Marketing in Practice Case Study Example | Topics and Well Written Essays - 2000 words

Marketing in Practice - Case Study Example Global scenario of Confectionary industry: The confectionary market consists of chocolates, gum, cereal bars and sugar confectionary. The global confectionary market grew by 3% in 2006 to reach a value of 100.9 billion dollars. Chocolate sales dominate, accounting for 54.4% of the global confectionery markets value. Out of total confectionary market worldwide, Europe generates 46.6% of the total global confectionary markets value. It has been projected that in 2011, the global confectionary market will become to the value of 116 billion dollars, an increase of 14.9% since 2006. By the year 2011, the global confectionary market is forecast to have a volume of 15.1 billion kg, an increase of 9.9% since 2006. (All the data has been extracted from the Data Monitor report on global confectionary, Feb 2008). The confectionary market in regions such as Western Europe and North America has become mature and nearing to saturation. Consumption level in these areas reached to nearly static posi tion. Confectionary market is growing mostly in Central and Eastern Europe, India and China. It has been forecasted that global confectionary market between 2006 and 2010, grow @16% in value terms reaching more than 145 billion dollars. Volume sales have been expected to over 17.8 million tones by 2010. So it has been obvious that globally, confectionery market is expected to grow and Cadbury being the largest company after merger with Hershey it has strengthen their respective positions in the higher-growth markets for healthier forms of confectionery. Confectionary market worldwide is very competitive and it could be very well understood by the fact that the global confectionery market remains relatively fragmented, with the top six manufacturers accounting for less than half (45%) of value sales. Significance for Cadbury: The Company, Cadbury Schweppes is one of the largest confectionary companies based in UK and operates in almost 30 countries. UK has a well grown confectionery industry as a sub-sector of the British food industry. Within the European confectionery industry, the UK confectionery industry leads the field and the UK is unlikely to lose its place as the leading consumer of confectionery products. It has been estimated that in the last ten years consumer expenditure on food has increased to double but the expenditure on confectionary has tripled. It has been contributing considerably to British economy. This situation clearly shows that if Cadbury has to expand its business, it has to move in the areas like India, China, and East Europe etc. Market of confectionery is growing but in the developed country where market growth has stagnated, companies are trying various strategies like expanding its business in the areas which ultimately providing them proper oppor tunities to grow. Cadbury have 8 major competitors but one of the major competitors has merged with it and provided strategic mileage to the company. This market research has shown the direction of change as well as the direction of progress for Cadbury. It should know its competitors, which are mainly Mass Inc, Hearshey Food Corporation, Nestle SA, Ferrere etc. Most of the companies have similar types of distribution channel and developing new product range. Looking at the market situation it has been very obvious that confectionary market has the potential to grow and at the same time companies also have motivation and zeal to move ahead. 2.

Compare and contrast Shakespeare Essay Example for Free

Compare and contrast Shakespeare Essay Both poets discuss the treatment of women within their world. In each case, they indicate their disgust with the way men behave. Shakespeares sonnet offers a mocking tone to the courtly gentlemen of his day whilst Zephanaiahs tone is more angry. Shakespeare writes to a strict ABAB rhyming pattern within the fourteen line sonnet structure. Benjamin Zephanaiah however does not stick to any sort of standard rhyming pattern and the poem is not written in a regular western structure, more so in a reggae rhythm. The effect Shakespeare obtains from this structure is one of a mordant tone. The audience of the time would have expected a poem of love like Bartholomew Griffins Fiddesa. The audience expects My mistress eyes to be described as on a level with the warm brightness of the sun, and are stunned to read nothing like the sun. This evidently gives an image of Shakespeare mocking Griffin and other poets that wrote love poems at the time. I think that Zephanaiah, however, is not writing in a regular western structure and rhythm because he wants to break convention. His poem is deeply rhythmic but he clearly avoids using Eurocentric rhyming patterns and structures. This encapsulates an angry atmosphere to the poem. The reggae rhythm is often used to attack western culture. The Caribbean culture used the reggae rhythm to speak out in times of despair when Negroes were persecuted. Reggae has a distinctive sound, which originates from the West Indies. Zephanaiah writes put de judge in the grave,. The word grave is a very strong word. He is almost suggesting the judge should be killed. When he says, judge I do not think he is only referring to the judges of these so called Miss World beauty pageants but anybody that is judgemental in this way. Every person on the planet has judged somebody at some time in his or her lives, so does everybody deserve to die? It becomes apparent that Zephanaiah is also unhappy with other types of persecutions, namely racism. Zephanaiah makes several references to slavery and how his sister dont want to go to the market to be viewed like a slave and be viewed like her ancestors were, like second class citizens. He carefully intertwines womanhood and slavery. He is clearly referring to women that have been forced to become prostitutes in the red light districts of the world. Zephanaiah shows his rage to these activities as well as his disgust with how some people feel that women are tradable. Both poems use non-comparisons. Shakespeare say his mistress eyes are nothing like the sun; and that no such roses see I in her cheeks;. Shakespeare clearly mocks the love poets of the era; for example in the poem Fidessa by Bartholomew Griffin his ladys eyes the brightest stars the heavens hold; Her cheeks, red roses, such as seld have been; Fidessa line 3 Benjamin Griffin wrote Fidessa in 1596. Sonnet 130 was written just thirteen years later in 1609. Fidessa is written in the style typical to the love poetry of the time. Shakespeare clearly detests this style of writing, so writes a poem to mock it. Shakespeares poem is written in a sarcastic manner. Zephanaiah, however, uses different types of non comparisons like her value is not prize money. She is priceless. Human souls are not designed for trading; a price cannot be put on a life. The difference in effect is a much angrier feeling to the more modern of the two poems. Neither one of the poems describes the female as a woman, lady or even wife. Shakespeare uses mistress. Mistress are associated with power and control; they are on a level with any male equivalents. Zephanaiah uses the word sister. Again he is trying to show the female as an equal to the male. In both poems this has the same effect; the female is treated in the same way as a man. Both poets are trying to give a certain amount of respect to women. Both poems feature the same basic themes of sexual discrimination, the only difference being the tone they are written in. Sonnet 130 is written to mock the poets of the time whilst Miss World is written in resentment and exasperation.

Racial Profiling: Driving While Black is a Real Offense in America Essa

â€Å"In recent years, scores of African Americans and Latinos, including prominent athletes, members of Congress, actors, lawyers, business leaders and even police officers, have experienced the humiliation of being stopped on the nation’s highways upon suspicion of a crime. Few white motorists can tell the same story.† (Bouie 2014). Most colored motorists have had this feeling at least once while driving. The article, "It's Been Proven: "Driving While Black" is a Real Thing" takes a look at incidents around the United States where the multitude of racial stops have been questioned. They explore three sides of the â€Å"driving while black† issue: whites who feel they have never experienced this or were let off for not being colored, blacks who feel they have been discriminated against, and cops defending the force and believing this does not happen. Many State Troopers were being investigated for a variety of discriminatory stops. An attorney, William Merton, has been a part of the investigation of the troopers and found some very interesting information. A man named John Mean was pulled over by the troopers, where he was driving the same speed as the cars around him and he was pulled over. He then was threatened, with the probability of a search warrant, to give up his privacy rights and be searched. His car was then searched and he was release with a warning, twenty-five minutes later. This incident, like many others, was not reported, which shows a suspicion in the data collected from the department (Bouie 2014). Through a debate with Christopher A. Darden, an Associate Professor of Law at Southwestern School of Law in Los Angeles and Byron Warnken, a Professor of Law at the University of Baltimore School of Law, they ex... ...tute. Web. 28 May 2015. http://www.policemisconduct.net/ Bouie, Jamelle. "It's Been Proven: "Driving While Black" is a Real Thing" The Daily Beast. Jan. 10 2014. Web. 1 June 2015. http://www.thedailybeast.com/articles/2014/01/10/watch-out-driving-while-black-is-still-a-problem.html Martin, Rich. (2010). "Police Corruption" FBI Web. 23 May 2015. http://leb.fbi.gov/2011/may/police-corruption-an-analytical-look-into-police-ethics Harris, David A. ACLU. (1999). "DRIVING WHILE BLACK: RACIAL PROFILING ON OUR NATION'S HIGHWAYS" American Civil Liberties Union. Web. 18 May 2015. https://www.aclu.org/report/driving-while-black-racial-profiling-our-nations-highways Harris, D. (n.d.). Cost of Getting Stopped. THE STORIES, THE STATISTICS, AND THE LAW: WHY "DRIVING WHILE BLACK" MATTERS. Web. 30 May 2015. http://academic.udayton.edu/race/03justice/dwb02.htm

