Wednesday, May 6, 2020
Coca-Cola International Business Strategy for Globalization
International Trade Academic Research Conference (ITARC ), 7 ââ¬â 8th November, 2012, London.UK. COCA-COLA: International Business Strategy for Globalization Michael Ba Banutu-Gomez William G. Rohrer College of Business, Rowan University, USA Key Words International Differentiation Strategy, Global Strategy, International Marketing Strategy, Culture in International Marketing Strategy, Coca-Cola Strategy, International Distribution Strategy, Choosing Distributors and Channels, The Challenge of Distribution, Hidden Costs And Gains In Distribution, International Collaborative Strategy, International Labor Relations and Management Strategy, and International Diversification Strategy. Abstract The purpose of this research was to analysis theâ⬠¦show more contentâ⬠¦It also may be referred to as segmentation strategy. Using this strategy, a manufacturer will introduce different varieties of the same basic product under the same name into a particular product category and thus cover the range of products available in that category. There are several ways a firm can differentiate itsââ¬â¢ products. We focused on two aspects of this; branding and cost leadership. The American Marketing Association defines a brand as a name, term, sign, symbol or design, or a combination of them intended to identify the goods and services of one seller or group of sellers and to differentiate them from those of other sellers. The objectives of successful branding include; delivering the message clearly, confirming your companyââ¬â¢s credibility, connecting to your target prospects emotionally, motivating the buyer, and establishing user loyalty. For example, a soda company that offe rs a regular soda, a diet soda, a decaffeinated soda, and a diet-decaffeinated soda all under the same brand name is using a differentiation strategy. Each type of soda is directed at a different segment of the soda market, and the full line of products available will help to establish the companys name in the soda category (Lake, 2010). Another aspect of the differentiation strategy is cost leadership. With this strategy, theShow MoreRelatedGlobalization Promoted The Development Of Productive Forces1037 Words à |à 5 PagesGlobalization promoted the development of productive forces. ââ¬Å"Globalization may be defined as the integration of the world s people, firms and government. In the modern context, globalization is usually the result of closer ties in international trade, known as bilateral trade agreements. The WTO and NAFTA are two examples of such bilateral trade agreements. With such agreements, cross-country investment increases. This increase in investment is aided by the increase in information technology andRead MoreThe Influences of Globalization Essay1397 Words à |à 6 Pages The influences of globalization can be felt in every city around the world. Technology has enabled individuals as well as organizations the ability to immerse themselves into another culture virtually at the speed of light. Understanding of different societies and cultures has become one of the leading processes of business. Primarily there has been a greater focus on understanding the various cultures because of its ability to affect business on a global scale. Nevertheless, organization suchRead MoreGlobalisation and the Coca-Cola Company1379 Words à |à 6 PagesGlobalization and the Coca-Cola Company Introduction Today, Coca-Cola is one of most well-known brands in the world. This company has continued to gain momentum and growth, capitalizing on the rapidly expanding beverage industry and ranking as the largest beverage company in the world. With its push for global market share, Coca-Cola now operates in over 200 countries with over 84,000 suppliers. Currently, over 70% of Coca Colaââ¬â¢s business income is generated from non-US sources (Coca-ColaRead MoreCoca-Colas Business Strategies1548 Words à |à 6 Pagesï » ¿Introduction: The Coca-Cola Company The Coca-Cola Company is the worlds leading manufacturer and distributor of a wide range of beverage products. It is an American based multinational corporation that manufactures, distributes, and promotes soft drinks, fruit juices, energy and sports drinks, yogurt drinks, mineral water, coffee, tea, and soy-based beverages. Founded in 1886, the Coca-Cola Company currently offers almost 3,500 products under 500 brand labels. The most famous products of theRead MoreMarketing Analysis : International Marketing1340 Words à |à 6 Pagesfaster communication high end technology ,improved transport system are making international market more approachable. When businesses looking for global position then hunger give them brand awareness and cost effectiveness. The main process of international marketing is start from the domestic marketing to international marketing and after that try to reach global marketing. Global marketing always refers to the globalization. When its about identical product standardization is important which meansRead MoreCoca Col The Largest Beverage Company1624 Words à |à 7 PagesCoca-Cola has capitalized on the rapidly expanding beverage industry in the United States and has successfully infiltrated the gobal market where 70% of its revenue is reported. This journey into globalization