proportions of the contract are booked in the final week of the quarter. That makes Computer Associates hard to recognize these contract in the current period and it makes Computer Associates to backdate the contracts. Changing the closing date policy of the sales target is helpful. Computer Associates can short the period for the sales target. For example, it can be closed monthly so that the contracts can be recognized in time. Q3. Consider managements incentives and choices in their actions. What are Computer Associates motivations to manage earnings and the financial ratios as represented in the accounting statements? Internal motivations As Richards mentions in the letter, the company culture in the Computer Associates is a sales-driven culture. It means that the more you sell, the more commissions you can get. The culture leads the company to be aggressive in operation. The goal of the company is to make profit as it can so that it can maximize the shareholders benefits. In addition, the compensations of the executives are on the basis of the sales. The executives would have high compensations when sales associates have reached the goals. According to a study of Massachusetts Institute of Technology in 1983 by Healy, there is a high possibility for choosing and changing accounting procedures in a sales-driven culture with bonus schemes. It is easily to manipulate the accounting figures to maximize the bonus awards. The study also that it is high incidence of voluntary changes in accounting operations in years following the adoption or modification of the bonus reward plan. In Computer Associates, it is so attractive to get the high quantity of compensations by manipulated the revenues. What is more, in Computer Associates, performance in business is a vital criterion. Non-performance is not acceptable in the business. Performance in non-revenue areas should be paid less attentions. In order to perform well, it is reasonable for Computer Associates to manipulate the improper revenue. External motivations The main reason for Computer Associates to manipulate the revenues is to meet the expectations of the market. According to the study of Kasznik and McNichols, the consequences of not meeting the expectations lead to lower future earnings, lower share price, lower market premium and penalization of the markets. Therefore, for Computer Associates, the motivations in order to meet the expectations can be concluded as follows: Future earnings. It is about the stakeholders. The Computer Associates needs to enhance its reputation in their stakeholders, such as distributors and customers. High earnings in the financial reports make the stakeholders more confident for the company. Therefore, the stakeholders would like to do business with the company. Share prices. According to the study of Amat, Blake and Dowds, the accounting flexibility can help to boost the share prices of the company and make the company appeared to less risks for the investors. From the Exhibit 4, it is obvious to see that the EPS without improperly revenue recognition is much lower than the expectation. That means the market will decrease the share price for Computer Associates because of the low revenues. In order to change the situation, Computer Associates should manipulate the revenues to meet the expectations to maintain or increase the share price so that the confidence of the investors can be enhanced. The analysts. As it is mentioned in the case, investors gain information about investments from the analysts instead of the company. The main method which Analysts gather the information about the company is to analyze the financial reports. If the company fails to meet the expectation of the market, the analysts will doubt about the companys future earnings and the credibility. Computer Associates do not want to make the analysts feel doubtful about the companys development so that it tries to manipulate the revenues to meet the expectation of the markets. Q4. All issues related to revenue eventually affect the calculation and recognition of income. Making specific reference to the Comprehensive Income Project initiated by the International Accounting Standards Board (IASB), carefully outline the concept of income that has been proposed by this project and the major issues highlighted. According to IASB, income refers to the increases in the benefits in the accounting period in the form of increases of the assets or the decreases of the liabilities which lead to the increase in equity. Comprehensive income is the changes in equity in a period of transactions and other events and circumstances from sources which are not owned by someone. All the changes in equity should be included in comprehensive income while the investment by owners and distributions to owners should be excluded. Comprehensive income is the sum of historic transaction income and unrealized fair value of the other items. For the historic transaction income, it refers to the entitys income during an accounting period which relative to the companys operation. In IFRS 13, fair value is the value which can be received when selling the assets or paying to transfer a liability in fairly transaction between knowledgeable and willingness parties. Fair value measurement defines as a market-based measuremen t and it is not an entity-specific measurement. Hard income refers to budgeted income that should be recognized during the operations and soft income is the actual income which recognized after the operation. In 2004, a Joint International Working Group on Performance Reporting was established (IASB 2004a). It is helpful in Comprehensive Income Project to establish the standards of the comprehensive income presentation in financial reports. (IASB 2005b) Comprehensive income requires the entity to present all the items relative to income and expense during the period. One single or two statements are accepted. When the Accounting Handbook 2009 was released, the definition of comprehensive income was published. However, income statement was still useful. Therefore, there is a confusion that as