Friday, December 27, 2019

Summary Of Virginia Woolf s Mrs. Quot. B. Dubois

Virginia Woolf and W.E.B. Dubois’ writings are both capable of illuminating the issues in their respective social systems. While Woolf challenges the aristocracy and a woman’s place, Dubois focuses on the challenges met by the African American community. Virginia Woolf’s character in her novel Mrs. Dalloway, Lucrezia Smith, endures being a foreigner in a recovering war-torn London and also the wife of a former soldier battling the demons that battle as left him. In his essay, Of Our Spiritual Strivings, Dubois describes the African American community as being both American and Black and the standards that each identity requires. Dubois’ description of â€Å"double-consciousness† does not apply to Lucrezia Smith because while she experiences self-consciousness and duality she lacks the gift of second sight meant to accompany them. Dubois’ describes the African American experience as a â€Å"double-consciousness.† He theorizes that the world â€Å"yields him no true self-consciousness;† however he goes on to describe the experience of having a dual consciousness as a â€Å"sense of always looking at oneself through the eyes of others† (Dubois, 38). Self-consciousness is defined as being hyperaware and concerned with the opinions of others in relation to oneself, therefore Dubois has contradicted himself. The aspect of examining oneself through the eyes of others shall hereafter be referred to as â€Å"self-consciousness† for the sake of clarity between the theory of double-consciousness and the

Thursday, December 19, 2019

Unified Field of Accounting Essay - 884 Words

Unified Field of Accounting Accounting is generally regarded as a mathematical discipline founded on mathematics. However, as the unified field chart created by Maharishi University of management shows, accounting is a Multi-layered discipline founded in the unified field of natural law. Maharishi explains that cosmic intelligence, absolute intelligence of Natural Law, displaying its infinite managing power in the orderly administration of the ever-evolving, ever-expanding universe. - Yogi, M. M. This absolute intelligence is the foundation of the 6 levels of the Unified Field chart [1] of accounting. It all begins in the unified field where the feedback loop completeness and steps to success are formed followed by the creation of the†¦show more content†¦The members of society are sporadic, the transactions arent defined and the information about the transactions are rough and without form. [1] The conceptual framework of accounting is made up of entities, measurement proce sses and the objectives and characteristic of the information needed. With the accounting of transactions economic entities are defined and measurement processes are created and the information required is clarified. Once a need and recognition of the value of information was acknowledged the need for a conceptual framework of accounting came into being. Once the conceptual framework is created a need for rules and laws that enforce the standards, principles, and codifications are formulated to meet the needs of the economic entities. [1] The rules and laws created to structure the conceptual framework are created by government, professional associations, and guiding organizations. These organizations help formulate processes that create the rules and laws that focus the conceptual framework towards the needs of society. This begins with the formation of guiding organizations such as the SEC and the formulation of processes such as legislative due process. The fourth level ends with the formulation of rules and laws such as standards, principles, codifications, statues, interpretations, and regulations. When the process of accounting andShow MoreRelatedUs Accounting Standards vs. International Accounting Standards1742 Words   |  7 PagesUnited States Accounting Standards vs International Accounting Standards June 21, 2009 Introduction This research project will inform the reader of the difference between the United States accounting standards and International accounting standards. The United States uses the Financial Accounting Standards Board (FASB) to issue financial reporting procedures. The International Financial Reporting Standards (IFRS) are issued by the International Accounting Standards Board (IASB)Read MoreUniversal Set of Principles in the Field of Accounting Essay1326 Words   |  6 Pagesrespective field of operations and differentiate between a bad appeal to practice and a good one. DR Scott, who was one of the pioneers in promoting the need for a conceptual framework in the field of accounting, said in one of his studies during 1931, â€Å"If we are going to be able to look ahead with assurance, we must be able to look back with accuracy†. Following this saying, the essay aims to critically evaluate DR Scott’s claim that â€Å"Disputes about the appropriateness of accounting techniquesRead MoreAccounting Information Systems Essay921 Words   |  4 PagesAccounting Information Systems Laquasia Fields XACC/210 May 26, 2013 Cito Vanegas Every Company or Business has different Information Systems that the use to run the Company. 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According to Forbes, 61.2 percent of recent collegeRead MoreModern Warfare1061 Words   |  5 Pagesformations, the U.S. military operates a Joint Unified Command with the same Napoleonic fundamentals. Today the U.S. military operates a Joint C2 structure, divided into geographical areas as Geographical Combatant Commands (GCC) encompassing Air, Land, and Sea formations. GCCs formed with U.S. experience in World War II to better C2 formations and plan efficiently. Prior to World War II, Services operated, independently. 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The reason why the project was added to the work programme of the accounting standard-setting body The insurance industry is a significant and increasingly international industry and insurance contracts expose entities to uncertain and long term obligations. In recent years, insurance contracts of accounting fail to provide users the information that they need to understand the insurer’s performance, financial position and risk exposureRead MoreComputer Power Group Case Analysis Essay example825 Words   |  4 PagesCorporate’s senior managers had no ties to the individual operating businesses. Brand integration was not a goal of the company at that time. Identify sources of equity for each brand Computer Power Group Corporate’s only role is to control internal accounting and finance and has no marketing support. Computer Power Group Pty Ltd. was CPG’s only consulting operation. It CPG provided highest quality Information Technology services. 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Tuesday, December 10, 2019