has the company viewed as the largest beverage company in the world. In 2011, Business Insider reported that 3.1% of beverages consumed around the world is a product of Coca-Cola and/or its subsidaries. Currently, Coca-Cola operating segements are North America, Latin America, Europe, AfricaRead MoreThe Principles Of Global Marketing1632 Words à |à 7 Pagesmarketing, which is a theory about the worldwide merchandising strategy, establishes the basement of marketing. As globalization is combined with diverse cultures from the whole world, costumers have different demands which have to achieve by businesses. In addition, the strateg y of global marketing is necessary for companies to develop new markets. This assignment will firstly explain what global marketing is. After that, it will confer strategy of global marketing in 4Ps (product, price, place, promotion)Read MoreThe Globalization Of A Multinational Corporation1725 Words à |à 7 Pagescorporation is a corporation that does business in two or more countries. It has its home base in its own country, but has branches or subsidiaries in other countries. Their home base is the companyââ¬â¢s identity. For example Toyota is Japanese even though it operates in the United States. With modern technology and improvement in communications, transportation and infrastructure, corporations are venturing beyond national boundaries in the pursuit of business opportunities. Their size provides themRead MoreCoca Col Strategic Expansion Of Businesses2291 Words à |à 10 Pages UNGC Coca-Cola Stephany Kim shstephk@gmail.com N/A N/A UNGC: Strategic Expansion of Businesses Countryââ¬â¢s Relationship/History to the Topic: In 1886, Dr. John S. Pemberton and his partner Frank M. Robinson created a distinctive tasting soft drink that shortly became known as ââ¬Å"Coca-Cola.â⬠The new beverage quickly spread throughout Atlanta, Georgia, under the leadership of businessman Asa G. Chandler (ââ¬Å"Coca-Cola Historyâ⬠). At the turn of the century, Coca-Cola started expanding throughout the countryRead MoreMarketing Strategy Of Coca Cola1664 Words à |à 7 PagesMarketing Strategy comprises of many components which are associated with each other and incorporate a company s publicising goals. Coca-Cola is a foremost example for successful marketing brand that is known and adored all over the world. The origin of a strong Marketing Strategy consists of a proper analysis, exploring all important factors which are required to achieve a desired target. I explore my knowledge of interest to know the effectiveness of the strategies used by a coca cola company to
Romantic Traits in the 19th Century Realistic Novel Free Essays
string(84) " be considered as connected with romanticism, is main heroââ¬â¢s name ââ¬â Heathcliff\." Romantic Traits in the 19th century Realistic Novel Great changes were brought into the world during the 19th century. Britain was transformed by the industrial revolution. In 1801, only about 20% of the population lived in towns, by 1851 the figure had risen to over 50% and by 1881 already about two thirds of the population lived in towns. We will write a custom essay sample on Romantic Traits in the 19th Century Realistic Novel or any similar topic only for you Order Now By the late 19th century factories were common and most goods were made by machine; it was the time of inventions and discoveries. In addition to the industrial revolution, flourished ââ¬Ëintellectual revolutionââ¬â¢ introducing changes in thinking, brought about by changes in society.The educational system was improved and grew better; the organization of the working class gave the possibility to be elected in Parliament. Democracy started to take place, and due to the political and cultural background also the view of life started to change. The age of realism initially started in France, as realisme, in English literature entering first in 1830s with the period of Early Victorian fiction and continuing till the end of the 19th century. The literature of that time gives reader an insight into the very situation of that time. Gradually increased the popularity of books and literatureââ¬â¢s greatness was both quantitative, andaqualitative. Realism is widely defined as ââ¬Å"the faithful representation of realityâ⬠, attempting to focus on truthful representation of everyday life, in the first place, among the ordinary people ââ¬â middle or lower class society, without romantic idealization or dramatization. Realism is based on showing life as it is ââ¬â unvarnished, in contradistinction to romanticism that prospered before the age of realism, treating life in a romantic manner and displaying emotions, feelings and personal experience.On the whole, realism avoids romantic and fantastic elements, exaggerations, thereby providing the reader with descriptions of lifeââ¬â¢s verisimilitude, psychological approach and characters. The main characters of the realism literature are not supernatural heroes, but ordinary people of the lower or middle class, who struggle through their lives, full of everyday problems and difficulties. Events are made to seem the inevitable result of charactersââ¬â¢ choices. Generally speaking, realism can be regarded as a challenging romanticism, for it images life in an absolutely different way than it was showed by the romanticists. A