Finance and Accounting Case Study Example | Topics and Well Written Essays - 750 words

Finance and Accounting - Case Study Example On the other hand, other business majors such as marketing and management majors have a wider impact. Other business majors are not just responsible for the shareholders of the company but to all the stakeholders of the company and the society/community in which the company operates. Therefore, it would be wrong to say that one business major has a greater responsibility than another to behave ethically. They all are required to equally behave ethically under all circumstances. Case 4.5 – Wiley Jackson There are only 2 decision alternative available: one is to mention what had happened in detail and the second would be to answer it as a ‘no’ and hide the fact and hope that the charge would be expunged from the record before anybody could know. I would choose the first decision and mention in detail what had happened at the party and how it does not showcase my true personality and ethics. The second alternative is too risky and cannot be considered. Another factor adding to this is that Sally Jones from the company was also present at the party and was aware of what had happened. The first decision is the right thing to do and I am confident that the management at company will understand that the criminal charge was result of chance and in no ways is related to my character or work ethic. Case 4.7 – David Quinn â€Å"Client Confidentiality† in the context of a CPA’s ethical responsibilities means that an organization or an individual from the organization will not reveal any information about their client to a third party without the client’s consent. Only instance where the information can be revealed is when there is a clear legal reason. Yes, David violated the accounting profession’s client confidentiality rule as he disclosed personal information with respect to his client to his friends who were in no way related to the client or his company. The information which was shared with David was for the pur pose of his job (accounting) and was confidential information. He had no authority or reason to disclose this information to his friends. This is unethical behaviour on part of David is in clear violation of accounting profession’s client confidentiality rule. Case 6.1 – Leigh Ann Walker Yes, one can fulfil the responsibilities of a professional role while lacking personal integrity. Fulfilling a professional role does not always require personal integrity as an individual who is committed, knowledgeable and has the skills required by the job can fulfil the responsibilities. But such an individual will only be able to do an average job. To be exceptional at a professional role an individual must be able to take personal responsibility and think and act appropriately. This cannot be accomplished by an individual who lacks personal integrity. In the case of Walker, she can be expected to fulfil the responsibilities of her professional role in normal circumstance but in r eally challenging situations where there are conflicts of interest, then her ability is questioned. Therefore, it is possible that an individual lacking personal integrity can fulfil the responsibilities of a professional role but will not be able to an exceptional job at it. Case 6.4 – Tommy O’Connell The roles and responsibilities of a staff accountant and audit senior are very different from each other.

Compare Martin Luther and Jesus Essay Example | Topics and Well Written Essays - 1000 words

Compare Martin Luther and Jesus - Essay Example However, Luther and Jesus differ considerably in the context, goals, and methods of their respective positions, which results in diverse rhetoric between the â€Å"Gospel† and the â€Å"Appeal.† On the basis of these differences, one may make claims about the roles that the two men play in their respective societies. From the beginning of Luther’s appeal to the German upper-class, one is unavoidably struck by his extreme modesty—a necessary courtesy in his period. Classifying himself as a â€Å"poor† and â€Å"insignificant† individual, Luther attributes his desire to reform the Church to the will of God and not to his own personal â€Å"arrogance† or â€Å"perversity.† In spite of this modesty, Luther continues to claim significant weaknesses in the â€Å"three walls† of the Romanists, which stand for the three arguments that the Catholic Church presents in favor of their system of maintaining Church doctrine. Knowing th at Luther is appealing to Germany’s most powerful people, and that he is being necessarily modest in doing so, it seems apparent that Luther is attempting to reform the religious institution (and its political extensions) from the inside. Undoubtedly, he sees a revolutionary approach to change as both unnecessary and as personally threatening; instead of taking Christianity and religion as such in a new direction, Luther still believes in the tenets of the Christian religion—but so strongly as to demand fundamental changes. The Gospel of Mark reveals no such modesty about Jesus, who knows he is the Son of the Lord. In Mark 8:27-33, Peter receives the revelation that Jesus is truly the Christ. Jesus tests his disciples for their belief in him as the true Christ. And, as the Son of God, Jesus is devoted to achieving fundamental changes to the ways of life of his people, both in a religious and political sense. Jesus proves to people, through his miracles in Mark 7:31-37, 8:1-10, and elsewhere of his ethos for speaking about deeply fundamental religious concepts. In the Gospel of Mark, Jesus works on establishing this ethos, or credibility, while Luther seeks in his â€Å"Appeal† to both strengthen and undermine his own ethos at the same time: strengthening by admitting his own smallness in comparison to his audience, and undermining by emphasizing this smallness in the first place. Luther does not try to claim any special sort of revelation, such as the revelation that Jesus claims to have with respect to his knowledge of the world. Jesus, in contrast to Luther, is attempting to carve out an entirely new area of human life to preach to and from that to achieve a sinless world. Nevertheless, one should not forget that, like Jesus, Luther is attacking the establishment in a very harsh way. The Pope, Luther claims, is solely allowed the power of interpreting the Scriptures, which is a mistake of the â€Å"spiritual estate.† Since all Chr istians are truly of the spiritual estate, Luther believes, every one of them has the right to interpret Scriptures, and there are no differences among any of them. Accordingly, what Luther lacks in ethos, he makes up for in logical argument that appeals specifically to the educated and free-thinking social elites of his society. It is also noteworthy to see that Luther is appealing to the group of people who are on a more level playing field with the Pope that he himself is.