Irving Berlin: His Music, His Life Essay

America has become a home to diverse kinds of music. It epitomizes the diversity of people and culture that live in it. One great American composer that we consider to have a gargantuan contribution to its development as what it is now is Irving Berlin. Although he was born in Russia, he managed to share his melodies and lyrics to people in an era fraught by war, cultural alienation and economic instability. The son of an impoverished Jewish cantor, he was taken to America at the age of five. His father died when he was 13, and a year later he ran away from home, rather than be a burden to his mother. He sang for pennies outside cabarets, became a chorus boy, a stooge in vaudeville, a song plugger and a singing waiter. Berlin had no formal musical training, but taught himself to play the piano, if only in one key, F . He began churning out songs, usually serving as his own lyricist, and finally caught America’s ear with ‘Alexander’s Ragtime Band’ in 1911 (Bordmann, 2001). According to New Grove Dictionary, Berlin’s first complete stage work, â€Å"Watch Your Step† (1914), purported to be the first musical written entirely in ragtime. However, his supporters would argue that that was not strictly so, but cannot dispute that Berlin played a major role in making ragtime popular, just as the real genre was fading away. The show’s hit was ‘Simple melody’. Between â€Å"Watch Your Step† and â€Å"Mr President† (1962) Berlin wrote all or most of the songs for 19 other Broadway shows. As a Jewish, Berlin maintained his ties to his own community. Berlin was very much a part of New York City’s radically multicultural milieu, which encompassed, in addition to his own group, Jews who had been in the United States for several generations; other recent immigrants to the New World from such places as Italy, Sicily, Portugal, and Turkey; Irish, Germans, and Scandinavians who had come over a generation or two ago; Americans of British heritage who had a much longer history in the United States and who had largely shaped the nation’s political, educational, and cultural life; and some blacks, who were still very much on the fringes of American society. Like David Quixando in Zangwill’s play, Berlin had personal and professional association with many people outside his own ethnic group: Chuck Connors, a friend and protector during his early days in Chinatown; his first collaborator, Mike Nicholson; Edgar Leslie, born in Stamford, Connecticut, and a graduate of the Cooper Union; the Irish-American George M. Cohan and the Dublin-born Victor Herbert, who became mentors and friends. He associated as freely as was possible at the time with such black musicians as Eubie Blake (Hamm, 1997, p.ix). Hamm (1997) cited that some of Berlin’s biographers have singled out â€Å"When I Lost You† as his first mature, fully successful ballad. They have related the content of the lyric to the fact that in early 1912 Berlin married Dorothy Goetz, the sister of his friend and collaborator E. Ray Goetz, and that the bride died five months after their wedding of typhoid or pneumonia probably contracted during the couple’s honeymoon in Havana. â€Å"When I Lost You†, published several months after her death, has a lyric lamenting the loss of a loved one. I lost the sunshine and roses, I lost the heavens of blue, I lost the beautiful rainbow, I lost the morning dew; I lost the angel who gave me Summer, the whole winter through, I lost the gladness that turned into sadness, When I lost you. It’s not true that the song is â€Å"unlike any song Berlin had previously written† in being â€Å"an exceedingly simple and stately waltz employing a bittersweet† (p. 162). In 1925, Berlin met and fell in love, for the second time, with Ellin Mackay, the daughter and heiress of Clarence H. Mackay, head of Postal Telegraph. As a devout Irish-American Catholic and a member of an elite New York society, Clarence Mackay recruited his immense power and resources in an attempt to prevent their marriage and, when all other strategy failed, he sent his daughter off to Europe for several months. During her absence, Berlin wrote several of his most poignant love ballads, including â€Å"Always† and â€Å"Remember†. When she returned to New York they were married secretly at City Hall on January 4, 1926, embarking immediately afterwards on a European honeymoon. When news of the marriage leaked out to the press, the newspapers gave much publicity to the romance which had so dramatically broken down social and religious barriers. The event even found its way into music in â€Å"When a Kid Who Came from the East Side Found a Sweet Society Rose† (lyrics by Al Dubin and music by Jimmy McHugh). Although Clarence H. Mackay disinherited his daughter and refused to communicate with her, even after the Berlins’ first child was born, he later allowed a reconciliation to take place, and he remained sympathetic to his son-in-law (Ewen & Ewen, 1962, p. 24-25). Irving and Ellin had three daughters—Mary Ellin, Linda, and Elizabeth, all of whom were raised Protestant—and a son, Irving Berlin, Jr. , who died before his first birthday, on Christmas Day in 1928. As a father, Berlin was absent too much to be a doting father. During World War II, he traveled with his show, This Is the Army. When he wasn’t on the road he worked at night, going to bed at 4 or 5 AM and sleeping until noon. There were three faiths in the house – Ellin was Catholic, Irving was Jewish and the three girls were raised Protestant, largely because Ellin was in favor of religious tolerance (People Weekly, 9 October 1989). Popular songs in the first half of the twentieth century had been touted with the domination of Jewish Americans. More important, their cultural and musical heritage colored their products, giving them a flavor quite different from that of earlier popular songs and bringing yet another ethnic strain to the already diverse style of American song. If a single songwriter were to be chosen to epitomize the era, it would certainly be Irving Berlin. He wrote songs from the very beginning of the period through to the end (and even into the next era); his songs represent all of the various types that characterized these years; and dozens of his songs were among the most popular products of the Tin Pan Alley years. Furthermore, his career and his music point up the strong links between the first and second generations of Tin Pan Alley, and the emergence of a somewhat different song style in the 1920s and ’30s (Hamm, 1979, p. 329). To gain a better perspective on this issue, one must understand the Tin Pan Alley aesthetic. New songs were judged by audience acceptance or rejection, not by abstract analysis of their musical and lyrical components. As Wilder put it, for Berlin and his peers â€Å"a good song and a hit song [were] synonymous (p. 92). † To ensure that their songs would be immediately accessible to their audiences, composers drew on already familiar musical styles, including the most popular songs of the nineteenth and early twentieth centuries, widely disseminated pieces of the classical repertory, and social dances of the present and immediate past. Berlin himself wrote in the Green Book Magazine for April 1916, â€Å"There’s no such thing as a new melody. Our work is to connect the old phrases in a new way, so that they will sound like a new tune. † During World War I, Berlin served first as a private, then as a sergeant at Camp Upton, a temporary station for troops embarking for Europe. Convinced of the need for entertainment for these troops–and encouraged by the commanding general of the camp, who needed $35,000 for a new service center–Berlin prepared an all-soldier show, Yip, Yip, Yaphank, for which he wrote book, lyrics, and music. This musical, which opened at the Century Theatre in New York City on July 26, 1918, presented various aspects of a rookie’s life at camp in song, comedy, sentiment, dance, and production numbers. Berlin’s best songs were â€Å"Oh, How I Hate to Get Up in the Morning† and â€Å"Mandy. † Yip, Yip, Yaphank eventually netted over $150,000 for the Camp Upton Service Center. However, it is indubitable that â€Å"Annie Get Your Gun† (1946) Berlin’s most successful musical. Based very freely on the life of Annie Oakley, the show was originally to have had music by Kern; he died while working on it, and Berlin replaced him. At the first performance, Ethel Merman sang the title role and Ray Middleton played Frank. Annie has entered the repertory of opera companies in the USA, and the Vienna Volksoper. Upon his return to civilian life, Berlin began to expand his activities beyond songwriting. He formed his own publishing house, Irving Berlin, Inc. –an occasion that inspired an â€Å"Irving Berlin Week,† celebrated throughout the country with performances of his songs in theatres and night clubs. He also embarked on a career as a vaudeville headliner, appearing in performances of his song hits in leading theatres. In 1927, Berlin wrote a ballad, â€Å"The Song Is Ended,† almost as if he had a prophetic glimpse of what awaited him: the uncreative years between 1929 and 1932. During this time he wrote little and seemed incapable of producing anything that either satisfied him or could win public approval. This period of sterility was made even more difficult by the depletion of his fortune during the economic crisis. The hit of his last success, Call Me Madam (1950), was â€Å"You’re Just in Love†. Berlin also created the music for many films. Berlin’s music was always catchy as it kept abreast of the latest in musical fashions and constantly composed memorable, musically inventive songs in the idiom of the moment (Bordman, 2001). Berlin’s rise from poverty to fame is quite inspiring. Starting with nothing on the Lower East Side, sleeping in flophouses on the Bowery, he earned a vast fortune by the time he was thirty and married Ellin McKay, the daughter of one of the richest men in America. Although he never lost his East Side accent, he assumed the privileges of wealth as one to the manner born; his daughter describes a life of quiet, tasteful luxury marred only by her father’s long bouts of depression, during which he would become even more invisible than usual, shutting himself off even from his family (Schiff, 1996). Through his great life we learn that music has great role in our lives and it is difficult to fathom why. Flutes have been found in France dating â€Å"as far back as 30,000 years† (Jensen, 2001, p. 15). This and other evidence implies that music has been used throughout human history. Music has been used by every culture to inspire, tell stories, pass on history, glorify achievements, amuse, relax, and educate. Music is used to express love, anger, despair, and hope. Some admit that music is indeed a universal language. In the United States, we have become culturally diverse in our musical tastes and embrace every genre and style from folk to classical, jazz, blues, rock and roll to rap. Berlin was a prominent figure in a time where jazz tunes reigned supreme. Thus, to share the wondrous life of a musician like Irving Berlin, people could celebrate the unique music of cultures and ethnic groups and we could show younger generations that diversity is something to be respected and treasured Works Cited Bordman, G. â€Å"Berlin, Irving†, The New Grove Dictionary of Music and Musicians, ed. S. Sadie and J. Tyrrell (London: Macmillan, 2001). Ewen, David H. , and David H. Ewen, eds. Popular American Composers from Revolutionary Times to the Present: A Biographical and Critical Guide. New York: H. W. Wilson, 1962. Hamm, Charles. Irving Berlin: Songs from the Melting Pot: The Formative Years, 1907-1914. New York: Oxford University Press, 1997. Hamm, Charles. Yesterdays: Popular Song in America. New York: W. W. Norton, 1979. Jensen, E. Arts with the Brain in Mind. (Alexandria, VA: Association for Supervision and Curriculum Development, 2001) People Weekly. Irving Berlin: Music and Myth, 32. 15 (9 October 1989):3. Schiff, David. â€Å"For Everyman, by Everyman: In Creating Himself According to the Nation’s Enthusiasm for His Songs, Irving Berlin Helped Create a National Identity. † The Atlantic Monthly Mar. 1996: 108+. Wilder, Alex. American Popular Song: The Great Innovators, 1900-1950 (New York: Oxford University Press, 1972).

Different kinds of management challenges Essay

1. Use the chapter material to decide what different kinds of management challenges Bob Iger faced as he took control of managing Walt Disney. Disney today under Bob Iger, who took over as chief executive in 2005, Disney is enjoying the remarkable and profitable run of hit TV programmes and films. However, there are many challenges he has faced since 2005 when he became president and chief executive officer of Disney, the world’s largest media conglomerate. When he took over Disney on 2005, he had to face economic problem which is really burden for a new manager like him. Before Bob Iger took over Disney, Disney’s interactive division is losing money and the film division has had some bombs. The speed of economic changes makes Disney management becomes more challenging. However, Bob Iger manage to pull out Disney from economic crisis after the messy governance struggle in 2005. Thanks to Bob Iger that we able to watch cartoon series and quality films now. Not quite with it, Bob Iger continues to face management problems. Iger took over the helm at Disney at a particularly challenging time, when the California-based media conglomerate was in the midst of a divisive battle that had pitted previous CEO Michael Eisner against Roy Disney, nephew of founder Walt Disney. Iger had worked for years under Eisner as the company’s chief operating officer and faced his own sceptics after taking over the company’s top post. As he runs the big business, he faced a big problem to find the right managers and leave them alone. Walking the tightrope between extending Disney’s brands and knowing when to leave well enough alone is a tricky challenge for him. When Iger took over the top job, his ability also despised by the board. The board looked at outsider before giving the CEO post to Iger because they underestimate iger’s ability to manage Disney well. Their perceptions changed suddenly when Iger showed up at his first board meeting with a plan to buy Pixar. Iger bravely came out with the idea to buy Pixar which is the company that  had stolen the mantle of animation away from Disney. Iger came out with three ideas which is one to keep the status quo. The second was to find someone new to run the studio. The third was to buy Pixar. However, Iger onced again had to face problem when the price of Pixar was very expensive and he did not know if it was for sale or not. When Iger brokered a deal to buy Pixar in 2006, there was so much controversy. Bob Iger continue to encounter problems when the company is going to take a $200 million write-down on the film John Carter which is one of the most colossal bombs in movie history. Disney financial problems continue to face problems when in 2011, the studio business responsible for just 16% of Disney’s fiscal 2011 revenue and 7% of operating profits. This is another challenges that faced by Bob Iger while he manage Disney. Bob Iger also facing the problems when he announced that he would step down as CEO in March 2015 and stay as the chairman until June 2016. His resignation got oppose by many others people and many Disney watchers got surprised by that. Even though he brings many successful to Disney, it just nt easy as he had to face many problems and tricky challenges during his server with Disney.