literary work that can be regarded as the best one to mirror life in a most realistic way is a novel. Realistic novel was created as a new type of the literature that developedaduringatheaVictorianaera. Even though the realistic novels are considered to be absolutely different from the romantic ones, some romantic traits can still be found in them. First and foremost, the trait of love and passion that is so very characteristic to the romantic literature likewise can be found in realistic novels.Feelings of love, often being very strong and even fatal, are experienced by various characters. One example is, Emily Bronteââ¬â¢s gothic novel ââ¬ËWuthering Heightsââ¬â¢, that could be described as fully dedicated to passions and unrequited love. The novel has been described as ââ¬Ëone of the most passionate and heartfelt novels ever writtenââ¬â¢, telling about love between two persons of different social status, that has sprung up already in the childhood. Despite the love being strong and continuing through all these years until they were grownups, they are not destinated to stay together.Yet, their love is fulfilled in the next generation by their children and they symbolically remain together forever as in the end of the novel their remainsaareaburiedatogether. Another example of love as a romantic trait can be found in Charles Dickensââ¬â¢s novel ââ¬ËGreat Expectationsââ¬â¢. It is a very enlightening and significant novel also these days, telling about the main characterââ¬â¢s Pipââ¬â¢s efforts to obtain the love of his beloved Estella. Pipââ¬â¢s sufferings, earnings and expectations, as well as his greatfulness, are richly depicted through authorââ¬â¢s language revealing the main characterââ¬â¢s inner world to the reader: [â⬠¦] suffering has been stronger than all other teaching, and has taught me to understand what your heart used to be. I have been bent and broken, but ââ¬â I hope ââ¬â into a abetterashape. ââ¬â¢ Other romantic trait that is worth to mention is the establishment of a romantic hero in Emily Bronteââ¬â¢s ââ¬Å"Wuthering Heightsâ⬠. The romantic hero is called Heathcliff. He is of gipsy origin, being quite different from other people with whom he lives together. Generally it can be said that his nature nd appearance are the main reasons why he is not accepted by the most part of the society. Neighbouring people often consider him to be vainglorious, indecent, rude and even cruel. Yet, he bears in him his inner problems the same way as all the other people and is not able to conceal his love for Catherine: ââ¬ËHe seemed a sullen, patient child; hardened, perhaps, to ill-treatment: he would stand Hindleyââ¬â¢s blows without winking or shedding a tear, and my pinches moved him only to draw in a breath and open his eyes, as if he had hurt himself by accident, and nobody was to blame. ; ââ¬Å"Shake hands, Heathcliff,â⬠said Mr. Earnshaw, condescendingly; ââ¬Ëââ¬â¢once in way, that is permitted. â⬠ââ¬Å"I shall not,â⬠replied the boy, finding his tongue at last. ââ¬Å"I shall not stand to be laughed at. I shall not bear it! â⬠And he would have broken from the circle, but Miss Cathy seized him again. ââ¬Å"I did not mean to laugh at you,â⬠she said; ââ¬Å"I could not hinder myself: Heathcliff, shake hands at last! What are you sulky for? It was only that you looked odd.If you wash your face and brush your hair, it will be alright: but you are so dirty! â⬠She gazed concernedly at the dusky fingers she held in her own, and also at her dress; which she feared had gained no embellishment from its contact with his. ââ¬Å"You neednââ¬â¢t have touched me! â⬠he answered, following her eye and snatching away his hand. ââ¬Å"I shall be as dirty as please: and I like to be dirty and will be dirty. ââ¬â¢ Another feature present in ââ¬ËWuthering Heightsââ¬â¢ that could be considered as connected with romanticism, is main heroââ¬â¢s name ââ¬â Heathcliff. You read "Romantic Traits in the 19th Century Realistic Novel" in category "Papers"His name has a mixed meaning, consisting of two greatly contrasting words: heath and cliff, revealing and symbolizing the two natures of the main character, one being full of love, the other, full of hate. There are also several romantic traits present in realistic novels in a way of symbolic meanings. For example, Charles Dickens in his work ââ¬ËDavid Copperfieldââ¬â¢, that is an autobiographical novel, uses his own initials in inverted manner in the name of David Copperfield. Further, different symbols are also used by Thomas Hardy in his ââ¬Å"Jude the Obscureâ⬠.The scene worth mentioning is where Jude and Arabella have come to a pub and are sitting under the picture of Samson and Delilah. This could be interpreted as a symbol of the history that is repeating in a quite ironical way. Another example of the same novel, is the scene where pigs are being slaughtered, carrying their symbolical meaning as the victims of sacrifices that are given to God. Likewise, such symbolical meanings can be found in Emily Bronteââ¬â¢s ââ¬ËWuthering Heightsââ¬â¢. The way she uses colours, reveals the symbolical meaning of them.Colour black is used in connection with the colonial thinking, giving a scent of something strange and unknown. Likewise, other colours are being used, for example, relating to fire and coal in order to symbolize love and passion. Another