The Construction Industry Development Board Construction Essay

The Construction Industry Development Board Construction Essay In Malaysia Construction affects a lot of consequence such as noise pollution, dangerous and sometime there is unhygienic to the human being and the environment. From the statistic show, construction is a one of the five most dangerous of work in Malaysia. Construction workers are two to three times more likely to die on the job than workers in other industries while the risk of serious injury is almost three times higher. The industry has not been unresponsive to this state of affairs, recognizing that consistent excellence in worker safety requires a concerted effort on the part of everyone engaged in construction related activities. The facts show that construction is indeed a dangerous industry. The tragic incidents showed that the construction industry only paid lip service to safety. Department of Occupational Health and Safety (DOSH) director-general (Abu Bakar Che Man,2006 ) said that at least 30% of construction sites have safety ratings of unsatisfactory or lower. The number of fatality and permanent disablement cases due to accident at the Malaysia construction sites is one of the highest as compared to the other sector. Construction accident that hazardous worker life. The accidents happen may cause physical injuries or health illness in long term. The Social Security Organisation (SOCSO) paid out RM1.6bil in compensation to 52,639 workers who were involved in accidents at the workplace and while travelling to. If we still ignore this problem, what is the Consequence? For sure, the safety managing is necessary. In this dissertation, we will find out the government agencies such as Construction Industry Development Board Malaysia (CIDB), National Institute of Occupational Safety and Health (NIOSH), Department of Occupational Safety and Health (DOSH) and Occu pational Safety and Health Administration (OSHA) in enforcing on the construction safety and health. 1.2 Research Background Unsatisfactory safety record of the construction industry has always been emphasize by all social circles because safety management always being ignore part and is not achieve a good implemented systematically in the construction industry in Malaysia. Safety at workplace is an issue affecting all businesses since most companies do not feel that it is vital to the success and are afraid of possibility of prosecution. Government safety and health agencies has imposed a lot of comprehensive safety regulations in the practice of the construction industry but from the level of awareness and practicability of it are generally lower than expected over the period from the announced the safety regulation. According to Abdul Ghani Khalid Construction Site Injuries: The case Of Malaysia, good safety programs would certainly help in reducing injuries at the construction site. It will also minimise construction costs, increase productivity and profitability and more importantly it could save live s of workers (khalid, 1996). Thus, these will consequently contribute positively to the construction industry and nation as a whole. Government agencies such as DOSH, OSHA,NIOSH and CIDB has give their effort to enforcement safety and health in construction sites. However, the efficiency on enforcing is fail to achieve if without the cooperation of the construction site staff and worker. The cooperation by the site staff is important to reduce the accident at construction site and good management also provide a safer working site. The player of the construction should take the responsibilities to the construction safety and health toward from a construction industry that is more stable and sustainable in future. 1.3 Problem Statement Construction is a one of five most dangerous of work in Malaysia. In 2011, the Social Security Organisation (SOCSO) paid out RM1.6bil in compensation to 52,639 workers who were involved in accidents at the workplace and while travelling to. Its increase on 15.63 per cent more than the total amount of compensation to workers involved in accident as compared to 2010 when the amount paid RM1.35bil. In this case, government lunched many program and prevention to minimize and reduce the safety problem in the construction industry. CIDB, NIOSH,DOSH and OSHA has play their role and enforced on the safety and health to prevent and decrease the accident happen in the construction site. However, the enforcement is not perfectly preventing of injuries and fatality in the construction site, by the way its fail to solve the problem because there is a lot barrier when enforcing the rule and regulation by those agencies at last cant fully work by the enforcement. This research is to identity the construction safety problem why many of enforcement or programmes are initiated by government agencies still could not reduce effectively the fatalities and injury rate in the construction industry. 1.4 Research Aims The researchers aim for conducting this research is to analyse the government agencies on the improvement safety in the construction industry and to figure out the difficult and barrier to enforcing by government agencies in the Malaysia construction industry. 1.5 Research Objective The objective of this dissertation is to :- 1.4.1 To identify the rules and regulation enforced by government agencies 1.4.2 To investigate The effectiveness of the implementation and the difficulties during the enforcement of construction safety. 1.4.3 Recommendation to improve the effectiveness of the implementation based on result by questionnaire and barrier of the enforcement of construction safety 1.6 Scope of Study This study will identify the role of government safety and health agencies and also observation worker in the construction site to figure out any improvement can be achieve by the safety and health. Program enforcing by government safety and health agencies will be discussed and the data regarding the efficiency of safety and health will be attached such as accident rate and fatalities in construction. In order to achieve the research objective, questionnaire among construction site staff around peninsular Malaysia will be analyse to acquire the result for this research. The construction site worker such as Contactor, Site Manager, Site Supervisor, Site Engineer, Site QS, and site Worker. 1.7 Research Methodology 1.7.1 Stage 1: Literature review Literature review is an integral part as the preliminary stage of information collection to obtain extra knowledge and understanding of the research. Information and data related collected according the objective of this dissertation normally from internet, book, journal, magazine and article which available in college library. Statistic regarding the construction accident and fatalities will be analysed to find out the barriers of the enforcement. This stage enable to identify the problem and to figure out the solution to solve it in a better way 1.7.2 Stage 2: Data Collection by Questionnaire A set of questionnaire will be prepared to obtain the construction site staff opinion about the safety and health on construction site. Question around 40 to 50 will distribute to the construction site worker such as Contactor, Site Manager, Site Supervisor, Site Engineer , Site QS, and site Worker. The question will designed according to the research objective there is question about rule and regulation of government agencies on site staff opinion and the difficulties among construction site worker to comply with the rules and regulation enforced by government safety and health agencies 1.7.3 Stage 3: Data Analysis and Finding This stage is analysis of the questionnaire to determine the level of responds to each question within the questionnaire by counting the number of respond who answer favourably or unfavourably. The respondent come form different aspect in the construction industry and result to determine the efficiency of the safety and health enforcing by government agencies. With the result get from the questionnaire, graphical format using by SPHH will produce to explain the result with easily. 1.7.4 Stage 4: Conclusion of Research After the data analysis done, all the data will complied into the dissertation in order to amend mistake that contained in the dissertation. Conclusion and report will be carried out in this stage. 1.8 Summaries of Chapter 1.8.1 Chapter 1 Chapter 1 is to understand about the research proposal title and main focus on the sector by a short paragraph. In this stage, also stated the aim and objective of this research from the problem statement. 1.8.2 Chapter 2 This stage is to study the deeply background of the research. Literature review on textbook, journals, article, dissertation will be conduct to collect all secondary data by according to the research aim and objective. 1.8.3 Chapter 3 Chapter 3 Methodology is to study the method of data collection. How to design of the questionnaire, how to collect the data and where the data to be source will be conduct in this stage. The research methodology us important in guiding the researcher to achieve the aim and objective. 1.8.4 Chapter 4 The result get from research methodology will be analyse and discussed. Figure and table will be created to show the analysis of the result. 1.8.5 Chapter 5 This chapter presents finding for the study the will be carried out. A summary or conclusion about this research will be discussed. 1.9 Summary In chapter 1, we have in introduction about Malaysia current Construction Safety situation. The unsatisfactory of accident rate bring a barrier toward from a construction industry that is more stable and sustainable in future. Accident cannot be fully avoided, but it can be minimise with some proper prevention. Although Government have many agencies to promote and enforcing occupational safety and health in construction industry, unfortunately the occupancies safety and health is still under a unsatisfied level. In this research, we able to know some of the rule and regulation or program that enforced by government agencies and also to figure out the barrier that threaten construction safety. Chapter 2: Literature Review 2.1 Introduction Construction industry plays a significant role in the development process of Malaysia development contribute towards the economic growth generating additional demands for construction activities. Undoubtedly construction is a industry which is very active and booming industry with contributing to the Malaysia economy. However, such achievements have also contributed much towards the safety issues where statistics showed that this industry has earned the reputation of being a highly hazardous industry due to its fatality rates.( Dayang and Gloria Chai, 2011) ) Health and safety is a paramount consideration for all construction industry professionals. It impinges upon the work of the planning authorities, client, consultants, contractor- in fact anyone who works on or is in the vicinity of a construction project. Whereas in the past health and safety, management has traditionally been consider as a production site activity, it has now become a comprehensive consideration process. It ha s also become an integral part of the corporate organizational framework and structure as well as the operational management of many organizations who contribute to the construction process. Safety management is the key to ensuring that safety measures are implemented on construction site, thus Malaysia government has been announced many agencies to manage the safety and health and a lot of enforcement or program are launched on construction site.(Steve Rowlinson, 2004) In this stage, the implementation of enforcement or program initiated by the government agencies are reviewed which including the history and function of the government enforcements. The accident rate or fatalities result that simultaneously the efficiency of construction safety enforcement in construction industry. The barrier and difficulties faced by government agencies in enforcement and program launched 2.2 Construction Safety As we know, construction bring a huge contribution to country economic growth but it also bring a impact of construction safety problem threaten construction site worker such as injuries, illnesses even death. According to statistic the Social Security Organisation (Socso) paid out RM1.6bil in compensation to 52,639 workers who were involved in accidents at the workplace and while travelling to.(The Star, 2011) Variety of unexpected accidence occur, the light caused by the loss of equipment and working hours, minor injury, but severe case may ruin and death. The construction safety and health is the process of construction industrial development, which cannot be ignored. Workers are often because of lack of experience caused accidents, the proportion of the damages around 50%, it is very serious case to threated construction site safety. Other reason cause accident on construction site such as high-altitude operation, cross-liquidity operation, long operating time, labor-intensive, monotonous duplication of work and so many, those are the reason an accident occur. For many years operating in this environment, people are likely produce a depressed, irritable mood. When the operating life of job stimulus, the visual and psychological again building site impetuous color and clutter environment, the more intensified the anxiety, depression and un rest will increasing the probability of occurrence of the accident. After a survey of different regions and cultural structures of different ages construction worker, more than 85% agree, long labor in a gray color, and illumination is not enough under the operating environment, it is easy to make people feel stress, resulting in depressed the sense of fear, ideological irritability visual fatigue, physical consumption object recognition energy increases, it tends to cause the d eformation of the job action, affecting labor efficiency, while also increasing the likelihood of potential accidents. The construction safety purpose first is to avoid or reduce causalities and occupational diseases; second is to ensure the equipment tools, and materials from damage and to protect and improve labor productivity, and maintaining social and economic development; the third is to eliminate or reduce the environmental hazards of industrial pollution and living conditions of the people from destruction, and promote the interests of humanity as a whole increases. Safety of construction threaten the safety of construction site worker lives and property of the state, is no longer just the death or injury problem, but the change for real people- oriented and full attention to the construction safety and health of every worker. Worker are requires not only the protection of life, and also comfortable in the workplace and living environment, occupational diseases prevention and control of demand, which is more important part of sustainable human development. A good construction safety will increase the performance of the construction work. It also reduced the probability of accident rate in construction site efficiently and minimize the loss and damage when fatalities occur.