Tuning a guitar essays

Tuning a guitar essays Musicians are known to be people of a musical knowledge. Whether it may be playing guitar, drums, or piano, we all know that in order for the instrument to sound good it must be tuned to its right notes. The guitar would be the perfect instrument when it comes to a constant repetition of tuning. In order to be a great musician, there are certain steps that must be taken. If some steps are not followed, the outcome of the sound most likely will not match what you are looking for. A better way for musicians or beginners to follow up on is to make sure that the instrument is clean, strings are in good condition, and tuning device is present to help assist in your process. To avoid damage to your guitar the first thing to keep in mind is its maintenance. Electric guitars are usually easier to keep clean, but for acoustic guitars, different supplies are needed because of its material. Acoustic guitars are made of wood. Depending on the kind of wood, your sound may vary with others. The first step to cleaning your guitar is to buy the cleaning solution. Water and a piece of clothe are usually used by most people but you will always find smudge marks and scratches on the surface. A scratch less cleaning cloth and solution is the basic thing you need. Wipe the front of the guitar first, followed bye the back, and ending with the neck. Since the solution is different from water you will need to rest the guitar for at least an hour before you begin to play. Well condition strings would be the second most important thing for a musician. Depending on a Spanish guitar or a steel string guitar, there is a big difference of the two. With a Spanish guitar, if you were to closely examine them you can see that out of the six they are bigger and have a plastic feel to them. On the other hand, a steel string guitar requires a little more inspection. Steel strings, if not properly taken care of can rust, stretch, or even snap apart. The most popul...

Dinosaur Exhibits at The Field Museum of Natural History

Dinosaur Exhibits at The Field Museum of Natural History Name: Field Museum of Natural History Address: 1400 S. Lake Shore Drive, Chicago, IL Phone Number: 312-922-9410 Ticket Prices: $14 for adults, $9 for children age 4 to 11 Hours: 10:00 AM to 5:00 PM daily Web Site: Field Museum of Natural History    About the Field Museum of Natural History For dinosaur fans, the centerpiece of the Field Museum of Natural History in Chicago is Evolving Planetan exhibit that traces the evolution of life from the Cambrian period down to the present day. And as you might expect, the centerpiece of Evolving Planet is the Hall of Dinosaurs, which boasts such specimens as a juvenile Rapetosaurus and a rare Cryolophosaurus, the only dinosaur known to have lived in Antarctica. (Other dinosaurs on display at the Field include Parasaurolophus, Masiakasaurus, Deinonychus, and dozens of other genera.) After youre done with the dinosaurs, a 40-foot-long aquarium harbors reproductions of ancient aquatic reptiles, such as Mosasaurus. The Field Museum of Natural History was originally known as the Columbian Museum of Chicago, the only remaining building from the gigantic Columbian Exposition held in Chicago in 1893, one of the first truly world-sized World Fairs. In 1905, its name was changed to the Field Museum, in honor of department store tycoon Marshall Field, and in 1921 it moved closer to downtown Chicago. Today, the Field Museum is considered one of the United States three premier natural history museums, alongside the American Museum of Natural History in New York and the National Museum of Natural History in Washington, D.C. (part of the Smithsonian Institution complex). By far the most famous dinosaur at the Field Museum of Natural History is Tyrannosaurus Suethe near-complete, full-sized Tyrannosaurus Rex discovered by roving fossil-hunter Sue Hendrickson in 1990 in South Dakota. The Field Museum wound up acquiring Tyrannosaurus Sue at auction (for the relative bargain price $8 million) after a dispute arose between Hendrickson and the owners of the property on which she made her spectacular find. Like any world-class museum, the Field Museum hosts extensive fossil collections that are not open to the general public, but are available for inspection and study by qualified academicsincluding not only dinosaur bones, but mollusks, fish, butterflies and birds. And as in Jurassic Parkbut not at quite as high a level of technologyvisitors can see museum scientists extracting DNA from various organisms at the DNA Discovery Center, and watch fossils being prepared for exhibition at the McDonald Fossil Prep Lab.

Vocabulary Words for Vegetables in Spanish

Vocabulary Words for Vegetables in Spanish If you were a botanist, you might call vegetables vegetales in Spanish. If you were a culinary expert, youd probably say verduras or, less commonly, hortalizas. But whatever you call them, knowing the names of vegetables can come in handy if youre poring over a restaurant menu or  want to eat a balanced diet where Spanish is spoken. Talk About Vegetables in Spanish Here are the names of the most common vegetables (and some foods that are often thought of as such, even if they technically dont fit the definition), along with a few of the uncommon ones: A-B artichoke: la alcachofa arugula: la rà ºcula, la rà ºgula asparagus: los esprragos (The singular form esparrago is used to refer to asparagus as a plant, while the plural is used for asparagus as a food.) avocado: el aguacate, la palta (The English word comes from the Spanish avocado, which is no longer widely used.) bamboo shoots: los tallos de bambà º (In other contexts, a tallo is a stem or stalk.) bean: la judà ­a, la haba, la habichuela, el frijol beet: la remolacha bell pepper: el pimiento, el ajà ­ bok choy: la col china broccoli: el brà ©col, el brà ³culi Brussels sprouts: la col de Bruselas C-G cabbage: la col, el repollo (Many of the Spanish names for cabbage-related vegetables include col, which comes from the Latin caulis and is a cognate of the cole in coleslaw.) carrot: la zanahoria (The Spanish word can also refer to the plant itself, not just the root.) cassava: la yuca, la mandioca, la casava, la casabe cauliflower: la coliflor celery: el apio chard: la acelga chickpea, garbanzo: el garbanzo, el chà ­charo chicory: la achicoria chives: cebollino, cebolleta, cebollà ­n corn (American English): el maà ­z cucumber: el pepino (Pepino can also refer to various types of small melons.) dandelion: el diente de leà ³n (The word literally means lions tooth.) eggplant: la berenjena endive: la endivia, la endibia (Because the Spanish b and v have the same pronunciation, the two variations are pronounced alike.) escarole: la escarola garlic: el ajo ginger: el jengibre green pepper: el pimiento verde, el ajà ­ verde J-P Jerusalem artichoke: el tupinambo, la pataca, la papa de Jerusalà ©n jicama: la jà ­cama kale: la col crespa, la col rizada, el kale leek: el puerro lentil: la lenteja lettuce: la lechuga mushroom: el champià ±Ãƒ ³n, el hongo mustard: la mostaza okra: el quingombà ³ onion: la cebolla parsley: el perejil parsnip: la chirivà ­a, la pastinaca pea: el guisante, la arveja, el chà ­charo potato: la patata, la papa pumpkin: la calabaza R-Z radish: el rbano red pepper: el pimiento rojo, el ajà ­ rojo rhubarb: el ruibarbo, el rapà ³ntico rutabaga, swede: el nabo sueco (literally, Swedish turnip) shallot: el chalote, el ajo chalote sorrel: la acedera soybean: la semilla de soja (Semilla is the word for seed.) spinach: las espinacas (The singular form espinaca is used to refer to spinach as a plant, while the plural is used for spinach as a food.) squash: la cucurbitcea string beans: las habas verdes sweet potato: la batata tapioca: la tapioca tomatillo: el tomatillo tomato: el tomate turnip: el nabo water chestnut: la castaà ±a de agua, el abrojo acutico watercress: el berro yam: el à ±ame, el boniato, la batata, el yam zucchini: el calabacà ­n Vocabulary Notes Not all vegetables are classified identically in the two languages. For example, not all the coles are thought of by most English speakers as cabbages, and not all beans would be thought of by Spanish speakers as habas. Also, as in English, names of some vegetables can vary with region or because of how theyre prepared. A vegetarian diet can be referred to as a rà ©gimen vegetariano or dieta vegetariana, and a vegetarian is a vegetariano or vegetariana. A vegan is a vegetariano estricto, although the term may not be  understood in all places without an explanation. Preparing Vegetables Following is a selection of verbs used in discussing methods of preparing vegetables. Also, the verbs cocer and cocinar can be used generically to refer to many methods of cooking. boil: hervirbraise, stew: hervir a fuego lento, estofarfry: freà ­rgrill: asar/hacer a la parrillapickle: encurtirroast, bake: asarsautà ©, stir-fry: saltearsteam: cocer/cocinar al vapor

Disney Case Study Example | Topics and Well Written Essays - 250 words

Disney - Case Study Example Brands define or break the industry because brands help to organize inventory and accounting records. Moreover, customers are intricate about brands because it defines their personality. A legal function that brands offers is that that brand name can be protected through registered trademarks. The risk of expanding this business is competition and losing this intricate value itself. If Disney expands their organizations, the cost of this experience will be less because it will be more widely available. This will diminish not only the experience itself but the local businesses that reap the incentives from Disney. This also makes Disney lose leverage on the exclusivity because other vendors are less likely to pour their investments to Disney itself. Brand loyalty provides security and forecasting of the demand for Disney itself. More importantly, it creates barriers to entry that make it difficult for other firms to enter the market. Walt Disney Company Mission Statement - Vision, Headquarters and Founders Facts and Trivia of the Walt Disney Brand. (n.d.). About.com Retail Industry. Retrieved June 1, 2014, from

Romania Risk Assessment Assignment Example | Topics and Well Written Essays - 4000 words

Romania Risk Assessment - Assignment Example The new state which is now Romania gained independence in 1877 from the traditional Ottoman Empire. The economy of the country is anchored on services and production of different electric energy and machines with some of the key companies being OMV Petron and Automobile Dacia. Currently the country is regarded as upper-middle income with a super high human development index. Despite the continuous growth in the country, there are a number of challenges and risks that the nation faces that it should deal with to see a continuous growth of the economy and cohesion amongst the people. ("Romania: Risk ratings", 2010, Business Europe, 2010) 3 Romania is located on the South East of Central Europe. It border black sea between Ukraine and Bulgaria. The country which is 92,043 sq. miles in area size also borders Serbia, Hungary and Moldova. Romania has a population of roughly 20 million with a temperate continental climate. The country’s largest city, Bucharest is the sixth largest city in terms of size and population within the European Union. Romania is within the traditional territories of the former Roman province of Dacia. It was formed in 1859 via a unique personal union of the principalities of Wallachia and Moldavia. The new state which is now Romania gained independence in 1877 from the traditional Ottoman Empire. The economy of the country is anchored on services and production of different electric energy and machines with some of the key companies being OMV Petron and Automobile Dacia. Currently the country is regarded as upper-middle income with a super high human development index. Despite the continuou s growth in the country, there are a number of challenges and risks that the nation faces that it should deal with to see a continuous growth of the economy and cohesion amongst the people. ("Romania: Risk ratings", 2010, Business Europe, 2010) Risk is the potential loss of something of value. When it is not handled