highly significant theme in the literature of romanticism can be considered the one about dreams and fantasies. Also this romantic trait can be found in the literature of realism. Emily Bronte peculiarly singles out the meaning of dreams in her novel ââ¬ËWuthering Heightsââ¬â¢,acreatingaanaenigmaticapicture: I began to dream, almost before I ceased to be sensible of my locality. I thought it was morning; and I had set out on my way home, with Joseph for a guide. (.. ) The intense horror of a nightmare came over me: I tried to draw back my arm, but the handaclungatoait[â⬠¦]. ââ¬â¢ Another example, can be found in Charles Dickensââ¬â¢ ââ¬ËOliver Twistââ¬â¢, representing the fantasyââ¬â¢s side of romantic traits: ââ¬ËThe boy stirred, and smiled in his sleep, as though these marks of pity and compassion had awakened some pleasant dream of a love and affection he had never known. Thus, a strain of gentle music, or the rippling of water in a silent place, or the odour of a flower, or the mention of a familiar word, will sometimes call up sudden dim remembrances of scenes that never were, in this life; which vanish like a breath; which some brief memory of a happier existence, long gone by, would seem to have awakened; which no voluntary exertion of the mind can ever recall. ââ¬â¢ Another issue worth mentioning is the usage of Gothic elements in the literature of realism. For example, in Dickensââ¬â¢ ââ¬ËDombey and Sonââ¬â¢: Night, like a giant, fills the church, from pavement to roof, and holds dominion through the silent hours. Pale dawn again comes peeping through the windows: and, giving place to day, sees night withdraw into the vaults, and follows it, and drives it out, and hides among the dead. ââ¬â¢ The gothic elements are also used by Emily Bronte. In her ââ¬ËWuthering Heightsââ¬â¢ she provides the reader with visions, dark places, ghosts and horror, presenting them through the dreams of the characters: ââ¬ËAs it spoke, I discerned, obscurely, a childââ¬â¢s face looking through the window.Terror made me cruel, and, finding it useless to attempt shaking the creature off, I pulled its wrist on to the broken pane, and rubbed it to and fro, till the blood ran down and soaked the bedclothes: still it wailed, ââ¬Å"Let me in! â⬠and maintained its tenacious gripe, almost maddening me with fear. ââ¬â¢ Similarly with the romantic literature, an issue regarding nature is very important also in the literature of realism, in a way of imparting a symbolical meaning. In Charles Dickensââ¬â¢ novel ââ¬ËMartin Chuzzlewitââ¬â¢ affection of the storms can be experienced: It was one of those hot, silent nights, when people sit at windows listening for the thunder which they know will shortly break; when they recall dismal tales of hurricanes and earthquakes; and of lonely travellers on open plains, and lonely ships at sea, struck by lightning. ââ¬â¢ And also in the Emily Bronteââ¬â¢s ââ¬ËWuthering Heightsââ¬â¢ many symbols are provided though description of wild nature and weather conditions: ââ¬ËYesterday afternoon set in misty and cold. (.. ) On that bleak hill-top the earth was hard with a black frost, and the air made me shiver through every limb. ââ¬â¢After going through and analysing all the mentioned traits of romanticism that are present also in th e literature of realism, it could be presumed that the two close standing periods of literature are quite similar to each other, without having many differences between them. Yet, in the literature of realism, it can be observed that the man, his role in the society, his problems and his inner world, are put on the first place. Thereby, it is still possible to differentiate between the two close standing periods of literature, as in general the both periods of literature view the man and life in a slightly different manner.Bibliography 1. Dickens, Ch. Great Expectations. London: Penguin Books, 1994 2. England in the 19th century [online] available from http://www. localhistories. org/19thcentengland. html [accessed May 19, 2010] 3. 19th Century [online] available from http://en. wikipedia. org/wiki/19th_century [accessed May 19, 2010] 4. Life in the 19th Century [online] available from http://www. localhistories. org/19thcent. html [accessed May 19, 2010] 5. Realism(arts) [online] available from http://en. wikipedia. org/wiki/Realism_(arts)#Literature [accessed May 19, 2010] 6. Realism [online] available from http://www. infoplease. om/ce6/ent/A0841275. html [accessed May 19, 2010] 7. Dombey and Son by Charles Dickens [online] available from http://www. online-literature. com/dickens/dombey/ [accessed May 20, 2010] 8. Martin Chuzzlewit by Charles Dickens [online] available from http://www. online-literature. com/dickens/chuzzlewit/ [accessed May 20, 2010] 9. Oliver Twist by Charles Dickens [online] available from http://www. gutenberg. org/catalog/world/readfile? fk_files=916556;pageno=3 [accessed May 20, 2010] 10. Wuthering Heights by Emily Bronte [online] available from http://www. online-literature. com/bronte/wuthering/1/ [accessed May 20, 2010] How to cite Romantic Traits in the 19th Century Realistic Novel, Papers
Business Risk and Threats Free-Samples -Myassignmenthelp.com