à £Ã¢â€š ¬Ã¢â€š ¬Thence, its important to have a good safety and health management at construction site and cooperates with government agencies on enforcement of it. http://vectorise.net/logo/wp-content/uploads/2011/04/utamakan-keselamatan.png Figure 2.1 : Poster Safety first by CIDB 2.3 Government agencies in construction safety There is no hundred percent that we can get free accident in construction, but we can minimize the accident rate happen. Safety problem is a serious problem that always concern by the government. Every year around 2 billion are paid for compensation to worker injured at construction site. According to the statistic of occupational accidents by Department of Occupational Safety and Health, 99 case of construction accident occur in 2011 and 50% of the accident involve death and permanently disable. Construction industry bring a big contribute towards the economic growth but stimulatory its also bring a problem to the construction site safety. In this case, Malaysia government has been announced a lot of program or enforcement to improve the safety of construction site through government agencies to manage the program or enforcement. Unfortunately, some of the program is have some improvement but some of them are not. That is wasting time and cost or resources to having such program or enforcement. There is necessary to find out the barrier of enforcing or program therefore enable to achieve a higher level of construction safety. 2.3.1 Construction Industry Development Board (CIDB) Construction Industry Development Board (CIDB) is strategically important as a regulator body under the jurisdiction of the Ministry of Works Malaysia in Construction Industry. CIDB was officially launched in July 1994 by Act 520 of Lembaga Pembangunan Industri Pembinanaan Malaysia Act 1994. The mission of CIDB is To develop the Malaysian construction industry and increase the competitiveness of the Malaysian construction industry. The vision is CIDB to be a distinguished organization in developing world class construction industry.(Wong Sing Ling, 2011) Develop the capacity and capability of the construction industry through the enhancement of quality and productivity by placing great emphasis on professionalism, innovation and knowledge in the endeavor to improve the quality of life is the objective of the board and to achieve the objective, 11 function laid under of Law Of Malaysia Act 520 are follow: To promote and stimulate the development, improvement and expansion of the construction industry; To advise and make recommendations to the Federal Government and the State Governments on matters affecting or connected with the construction industry; To promote, stimulate and undertake research into any matter related to the construction industry; To promote, stimulate and assist in the export of service related to the construction industry; To provide consultancy and advisory services with respect to the construction industry; To promote quality assurance in the construction industry; To initiate and maintain the construction industry information systems; To encourage the standardisation and improvement of construction techniques and materials; To provide, promote, review and coordinate training programmed organized by the public and private construction training centres for skilled construction workers and construction site supervisors; To accredit and register contractors and to cancel, suspend or reinstate the registration of any registered contractor; and To accredit and certify skilled construction workers and construction site supervisors. (source: CIDB,2012) Many program and rules and regulation that have been enforcing to safety and health to minimize the accident happen in construction site by the board. Those program are result in effectiveness to minimize the accident rate in construction site such as safety and health induction and green card program. CIDB also award those well performance construction site worker called Malaysian Construction Industry Excellence Award (MCIEA) every year. 2.3.2 National Institute of Occupational Safety and Health(NIOSH) National Institute of Occupational Safety and Health was established with an endowment fund from SOCSO and from the Government an as a company limited by guarantee under the company Act 1965to promote safety and health culture at the work place in Malaysia. NIOSH was launched in 1 December 1992 and the vision of NIOSH is To be the Leading Centre of Excellence in Occupational Safety and health and the mission is To be the preferred partner in enhancing Occupational Safety and Health.( Fadhil,2010) Objective of NIOSH is to ensure a healthy working environment for all employees, course participates, contractors and visitors. A lot of contribute towards efforts in upgrading Occupational Safety and Health ( OSH) through developing curriculum and training programs for workers and employers to assist industry, commerce and other to solve problem relating to Occupational safety and Health (OSH). NIOSH also conduct primarily applied research and both short term and long term research on OSH and health issues relevant to the country and to disseminate information on research and findings on OSH and health issues in the main and other pertinent activities undertaken by or on behalf of the Institute and to be a centre of reference. (source: All about Safety, 2001) The program indicated by NIOSH such as Contractor Safety Passport to increase the knowledge and awareness about occupational safety and health in construction industry through training or short courses. Participant are receive a certificate by NIOSH after sit for an examination as certify participant is fully understand their responsibility to occupational safety and health in the industry. 2.3.3 Department of Occupational Safety and Health (DOSH) The Department of Occupational Safety and Health (DOSH) is a department under the Ministry of Human Resources. This department is renamed from the Department of Factory and Machinery in April, 1994 and it is responsible for ensuring the safety, health and welfare of people at work as well as protecting other people from the safety and health hazards arising from the activities sectors which include: Manufacturing, Mining and Quarrying, Construction, Hotels and Restaurant, Agriculture, Forestry and Fishing, Transport, Storage and Communication, Public Services and Statutory Authorities, Utilities Gas, Electricity, Water and Sanitary Services  ,Finance, Insurance, Real Estate and Business Services and Wholesale and Retail Trades. As a government agency, the department is responsible for the administration and enforcement of legislations related to occupational safety and health of the country, with a vision of becoming an organisation which leads the nation in creating a safe and healthy work culture that contributes towards enhancing the quality of working life. With the corporate values Firm, Fair and Friendly by DOSH, the objective of the Department is to prevent industrial accident and occupational diseases by achieving reducing the rates of fatalities and rate of reported accident up to 20% . Furthermore, increasing enforcement investigations, increasing promotional activities of safety and health and increasing the number of Occupational and health practitioners up to 10,000 people also is one of the objective by DOSH. In order to achieve a higher level performance of safety and health DOSH study and review the policies and legislation of occupational safety and health with enforce legislations such as Occupational Safety and Health Act 1994 and its regulations, Factories and Machinery Act 1967 and its regulations and Part of Petroleum Act 1984 (Safety Measures) and its regulations. DOSH also conduct research and technical analysis related to occupational safety and health at the workplace to carry out promotional and publicity program to employers, workers and the general public to foster and increase the awareness of occupational safety and health and become a secretariat for the National Council regarding occupational safety and health. (Amat, 2008) 2.3.4 National Council for Occupational Safety and Health (NCOSH) The National Council of Occupational Safety and Health (NCOSH) is the highest forum in the Ministry of Human Resources where tripartite discussions are held about issues related to the direction, national policy and the implementation of occupational safety and health in Malaysia. NCOSH was formed by the Ministry of Human Resources in 1995 under Section 8 of the Occupational Safety and Health Act 1994 (Act 514), as a product of the Government continual efforts to make safe and healthy work practices as a part of Malaysian culture.   Furthermore, its purpose is to improve level of awareness of occupational safety and health and to ensure the safety of all workplaces in Malaysia. To become the prime mover in steering the nation through tripartism, forming a safe and healthy work culture as well as raising Malaysians quality of life. NCOSH carries out its functions by conducting discussions, studies and investigations, and subsequently presenting suggestions to the Ministry of Human Resources on matters related to Act 514 in particular the following matters:- Changes deemed appropriate for occupational safety and health legislation Administration and enforcement of occupational safety and health legislation Open communication between management and employees regarding workers safety, health and welfare Adequate control methods for industrial chemicals in the workplace Work-related death and accident statistic analysis Issues dealing with the safety, health and welfare of woman the handicapped and other groups in the community Encouraging the development and acceptance of an industrial codes of practice related to workers safety, health and welfare Development rehabilitation plan and facilities to help those injured in the workplace. (source: OSH,2002) 2.4 Enforcement by Government Agencies in Construction Safety and Health Many of Government Agencies put their biggest afford to enforce the safety and health with a lot of program or rules are initiated on construction site. Implementation of enforcement or program initiated by the government agencies is to increase construction worker knowledge and awareness about occupational safety and health and effectively reduce the fatality or injury rate on construction site. 2.4.1 Contractor Safety Passport (CSPS) Contractor Safety Passport is initiated by NIOSH to provide some basic skill and induction about the knowledge of occupational safety and health. Participant are receive a certificate by NIOSH after sit for an examination as certify participant is fully understand their responsibility to occupational safety and health in the industry. In the past of responsible company may have its own system ascertaining which contractor should be awarded a contract of work based on a number of criteria. One such criterion is that the contractor has workers who are well-versed with the rudiments of occupational safety related to their trade. In this way, the company will be assured that the workers concerned are able to work with minimal supervision without fear of any untoward incidents occurring during the course of package to help contractors and their worker to attain minimum standard of safety. (source: NIOSH 2012) 2.4.2 CIDB Green Card CIDB Green Card initiated by CIDB since August 1997. This is an integrated program that involve the registration and accreditation of Construction Personal to enhance safety level at Construction Sites and ensure that construction workers are aware of the importance a safe and healthy working place and provides a basic knowledge on safety and health at the construction work site. This Program entails a one day Safety and Health Induction Course for construction Workers and provision of personal protective equipment consisting of a safety booklet and helmet. Green Card will be issued to participants of the one day safety and health induction course which also services as proof of registration with CIDB under the category of construction personnel.. Those Construction Personnel who have been registered with CIDB and issued the Green Card are automatically covered by a special Insurance Scheme that insures the Construction Personnel against death and accidents. This insurance scheme is the result of CIDB continuous efforts towards improving construction workers welfare as well as providing security for them and their loved ones. Since August 1997, when this scheme was launched, construction personnel have enjoyed a 24-hr worldwide coverage which is not limited to accidents at work sites alone. Objectives of the Green Card Program divided into 3-fold. First is to ensure that the construction worker is aware of the importance a safe and healthy working place. Second provide a basic knowledge on safety and health at the construction work site and third inform construction worker of the legal requirement is relation to safety and health. ( source: Green Card Program,1997) https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjwy8yLNKy2j1rKF0wC3Dcar3GzJlZ3_zrwqYCT-GsfhyphenhyphendPr8zHU8CYy-EPTw7VCQ6cXZ2lXv8zgWouCKgZ-6nmaH_yzaNdKrz14rdA1PvcC0uHuqc3KIBBI1qjXUsOgqVQE8tAI_rgrSk/s1600/PA280900.JPG Figure 2.2 CIDB Green Card 2.4.3 Occupational Health and Safety Committee Functions of safety and health committee is keep under review the measures taken to ensure the safety and health of persons at the place of work. According to the Law Of Malaysia Act 514, every employer shall establish a safety and health committee at the place of work in accordance with this section if there are forty or more persons employed at the place of work; or the Director General directs the establishment of such a committee at the place of work. ) The composition of a safety and health committee established under subsection (1), the election or appointment of persons to the committee, the powers of the members of the committee and any other matter relating to the establishment or procedure of the committee shall be as prescribed. Every employer shall consult the safety and health committee with a view to the making and maintenance of arrangements which will enable him and his employees to co-operate effectively in promoting and developing measures to ensure the safety and h ealth at the place of work of the employees, and in checking the effectiveness of such measures. A person who contravenes the provisions of this section shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding five thousand ringgit or to imprisonment for a term not exceeding six months or to both. (source: Act 514 OSHA 1994) 2.5 Occupational Accidents and Fatalities Rate According to the statistic of occupational accidents by Department of Occupational Safety and Health, 99 case of construction accident occur in 2011 and 51 people are death and 5 person is permanently disable in the accident, it is over 50 percent out of total accident. C:UsersKitPicturesUntitled.jpg Figure 2.3 Data of Occupational Accident 2011 provided by DOSH Compare to the result in 2010, it is slightly reduce of the amount of victim involve from 100 to 99 people. By the way it is still on a very unsatisfied level of construction occupational safety and health. Figure 2.4 Data of Occupational Accident 2010 provided by DOSH 2.6 Barrier and Difficulties in Enforcing on Safety and Health by Government Agencies Construction industry plays a significant role in the development process of Malaysia development contribute towards the economic growth generating additional demands for construction activities. Undoubtedly construction is a industry which is very active and booming industry with contributing to the Malaysia economy. However, such achievements have also contributed much towards the safety issues where statistics showed that this industry has earned the reputation of being a highly hazardous industry due to its fatality rates.( Dayang and Gloria Chai ) In order to form a construction industry that is more stable and susta