Human Resource Manager's Use of Computer Tools Research Paper

Human Resource Manager's Use of Computer Tools - Research Paper Example This essay discusses that human resources managers utilize a number of technological tools on a daily basis to carry out their jobs. At the core of those technological tools is the personal computer, which adds in to the good organization of the human resources experts by letting them to make use of electronic recording systems. â€Å"Software used by HR managers includes word processing programs, spreadsheets such as Microsoft Excel and Lotus 1-2-3, accounting software like Intuit QuickBooks, AccountantsWorld Payroll Relief and Sage Software Peachtree, and various types of HR software. Human resource-specific software includes programs such as Sage Software Abra HRMS, WhizLabs Software and UniFocus Watson Human Resources Manager software†. Conventionally human resource management (HRM) has had a people centric approach. However, these days, when the economical requirements of the market call for a reorientation of strategic human resource beliefs and trainings, a stress is be ing put on an administration supported by knowledge applying technology as a tool. This paper sheds light on the inferences of this ‘new imperative on human resource management’. Now, HR tasks include a sufficient range of actions needing extremely diverse ‘skill sets’, from ‘compensation and benefit’ supervision - extremely quantitative - to worker associations - extremely qualitative. Therefore, there are justifiable issues regarding whether these tasks has to be together on executive arrangements with respect to latest reality as well as technologies. Discussion To be considered flourishing, HR tools should attain quite a lot of objectives, including (a) strategic coalition, which should sustain the objectives of a business by facilitating users; (b) business intelligence, which is requires to encourage fresh insights as well as knowledge, by offering users appropriate data and information, and by responding to inquiries. In addition, (c) co mpetence and success, which must modify the work done by HR workers, by radically recuperating their level of service, permitting additional time for job of better worth, and decreasing their expenditure. Computer tools for HRM can facilitate businesses in achieving their objectives and aims at present as well as in the upcoming times by: (1) assisting managers to set up their workforce more resourcefully, (2) making sure that workforce get appropriate guidance and progress. Thirdly, presenting fresh insights on the way to boost output; (4) facilitating workers as well as managers to get required data quicker; (5) decreasing HR executive expenditures; and (6) supporting with enhanced worker appraisal as well as selection (Roebuck, 2011). The end of post World War II-based suppositions of continuing connection between ‘employers and employees’, needs a fresh representation of employees growth that identifies worker mobility, economical stress, globalization, in addition to the rate of alteration within important computer tools (Bohlander & Snell, 2009). There is a basic requirement in HR to go on with expanding an evolution to ‘technology centric’ knowledge management, but with a ‘people focused’ approach. This is a significant concern these days due to the rational resources of a business. Knowledge management has a main part in guaranteeing competitiveness of the business rests on the insight that in business in today’s world, the single really exceptional resource of a company is the ‘intellectual and human capital’ (Bondarouk, 2011). Human Resource scheduling is linked with the inhibited consumption of workers to attain pre-decided aims - both interim as well as continuing. Following are its three most important traits: (1) demand work concerning assessing, evaluating, and trying to estimate the amount; (2) supply work trying to forecast what action is, and will

Responsibilities of Nonprofit Health Care Organizations Essay - 2

Responsibilities of Nonprofit Health Care Organizations - Essay Example ical Center (MMC) to keep its tax-exempt status, the number of open clinics is not making enough to keep MMC and the clinic itself on a productive phase. It could be possible that the location of the financially unstable clinic should be reconsidered. Closing the clinic should be the last option for MMC since the two outpatient clinics would not be able to accommodate the third clinic’s patients due to several factors and one could be the location. Even if the initial aim of putting up these clinics is to aid MMC retain its tax-exempt status, one should always put into mind that the aim of these clinics is to look after the health of patients disregarding the latter’s stature in the society (Nelson, 2005; ACHE.org, 2013). As it has been stated repeatedly, nonprofit healthcare organizations should always put into priority the kind of service they would be giving the patients. Everyone should be given the proper care that is needed at any given time, all the time. In the preamble of the ACHE’s Code of Ethics, one should utilize moral attitudes towards people who are in need of health care. One should always consider the well-being of others first before of the self especially in the aspect of finances. Taxes play a vital role in the government as it is the source of funds, part of which goes to welfare. Even if one is aiming for tax-exemption, the hospital or medical facility should still be providing the appropriate services that a profit-oriented organization is providing their clients. It is the moral and ethical thing to do, whether written in black and white or not. Healthcare executives are well-aware of the fact that it is not the profit which is the most important in the industry but the health and well-being of people (ACHE.org, 2013). United States Government Accountability Office. (September 2008). NONPROFIT HOSPITALS: Variation in Standards and Guidance Limits Comparison of How Hospitals Meet Community Benefit Requirements. 26 February 2014.

Problem Identification Essay Example | Topics and Well Written Essays - 1250 words - 1

Problem Identification - Essay Example In 2011, the World Health Organization (WHO) argued that the risk of cardiovascular disease is increased by the lack of control or detection of hypertension. In that publication, W.H.O claimed that an increase in blood pressure by 20/10 mmHg from such a level as 115/75 mmHg doubles the risk of cardiovascular disease (WHO, 2011). The eighth Joint National Commission panel (JNC 8) developed an evidence-based guideline for managing high blood pressure in adults. The guideline was captured in nine recommendations. Each recommendation shows its target age bracket, strength and the treatment intervention appropriate for the said age bracket or section of the population. The aim of the current paper is to understand whether the JNC guideline can help reduce the future risk of cardiovascular disease. Rosendorff et al (2007) reckon that hypertension is a major independent risk factor for coronary artery disease. Based on JNC’s definition of hypertension as having a blood pressure of greater or equal to 140/90 mm Hg, Rosendorff et al (2007) concluded that sixty five million American adults have hypertension. This was equivalent to one fourth of the population of the United States as at 2007. The study also concluded that one fourth of the population of the United States was in prehypertension stage that the JNC stipulated as systolic blood pressure of between 120 and 139 mm Hg or a diastolic blood pressure ranging between 80 and 89 mm Hg (Rosendorff et. al., 2007). Rosendorff et al (2007) noted that blood pressure is strongly related to age but that the relationship is complicated. As one progresses through life up to age fifty, the systolic blood pressure rises in line with diastolic blood pressure. Systolic blood pressure continues rising after fifty years of age but diastolic blood pressure starts decelerating. According to their study, more than half of the American population above

BUSINESS ETHICS PAPER WALMART (UNCLASSIFIED Essay

BUSINESS ETHICS PAPER WALMART (UNCLASSIFIED - Essay Example This essay will discuss Wal-Mart’s success as an organization and its ethical problems and conflict with the rest of the consuming public. We will also discuss other complaints and so-called human rights violations committed by the company, and how this huge-sized company is able to proceed working and operating for its consumers with its everyday low price strategy. Success comes in many forms, and not without sacrifices and a price. For Wal-Mart, this happens in the course of suits, public hatred at times, and more and more complaints coming from the very core of its business, the public. How Wal-Mart overcame and reached to where it is now is the subject for this paper. Wal-Mart Stores Inc. is a success story as we all know. Its accelerated rate of growth is phenomenal that after it opened its first variety store in 1945 and successive opening of other variety stores, discount store, supercenters, and supermarkets, the family of Wal-Mart founder Sam Walton has now a combined fortune of about $90 billion. (Ferrell, Fraedrich, & Ferrell, 2008, p. 394) In its website, the story is told that Wal-Mart began when it opened its first discount store in Rogers, Ark. in 1962. Five years later, there were 24 Wal-Mart stores ringing up $12.6 million in sales. In 1972, when it opened its stocks to the public in the New York Stock Exchange, it had 276 stores in 11 states. (Wal-Mart History Timeline, 2008) Wal-Mart Stores comes in three sizes: discount stores, which are about 100,000 square feet; supercenters, which are about 187,000 square feet; and the neighborhood markets, which are about 43,000 square feet in size. (Ferrell et al., 2008, p. 293) Wal-Mart’s critics include feminists, human rights activists, anti-sprawl, activists, and labor unions. The controversies are its alleged â€Å"not-so good† treatment of its employees, suppliers, the environment, and the overall economic impact on communities. One major issue: Wal-Mart has engaged in

Problem Identification Essay Example | Topics and Well Written Essays - 1250 words - 1

Problem Identification - Essay Example In 2011, the World Health Organization (WHO) argued that the risk of cardiovascular disease is increased by the lack of control or detection of hypertension. In that publication, W.H.O claimed that an increase in blood pressure by 20/10 mmHg from such a level as 115/75 mmHg doubles the risk of cardiovascular disease (WHO, 2011). The eighth Joint National Commission panel (JNC 8) developed an evidence-based guideline for managing high blood pressure in adults. The guideline was captured in nine recommendations. Each recommendation shows its target age bracket, strength and the treatment intervention appropriate for the said age bracket or section of the population. The aim of the current paper is to understand whether the JNC guideline can help reduce the future risk of cardiovascular disease. Rosendorff et al (2007) reckon that hypertension is a major independent risk factor for coronary artery disease. Based on JNC’s definition of hypertension as having a blood pressure of greater or equal to 140/90 mm Hg, Rosendorff et al (2007) concluded that sixty five million American adults have hypertension. This was equivalent to one fourth of the population of the United States as at 2007. The study also concluded that one fourth of the population of the United States was in prehypertension stage that the JNC stipulated as systolic blood pressure of between 120 and 139 mm Hg or a diastolic blood pressure ranging between 80 and 89 mm Hg (Rosendorff et. al., 2007). Rosendorff et al (2007) noted that blood pressure is strongly related to age but that the relationship is complicated. As one progresses through life up to age fifty, the systolic blood pressure rises in line with diastolic blood pressure. Systolic blood pressure continues rising after fifty years of age but diastolic blood pressure starts decelerating. According to their study, more than half of the American population above

Hiring a New Bartender Essay Example | Topics and Well Written Essays - 750 words

Hiring a New Bartender - Essay Example ch as determining the need for recruiting, conducting a job analysis, writing a job description and specification for the candidate, fixing the appropriate salary, deciding how and where to find the prospective employees and interviewing them ("The Interview Process: Selecting the right person† par. 2). Mr. Peter Luger has the task of hiring a new bartender. There are four applicants for consideration and as such, he will have to scrutinize every person’s skill and level of qualification before making his choice. John is twenty-five years of age; therefore, he is mature enough to handle the pressures of having to work with the presumably aged people who visit the bar. Since the bar has been in existence for ten years, Luger wouldn’t want to tamper with the reputation that he has already built. At twenty-five, John is neither too old to handle the job nor too youthful to mishandle the patrons of the bar. The fact that he is a college graduate implies that he has the required academic qualifications for the job at hand. John is also experienced in the restaurant business; therefore, there should be no problem on his side handling the clients’ food. Serving alcohol represents a new challenge for the man but since he is an adventurous person, selling alcohol would offer no difficulties for him. Mr. Luger’s sports bar and grill closes late in the night and as such, it is necessary for the bartender to be willing to comply with the owner’s wishes. John has his own means of transportation; therefore, Luger should have no problem convincing the bartender to leave the bar late at night. The only point of John’s undoing is his temper. High tempered individuals may not be the best persons to hire in a position that requires tolerance such as that of being a bartender. It is common knowledge that drunken people are bound to behave arrogantly and sometimes abusively, therefore, this might not bode well for John. Should John lose his temper while handling some of