the income statement is useful, it seems the comprehensive income approach is quite inconsistent. The comprehensive income requires all the changes in the revenues and expenses and the disclosure items haven been changed. Q5. Critically review and provide an overview summary of a minimum of at least two (2) academic research papers that asses the price relevance of comprehensive income. Show how this research may have influenced subsequent releases and changes in focus by the IASB. In the study of Biddle and Choi, they focused on the debate about the fundamental definition in accounting, the comprehensive income and the consideration of IASB relative to the question. In order to justify those issues, information content, predictive ability and executive compensation contraction were used to examine. The study drew a conclusion that different definition of income makes different decisions and applications and disclosing separately comprehensive income components is useful for making decision. This study is the first study to examine this kind of issue. Another study which had done by Cahan, Courtenay, Gronewoller and Upton, suggested that, to some extent comprehensive income more value relevant than net income. Nevertheless, when doing the asset revaluation increments and foreign currency translation, the effect of comprehensive income was weak and there was no benefit in reporting the separate components of comprehensive income. In conclusion, as for the authors, in the comprehensive income approach, some information was useless, which lead to the comprehensive income did not really benefit the investors. As in a study of comprehensive income, Hanlon had the similar opinion with Cahan, Courtenay, Gronewoller and Upton. In Hanlons study, he mentioned the value relevance of mandated comprehensive income disclosures and discussed whether to choose reported in comprehensive income basis or reported in net income basis. He found that there is no evidence to support the value relevance which would be affected by the comprehensive income. Thus, he suggested that components of comprehensive income were not really value relevant after the controlling for the net income. From my point of view, after reading three essays above, IASB need to focus more on the uses of comprehensive income which IASB makes the entity to report. There are many differences between the different situations so that it leads to different adoptions. Revenue recognition is quite complex. IASB should do more researches to find out whether to use the comprehensive income approach or not when facing different situations.

The Effects of Aristotelian Teleological Thought on Darwins Mechanisti

The Effects of Aristotelian Teleological Thought on Darwin's Mechanistic Views of Evolution The need to understand organisms has been a much sought goal of science since its birth as biology. History shows Aristotle and Charles Darwin as two of the most powerful biologists of all time. Aristotle's teleological method was supported widely for over 2,000 years. One scientist remarks that the Aristotelian teleology "has been the ghost, the unexplained mystery which has haunted biology through its whole history" (Ayala, 10). If Aristotle's approach has frightened biology, then Darwin, who actually nicknamed himself the "Devils Chaplain," and his idea of natural selection has virtually dissected Aristotle's ghost. While Aristotle explained biology through a plan and a purpose, Darwin debated that randomness and chaos are responsible for the organic world as we know it. Guiseppe Montalenti, an Italian geneticist and philosopher of biology, wrote that Darwin's ideas were a rebellion against thought in the Aristotelian-scholastic way (Ayala, 4). In order to understand how Darwinism can be considered a revolt against Aristotle, we must first inspect Aristotle's ideas and thoughts about biology. Aristotle used teleology to explain the harmony and final results of the earth. Teleology is the study of the purpose of nature. Aristotle believed that scientists should follow the plan adopted by mathematicians in their demonstrations of astronomy, and after weighing the phenomena presented by animals, and their several parts, follow consequently to understand the causes and the end results. Using this method, Aristotle constructed causes for body parts and processes of the human body, such as sundry types of teeth. Aristotle elucidated on this topic: "When we have ascertained the thing's existence we inquire as to its nature†¦when we know the fact we ask the reason" (Evans, 82). Despite Aristotle's frequent teleological explanations, he did warn against teleology leading to misinterpretations of facts. In a short writing on the reproduction of bees in Generation of Animals, Aristotle was troubled that there were insufficient observations on the subject, and warns that his theory is dependent on facts supporting the theory. One twentieth century biologist... ... to describe evolution teleologically. This proof, of course, is not possible, as evolution through natural selection cannot be described as goal-oriented since it happens due to previous events or transformations, not in anticipation of coming events. If we were goal-oriented, natural selection would not be supple enough to be useful in rapidly changing environments (Mayr, 43). References Aristotle. The Works of Aristotle, Encyclopedia Britannica. New York, 1952 Ayala, F.J. and Tobzharsky, T. Studies in the Philosophy of Biology. University of California Press. Berkeley and Los Angeles. 1974. Burrow, John. Editor introduction to Charles Darwin's Origin of the Species Penguin books. England, 1968. Evans, G. The Physical Philosophy of Aristotle. University of New Mexico Press. Albuquerque, 1964. Kirk, G., Raven, J. and Schofield, M. The Presocratic Philosophers. Cambridge University Press. Cambridge. 1983. Mayr, Ernst. Toward a New Philosophy of Biology. Harvard University Press. 1988. Moore, Ruth. Evolution. Time-life books. Alexandria, Virginia. 1980. Simpson, George The Meaning of Evolution. Yale University Press. New Haven and London. 1949.