Code Of Professional Ethics By American Institute Of Certified Public E

Code of Professional Ethics by American Institute of Certified Public Accountants Introduction "A code of professional ethics is a voluntary assumption of self discipline above and beyond the requirements of the law. The Code of Ethical Conduct serves the highly practical purpose to notify the public that the profession will protect the public interest" (Carey, Doherty: p 3). When people need a doctor, a lawyer or a certified public accountant, they seek someone whom they can trust to do a good job, not for himself but for them. People assume that the hired professional is qualified since they cannot appraise him. They must take it on faith that he is competent. That is why professionals are distinguished from businesses and why there is a need for ethical regulations. The Code of Professional Ethics The Code of Professional Ethics for public accountants was developed by the American Institute of Public Accountant and includes four different categories. The first, Concepts of Professional Ethics, establishes major requirements for CPAs in different areas of their day-to-day professional activities. The main parts of the Code are: Independence, Integrity and Objectivity in the practice of public accounting, Competence and technical standards, Responsibilities to clients, Responsibilities to colleagues and Other responsibilities and Practices. Independence has always been the fundamental concept to the accounting profession. In fact it is the most essential to the practice of all professions. The financial reports produced by CPAs would be of little value to the public unless CPAs maintain their independence. Independence has always been associated with integrity and objectivity. Since faults on financial statements may be the result of either a honest mistake or a lack of integrity it is imperative to associate the notion of independence with the objectivity and integrity. As part of the requirements by the Code of ethics, CPA should avoid any relationships that may result in the CPA's becoming dependent on the particular client. Such relationships include financial interests and client management. It is very important that the opinion of the CPA reflects the results of operating decisions taken by the client and not any underlying ideas which may be the case if a CPA takes part in the decision making process of the company. Another important ... ... of particular cases given under Ethics Rulings. In addition to the standards described above, state CPA institutions and other government establish their own ethical standards. Conclusion Professional ethics is concerned with human behaviour and human relations. As human society becomes more complicated, so do the codes of professional conduct. The purpose of the rules is to attract and increase public confidence and discourage behaviour inconsistent with the image of profession. Public confidence may even be more important to the public accountant than to any other professional because CPAs are concerned not only about their clients but also about those who rely on their reports. The code of ethical conduct provides members of the profession with the rules that were worked out on the historical basis to attract the confidence of the public. Therefore, the rules of ethics are the foundation of public confidence. Works Cited John L. Carey and William O. Doherty. Ethical Standards of the Accounting Profession. New York: American Institute of Certified Public Accountants, 1966 American Institute of Certified Public Accountants. Code of Professional Ethics. New York: AICPA, 1977

Renminbi Case

662, Case 3 1. Do you think the Renminbi is overvalued against the US Dollar? 2. Why does the Chinese government want to keep its currency at an artificially low level against the US Dollar? What is the risk for China? For the US? 3. What would be the consequences of a 20% revaluation (increase in the value of the Renminbi) for China, western countries, Japan, and developing countries? How would it impact workers, exporters, and importers in China? Various studies have suggested that the RMB is undervalued, with recent estimates ranging from 15-50 percent. The greatest beneficiary from a gradual RMB revaluation, accompanied by measures to stimulate demand, will be China itself. Its growth is likely to be more balanced and resilient, and that will have a positive spillover on the rest of the world, including by reducing currency and trade tensions. RMB revaluation causes a loss to consumers outside China since they will confront higher prices of goods imported from China. These losses have to be offset against those of producers who will gain competitiveness. Moreover, China’s trading partners are more likely to gain from RMB revaluation if it comes with measures that accelerate China’s domestic demand relative to its GDP. Indeed, without those measures, the effect of RMB revaluation on China’s current account surplus is likely to be marginal or even to widen it. In the very long run, a revaluation of the RMB could help commodity-exporters to diversify into basic manufacturers. However, over the next few years, RMB revaluation is unlikely to affect these countries’ exports significantly because the prices of their commodity exports are determined in global markets (and denominated in dollars). However, the dollar prices of China’s exports to those countries are likely to rise, reflecting small profit margins in those sectors and the fact that China, as the biggest exporter of those goods, is the price-setter. Some middle-income manufacturing exporters running a trade surplus with China will benefit, too. Other middle-income exporters that import a lot from China could be net losers from the hike in China’s export prices in the short term, but gain as their export volumes expand at China’s expense. Low-income commodity exporters will generally be net losers from RMB revaluation alone and will only benefit if China’s growth accelerates because of accompanying measures taken by the Chinese authorities. Some high-income countries, such as Germany and Japan, which have an initial small trade deficit with China, may lose or gain a little from RMB revaluation alone. However, countries such as Italy and the United States—whose initial trade deficits with China are large and whose exports are not competitive with China’s—will very likely lose, and their lower-income consumers will suffer most as the price of Chinese goods rises. This conclusion does not imply a judgment that a large bilateral trade deficit in Italy and the United States with China is good or bad. It only implies that RMB revaluation is not the way to fix the deficit problem. Instead, increasing national savings rates in Italy and the United States, and increasing consumption in China would be more effective. Given China’s high dependence on price-sensitive exports, a large one-time RMB revaluation may carry unacceptable risks to its growth and stability. In the event of a sharp slowdown in China, those countries that are likely to lose from RMB revaluation anyway, starting with the United States.

Jamaica Kincaid “Girl” Essay

The story of Jamaica Kincaid â€Å"Girl† is about a mother giving the instructions to her daughter. The mother uses strict, demanding tone while parenting her daughter. She gives the orders, and expects listening and obedience, regardless what the girl says. Through mother’s words to her daughter, through the directions she wants her to follow, the mother reveals strictness, egocentricity, and exactingness that are her most conspicuous traits. The mother believes that numerous instructions will make her daughter become a proper lady. This story supports the idea that a woman should be domesticated. The mother or a speaker describes the household chores and wants her girl to do them correctly. â€Å"This is how you sweep a corner; this is how you sweep a whole house.’ (Kincaid 396) Considering the time this story was written, little women were not taught how to do a successful career, they were taught how to become good wives for their husbands. The mother is addressing her remarks to her daughter. She takes the position and does not listen to the girl. There is a gap in the relationship between two women, shown through the girl’s little speech. The mother is instructing how to act, talk, behave, and eat. However, this does not make her a bad mother. All that she wants is her daughter to know the values of life. The mother teaches her, probably, the same way her mother used to teach her. The mother tells her daughter how to cook and set up the table. â€Å"This is how you set a table for dinner with an important guest.† (Kincaid 396) On one hand, all that we see in this story is mother and her guidance. On the other hand, in spite of mother’s strictness and directness, she reveals her praiseworthy characteristics by willing to make her daughter a proper lady. She wants her daughter to have outstanding manners and to know how to behave in front of the men. I believe that the culture the author was writing this story in, plays a very important role in this story. The mother wants her daughter to become a proper lady by guiding her and providing her with the strict instructions. She believes that the more detailed she is, the better her daughter will know. Despite the commands and strictness, the daughter will learn the values of life.

15 Influential People You Should be Following on Social Media

15 Influential People You Should be Following on Social Media You’re on the job hunt, doing all the things you’re supposed to be doing. Updating your resume, writing cover letters, doing interview prep, and working on your network. That’s all great, but can sometimes be frustrating- not to mention lonely. If you start to feel like you’re stuck in your own echo chamber and need a fresh perspective, why not tune into some of the best movers and shakers of career development and inspiration?Here are 15 people to follow when you need a job hunting boost.1. Kathryn Minshew (Twitter)Minshew founded The Muse and gives great general career/job search advice as well as news briefs in the career world.2. Simon Sinek (Twitter)Sinek is a motivational speaker and writer who has made a successful living analyzing the communication habits of successful leaders. Check out his books (Start with Why: How Great Leaders Inspire Everyone to Take Action  and  Leaders Eat Last: Why Some Teams Pull Together and Some Don’t) and hi s social media.3. Hannah Morgan (Twitter)Morgan founded CareerSherpa and is an expert job search/career guru who doles out great advice on â€Å"solopreneurship† as well as self-branding and finding your next big opportunity.4. Abby Kohut (Twitter)Kohut founded Absolutely Abby, and is a career coach and recruiter. She got named among the â€Å"Top 25 Women To Follow On Twitter For Your Job Search† by CEO World and also tours the country in her career advice RV. She’s also great at what she does.5. Guy Kawaski (Twitter)Kawaski is the former â€Å"chief evangelist† of Apple. He’s one of the best speakers out there- about career, business, and leadership- and super motivational. His feed is full of advice and sometimes even a cute animal clip.6. Adam Toren (Twitter)Toren founded Young Entrepreneur and is an author and an entrepreneur himself. He’s great because he doesn’t just focus on young job seekers. He has advice for those of any ag e wishing to turn to entrepreneurship and make a career/branding leap.7. Seth Godin (Twitter)Godin is the quintessential career coach. He’s the bestselling author of 14 books about leadership, marketing, branding, and personal growth. Read his feed for links to his blog and get insights straight from the guru.8. Women 2.0 (Twitter)Women 2.0 actually offers good advice for any gender, though it is a media company specializing in education/innovation and business opportunities for women. Gain great insights into diversity and learn about opportunities for any entrepreneur starting out.9. Randi Zuckerberg (Twitter)Zuckerberg is the other Zuckerberg’s sister, and the author of Dot Complicated. She’s a social media legend, with great insights on how to use the internet to brand yourself personally and professionally and follow in her excellent footsteps to social media domination.10. Elon Musk (Twitter)Musk is a tech innovator extraordinaire. He’s also a CEO a nd overall â€Å"it† influencer in the executive world. Follow him for insights on how to redefine leadership and innovation in the science and business worlds.11. Laszlo Block (LinkedIn)Block wrote Work Rules! and is a senior adviser at Google. He also publishes a lot of excellent content on LinkedIn, about his work at Google as well as his leadership experience.12. Lisa Gates (LinkedIn)Gates founded She Negotiates, and is a killer career coach. She offers tons of great tips on how to negotiate successfully- and nearly all of us could use some work in that department. Learn how to be your best advocate when asking for a raise or a promotion, or even a starting salary.13. Meg Guiseppi (LinkedIn)Giuseppi is a branding guru, career and personal branding coach. She writes articles that have great strategies and tips for taking yourself to the next level.14. Heather Huhman (LinkedIn)Huhman is a digital marketing specialist and career coach who focuses on Gen Y (pre-Millenials). I f you’re not Gen X and not quite a Millenial, then she has great career advice for you to help you build, or rebuild, your career and negotiate changes over the course of your working life.15. Paul Freiberger (LinkedIn)Freiberger is a job search consultant and resume writer who doesn’t post terribly often, but the articles he does post are extremely worthwhile- often covering topics that don’t tend to be discussed as much.Remember, following folks on Twitter and LinkedIn gets you tons of free advice. You can decide how involved to get, but it’s always good to get a sense of what’s available out there. The resources are out there for you to find (and follow)!