What Is Self Awareness free essay sample

What is self awareness? Taken quite literally, selt awareness means to be aware ot our selves. It is having a clear understanding of our personality, Including strengths, weaknesses, thoughts, beliefs. motivation. and emotions. Self awareness also allows us to understand other people, how they perceive us, our attitude and our responses to them In the moment. We are all different and so too is the way we react to things, learn and put together Information. In order for us to gain a better understanding of ourselves we need to spend time in self-reflection. Examples of self awareness include our: Values (i. e. ethical. moral, with integrity) Beliefs (i. e. religious, political) Learning styles Personality traits (I. e. Introvert, extrovert, sensitive, Judgemental) Why is self awareness important? In a general sense, self awareness Is Important because as we develop a better understanding of ourselves we are empowered to make necessary changes in our lives. We will write a custom essay sample on What Is Self Awareness? or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page We can build on our strengths and identify areas where we would like to make improvements. Self-awareness is often the first step In setting goals! Self-awareness and the helping relationship Self-awareness Is at the core of developing as a helper or counsellor. However, becoming self-aware as a counsellor is an ongoing process. not a final state of being. Counsellors must therefore be engaged in an ongoing process of improvement (Sanders, 2011) Self-awareness is necessary In counselling/helplng work for three main reasons: 1. to check whether the view we have of ourselves is the one received by others 2. to discover if we have hidden agendas that are influencing us and may affect the elping relationship 3. ew self-awareness makes It possible for us to change if necessary. By engaging in self-reflection as a counsellor/helper we come to understand how Of2 vulneraDle people seeking our nelp mlgnt Teel . I ne conaltlons wnlcn we need as a counsellor/helper to feel safe enough for self-exploration, are similar to the conditions people seeking help need if they are to feel safe enough to disclose their private feelings. These core c onditions (Rogers, 1957 cited in Sanders, 2011)are: empathy genuineness congruence Self-awareness and empathy Empathy was described by Carl Rogers as the ability to be able to sense the clients world as if it were our own (Sanders, 2011) He placed emphasis on being able to understand the clients feelings without getting them confused with our own. By being self-aware we come to better understand our own feelings and so can better understand our clients feelings, as they differ from our own. We must also be aware that although we may have had a similar experience to our client, we will not have felt exactly the same way about it. How we develop self-awareness We can develop our self-awareness through focusing our attention on the details of our personality and behaviour. Learning to be self-aware has been likened to learning to dance: the same way we need to pay attention to how and where our feet, hands and body move when learning to Tango, so to do we need to pay attention to our thoughts, feelings and behaviour when learning about ourselves. Practical stuff: a self-awareness quiz And if theres time for another: a little exercise in developing empathy [Worry in a Hat activity] (courtesy of Donna Brandes www. nurturingpotential. net)