Compare and Contrast Essay Essay Example for Free

Compare and Contrast Essay Essay Trayvon Martin and Jordan Davis were just two young teenage boys whose lives were taken from this world. The two cases for these two boys have some similarities between each other they were two 17 year-old African-American boys, both boys were unarmed, and the stand your ground law was used for each case. There are also some differences between the cases such as George Zimmerman was found not guilty while Michael Dunn was found guilty, Zimmerman stayed on the scene of the crime while Dunn did not do the same, and last eye witnesses were present to Dunn’s case but Zimmerman had zero eye witness. This is the twenty-first century yet we still have hate towards other races. In February 26, 2012 â€Å"Trayvon Martin a seventeen year old African American boy went to the store for some candy and a soft drink. George Zimmerman a Hispanic man was the neighborhood watch captain for the Retreat at Twin Lakes† (HLNtv.com). Now in November 23, 2012 Michael Dunn a White man â€Å"leaving a wedding reception for his son pulled into a gas station for wine and chips next to the SUV Jordan Davis† another seventeen year old African American boy â€Å"and three of his friends were in† (CNN.com). Zimmerman was monitoring the neighborhood when he calls 911 to report â€Å"a suspicious person.† He was â€Å"instructed to not get out or approach the person† who was. Martin. Zimmerman â€Å"disregarded the instructions given to him by the police and moments later shot Martin† and unarmed boy (CNN.com). If he was unarmed walking back to his house how could he have had any intention of being aggressive towards another man? In Dunn case he got into an argument with Davis and his friends about the loud music asking them to turn it down. Dunn said he â€Å"saw Davis reach down in his passenger seat to pull out a 12 or 20 gauge shotgun.† So â€Å"Dunn grabbed his gun an open fired ten bullet, three of which struck Davis.† Later when the car was searched no gun was found in the car (usatoday.com). Davis just like Martin was an unarmed boy. In the presence of both cases Zimmerman and Dunn both found there selves in a self-defense situation in other terms the â€Å"stand your ground law† (huffingtonpost.com). The Zimmerman case was considered self-defense but he would not have had to defend himself if he didn’t approach Martin. Also when Martin was unarmed what did Zimmerman need to defend himself of? Dunn on the other hand was not in a calm state of mind he was the â€Å"prosecutor portrayed him as a gunman whose â€Å"blood started to boil† because an armed teenager had disrespected him† (usatoday.com). Even though Dunn thought Davis had a gun he should not have fired off ten rounds rapidly. Dunn could not have been defending him and his wife when the teenagers were unarmed. They were no harm to Dunn and his wife. Zimmerman was the neighborhood watch men and was patrolling the street when he saw Martin. There were not one eye witnesses to seeing what happened at the scene besides Zimmerman a nd Martin who was dead. The only thing they had to go off of was the bruises forming and blood running from the back of his head, also the recording of the gun shot from the police recording of Zimmerman’s phone call. In Dunn’s case he was at a gas station with people around including the four men he was talking to about the loud â€Å"rap crap† music as he called it (CNN.com). Usually when you flee the scene of a crime it means you are guilty. After Zimmerman got out and came up too Martin and defended himself by shooting him. He stayed at the scene was it because no one was around and he already called the cops, and he knew that with his head bloody it was constituted as the â€Å"stand your ground law?† As for Dunn he fled forty miles back to his motel as soon as he shot off ten rounds. There he took â€Å" his dog for a walk, ordered pizza, and drank rum and cola† (CNN.com) Zimmerman was found not guilty after a year and six months went by. The six women jury found George Zimmerman not guilty. The jury had three choices to convict Zimmerman of â€Å"guilty of second degree murder, to find him guilty of the lesser charge manslaughter, or to find him not guilty. The jurors deliberated for more than sixteen hours total, including the thirteen on Saturday alone† (CNN.com). Now for Dunn even though he had pretty similar crimes as Zimmerman he was found guilty. Dunn received â€Å"a minimum of twenty years on one count, another twenty year count, and another minimum of twenty  year count† (usatoday). Works Cited Neale, Rick. Fla. USA TODAY. Larry Kramer, 16 Feb. 2014. Web. 9 Apr. 2014.

Science Curriculum in New York :: Education School Essays

Science Curriculum in New York Researching the US National Standards of Science Education and the New York State Science Standards gave our group valuable information about any science curriculum in New York State. We searched the Web and the New York State Standards for Mathematics, Science, and Technology booklet. Conducting an interview with both Ethanie Holl, kindergarten teacher, and Dr. LaChance, professor, were also very helpful. To start with here is a list of principles that guided the National Science Education Standards (NSES). #1 Science is for all students. #2 Learning science is an active process. #3 School science reflects the intellectual and cultural tradition that characterize the practice of contemporary science. #4 Improving science education is part of sysemic education reform. Following is a list of the seven New York State Standards for Mathematics, Science, and Technology. #1 Students will use mathematical analysis, scientific inquiry, engineering design, as appropriate, to pose questions, seek answers, and develop solutions. #2 Students will access, generate, process, and transfer information using appropriate technologies. #3 Students will understand mathematics and become mathematically confident by communicating and reasoning mathematically, by applying math in real-world settings, and by solving problems through the integrated study of number systems, geometry, algebra, data analysis, probability, and trigonometry. #4 Students will understand and apply scientific concepts, principles, and theories pertaining to the physical setting and living environment and recognize the historical development of ideas in science. #5 Students will apply technological knowledge and skills to design, construct, use and evaluate products and systems to satisfy human and environmental needs. #6 Students will understand the relationships and common themes that connect math, science, and technology and apply the themes to these and other areas of learning. #7 Students will apply the knowlege and thinking skills of math, science, and technology to address real-life problems and make informed decisions. From our research on the Web and in the booklet, we found that the State standards were derived from the national standards. In other words the National Standards were set with the idea of state and local officials creating the curriculum, assessment programs, and staff development activities that are appropriate for that state/district. The National standards encourage policies that will bring coordination, consistency, and coherence to the improvement of science education.

Clinton Administration Policy Toward The Caribbean Country Of Haiti :: William Jefferson Clinton Essays

Clinton Administration Policy Toward the Caribbean Country of Haiti The topic for this paper is the United States policy towards the Caribbean country of Haiti during the Clinton administration. The subjects which will be discussed are the issues of: Refugees, Foreign Aide as well as human rights the United States involvement in Haiti issues of national interests. What will also be examined is what the Clinton administration trying to achieve concerning Haiti. What the United Nations and the U.S. roles were, and what the public thought was concerning these issues. Also why the United States was involved with the internal dispute of a third world country where the national interest was not clearly defined. The issue of why was it or was not so important for the United States to send troops to Haiti will also be discussed. The problem in Haiti was the pro democratic elected president Aristide was exile from Haiti during a military coup. Several issues arose out of Haiti after the exile of Aristide. Issues of: human rights there were reports that the new regime brought back "death squads" killing people who opposed the new leaders. One of the main targets of the Clinton policy is a group called the Front for the Advancement and Progress of Haiti of FRAPH. The administration has targeted this group for their continued backing and support of General Cedras, for their human rights violations. Issues of , refugee's illegally trying to enter the United States creating an economic burden on much of south Florida. All of these issues arose during president Bush's term in office. The Bush administration was to turn back the refugee's. The Bush administration saw no vital national interest in concerning it self with the internal problems of Haiti ,because there were so many problems at home in the United States, other than to turn the refugee's away from south Florida. When president Clinton took over the office of the presidency he would become very indecisive and weak on the issue of Haiti. President Clinton began badly on Haiti. With his continual indecision and lack of any real back bone to the policies which were decided upon. "First, he gave charge of his policy to Bush administration holdovers who over the previous year had made clear their intent to construct in Haiti a version of democracy that left the president in exile but with an Aristide - appointed prime minister and cabinet. This tortured scenario was doomed to failure because over two thirds of the Haitian people equated democratic government with the return of Aristide and no arrangement that excluded his presence could

Franz Kafka Essay

Franz Kafka was born in Prague on July 3rd 1883, a German-speaking Jew. His father was a large, dominating man named Hermann. A lot of his work reflected his hatred for his father, in the play Metamorphosis and also in Letter to His Father, which reflects his feelings of inferiority and paternal rejection. His work was not of one specific genre. His work was of fantasies, dreams and human suffering. It was eclectic. Dying of Tuberculosis after the First World War, he wanted his work to be burnt upon his death, but his friend, Max Brod realised their potential and published them contrary to his wishes. His three most renowned pieces of work were The Trial, The Castle and Amerika. Kafka’s three sisters all perished in German concentration camps. The themes of Kafka’s work are the loneliness, frustration, and oppressive guilt of an individual threatened by anonymous forces beyond his comprehension or control. In literary technique, his work has the qualities both of expressionism and of surrealism. Kafka’s lucid style, blending reality with fantasy and tinged with ironic humour, contributes to the nightmarish, claustrophobic effect of his work. Like in his famous long short story â€Å"Metamorphosis† where Gregor Samsa, a hardworking insurance agent, awakens to find that he has turned into an enormous insect. Rejected by his family, he is left to die alone. Simulating the situation in his own home, it seems that Kafka based Gregor around himself. Mr. Samsa also seems to be represented as Hermann Kafka, Franz’s own dominating father. Kafka was heavily influenced by religion. As a Jew in his time, there were huge effects of anti-Semitism on their race, although Hitler’s rule over Germany and his terror-regime over the Jewish at the time was later on in the 1930’s, Kafka probably would have faced racist remarks and cruelty towards him and his work. As the son of an assimilated Jew who held only perfunctorily to the religious practices and social formalities of the Jewish community, Kafka was German both in language and culture. The absurdity of this social and cultural position created an ambiguous reality for Kafka, often more hallucinatory than realistic. Steven Berkoff was born into a family of Russian Jewish immigrants, and was born in the East End of London on the 3rd August 1937. During World War 2, in 1942 he was evacuated to Luton to avoid bombing. When he was 14 years old his family moved to the USA. This gave him the vision to see where he wanted to go and what he wanted to do in life. Moving back to Britain, he finished school, saved up enough money and went to France at the age of 19 to study the art of mime. Upon returning to London in 1968 he formed the London Theatre Group. It was in 1969 that Berkoff remade Kafka’s Metamorphosis. In 1976 he married his second (and present) wife, Shelley Lee. With the London Theatre Group, Berkoff attempted to create something unique. The London Theatre Group prided itself with trying to cover all forms of theatre. They wanted to be everything. They called their work a â€Å"fusion of elements†. Their main aim was to shock the audience. There were no set rules to Berkoff’s theatre. It was a mixture of many kinds of theatre, influenced by many people. The London Theatre Group wanted people of all social backgrounds to come and see their plays. Another thing they tried to do was to move away from conventional theatre, and use different ways of using the stage and positioning the audience. In The Penal Colony, The Trial and Metamorphosis were three plays of Kafka’s that Berkoff remade. Other plays the London Theatre Group has performed include Macbeth, Miss Julie versus Expressionism, Agamemnon, The Fall of the House of Usher, East, Greek, Hamlet, Decadence, West, Lunch, Actor, Harry’s Christmas, Kvetch, Sink the Belgrano!, Salome, Acapulco, Brighton Beach Scumbags, Dog, Storm und Drang, Dahling you were Marvellous, Massage, Shakespeare’s Villains, The Messiah. The Bow of Ulysses, Ritual in Blood and The Secret Love Life of Ophelia amongst many others. He also starred in many movies such as A Clockwork Orange and Rambo. He usually played the villain, but the main reason for his film roles was to fund his theatre productions. Berkoff was an atheist, explaining his wish to attract people of all social masses to see his plays. He never uses religious effects in his plays to avoid any conflict of cultures. Brecht was an influence of Berkoff. Brecht didn’t want to get involved with an audience. Another influence was Peter Brook, an expert of slapstick. Stanislavski believed in naturalism, the opposite of Brecht, and yet Berkoff used elements from both Brecht and Stanislavski in his work. This is shown in Metamorphosis, as without the audience’s sympathies for Gregor, the play would not work. Antonin Artauds was another influence. He was involved in theatre of the absurd. Again, Berkoff uses these ideas, mainly to shock the audience in his productions.