Free Essays on United States Air Force And IT

The Air Force has a communications and information team seeking to make the Air Force better while enabling everyone to do their jobs better, faster, cheaper, and smoother through the smart use of information technology. This, Air Force Information Technology Management Strategic Plan, establishes the fundamental vision, goals, and strategies for being world class acquirers, users, and managers of information and information technology. The United States Air Force seeks to make information technology professionals the best in the world at applying information technology to the mission and business processes of the Air Force. Discussed will be the Air Force infrastructure, challenges with technology attacks and the internet. The Department of Defense (DoD) infrastructure, alone, consists of over 2.1 million computers, 10,000 local area networks, and 1000 long distance networks. Over 95% of the Defense Department systems utilize public communications networks available to the general public. These networks are classified as the global, national, and defense information infrastructures (GII, NII, and DII). They all use interconnected transport medium linked to public switches that route data between geographically separated systems. This includes the Department of Defense classified systems that operate on the Secret Internet Protocol Routing Network or SIPRNET. The Department of Defense also critically depends on information technology to help design weapons, identify and track enemy targets, pay soldiers, mobilize reservists, and manage supplies. Basically to command, control, protect, pay, supply, and inform the force. As dependence on increasingly interconnected information systems grows, so does t he Department of Defense vulnerability. To meet these new challenges, the information technology community in the Air Force is reshaping its focus. That focus consists of the following operating philosophy: Make Air Force mis... Free Essays on United States Air Force And IT Free Essays on United States Air Force And IT The Air Force has a communications and information team seeking to make the Air Force better while enabling everyone to do their jobs better, faster, cheaper, and smoother through the smart use of information technology. This, Air Force Information Technology Management Strategic Plan, establishes the fundamental vision, goals, and strategies for being world class acquirers, users, and managers of information and information technology. The United States Air Force seeks to make information technology professionals the best in the world at applying information technology to the mission and business processes of the Air Force. Discussed will be the Air Force infrastructure, challenges with technology attacks and the internet. The Department of Defense (DoD) infrastructure, alone, consists of over 2.1 million computers, 10,000 local area networks, and 1000 long distance networks. Over 95% of the Defense Department systems utilize public communications networks available to the general public. These networks are classified as the global, national, and defense information infrastructures (GII, NII, and DII). They all use interconnected transport medium linked to public switches that route data between geographically separated systems. This includes the Department of Defense classified systems that operate on the Secret Internet Protocol Routing Network or SIPRNET. The Department of Defense also critically depends on information technology to help design weapons, identify and track enemy targets, pay soldiers, mobilize reservists, and manage supplies. Basically to command, control, protect, pay, supply, and inform the force. As dependence on increasingly interconnected information systems grows, so does t he Department of Defense vulnerability. To meet these new challenges, the information technology community in the Air Force is reshaping its focus. That focus consists of the following operating philosophy: Make Air Force mis...

Alvin Ailey Contextualisation Essay Example for Free

Alvin Ailey Contextualisation Essay Ailey used his culture and many childhood memories to base his choreography on. Church and worship played a huge role in the lives of black Americans and was the center of Ailey’s community. â€Å"The exuberance and poignancy of the black experience are well served in Ailey’s splendid. â€Å"The church was always very important, very theatrical, very intense. The life that went on there and the music made a great impression on me. † (A. P Bailey 1997 pg. 8) He grew up in Texas in the 1930s with both racial segregation and the economy being big problems of the time. â€Å"Black lives were as peaceful and secure as racism and poverty would allow. (Dunning, 1996) â€Å"In those days black people were forced into certain sections of the town†¦you couldn’t buy a house in other sections of the town, so you had to go to schools that were essentially segregated’’. In spite of the miserable living conditions   Ailey’s community and others alike were joyful in church and the drew drop inn which was where all the adults used to go on Saturday nights to dance to the blaring juke box. The dew drop inn was a rough place to be. My mother was in there, and everybody was doing what they considered to be the nasty dances†¦many of the same people who went to dew drop inn on a Saturday night went to church on a Sunday morning. In dance I deal with these two very different worlds: Blues suite and revelations. † (A. P Bailey 1997 pg23) At the age of 12 Ailey joined his mother in Los Angeles where she was to work as cleaner for a wealthy white family â€Å"I remember very well seeing my mother on her knees scrubbing these white folks’ rooms and halls. That image is in my ballet cry† (A. P Bailey 1997pg32) Here he experienced the theatre and heard the music of Duke Ellington for the first time, who’s music he later came to create a total of 14 dances to. Including The River’ â€Å"The River is a legendary collaboration between Ailey and Ellington†¦ was Ellington’s first symphonic score written specifically for dance†¦The legendary and highly acclaimed collaboration mirrors together the art forms beautifully. (http://www. exploredance. com/article. htm? id=1635) Creations of Two Masterful Artists, Alvin Ailey and Duke Ellington by Amber Henrie December 28, 2006. It was not until the 1940s that Ailey took a serious interest in dance, seeing the Dunham Company perform excited him in a way that nothing ever had before. Proving it to be a transcendent experience for him, he felt a connection with her and her dancers and was ‘lifted into another realm. I couldn’t believe there were black people on a legitimate stage†¦before largely white audiences†¦doing afro-Caribbean. Lester Horton not only inspired Ailey with his stylized technique and incredibly expressive movement but also in the way he offered his students a ‘complete education’ teaching them how to participate in all aspects of production from lighting and reading music to choosing the correct fabric for performances â€Å"He knew every fabric in the world and was extremely knowledgeable about color, design, dyeing and tailoring†¦I am still guided by Lester’s insistence that costumes must be made from extraordinary fabric† (A.P Bailey 1997 pg. 63) The Horton Technique focus’ on movements that lengthen the spine and the hamstring muscles with flat backs, lateral stretches, descending and ascending from the floor into horizontal positions, release swings, leg swings and deep lunges all of which appear in Ailey’s works regularly. Lester Horton has proved to be Ailey’s biggest influence; the similarities between the 2 choreographers are due to Ailey’s awe of Horton, his works and his attitude. As he just as Martha Graham had, had a mixed racial company â€Å"He realized that you have to use the best dancers regardless of color† (A. P Bailey 1997 Pg. 60) All of the above stylistic features are seen in works of Ailey’s such as Revelations, Cry and Witness to name a few. Each using deep plies and stunning lines to create interesting and meaningful viewing, using a combination of modern dance with jazz and classical ballet. Each with a meaning and a message to its audiences worldwide. Ailey (cited by De Frantz) said From his roots as a slave, the American Negro – sometimes sorrowing, sometimes jubilant, but always hopeful – has created a legacy†¦ which have touched, illuminated and influenced the most remote preserves of world civilisation†¦ We bring you the exuberance of jazz, the ecstasy of his spirituals and the dark rapture of his blues. † Yet while Ailey drew lots of his choreography from his ‘blood memories’ he did create plot less works too, making more use of ballet technique which can be seen in Streams. After Lester Horton’s death, Ailey founded his own company and had great success that still lives to this day; he and his company toured worldwide and were awarded with numerous honours before settling In New York. Yet Thomas F DeFrantz (2004) said the unasked question, implicit in dozens of feature articles and reviews, seemed to be: how could a gay black man from dirt-poor. Rural, depression-era Texas, with limited dance training and no college degree found and run the most successful modern dance company in the idiom’s history? Alvin Ailey Contextualisation. (2018, Nov 07).