Tuesday, December 3, 2019

Blue Ridge Spain Essay Example

Blue Ridge Spain Paper Overall comments: need to tie narrative to terms/concepts from the book. Should stratify comments into uncontrollable and controllable forces. (like Todd did) Although Blue Ridge Restaurants had success with expansion and joint ventures in Australia, the UK, France, Italy, Brazil and Hong Kong through 1987, many differing factors were at play when Yannis Costas evaluated the market and strategy for the Spain in the 1ate 1990s. Factors described by D. A.Ball, et al, 1, considered relevant in a country screening and assessing market expansion, especially the xx screen, political and legal and the fourth screen, socio-cultural, were not favorable for an aggressive expansion in Spain. The key issues in the Delta Foods expansion in Spain are: Probe deeper on these questions: 1. What are the expertise strengths and unique resources that each partner brought to the joint venture? 2. Why does or doesn’t Blue Ridge need a joint venture in Spain? 3. Why does or doesnt Terralumen need a partner to develop such a business in Spain? Environment for joint venture * Peculiarities for doing business in Spain-failure to use value chain analysis What was the competitive cost position at the end of the value chain? * Terralumen is a package good company looking for restaurant partner * Market demand-package foods industry and non-tapas menu items popular with working professionals in urban areas only * Pressing Spaniards on American goals * Spanish economic trials of 1998-2004 * Lack of implementation plan-see keys to resource deployment Impedances: Socio-Cultural Fear of being exploited * Explain uncertainty avoidance and masculinity/femininity concepts for Terralumen and BR/Delta Cultural differences, as related to doing business, come into play here in the Blue Ridge case Study. We will write a custom essay sample on Blue Ridge Spain specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Blue Ridge Spain specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Blue Ridge Spain specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Significant cross cultural conflicts between parent companies of different nationalities paved the way for the dissolution of the joint venture between Delta and Terralumen. In a Board of Director’s meeting, the American-Spanish joint venture partners could not work together or agree on common goals and policies, or resolve problems. The Hofstede Model has demonstrated that individuals living in a particular country tend to share similar values, and that they bring these values to the firms for which they work. The stark contrast of cultural values between managers of Delta and Terralumen make it difficult to ensure the success and the longevity of Blue Ridge Spain The European Regional Director, Yannis Costas, is of Greek nationality. According to Hofstede, Greece is high on power distance and high on uncertainty avoidance. In the Greek culture, people respect senior manager and would not prefer a young inexperienced manager. On the one hand Costas has put much effort into the joint venture and identifies with his work. That’s why he wants to help Blue Ridge. On the other hand, he has a good relationship to the Spaniards who value his ability to establish an interpersonal relationship which can also be traced back to his Greek roots. Decisions are made on subjective feelings and he wants a harmonious balance, a consensus. Overall, he is rather on the side of the Spaniards. As a Greek, Costas values the solid interpersonal relationship and trust which he and Francisco Alvarez had built over the years in trying to foster a successful joint venture. Costas was often employed to solve conflicts and mend damaged relationships. He also questioned the ethics of his company’s strategy to secretly achieve the upper hand in buyout negotiations. Alvarez, representing Terralumen, is from Spain. He shares many similar cultural characteristics with Costas, including patience and mutual respect. This explains how Costas and Alvarez have come to establish solid friendship and cooperation throughout the joint venture Add: Impedences: Ethics * Avoid retelling the facts of the case * Is there something in the Donaldson article on ethics? Geoff Dryden and the company he represented faced the ethical dilemma of how one should act when cross the national boundaries; with unfamiliar law and unclear ethical conduct he faced, one should question Geoff conduct. Geoff who had no overseas experience was transferred from US Delta snack food division to Europe had secretly made suggestion to let Terralumen default on its debt so that they can force a buyout. Geoff and Delta did not act ethically by pursuing this strategy which showed ethical imperialism of individual and the company which allowed it to happen; one should not act differently when away from home. People’s perception would be affected if they knew that Delta had intensionally let the other could have financial implication In addition, another