A Friend I Will Never Forget Essay

There are people who you call friends ans ther are some that make you feel special like nobody else in the world. Well, I met somebody like that and there isn’t anybody that I have come into contact with more sweet and considerat like he is. With him the word friends has a totally different meaning. Our genuine friendship isn’t spurious. It is true and genuine. When hard times arise, he comes and lays his firm, manly hands on my shoulders and when I look into his cherubic face,it assures me that everything will be alright. I told him ny utter most deepest secrets that I never told anyone, and he gave me an oath of trust and secrecy that he wouldn’t tell anyone. We’ve been friends for four whole years and our friendshiip has become stronger each year. Wherever he was i was right there with him like an accomplice in a murder. His diligent, stern, upfront attituse attracted me to him because friends like them didn’t take lowness and I like that about p eople. Then, there was a problem. he wasn’t talking as much and his comely appearance changed into a pensive gaze. I often found him in a morose mood and I would share my thoughts and feelings his mind was opaque like a thick wall and it seemed like I was talking to myself. Then breaking the silence I asked him what happened. His face was blank, but he then told me that he was moving to another city far away from here because his parents had gotten a job tranfer. I was motionless, acting the same way he was acting when I first saw him. I saw the tears trickle from his lonely eyes rolling down his black cheeks like snowballs in an avalanche. This then moved me. i could feel the water pouring out of my eyes like a weary dam giving way after the persistent river breaks through. I groped for his hands and we vowed again, like the first vow we had mad when we first decided to be best friends, not to ever forget one another and to write whenever each of us could. I gave hin something that he could remember me by, and he gave me a cherm which read â€Å"FRIENDS LIKE US†. I will keep that charm close to me because it is priceless, and not like any other gift this one is priceless. He was a friend I will never forget. Read more:  Meaning of a Friend in Need is a Friend Indeed

Memorable event in my life Essay

Very often people don’t remember their day-by-day routine, but if something unusual or extra ordinary happens. It can be memorable and remarkablefor the rest of their lives. For me, such remarkable event was the light show of dancing fountains. I saw this show for the first time when I was 10 years old. Since that time I saw shows like that several times, but the feelings of the very first time are still in my haert and they are unforgettable. The show had to start during sunset, and since it was arranged on the bank of the rive on a hot summer day everything around bacame pink. Trees, river, air, people around -everything was paintad with a tender pink colour. That day was extremely hot but in the evening the air turned to be fresh and clean. The blowing breeze was very pleasent. The show was delayed. At first we were nervous about that, but now I understand that it was planned ahead and we were really lucky to see the sunset. Very soon it became darker and at last the show started. The show was accompanied by modern music and the fountains really danced and people danced too. Everybody was so excited! I convinced my freind to go with me, which was not easy because she didn’t want to join that â€Å"crowd†( as she called all the people at the show). But thanks to that evening we becam e much closer and that was an event we remember and recall very often. I would recimmend to those who didn’t see dancing fountains to have a chance and see them! It was an unforgettable, remarkable event.

Labor studies Research Paper Example | Topics and Well Written Essays - 2000 words

Labor studies - Research Paper Example The body gets into the resolution of disputes over the foreign market access and on the issues that influence the trade patterns between the signatories (Howse 134). All these are done with the intent of improving the lives of the people in these regions through free and fair trade between the countries. The objective to improve the lives of people on the trade links and platforms by the WTO are based on the efforts to ensure full employment to the people and regulation of the labor standards. The body was formed by the world laborers who wanted to improve the living standards of the workers through the establishment a candid and sound body to advocate for the rights of the laborers. The WTO has the power to review the laws of a nation which promote the unfair treatment of the workers. These laws are reviewed and various issues addressed so that the workers’ rights are advocated for. Through this mechanism, the WTO advocates for the lower wages for the workers. The organization also strives to meet the demands of the laborers on the issues linked to the labor rights and the free trade agreements and negotiations (Howse 131). Ideologically, it is proved to be wrong and unfair when the producers of the developed industrial countries compete with the imports from the nations with the low wage rates and poor labor standards. The economic effects of the unfavorable competitions are likely to lead to comparative disadvantages to the low wage-rates countries and their workforce. The general objective of the WTO in relation to the improvement of the living standards of the workers has been met through a number of actions in trying to protect the rights of the workers (Powell 91). The World Trade Organization has used the following strategies to realize the objective of creating the conditions of lower wages and the improvement of the lives of workers worldwide: The linking of labor rules is a method that has been used by the WTO to improve the

Modular Integrated Manufacturing Systems (MISS) Essay

Modular Integrated Manufacturing Systems (MISS) - Essay Example This means they have to increase efficiency in the manufacture of their products, maintain good quality and make reasonable profit just to stay ahead of the others in the game. With this in mind, SMEs is embracing methods of improving manufacturing through different methods among which specialized designing and modular designing. Unlike specialized designing which is customized for a specific SME, modular designing involves the combination of standard components together to form a complete system that functions as desired by the manufacturer. This method offers a variety of options for the SME to choose from since standard components are in abundance in the market, thus making many modular designs available. However, one must research which of the many is best suited for the business. The best way to solve this is developing a Modular Integrated Systems Strategy (MISS) framework to help in the selection. This paper will look at the best way for SMEs to integrate formulation of a manu facturing strategy through MISS. Given that there are several types of modular design methods, only six of them are considered as standard. These include component sharing, component swapping, cut-to-fit mix bus and sectional modularity as illustrated in the figure below. All these forms of modularity are visible in our day to day lives in their simplest forms. Workmen’s tool kits with drills, sanders and jigsaws are one example. In terms of component sharing modularity, these tools are designed to use the same battery pack between them and the drill head being switched for a sander is an example of component swapping modularity. Bus modularity is used in the communication system of telephones through switchboards and cut-to-fit in the tailoring industry for custom fit clothes. The best example of sectional modularity is best brought out by the LEGO Â ® Company in making blocks that stack in any direction (The Daily Module, 2014). These forms of

Evidence Based Practice Article Example | Topics and Well Written Essays - 750 words

Evidence Based Practice - Article Example It was intended to identify the following issues at this moment divided into general objective and specific objectives under such subheadings. There exist modifiable and non-modifiable risk factors in addition to other factors contributing to the prevalence of Ventilated-Associated Pneumonia with modifiable risk factors being; education of personnel, surveillance and reporting, transmission prevention, and modification of host risks. It was realized that education of personnel regarding the ventilator-associated pneumonia reduction strategies reduces the incidence of the same (Coffin, 2008). It was found out that Surveillance and reporting of ventilator-associated pneumonia to certain extend help to track and identify the major causes of Ventilated-Associated Pneumonia. Vaccinations of all healthcare workers and high-risk peoples in the community is a priority in the prevention of community-acquired and healthcare-acquired pneumonias especially after it was realized that the prevention of transmission of pneumonia from person-to-person is a major modifiable risk factor that could be achieved by proper hand-washing and use of gloves and gowns. Modification of host risks was also found to reduce Ventilator-Associated Pneumonia. This includes; increasing host defenses against infection and prevention of aspiration, as well as the use of noninvasive positive-pressure ventilation. The latter was also found to help in reducing the incidence of Ventilator-Associated Pneumonia. It was also found that an oral intubation route is preferred over nasal intubation to prevent sinusitis and decrease the risk of contracting in most hospitals (OKeefe-McCarthy, 2008). Supporting and maintaining a patients head-of-bed angles at 30 to 45 degrees or higher could be a good preventative strategy against aspiration of gastric contents. This plus the use of turning or

Environmental Science Research Paper Example | Topics and Well Written Essays - 250 words

Environmental Science - Research Paper Example This power is not limited to controlling the face of our own government through consistent, record-breaking, campaign contributions, but also the fate of millions of people and the planet itself through jobs, resource exploitation, pollution, working conditions, energy consumption, forest destruction, and so on. Make no mistake, these new power centers are not democracies. We don’t vote for the CEO’s or the policies (unless we are rich enough to be significant shareholders, who are informed enough to know what’s going on, and compassionate enough to care about more than just personal profit), yet our destinies are increasingly left in their hands. The Solution: As these power centers shift, we must shift our own voices if we wish to be heard. As citizens, on average, we might vote once every four years, if at all. As consumers, we vote every single day with the purest form of power †¦ money. The average family spends around $18,000 every year on goods and se rvices. Think of it as casting 18,000 votes every year for the kind of world you want to live in. Unfortunately, as difficult as it is to find good, solid information on candidates during an election year, it’s often even harder to find good, solid information on corporations.