Module 4 and Journal Article Review 4 Essay Example | Topics and Well Written Essays - 1000 words

Module 4 and Journal Article Review 4 - Essay Example Globalization seems not to serve the aging population well, since their primary need is not to gain international connection but more of the long term care and pension privileges which have been depleted in response to sustain other sectors for globalization. Weaver (n.d.) states that, â€Å"As the elderly population (65 plus) has grown, more researchers are paying attention to the expanding social needs of the elderly.† This would impact the needs of other age groups with the danger of limited opportunities in store for them. For industrialized countries, an increasing elderly population is both a boon and a bane. To determine the elderly as an implication of success of a nation’s health care service is an ironic statement to hide a receding problem in the same kind of service. More elderly means more people needing the health care from the government, and is parallel to increase budgetary problems. Globalization has affected the elderly population in general because t he financing of these health care services is reduced in order to sustain other sectors such as employment and industrial growth. Employment in a globalized world has also affected the lives of the elderly, with the women as the most affected (Weaver, n.d.). Discrimination against old working women stemmed from the notion that women age faster than men with the women’s skills are synonymous to their age. In the globalization perspective, aging individuals are less likely to be immigrant workers because employers, together with proper credentials, see a prospected employee’s age as important. In this sense, it can be seen that globalization has fewer benefits in store for the elderly. A disproportionate population among the young and the old is a result of the changing social trends. Whatever the result of this social trend, regardless of the reasons, it is still a social obligation to pay respect for the elderly by sustaining their needs. After all, modern community, a s aspiring as it is, would not come into existence without the efforts of the previous generations who put their efforts at stake to build it. There is nothing wrong with international relations, provided that it opens opportunities for everyone and not just the selected few who have the potential to invest to government's capital. Journal 4 Globalization, Women’s Migration, and the Long Term Care Workforce Introduction A major point made by Brown and Braun (2008) asserts that â€Å"population aging and globalization are heralded with both enthusiasm and caution.† True, that a positive excitement is anticipated every time the benefits of globalization are heard, but on the other side, is the unheard disadvantages that globalization has particularly on the aging population and the women workforce. In the growing population in the U.S., a large chunk of their census speaks of the immigrants who primarily stayed in the country to work. The result of women migration to the totality of healthcare and the aging population is tremendous as they provide care. Summary Brown and Braun’s (2008) article entitled â€Å"Globalization, Women’s Migration, and the Long Term Care Workforce† tells about the impact of globalization to the women workforce and population aging. They have made a connection between two different situations by giving emphasis to the Domestic Long Term Care (DLTC)

Costa coffee Essay Example | Topics and Well Written Essays - 1500 words

Costa coffee - Essay Example Costa coffee Since coffee retailers in the UK largely depend on coffee producing economies therefore, governments of coffee producing economies also influence the operations of coffee shops in UK. For example, Venezuela was the largest coffee exports however, because of government price controls; growers consider growing coffee as not an economically viable option (BBC, 2010). UK government with the support of members of coffee associations is struggling to support the producers of coffee such as through farm certifications, direct-buying initiatives and quality improvement which supports the farmers to improve their position and long term sustainability (British Coffee Association). Economic Population of UK has grown over 60 million people and in 2006, the total population was 60.6 million as compared to 55.9 million in 1971. Moreover, it has been estimated that people above 65 years old will be more in number as compared to individuals below 16 by 2021. Poverty reduction has become an importan t target for UK and government has been able to lift 2.4 million people out of poverty including 800,000 children and government aims to halve child poverty by 2010 and eliminate poverty by 2020. Economic problems faced by coffee producing economies influence the coffee companies in UK because most of the companies are acquiring coffee from these economies. For example, Uganda farmers are facing increasing level of pests and diseases and extremely harsh weather conditions (Butler, 2011). Around 70 percent of the world’s coffee is grown on area less than 10 hectares and most of the famers, out of 25 million in 50 developing economies that produce coffee, sell coffee in small quantities to local traders, manufacturers or exporters. The manufacturers of Coffee in UK are buying green beans from international trading houses or exporters. However, Government of UK is encouraging the companies to buy coffee direct from the famers to access best quality coffee in the long term (Briti sh Coffee Association). Social Consumers are asking for fair deals from suppliers at coffee shops and according to a Concerned Consumer Index Survey, 54 percent of the participants have showed that coffee shops should consider social issues ahead of environmental issues such as treating workers in plantation fairly (Gibbons, 2010). UK Fair trade market has grown from ?493 million in 2007 to ?712.6 million in 2008 and according to survey 72 percent of people are aware that they can buy coffee through fair trade certification. In the period of six months, 36 percent of the people have bought coffee through fair trade and the trend of buying coffee through fair trader is further boosting (Mortimer, 2010). More than 60 million cups of coffee are consumed on average in the UK in one day (British Coffee Association, 2011). The coffee culture is continuously increasing in UK however, because of the economic downturn; consumers in the UK were giving preference to drink coffee at homes rathe r than at coffee shops (Euromonitor, 2011). Consumers in UK are more focusing on taste and quality of coffee and the increasing consumption of coffee at homes is evident from increasing household penetration of coffee pod machines (Euromonitor, 2011). Technological Between 2002 and 2005, the UK internet sales to households have increased by

Responds a topic Essay Example | Topics and Well Written Essays - 500 words

Responds a topic - Essay Example treated the same way as the slaves and the children and this means she was by no means greater than them in any way and that was her social level (Lerner 79). The relationship between men and women prior to these ancient societies was one based on equality and cordial behavior. There was division of chores between men and women during the hunting and gathering era where the men who were physically strong hunted and the women gathered. No gender was superior to the other. All this however changed with the incorporation of agriculture and end of the hunting and gathering period and the women’s role in society started being that of subordination and inferiority while that of men become that of superiority and authoritarianism (Diamond 96). It was no longer about physical features and division of labor but became a master and slave kind of relationship with the slave in this case literary being the woman whose rights became non-existence especially with marriage. Virginity became a big issue for the women who were to ensure they stayed pure until they were married off. The husbands on the other hand were not required to be virgins. In fact the more women a man had slept with, the more of a conqueror he was considered to be. The society employed double standards on this issue including the fact that an adulterer women was sentenced to death while the man was simply released to go do as he wishes. Once married, the rules of society dictated that the woman move to go live with her husband and his family and was part of the man’s property from them henceforth to control and do with her as he pleases. The subordination of the women developed at this juncture where she was expected to obey and follow all the demands and commands of the husband without any question as the man was the authority figure. These beliefs and behaviors continued to intensify even after the society started moving from agriculture to other crafts such as engaging in trade with the western

International Economic Growth (Economics) Essay

International Economic Growth (Economics) - Essay Example It has been destroyed about 30 % of basic industry equipment. After numerous bombing Nagasaki and Hiroshima has been almost purely ruinous. The capital of the country, Tokyo, has stayed in ruin. There has been demobilized about 9 million soldiers, moreover 1.5 million people has entered the country as refugees. The inflation has reached 5000 %. There has been overall shortage of goods and materials. There has been a great dearth. The value of the yen to the dollar has been constantly falling down that has evidenced that financial system of the state has been completely unsettled. Notwithstanding Japanese people has felt release with the end and war. The society has been full of optimistic expectations. Everybody has been equally poor, and everybody has had the same chances. They have started everything from the very beginning. The great role of Japan economics development has been played by Ministry of International Trade and Industry (MITI). It seems like no other governmental regulation or organization had more economic impact than this ministry. "The particular speed, form, and consequences of Japanese economic growth are not intelligible without reference to the contributions of MITI" (Johnson, 1982). The main achievement of Japan government that time has been an efficient cooperation between the Japanese government and private industry. The other scholar, David R. Henderson, considers that "MITI plans for industry growth, and sometimes gets other agencies to use their powers to carry out the plans, the extent of MITI's control, and of government control generally, has been greatly exaggerated". It should be mentioned that in period 1955 -1973, Japan government has had six different National Economic Plans. But without exception actual growth rates have exceeded those required to fulfill the plan's targets. This is evidence that the plans themselves were not responsible. The course that has been chosen for the state's development to some extent may seem paradoxical: To cut the program of industry funding in order to take inflation under control; To eliminate the dependence of enterprises development on external source of financing; To state fixed value of yen to a dollar. These sanctions have created severe conditions for those industry branches, which have been subsidized with the help of foreign or governmental sources of financing. The position has been more aggravated in result of division of such big monopolistic incorporations like "Mitsui", "Mitsubishi", and "Sumitomo". The point is that in result of such division there have been broken numerous connections with providers of raw products. In this sphere they have has to start everything from the very beginning too. The program of development, which taken a lot of companies over a rough road, has followed the aim to stop the hasty growth of prices. The numerous companies' bankruptcy has been seen as less harmful for the economy as engrossing inflation. Reduce of market for the goods resulted decrease. But there has been any assurance that Japan economics would stand the test of conjuncture degradation. The market changes resulted by the war in Korea has saved a lot of Japan companies. The boom has lasted for a year, and then another decline has come. The question of vital importance has become a long-term economics development, and its

Marcel Duchamp and Dada Article Example | Topics and Well Written Essays - 750 words