unethical moment came from Bill Sawyer when he deceived Costas by suggesting that the company will be hiring someone with experience but in turn they hired someone with very little experience compared to Costas’s. The core values establish a moral compass for business practice†¦Ã¢â‚¬  I honesty and integrity is a universal practice and by Bill’s actions and company’s tolerance of it, it represented low level of ethical standard for himself and the company that did not allow full disclosure in hiring process. Also Terralumen had decided to give power of attorney to one individual who can make a decision that will impact the entire joint venture existence; this decision represent unethical practice for the company. Terralumen should have full disclosure practice that would allow for all critical decision been communicated among joint venture. This practice would have allowed other members a chance to evaluate the decision taken by Terralumen and see what impacts will it have on the existing joint venture. To give the power of attorney to Francisco Alvarez without consultation of other member of joint venture represented unethical act. While the culture and personality of the decision makers impact the important choices made in cases like this one, equally important are the countless spreadsheets and documents that contain the financial factors integral to the success or failure of an international business affair. The original development plan agreed to in 1998 (exhibit 2) was a far more conservative approach that would see approximately ten new stores per year opened in Spain. With an initial capital investment of around $1 million per store, and a lengthy 18-24 period between the time of investment and the construction of the location, the venture would be operating on very thin margins in the early years, with the hope that the continued expansion would lead to higher profits in the latter years of the plan. Financial Analysis Insert your sources/citings Delta’s overly aggressive growth strategy set a goal at expanding at three times the pace of the 1998 agreement. Delta’s decision to utilize a consulting firm based in the U. S. might have been a contributing factor to this unrealistic goal. As Bell (2010) states, sometimes management needs to gather data in the potential market rather than just using desk and field reports. For example, the American consultants might not have been privy to the key money costs of around $100k paid off-the-books to property owners at the signing. With a goal of opening thirty stores per year, this would add an additional $3 million per year in expenses in addition to the other costly expenses. It would’ve also behooved the Delta consultants to consider the uncontrollable economic forces that were going to come into play with their expansion plans. While there were some key economic indicators in Spain working in Delta’s favor, such as a GDP went from just under 3. 5% in early 1997 to over 4. % in early 1998, there were also some warning signs that should have lead them to temper expectations in this market . One of these warning signs deals with Spain’s unemployment rate. As shown by the chart below, Spain’s unemployment rate during this time period was hovering around 20%, although it was beginning to show signs of improvement. While this might be a sign of many possible new hires to work in the restaurants, it also signals a rather weak economy and a potential dearth of customers. Some of the controllable forces that Delta could have adjusted their approach to help the joint venture deal with the exorbitant royalties and fees the company desired to collect from its Spanish partner right from the get-go. Squeezing the restaurants for this money in the early stages of expansions could have a demoralizing and costly effect on the local managers as they attempted to build their business and compete against better known Spanish restaurants. The growth strategy into Germany and France seems to be an overly optimistic one, as well. Blue Ridge already had failed at one attempt to enter the French market, and Germany has a culture vastly different than Spain. How could Delta prognosticate having 55 stores within three years in a country where the business model had been an abject failure years before? Without proper planning and a gradual implementation to determine whether the restaurant could succeed in these markets, the company could be faced with an overburdened agenda that could sink the entire plan. Other U. S. ompanies, such as Wal-Mart, learned this lesson the hard way. 1 Ball, D. A. , Geringer, J. M. , Minor, M. S. , and McNett, J. M. (2010) (Assessing and Analyzing Markets) International Business: the Challenge of Global Competition, (12th ed. ) pp 427-464, New York, NY: McGraw-Hill Irwin 2 Donaldson, T â€Å"Values in Tension: Ethics Away From Home. † Reprint No. 96502. Harvard Business Review, 2010. ,65 pg 69-72. http://www. coursesmart. com/9781609272852/firstsection#X2ludGVybmFsX1BGUmVhZGVyP 3htbGlkPTk3ODE2MDkyNzI4NTIvNzI=