Project Coursework Example | Topics and Well Written Essays - 750 words

Project - Coursework Example This organization was founded back in 1902 and together with its subsidiaries; it engages is production, marketing and distribution of non-alcoholic beverages, most of which belong to the Coca Cola Company. The CCBCC trades in sparkling beverages like energy drinks, and still beverages such as bottled mineral water, tea, ready to drink coffee, juices, enhanced water as well as sports drinks. The beverage agreement under which it operates is the cola agreement and the allied beverage agreement that allows the company to produce distribute and market the sparkling beverage products of the COCA COLA Company in specified regions. This company sells and distributes its products directly to retail stores and other outlets. Food markets, institutional accounts, and vending machine outlet are some of the outlets served by this company. The bottling rights used by this company were issued to it directly by the Coca Cola Company to bottle in the area covering North Carolina, South Carolina and West Virginia. It also covers some parts of Alabama, Mississippi, Kentucky, Virginia, Pennsylvania, Tennessee, Florida and Georgia. This company has fulltime employees that amount to 5,000 and part time employees amounting to 1,500. The total number of employees in this company is about 6,500. The top leardership of the company is composed of the Board of Directors whose members are together with; J. Frank Harrison (Chairman of the Board and the Chief Executive officer), Henry W. Slint (President, COO, Secretary and Director), William H Jones (Independent Director) , Morgan Harrison Everett (Director and Director Community Relations), and James H. Morgan (Independent Director) (Nasdaq, 2014). The Coca Cola Bottlers Consolidated operates under the consumable goods industry under the soft drink sector. This industry is filled with several competitors; some produce consumables that are not actually soft drinks; hence are in different sectors but within the same industry. At the

History of Modern Painting Essay Example for Free

History of Modern Painting Essay The rise in popularity of primitivism can be united with two other prevalent forces in Europe during the late 19th century, theology and industrialization. Naturally dissatisfaction with European life increased, steeped in centuries of monarchies, wars, feudal wars, and multiple revolutions. Christ symbols, towering church steeples, and scads of spiritually historical iconography permeated nearly all of the Europe, even while its principles waned. Meanwhile, Europe began to feel the effects of its going industrial centers. In the 1860s, Paris radically rejuvenated itself under Napoleon III and Haussmann’s city restructuring. Apartments, streets, transportation, and commerce were all restructured, becoming new, uniform, sleek, and systemized. Conditionally, primitivism is understood as the ‘other’ through Western perception. This implies that outsiders to Europe are different inherently, and deserve special attention. While Europe idolizes themes of cleanliness, efficiency, and puritan values, the ‘other’ offered an escape into a world that was perceived as exotic, mystically spiritual, and entirely natural. In â€Å"Avant-Garde and Kitsch,† Clement Greenberg says that avant-garde criticism â€Å"has not confronted our present society with timeless utopias, but has soberly examined . . . the forms that lie at the heart of every society. † Vincent Van Gogh, in an attempt to recover simplified realism, focused on less urban subjects. He moved to south France and began painting provincial scenes using thick impasto paint application. Paul Gauguin joined Van Gogh to establish the Studio of the South in Arles in 1988; however, even this is not removed enough from modern Western values. Gauguin had â€Å"studied medieval art (sculpture, tapestries, and stained glass), Primitive woodcuts, and certain types of exotic art which he had seen at the World’s Fair of 1889. † Comparatively, the Western projection of art appeared to him dystopic, and he sought renewal in submersing himself in Tahitian culture. Warily, Gauguin traveled to a country under French rule at the time, guaranteeing him ‘safe’ primitivism than un-Colonized areas. In Tahiti, Gauguin painted with no shaded areas of depth and rounded, blunt features, loose applications of representative color, as seen Maternite II. All this, added with mythical looking mist and bare women give a sense of pastoral serenity of antiquity, while also remaining distinctly different than the European spectator who enjoyed the painting. The women are all dark-skinned and blissfully exposed, while engaging the viewing to partake of the serenity of the scene. Gauguin used Primitive representative techniques, by favoring simplified, unenlightened forms or expression. As Imperialism extended the relations between Europe and civilizations that were previously untouched by European ideology. Simplified, organic forms of nature and natural life were fluidly exposed to European culture, including Gauguin’s paintings. It was completely antithetical to anything appreciated in the West in form, staging, or perspective. Another feature of Westerners embracing primitivism can be found in Samuel Butler’s novel Erewhon. In the utopia/dystopia world of Erewhon there is a complete absence of machines, simply because any variety of them could prove potentially dangerous. This novel was published at a time when industrialized nations began relying more on machines in industry, and features an extreme alternative that demonstrates the allure of the Primitive who live the ‘other’ lifestyle. Those who see modern Western life as a dystopia can find its ultra alternative in the Primitive. Thus artists flee for simpler, idyllic or virginal locals, consequently implying that something is inherently wrong with the Europe, its industry, theology, and ideology. References: Greenberg, Clement. Art and Culture: Critical Essays. Boston: Beacon Press, 1971. Read, Herbert. A Concise History of Modern Painting. New York: Frederick A. Praeger, Inc. , 1957. Schwartz, Robert . â€Å"France in the Age of Les Miserables. † Mount Holyoke College. 4/19/2009 http://www. mtholyoke. edu/courses/rschwart/hist255-s01/mapping-paris/Haussmann. html.