Marcel Duchamp and Dada - Article Example The paper "Marcel Duchamp and Dada" discusses dada movement and Marcel Duchamp. What Duchamp hoped to accomplish artistically with ready-mades was to literally call into the question the clichà © that beauty rests entirely within the eye of he who beholds it. Another ready-made of interest was a work that consisted of a bicycle wheel mounted upside down on a kitchen stool titled simply â€Å"Bicycle Wheel.† The very fact that such an exhibit would lead to questioning whether this qualifies as art at all. Question such as those were the primary component that drove Dadaists and it was such a Such were the questions raised by the concepts of Dadaism; this was an innovative step that even today, nearly a century later, the same questions are still capable of being raised. Duchamp and the Dada movement had the purpose of art being viewed from an intellectual perspective as well as a purely visual one; the idea was to confront traditional ideas about the truth and nature of aesthe ticism. Duchamp further defied the traditions of aesthetics and the nature of what qualifies as art with what may be his most famous Dadaist work ever, â€Å"L.H.O.O.Q.†. This takes the iconic image of Leonard Da Vinci’s Mona Lisa, perhaps the epitome for most people of the concept of what a work of art is, and transforms it by committing the anti-art act of graffiti upon it in the form of a drawn mustache across the La Giaconda’s enigmatic smile. While the immediate reaction might be that such an act is intended to mock Leonardo himself. and the Mona Lisa specifically. From a Dadaist perspective, however, "L.H.O.O.Q." isn't even intended to an indictment of the work of art that it apparently slanders, but is designed to be a larger attack against such things as how society positions art, as well as how art can exist in a society that has also produced such atrocities of the human condition. A deeper insight into what Duchamp may be saying could be society needs to be more vociferous in their acceptance of artworks that aren't conventionally beautiful. To take this idea to its logical conclusion, of course, would to say that "L.H.O.O.Q" also asks society to look at itself more closely in determining what is beautiful and what is ugly. Dada's confrontational techniques consistently ask the viewer to look more closely as how the works of Duchamp might be appealing even if they are not conventionally compelling. Despite what contemporary society may appear to say, this question is hardly answered to satisfaction. In recent decades, the ideal of beauty has shifted to include any number of unconventional concepts of beauty. Duchamp and the Dada movement asked that the intellectual element of an artwork reach as high a level of importance of visual beauty of it. One fan of art may look at the Mona Lisa's beauty marred by a mustache as distasteful, but that criticism is not just acceptable to the Dadaists but vital. Art should not be judged exclusively on the basis of aesthetics, but from an intellectual perspective as well that takes into consideration such things as the socio-political value the work of art has. What kind of comment does it make on the world that has shaped the artist who created, as well as the opini ons that viewers engage when they critique it. Judging a work of art simply through its visual merits result in a self-imposed limitation on the enjoyment and experience that is possible. Equally true would it be limiting to confuse art with beauty and beauty with art. Ponder this quote from Duchamp himself, "Art may

Responds a topic Essay Example | Topics and Well Written Essays - 500 words

Responds a topic - Essay Example treated the same way as the slaves and the children and this means she was by no means greater than them in any way and that was her social level (Lerner 79). The relationship between men and women prior to these ancient societies was one based on equality and cordial behavior. There was division of chores between men and women during the hunting and gathering era where the men who were physically strong hunted and the women gathered. No gender was superior to the other. All this however changed with the incorporation of agriculture and end of the hunting and gathering period and the women’s role in society started being that of subordination and inferiority while that of men become that of superiority and authoritarianism (Diamond 96). It was no longer about physical features and division of labor but became a master and slave kind of relationship with the slave in this case literary being the woman whose rights became non-existence especially with marriage. Virginity became a big issue for the women who were to ensure they stayed pure until they were married off. The husbands on the other hand were not required to be virgins. In fact the more women a man had slept with, the more of a conqueror he was considered to be. The society employed double standards on this issue including the fact that an adulterer women was sentenced to death while the man was simply released to go do as he wishes. Once married, the rules of society dictated that the woman move to go live with her husband and his family and was part of the man’s property from them henceforth to control and do with her as he pleases. The subordination of the women developed at this juncture where she was expected to obey and follow all the demands and commands of the husband without any question as the man was the authority figure. These beliefs and behaviors continued to intensify even after the society started moving from agriculture to other crafts such as engaging in trade with the western

Marcel Duchamp and Dada Article Example | Topics and Well Written Essays - 750 words

Marcel Duchamp and Dada - Article Example The paper "Marcel Duchamp and Dada" discusses dada movement and Marcel Duchamp. What Duchamp hoped to accomplish artistically with ready-mades was to literally call into the question the clichà © that beauty rests entirely within the eye of he who beholds it. Another ready-made of interest was a work that consisted of a bicycle wheel mounted upside down on a kitchen stool titled simply â€Å"Bicycle Wheel.† The very fact that such an exhibit would lead to questioning whether this qualifies as art at all. Question such as those were the primary component that drove Dadaists and it was such a Such were the questions raised by the concepts of Dadaism; this was an innovative step that even today, nearly a century later, the same questions are still capable of being raised. Duchamp and the Dada movement had the purpose of art being viewed from an intellectual perspective as well as a purely visual one; the idea was to confront traditional ideas about the truth and nature of aesthe ticism. Duchamp further defied the traditions of aesthetics and the nature of what qualifies as art with what may be his most famous Dadaist work ever, â€Å"L.H.O.O.Q.†. This takes the iconic image of Leonard Da Vinci’s Mona Lisa, perhaps the epitome for most people of the concept of what a work of art is, and transforms it by committing the anti-art act of graffiti upon it in the form of a drawn mustache across the La Giaconda’s enigmatic smile. While the immediate reaction might be that such an act is intended to mock Leonardo himself. and the Mona Lisa specifically. From a Dadaist perspective, however, "L.H.O.O.Q." isn't even intended to an indictment of the work of art that it apparently slanders, but is designed to be a larger attack against such things as how society positions art, as well as how art can exist in a society that has also produced such atrocities of the human condition. A deeper insight into what Duchamp may be saying could be society needs to be more vociferous in their acceptance of artworks that aren't conventionally beautiful. To take this idea to its logical conclusion, of course, would to say that "L.H.O.O.Q" also asks society to look at itself more closely in determining what is beautiful and what is ugly. Dada's confrontational techniques consistently ask the viewer to look more closely as how the works of Duchamp might be appealing even if they are not conventionally compelling. Despite what contemporary society may appear to say, this question is hardly answered to satisfaction. In recent decades, the ideal of beauty has shifted to include any number of unconventional concepts of beauty. Duchamp and the Dada movement asked that the intellectual element of an artwork reach as high a level of importance of visual beauty of it. One fan of art may look at the Mona Lisa's beauty marred by a mustache as distasteful, but that criticism is not just acceptable to the Dadaists but vital. Art should not be judged exclusively on the basis of aesthetics, but from an intellectual perspective as well that takes into consideration such things as the socio-political value the work of art has. What kind of comment does it make on the world that has shaped the artist who created, as well as the opini ons that viewers engage when they critique it. Judging a work of art simply through its visual merits result in a self-imposed limitation on the enjoyment and experience that is possible. Equally true would it be limiting to confuse art with beauty and beauty with art. Ponder this quote from Duchamp himself, "Art may

Facebook wastes time Essay Example for Free

Facebook wastes time Essay I believe that facebook is bad. In this essay I will tell that Facebook wastes time, occupies the hosts mind and is not, no matter what people say is not the same as actual social interaction. Facebook is not my friend and neither should it be yours, My first reason why facebook is not my friend is because that it wastes everybody time. Now my argument is just armed at facebook, but also the people who make facebook games, Zynga is a major corporation that owns any and all good facebook is games. Facebook itself almost makes you check it, making you wonder what your friends are up to, the idea of a public diary almost, something that anybody can contribute to, a encyclopaedia of a persons life if you will. You could spend minuets, an hour maybe hours at a time just staring at a page when you could be doing something more important, maths homework perhaps? My second argument is that it occupies the hosts mind and doesn’t let anything else in. What I mean by this is that facebook is what some people always think about, they think how many likes they get, what people say about them through private messages and most importantly for some people, how many friends they have. There has been a term for people like these, facebook aholics, people that are always on facebook or worse, people who always think about facebook. There are times that I know that people lose their social life for a virtual life, people stop planning meetings and instead plan them on facebook, the days of not too long ago of RSVP’ing is no lost as almost every event is through facebook and that’s how people respond to them. Free thinking is gone, it is no more, everything on the internet is a reblog, a reblog of a reblog, and all of this is shared through facebook, people think what they are told, and they are told though facebook, nothing new nothi ng original. My last argument is that instant messaging through facebook is not the same as actual social interaction, face to face. The chat system on facebook is the most used one on facebook, pages, walls, games are all good and everything, but what really makes facebook great is the chat system on it, or so we think. There are 26 letters on the keyboard, 10 numbers, 13 symbols, and yet unbelievably this does not make the same level of interaction as talking to someone. When was the last time a person came up to you in the street, someone you know, and they said Heezzz howssss you doings if you can tell me a time of when that happened I would suggest finding some new friends. While people may express themselves differently from behind a computer screen I still find no excuse for people to talk likez thiss it makes them seem like an even bigger idiot then they are. People cloud their identity, pretend to be something or someone they arent, and that makes the entire socialisation, well pointless . Those are just some reasons you shouldnt use facebook, facebook is horrible, nobody should use it, it wastes time, fills your mind with nothing but junk and is far more unhealthy socially then going out and talking. Facebook is not my friend, neither is it yours, take a stand, unfriend facebook.