William Faulkners A Rose for Emily Essay -- A Rose for Emily, William

William Faulkner's "A Rose for Emily"   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"A Rose for Emily,† is the remarkable story of Emily Grierson, whose death and funeral drew the attention of the town. The bizarre outcome is further emphasized throughout by the symbolism of the decaying house, which parallels Miss Emily’s physical deterioration and demonstrates her ultimate mental disintegration. Emily’s life, like the house which decays around her, suffers from lack of genuine love and care.   Ã‚  Ã‚  Ã‚  Ã‚  The characteristics of Miss Emily’s house, like her physical appearance, are brought about by years of neglect. For example, the house is located in what was once a prominent neighborhood that has deteriorated. Originally white and decorated in â€Å"the heavily lightsome style† of an earlier time, the house has become â€Å"an eyesore among eyesores†(177). The description of her house represents a place side by side of the past and present and was an emblematic presentation of Emily herself. Through lack of attention the house has evolved from a beautiful representative of quality to an ugly holdover from another era. Similarly, Miss Emily became an eyesore; for example, she was first described as a â€Å"fallen monument†(177) to suggest her former grandeur and her later ugliness. She was a â€Å"monument,† an ideal of past values but fallen because she had shown herself susceptible to death and decay. According Fetterley, †Å"the violence implicit in the desire to see the monument fall†(194). Like the house, she has lost her beauty....

European Literature during the Renaissance

Elizabeth Commits Mrs.. Mullen AP European History 19 September 2013 Literature in the Renaissance time period introduced new themes and ideas to the European population. Such writings revolutionized Europeans opinions and the roles in society of man, the Catholic Church, and ancient Greece and Rome. Four Renaissance works, Oration on the Dignity of Man, The Prince, â€Å"Frederic's Falcon†, and The Abbot and the Learned Woman, reflect the humanistic, secular, and classicist themes through the glorification of man and subsequent indifference or criticism of the Church.Monorail's Oration on the Dignity of Man demonstrates humanism more than the other themes. The entire purpose of the address is to leonine and celebrate humans. Essentially, the general opinion holds man as â€Å"the mediator of all creatures, the servant of superior beings, the lord of inferior ones the interpreter of nature by the keenness of his senses, by rational inquiry, by the light of his intellect† (Miranda 335). Humanism is channeled particularly through the statement â€Å"we are what we wish to be† (Miranda 337), which praises the perseverance and confidence of man hat he may do and be anything he wishes.According to Miranda, humans deserve to strive for the highest honors and to be of equal power of angels and God, for he calls man to â€Å"let us emulate their dignity and glory and, if we desire it, shall be in no way inferior to them† (Miranda 338). Machiavellian The Prince involves humanism in the sense of praising the reality of humans. Through the example of Pope Alexander X', Machiavelli recognizes the struggles man faces and his incredible ability to prevail over such hardships. Alexander â€Å"great spirit and high ambition† allowed him to overcome obstacles and employ successful designs during his rule.There is also a great value in the â€Å"truth of things† and not the imaginary; princes aren't perfect, yet it is a balance between g ood and bad qualities which makes them successful. Even when discussing princes who came to power through corruption and crime, Machiavelli still admires their bravery and spirit. Of Prince Stagecoaches: in respect of â€Å"the velour with which he encountered and extricated himself from dangers, and the constancy of his spirit in supporting ND conquering adverse fortune, there seems no reason to Judge him inferior to the greatest captains that have ever lived† (Machiavelli 347-348).In addition, Vocation's â€Å"Feedings Falcon† also references humanism in characterizing human emotions of love, generosity, and compassion. Foddering, the protagonist, is wildly in love with Mona Giovanni. The story praises reciprocal human kindness and generosity, for his actions reward Foddering in the end with his marriage to Giovanni. Similarly, Erasmus The Abbot and the Learned Woman emends human love and respect of one another: the woman and her husband share a love for learning, wh ich brings them closer together.The piece simultaneously scorns disrespect and cruelty toward other humans; the Abbot, who is very sexist and rude to the woman, is made the fool in the story for being so ignorant and standing on weak, immature arguments. Secularism, the indifference or criticism toward the Catholic Church, can be identified in the Oration on the Dignity of Man mainly through the undermining of God's (and the Church's) power. The oration does not capitalize â€Å"he† when speaking of God, suggesting that God is of equal power as any ordinary man.Moreover, when God creates Adam, He gives him and all humans the power and freedom to do what they want: muff, unhampered, may determine your own limits according to your own will, into whose power I have placed you† (Miranda 336). This declaration gives God less control and dominance over man, thus heightening the belief that the Church and God aren't superior to man. In The Prince, continuous reference to †Å"Fortune† as determining humans' lives omits God from interfering in the lives of man; â€Å"it was through no fault of his but from the extraordinary and extreme malignity of Fortune† (Machiavelli 343).The pope's weak power over territory is highlighted through Pope Alexander Vic's conflicts with monarchical rulers and his inability to take lands belonging and not belonging to the church. Criticism is apparent in Alexander creation of Pope Julius II, for Machiavelli notes that â€Å"after using his reputation for liberality to arrive at the Papacy, [Pope Julius II] made no effort to preserve that petition when making war on the King of France but carried on all his many campaigns without levying from his subjects a single extraordinary tax, providing for the increased expenditure out of his long-continued savings† (Machiavelli 351).When remarking that â€Å"No Prince was ever at a loss for plausible reasons to cover a breach of faith†, Machiavelli accept s that royalty disobeys the church often, but it's commonplace and easy to cover up. Secularism is present in â€Å"Frederic's Falcon† because there is a complete lack of the Church and its role in society; Fortune is offered to as the ruling factor of life instead of God. In comparison, The Abbot and the Learned Woman is secular through outright criticism of the Church, portrayed by the abbot's character.He is rude, ignorant, condescending, and close-minded; for his poor reasoning and indignant attitude, he is the fool and loser in the argument. The story serves as a lesson for the Church to reform its ways and become more accepting, open-minded, and educated in the modernizing world around them. References to the study and revival of ancient Greek and Roman history are included n Renaissance works as a meaner to intensify the glorification of man during the humanistic movement.Classicism reinforces the beliefs of humanism by comparing man to revered Greek and Roman figures. In Oration on the Dignity of Man, â€Å"What a miracle, Oh Ecclesiae, is man! † indicates Ecclesiae, a son of Apollo and the ancient Greek god of medicine and healing. Associating man with such an important Greek figure heightens man's value and superiority. Later on in this speech, man is said to symbolize Protests, a sea god known for his ability to assume different forms. This imprison of humans to Protests emphasizes their extraordinary ability to be versatile and dynamic.In The Prince, a reference to Chirps the Centaur demonstrates the value of princes to understand how to act both like the man and the beast; many successful princes including Achilles were trained by the centaur. According to Machiavelli, â€Å"it is necessary for a Prince to know how to use both natures and that the one without the other has no stability' (Machiavelli 353). The development of humanism, secularism, and classicism in the Renaissance affected how writers depicted society at the time.New ideas of the superiority of man arose, revitalization ancient Greek and Roman figures in order to further glorify the human. Along with praise of humans also came criticisms of the Church, questioning the Church's outdated beliefs and common frauds, encouraging major reforms. Often the Church wasn't mentioned whatsoever, showing the dwindling importance and influence of the Church in society. Renaissance writers captured the changes in European life through their works by crafting clever stories while giving their two cents on the issues at hand and revolutions to come.