Impact of Audit Quality of Real Earnings Management

Impact of Audit Quality of Real Earnings Management Abstract This study aims to evaluate the influence of audit quality (auditor size and auditor tenure), political connection, and institutional ownership toward real earnings management. Purposive sampling was conducted and 83 manufacturing companies registered in Indonesian Stock Exchange during 2010-2014 were acquired as the samples. For testing the hypotheses, panel data regression random effect model was used. The results showed that auditor size and institutional ownership had positive influence toward real earnings management, while audit tenure and political connections did not influence real earnings management. The control variable testing showed that   leverage and loss had negative influence toward real earnings management, while cash ratio had positive effect towards real earnings management. These result have implication for the investors to pay attention to operating cash flow average, because there is still a possibility of real earnings management, although the company audito rs were from the big-4 auditors. Keywords: real earnings management, audit quality, auditor size, audit tenure, political connections, institutional ownership.. INTRODUCTION Managers can apply accrual earnings management and real earnings management to achieve the desired profit (Fisher and Rosenzwig, 1995; Roychowdhury, 2006). The real earnings management is impose bigger long-term costs, because it has negative consequences toward future cash flow which reduce firm value (Roychowdhury, 2006; Cohen et al., 2008; Cohen and Zarowin, 2010). Graham et al., (2005) and Cohen et al., (2007) clarify that the reasons why a company using real earnings management is to avoid auditors and regulators detection. The real earnings management is more difficult to detect because it is almost similar to a companys operational activity (Kim et al, 2010). Becker et al. (1998); Johnson et al.( 2002); Balsam et al.,(2003); Chen et al. (2011), and Inaam et al. (2012)   showed that audit quality (auditor size and auditor tenure) reduce accrual earnings management. Therefore, companies that want to conduct earnings management will shift from accrual earnings management to real earnings management (Chi et al., 2011). Auditor size positively affect real earnings management (Chi et al., 2011; Inaam et al., 2012). Meanwhile, Nihlati and Meiranto (2014) showed that the auditors size negatively impact real earnings management. Chi et al. (2010) found that auditor tenure had positive influence toward real earnings management. While Inaam et al.(2012), Herusetya and Pujilestari (2013) found that auditor tenure did not affect real earnings management. Inaam et al., (2012) conducted a research about the influence of audit quality toward the real earnings management in Tunisia and suggested that the future research can include political connection and institutional ownership as independent variables. Pollitically connected companies have bad reporting quality (Chaney et al., 2010). Meanwhile, Batta et al. (2014) found that political connection positively affect the reporting quality. The phenomena of pollitically connected companies in Indonesia is state-owned enterprises became disorganized after were interfered by political parties (Muqoddas, 2012). Indonesian Corruption Watch data showed that there were 48 legislators who were entrepreneurs that were exposed for corruption case (Gabrillin, 2014). Shleifer Vishny (1986); Bathala et al. (1994); Velury Jenkins (2006); Mehrani et al. (2016) showed that institutional ownership reduce accrual earnings management. The institutional investors monitoring toward managerial process and accounting information accuracy are stronger. For avoiding detection by the institutional investors, companies will shift from accrual earnings management to real earnings management. The aim of this research is to evaluate the influence of audit quality, political connection and institutional ownership toward real earnings management. This study contributes in adding political connection and institutional ownerships as independent variables, as suggested by Inaam et al. (2012). Up to now, studies about real earnings management in Indonesia are rarely conducted and, if any, they have not correlated political connection and institutional ownerships toward the real earnings management study yet, so this study will fill in that gap. As the structure of this paper, literature review and hypotheses development will be discussed on the next part. The research method will be discussed in the third section. This is followed by result and discussion and the final section concludes the study. LITERATURE REVIEW AND HYPOTHESES DEVELOPMENT Auditor Size and Real Earnings Management Earnings management can be applied through accrual and real activities (Roychowdhury, 2006; Zang, 2007; Cohen and Zarowin, 2010). The methods of real earnings managements are sale manipulation, overproduction, and reducing discretionary expenses (Roychowdhury, 2006). DeAngelo (1981), Becker et al. (1998) and Krisnan (2003) found that big size auditors   have better audit quality   than small auditors.   The Big-4 auditors is considered to be more competent than the non Big-4 auditors if seen from their education, training, and experience (Amijaya and Prastiwi, 2013), their independencies (Zou and Elder, 2003) and their good reputation (Christiani and Nugrahanti, 2014). Big-4 auditors competency will ease the earnings management detection. Therefore, companies tend to choose real earnings management, so it will be more difficult to be identified. Cohen and Zarowin (2010), Chi et al. (2011), Inaam et al. (2012) found out that auditor size positively influences real earnings manag ement. H1: Auditor size has positive influence toward real earnings management. Auditor tenure and Real Earnings Management Auditor tenure is the number of years of an auditor being assigned by a company (Myers et al., 2003). The longer engagement duration, the higher auditors knowledge about that company, so it ease in detecting earnings management (Giri, 2010). The company will shift from accrual earnings management to real earnings management so that it will not be detected easily. The real earnings management tends to be out of the auditors supervision (Chi et al., 2011) and it will be hard to detect because it is almost the same as companys daily operational activity (Kim et al., 2010). Cohen and Zarowin (2010) and Chi et al. (2011) found that auditor tenure has positive influence toward real earnings management. H2: Auditor tenure has positive influence toward real earnings management. Political Connection and Real Earnings Management A company can be called politically connected if the biggest shareholder (has minimum 10% of voting rights) or top officers serves as the parliamenterian, minister, or has close relation with a politician or political party (Faccio, 2006). A company which has political connection will get the benefit such as capital allocation (Fisman, 2001; Goldman et al.,2010), better business opportunities (Fisman, 2001), and bailouts from the government (Faccio et al., 2006). If a company is not able to maintain its reputation and profit, It will loose special previlege from political connection (Braam et al., 2015). For increasing their performance, the companies tend to perform real earnings management. Earnings management detection would lead decreasing in companys reputation, increasing in political cost and the companys external interventions (Watss and Zimerman, 1990; Faccio, 2006; Ramanna and Roychowdhury, 2010; Kothari, 2012). For avoiding that detection, the company will shift the accrual earnings management to real earnings management. Chaney et al.,   (2011) found out that politically connected companies tend to conduct earnings management. H3: Political connection has positive influence toward real earnings management. Institutional Ownership and Real Earnings Management Institutional investors generally have a big number of shares, so they carry out strict monitoring to the companies performance and   companies information quality (Velury and Jenkins, 2006; Pound, 1988; Shleifer and Vishny, 1986). Bushee (1998) and Potter (1992) found out that institutional investors were too focus on the short-term performance, so they force the managers to achieve that short-term profit. For improving their performance and for avoiding the detection from institutional investors , the managers will prefer real earnings management than accrual earnings management. H4: Institutional ownership has positive influence toward real earnings management. RESEARCH METHODOLOGY Samples and Source of Data This study used the manufacturing companies listed in Indonesia Stock Exchange during 2010-2014 periods. The criteria for purposive sampling method are the companies published annual report sequentially during that periods and the annual reports were finished on the December 31st. There were 83 companies were selected as the samples, so there were 415 firm year observations. The annual reports acquired from the Indonesia Stock Exchange website. The political connection data were acquired from (1) annual report and tracing down the Board of Directors and Board of Commissioners biography from the sites in Google, (2) the Indonesian Republic National Portalwebsite (indonesia.go.id), the Indonesian Republic House of Representative website (www.dpr.go.id), and Tokoh Indonesia Indonesian Leaders (www.tokohindonesia.com). Variables Real Earnings Management (Dependent Variable) Abnormal Cash flow from operation will be used as proxy of real earnings management. When the companies apply real earnings management, the average of   CFO will be negative (Roychowdhury, 2006; Chi et al., 2011., Inaam et al., 2012 and Ratmono, 2010). CFOt= operating cash flow of company i in year t At-1= the total asset of company i in t-1 year St= the total sales of company i during year t ÃŽÂ µt= abnormal cash flow from operation (regression residual, real earnings management proxies, REM) Independent Variables Political connection, auditor size, auditor tenure and institutional ownership are the independent variables. Table 1: Independent Variables Measurement Independent Variables Measurement Political Connection ( Political connection variable will be measured by calculating the number of Board of Directors and Board of Commissioners, both the chiefs and the members who are also the House of Representative members, ministers or vice ministers, or related to prominent politicians and political party members (Braam et al., 2015) Auditor size (AUDSIZE) A Dummy variable, 1 if the firm was audited by a Big 4 auditor, 0 otherwise (Chi et al., 2011; Inaam et al., 2012.,Christiani and Nugrahanti, 2014). Auditor Tenure (TENURE) The number of engagement years or auditing period assigned in which the auditors from the same Public Accountant Firm conduct audit engagement to the auditee during 2010-2014 periods (Chi et al., 2011; Inaam et al., 2012) Institutional Ownership (INSTOWN) The percentage of shares owned by the institutional investors (Velury Jenkins, 2006; Mehrani et al., 2016; Wiranata and Nugrahanti.,2013) Control Variables Leverage, company loss and cash ratio were used as control variables in this study. Leverage/ LEV (the total debt/ the total asset) positively influence the REM (Herusetya and Pujiletari, 2013). The loss of the company is measured using a dummy variable, 1 if company has net loss and 0 otherwise (Herusetya and Pujilestari, 2013). One of the reasons why a company applies real earnings management is to cover up the company loss (Roychowdhury, 2006). Cash ratio (CCE) is the ratio of the cash and cash equivalents toward the total asset (Herusetya and Pujilestari, 2013). The higher CCE ratio, the faster companys cash flow, so it will ease the manager in utilizing the available cash to have earnings management (Herusetya and Pujilestari, 2013). Regression Model Panel data regression analysis was chosen to perform the hypotheses testing because this study used data combination of time series and data cross section (Winarno, 2015). Hypotheses H1, H2, H3, H4 and control variable in this study will be tested using empirical model as follows: RESULT AND DISCUSSION Descriptive Statistics Table 2 below showed descriptive statistics used in this study. Table 2 Descriptive Statistics (Pooled Sample, n= 415) Variable Mean Maximum Minimum Std .Deviation REM -0.006352 0.659900 -1.217470 0.188328 POLCN 0.245783 2 0 0.468655 AUDSIZE (dummy variable) 1 0 0.485552 TENURE 2.554217 5 1 1.381844 INSTOWN(%) 70.4841 100 0 19.61332 LEV 0.470906 4.189190 0.000265 0.321157 LOSS (dummy variable) 1 0 0.339475 CASH 0.102345 0.500295 0.000078 0.122287 From 415 firm years, 157 companies (37.8%) used the big-4 auditors and 258 companies (62.2%) used the Non-Big 4 auditors. Besides, there were 55 companies (13.3%) reported a loss. Real Earnings Management (REM) Testing Wilcoxon Signed Ranks Test was conducted to confirm whether REM are validly applied in the sample companies.   The result of this test are presented in appendix 1. If the average abnormal CFO was negative, the companies were assumed to apply REM in operating cash flow (Oktorina Hutagaol,2008). The Wilcoxon Signed Ranks Testing result showed that the mean of abnormal CFO was -0.006352 and its significance value was 0.046, so it was confirmed that those companies applied REM through operating cash flow. Panel data Model Testing Chow Test and Hausman Test for determining the appropriate estimation method were presented in appendix 2. Based on the Chow Test and Hausman Test results, the estimation method applied in this study was panel data regression using random effect model. Hypotheses Testing The results of hypotheses testing using panel data regression random effect model within 5% alpha level were presented in Table 3. Table 3 Hypotheses Testing Results Variable Expected sign Coefficient Probability Conclusion Intercept -0.077146 0.0997 AUDSIZE + 0.084373 0.0031*** H1 accepted TENURE + -0.008594 0.0968 H2 rejected POLCN + 0.001902 0.9380 H3 rejected INSTOWN + 0.001100 0.0372** H4 accepted LEV + -0.075769 0.0071*** LOSS + -0.067431 0.0083*** CASH + 0.268174 0.0043*** Dependent variable        Real earnings management (REM) R-squared                           0.119266 Adjusted R-squared 0.104118 F-statistic                           7.873503 Prob(F-statistic)              0.000000 **significant on alpha 5% ***significant on alpha 1% Auditor Size and Real Earnings Management The H1 testing shows that auditor size positively influence REM. This result is in line with Chi et al. (2010), Cohen and Zarowin (2010), Inaam et al. (2012), Nihlati and Meiranto (2014). The big-4 auditors are assumed to have better skills compared to non big-4 auditors, regarding from their educational backgrounds, trainings, and experiences (Amijaya and Prastiwi, 2013), their independencies (Zou and Elder, 2003) and their good reputation (Christiani and Nugrahanti, 2014).   The big-4skills will ease the auditors in detecting the accrual earnings management. Hence, companies will cover up the earnings management from the   auditors and prefer to apply real earnings management. Real earnings management is harder to be identified than accrual earnings management since it is almost the same as the companies daily operational activity (Kim et al., 2010, Graham et al., 2005; Gunny, 2010; Badertscher, 2011). Auditor tenure and Real Earnings Management The H2 testing result shows that auditor tenure did not had an effect toward REM. This result consistent with Inaam et al.(2012), Herusetya and Pujilestari (2013), Nihlati and Meiranto (2014). Gul et al. (2009) categorized the audit placement period into three categories, the short term (2-3 years), medium term (4-8 years), and long term (9 years).   Table 2 show that auditor tenure average is 2.5 years, and the short auditor tenure had not been able to influence real earnings management. By limiting auditor tenure, there will be a gap between the auditor and the company. In order to verify a company, auditors had to identify in advance the companies characteristics and managements, and it usually took quite a long time (Kono and Yuyetta, 2013). Amijaya and Prastiwi (2013) stated that why audit tenure did not have any influence toward earnings management was the auditors incapability in identifying earnings management. Political Connection and Real Earnings Management Based on Table 3, it can be seen that political connection did not had an effect toward REM. This result is in contrast with Braam et al. (2015). Political connection did not had an effect toward real earnings management because the numbers of political connections in the samples was few, which was 27.71% (23 out of 83 companies). There were only one person in board of directors and board of commissioners that were involved in political connection, so political connections did not influence real earnings management. Institutional Ownerships and Real Earnings Management The H4 testing result indicates that institutional ownerships positively influence REM. The institutional ownerships mean was 70.48%. Institutional investors who had a big number of shares will strictly monitor companys performance and companys information quality (Velury and Jenkins, 2006; Pound, 1988; Shleifer and Vishny, 1986). The strict monitoring made the companies that want to apply earnings management shift from accrual earnings management to real earnings management. Institutional investors were too focus on short term performance, so they urged the managers to fulfill that short term profit (Bushee,1998; Potter, 1992). For increasing their performance and for avoiding institutional investors detection, the managers would prefer real earnings management to accrual earnings management. Leverage, Company Loss, Cash Ratio and Real Earnings Management The testing results of control variables show that leverage negatively influenced REM. If a company has high levels of debts, it has to pay principal and high debt interest. The obligatory of those payments limit managers in using cash flow, including for real earnings management (Zamri et al.,2013).The company loss negatively influences REM. This finding is in line with Herusetya and Pujilestari (2013) and Roychowdhury (2006). When the company reported positive earnings, the company was assumed that they were covering up the loss through REM. If the company reported negative earnings, the company would be assumed that they did not apply REM, and the company was considered to not cover up the loss (Herusetya and Pujilestari, 2013). Cash ratio positively influence REM. The higher cash ratio, the better companys liquidity, so it would ease the managers in utilizing the provided cash for real earnings management (Herusetya and Pujilestari, 2013). CONCLUSION Although a study about audit quality and real earnings management has been conducted before, this study contributes in adding new independent variables, which are political connection and institutional ownerships. The testing results show that the auditor size and institutional ownerships can increase real earnings management. Meanwhile, audit tenure and political connection do not influence real earnings management. The testing toward control variables showed that leverage and company loss negatively influence real earnings management, while cash ratio had positive influence. The applied implication of these result is the investors need to see the operating cash flow average , because there is still a possibility of real earnings management, although the company auditors were from the big-4 auditors. The limitation of this study was a few number data of political connection although depth investigation had been carried out by looking at the name of legislative members/ ministers and vice ministers/ kinships to members of political parties. For the future study, the political connection criteria can be added by including the Indonesia National Forces retirees or ministry officials (for example the secretary general, directorate general, staff member of ministry, assistance of ministry). 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