Promotion Mix To Create An IMC Campaign Marketing Essay

Promotion Mix To Create An IMC Campaign Marketing Essay As defined by the American Association of Advertising Agencies, integrated marketing communications (IMC) is a concept of marketing communications planning that recognizes the added value of a comprehensive plan (Elliott, 2012, P:491). Companies that sell products or services use some or all of the components of a marketing and communications mix, also called a promotional mix. These include advertising, personal sales, sales promotions, public relations and direct marketing. Most national brands use all parts of the mix, each in proportion to the needs of the product. Cereal makers, for example, concentrate most efforts and money on advertising and sales promotions, such as coupons. Other products call for different mix ratios, with some mix components completely eschewed. In addition to these key promotional tools, the marketer can also use other techniques, such as exhibitions and product placement in movies, songs or video games, which have been growing in popularity in recent years. Before proceeding any further, however, it is important to stress that promotional mix decisions should not be made in isolation. As we saw with pricing, all aspects of the marketing mix need to be blended together carefully. The promotional mix used must be aligned with the decisions made with regard to product, pricing and distribution, in order to communicate benefits to a target market. But for a soft-drinks maker like Pepsi, IMC can also be used can be used to create more communication impact, e.g. Advertising can be combined with sales promotions and a little bit of public relations such as sponsorship/events. From the facts of the case study, Pepsi used a new approach in its marketing communication. Pepsi holds the number one, third and fourth position among music, overall position among all companies, and entertainment channels. It gives a significant contribution on the music channels with 12.81% share of coverage and holds the first position in that category. It has the third position on the whole TV media with overall 4.29% share of coverage, the effectiveness of which is reported in reduction by researchers (Kotler Keller 2006, p.576). Similarly, it comes at number fourth on entertainment channels. Overall, these new media win the trust of consumers by connecting with them at a deeper level. Marketers are taking note of many different social media opportunities and beginning to implement new social initiatives at a higher rate than ever before. Social media marketing and the businesses that utilize it have become more sophisticated. Q2. How effectively has Pepsi integrated digital and traditional media for the promotion of their products? Provide examples of digital media used. Nowadays millions of consumers converse on a daily basis in online communities, discussion forums, blogs and social networks. They turn to the Internet to share opinions, advice, grievances and recommendations. It has been said that traditional media is losing its face value and that the Internet is a fad and digital only applies to the millennium generation. While that may seem true, if you want to stay on the innovative cusp for your business, use both traditional and internet media marketing and here are some reasons why: 1. Online conversations can power or deflate a companys brand. Do you have a presence? 2. Discover specific issues that are being discussed around your company, brand or organization and create feedback to these issues. 3. There may be events, trends and issues that may be influencing industry and brand buzz. 4. Measure how your online and offline marketing campaigns resonate with consumers. 5. Leverage word-of-mouth to drive brand credibility, and ultimately sales if you use face-to-face marketing, Internet Marketing, Search Engine Optimization Strategy, and Social Media Strategy correctly. People are more likely to communicate through both word-of-mouth and social media when they are engaged with the product, service, or idea. This engagement may come naturally for supporters of causes, political candidates, and trendy new technological products. However, it can also be creatively stimulated for products and services which generate less psychological involvement of customers. For example, Pepsi (2008) uses its Pepsi Stuff online customer loyalty program to engage consumers by enabling them to redeem points for MP3 downloads, television show downloads, CDs, DVDs, electronics, and apparel. Campaign participants are also allowed to participate in sweepstakes drawings for larger prizes, such as home theater systems and trip giveaways. Coca Cola (2008) has a similar campaign entitled My Coke Rewards. According to Nielson research, TV users watch more than ever before (an average of 127 hrs, 15 min per month) and these users are spending 9% more time using the Internet (26 hrs, 26 min per month) from last year. Approximately 220 million Americans have Internet access at home and/or work with a growing number using the Internet for research and social media. Knowing this research, traditional media entertains and communicates to a mass audience whereas digital media entertains, communicates with, and engages the individual. The benefits of digital media can be highly measurable and marketers can often see a direct effect in the form of improved sales in addition to establishing a direct link with the consumer. This can also be cost effective. However, the pitfalls of digital marketing can be that the medium is new, constantly changing and evolving with results that vary. You often get what you ask for! Digital media is known as digitized content (text, graphics, audio and video) that can be transmitted over the Internet. While digital media consumption such as twitter, facebook, youtube etc have increased tremendously, Pepsi cannot ignore consumers who still rely on traditional media for their informative and entertainment needs, as a result, 2/3 of their advertising budget is still dedicated to traditional media. Marketers must strike a good balance between using traditional and digital/social media and other promotional tools Q3. How might Pepsi measure the effectiveness of its new campaign? Provide examples. The most suitable criteria for evaluating the effectiveness of advertising, depends on a number variables, such as the advertising goals, the type of media used, the cost of evaluation, the value that the business or advertising agency places on evaluation measures, the level of precision and reliability required, who the evaluation is for and the budget. It is difficult to accurately measure the effectiveness of a particular advertisement, because it is affected by such things as the amount and type of prior advertising The best measurement of a campaigns effectiveness is its ability to meet its objectives. From the case study, Pepsis objectives could be: Attract more competitors users (such as Coca-Cola) Increase sales volume Hold present Customers Create brand awareness To project a rejuvenated image for Pepsi as a socially responsible corporation To change consumer attitudes from neutral or unfavourable (it is a soft drink after all) to positive To use newer, digital media to engage in two-way communication with their customers/public. To communicate its new image via it new packaging Generally, Pepsi could use the following to measure the campaigns effectiveness: Stimulate an increase in sales Remind customers of the existence of a product Inform customers Build a brand image Build customer loyalty and relationship Change customer attitudes Marketers recognize that in the modern world of marketing there are many different opportunities and methods for contacting current and prospective customers to provide them with information about a company and/or brands. The challenge is to understand how to use the various IMC tools to make such contacts and deliver the branding message effectively and efficiently. A successful IMC program requires that marketers find the right combination of communication tools and techniques, define their role and the extent to which they can or should be used, and coordinate their use. To accomplish this, the persons responsible for the companys communication efforts must have an understanding of the IMC tools that are available and the ways they can be used.

Angel And Tess :: essays research papers

Angel and Tess: A Romance Fit For the Books? Romeo and Juliet, Antony and Cleopatra, Napolean and Josephine. Throughout society's entire existence, we have known almost innately that these couples belong together, and yet fate intervened to deal their relationship a tragic blow. Yet readers persist on viewing these couples as the most passionate of all times. What makes them so unique? What makes them so compatible? What makes everyone see them as half of a whole instead of two? These couples proved to society that they belonged together, no matter what circumstances they faced . They possessed True Love, the rare gift that makes a relationship last, amidst outer turmoil. In the novel, Tess of the D'Ubervilles, by Thomas Hardy, another literary couple is portrayed. Tess Durbeyfield and Angel Clare appear to be in such an invincible love. The audience believes that they could have a happy life together as a unified couple, but, here too, fate intervenes and Tess is killed. However, the question remains in readers' minds: Wo uld Tess and Angel’s relationship reached the level of perfection in these examples had Tess remained alive? Would their relationship have been successful? There are several factors that can define a successful relationship. In order for a relationship to be worthwhile, the relationship must possess mutual love, respect, and trust, characterized by similar backgrounds, harmonious personalities , and compatibility. Tess and Angel’s love could not have survived for long, because they did not possess these things. Their differences made it too difficult for them to be compatible for long. They had different pasts, different personalities, and different goals and aspirations that prevented true love. Tess Durbeyfield has a difficult past, and it impacts who she grows up to be; her past is always a part of her, a perpetual learning experience. Though she spends some years away from home, Tess's personality is still influenced by her humble beginnings, making it impossible for Angel to fully understand her, because his own childhood was relatively easy compared to Tess's. Tess bears most of the burden in her family. The responsibility of the family's welfare is solely on Tess's shoulders. Her parents, immature and impractical, unwittingly force her to care single-handedly for the family. Her mother even says, "The lady must be our relation, and my projick is to send Tess to claim kin." (21) Joan Durbeyfield wants to take the easy way out and inherit the D'Uberville fortune.

A Prayer for Owen Meany Essay -- Literary Analysis, John Irving

A Prayer for Owen Meany by John Irving through a Jungian Archetypal Lens Carl Jung was a Swiss psychologist and psychiatrist who developed many theories concerning the unconscious mind. Jung’s theories state that the unconscious part of a human’s psyche has two different layers, the personal unconscious and the collective unconscious. The personal unconscious is unique to every individual; however, the collective unconscious â€Å"is inborn.† (Carl Jung, Four Archetypes, 3) The collective unconscious is present in everyone’s psyche, and it contains archetypes which are â€Å"those psychic contents which have not yet been submitted to conscious elaboration† (Jung, Archetypes, 5); they are templates of thought that have been inherited through the collective unconscious. Jung has defined many different archetypes such as the archetype of the mother, the archetype of the hero, the archetype of the shadow, etc. These Jungian archetypes are often projected by the collective unconscious onto others. If the novel A Prayer for Ow en Meany by John Irving is examined through a Jungian archetypal lens it is possible to discern different archetypes projected by the protagonist’s unconscious self to illustrate the effects of the collective unconscious on character and plot analysis. Tabitha Wheelwright embodies the archetype of the mother. Which shows us how with reflection, John sees her with a divine quality; he mythologizes her. Jung’s theory states that: â€Å"Parents are early major carriers of projection, and children unconsciously project omnipotence and omniscience onto them. These are what Jung called archetypal projections. The parents become gods, invested with powers that people have attributed to the divine. ‘Daddy can do anything! He’s the str... ...f it is not accepted first. Prayer for Owen Meany by John Irving is one of the many novels that can be analysed through a Jungian archetypal lens to show how the unconscious projection of archetypal images affects how a person views others people's actions and their behaviours. In this novel the narrator John Wheelwright projects different archetypes onto different people dependant on their role in his life. This shows us how the novel A Prayer for Owen Meany by John Irving is not objective because as a reader, you see all events and characters though John’s eyes. Everything that you read is tainted by the archetypal images John’s unconscious self which are being projected onto different characters and situations. This leads the reader to the question of how does one know that the story of Owen Meany is true, and that all the characters are portrayed truthfully.