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Blacks only migrated to the United States. You find that most a times, the black usually move to the united states in search of increased standards of living say education and jobs. Most of the immigrants to the United States are blacks. Racism is one of the central features in the united states society since blacks and other people of colour are have discriminated so much in many fields. You find that most of the blacks and even the black Americans are usually discriminated on their race. For example in the areas of employment, blacks are usually seen as unproductive and hence discriminated in these areas. Its argued that most of Its forms have recently   changed but, in this case   we only need to look no further than the rates in unemployment which black people normally face, the rising levels of property by the blacks as when compared to the citizens of that country and, life expectancy rates, incomes as when compared to the citizens of that country and the stereotypes in the mass media   in order   to understand that racism and racial inequality still remains in the united states. (Allport, 2003). The value of racism that is examined in this case is that historically we find that racism can be analyzed as a central aspect of most of the economic system. In this case I can examine the Marxist theory which says that racism is supposed to only serve the capitalists or even the wealthy in the society at the expense of the suffering few. Also in the theory colonialism, many groups have come up with many theories that based their arguments and challenged racial injustice. All this is said to have happened in the early 60s and 70s.This theory needs to be modified and it’s also relevant to examine the United States societies although it needs to be modified, it is relevant to examine the United States societies and its impacts to the blacks who live in the United States. (Butler, 1997). In the dual labour market, you find that the blacks are usually neglected in both the public and the private sectors. The issue of wages has been dodged by controversy which leaves us with the question of what can be considered as the right wages. A right wage can be said to be a compensation for a service offered which equals the amount of effort that was used in the service. Going with the labor theories, employer has a moral duty of ensuring that they pay the employees a wage which is equal to their input in their services.   An engineer will not be expected to be paid the same amount of wage as a casual laborer. These are some of the segmentation in the labor market that we have to agree with. But in most of the dual sectors that is the public and the private sectors, you find that, blacks are usually discriminated and usually do hard work with only small wages. (Butler, 1997). Institutional discrimination is also evident in the blacks who stay in the United States. In most of these institutions, you find that blacks are usually denied access to some of the institutions.Ofcourse institutional discrimination is something which blacks have faced for quite a long time. For example, during the early times, blacks were forced in to institutional slavery. In this case, blacks were usually captured and taken as slavery by the American. Even today some of these cases do happen since you find that most of the blacks who go stay in America are forced to do hard work since they are discriminated in certain institutions. (Butler, 1997). Double jeopardy does not happen to the blacks who live in the United States. Double jeopardy can be taken as the case when a criminal is supposed to be tried for a second time of the crime committed. In this case, blacks are not double jeopardized since there is a law which governs human rights and even for the immigrants who live in the United States. (Allport, 2003). Redlining also happens to the blacks which live in the United States. Redlining means the case when the costs of living are increased or even denied to some groups of individuals. But for this case, the blacks are denied their standards of living despite the human rights constitution which states that immigrants should be protected. In this case, redlining can be seen in various accesses to jobs. Most of the blacks are usually denied access to job facilities and are mostly supposed to do the casual activities over there. There costs of living are low as when compared to the citizens of that country. Evvironmental justice is also accorded to the blacks who stay in the United States. You find that the human rights act which is set by various non governmental programs to help protect immigrants who come to unites states have been applied in most of these cases. People have the right to move to any country and enjoy the benefits of that country just like anybody else. Affirmative action can be seen in the areas of employment. Out of research, it has been found that employer support for affirmative action has a significant and positive influence on the blacks who stay in the United States and this can be seen at the higher job levels. (Allport, 2003). Conclusion Blacks are one of the ethnic groups in the United States. They migrated to the United States in search of jobs, higher education and also increased standards of living. Despite their movement to these places, they usually face a lot of discrimination. For example they face a lot of racial discrimination. You find that the blacks are usually denied access to various jobs but the only job they can easily access is the casual job. Reference Allport, G. (2003): The nature of prejudice. Vancouver, West coast Coalition for Human Dignity. Butler, P. (1997): Affirmative action. Diversity and options. University of Colorado Law review. Vol. 68.