Questions: 1.Identify and Evaluate the threat relating to Aurditors Independence. 2.Identify two Business risk in relation to purchasing of Spare part and Equipment. 3.Specify risks assosicated with the risk and its Impact on account of balances. Answers: 1.Identification and evaluation of threat relating to auditors independence Situation 1: It is required for auditors to comply with the standards of auditing while performing auditing procedures. For maintaining independency in the audit process, it is required to have approach of objectivity and integrity. Sometimes, the auditors provide non-audit services to their clients and such service might comprised of tax service. Such services are provided for amount in addition to fees received for audit services and non-monetary advantage such as gifts and kinds. In the first situation, auditors are required to promote the business of their client that is CJ needs to attract investors for business of their client Luxury travel holiday limited. In this regard, auditors faces the threat of advocacy while conducting audit. Providing audit services would lead to compromising objective of integrity that would seriously affect the ethics (Andon et al. 2014). Situation 2: In this particular situation, LTH are being provided some of extra and fringe benefits for maintaining good relationship with client and the audit service providers. It might be provided to auditors for availing benefits apart form services provided for conducting the auditing procedures. This is done for conducting the activities part from engaging in audit. There would question of independency would arise if the offers are accepted by auditors. If more benefits are received by auditors, this will lead to increase in threat to independency (la Rosa and Paul 2015). Situation 3: Some of the close family members of auditors involves parent, non-dependent child, spouse and siblings. The financial controller of business of LTH is the father of the proposed account. Since, Michael is son of the financial controller and if he accept the offer of becoming a part of the audit team, his integrity would be questioned and it would pose threat to his independency. Situation 4: If auditors becomes excessive close to the clients while performing the auditing activities, they tends to develop trust and become well acquainted with the clients business. Annette has been performing the auditing of companies and would have gained valuable information about the clients business resulting from her previous engagement with the LTH. It is not considered maintaining the integrity objective while carrying out the auditors own work. Identification of safeguard in relation to threats identified above: Auditors are not required to performance any service to their clients that would threaten his or her independency. This may involve providing some services that needs to be prohibited for maintaining the independency of auditors. Maintaining the effectiveness of audit committee of organization while encompassing transparency level- One of the vital tool in organization for maintaining the auditors independency is incorporating effective audit committee that would aligning the objectives of company with integrity of auditors in conducting the process of auditing (Soh and Martinov-Bennie 2015). The outcome of independency of auditors need to be made public, as the audit, committee must assess the independency and integrity objective. Rotating of auditors- The promotion of the objectivity of auditors will be done without involving considerable amount of cost. Rotation of auditors will help in removing the self-interest and threat of becoming over familiar with the business of their clients. Organization needs to maintain high quality of audit by making acquainted with clients historical and institutional knowledge. Maintenance of requirement of auditors independence at the global level- An organization needs to align to global accounting standard while maintaining ethical code of conduct while varying out the process of auditing (Pitt 2014). Some complexities are involved in the procedures of carrying the audit by maintaining consistent set of ethical standards at the international level. 2.Management of spare parts and equipment is regarded to be of crucial importance and steps need to be taken for mitigation of such risks. A company might incur financial loss due to downtime risk associated with managing of equipment and spare parts. The reason is also attributable to the technological implementation in spare parts management (Hodge 2014). The two types of business risks associated with the managing of spare parts and equipment are operational risks and strategic risks. Organization not capable of making large investment in inventories, it is required by them to adopt more suitable strategy for managing the equipment and spared parts. Strategic risk- The risk accompanied in the way organization manages their equipment and spare parts of inventories are related to strategic risk. As the management of financials of organization becomes standardized, the management of equipment and spare parts might be done by applying standards methods. On the other hand, it is certainly possible on part of management to employ ad hoc method for equipment and spare part management (Jackson 2015). In this method, there are no formulate policies and purchase managers are required to give their judgment on regular basis. Risks related to loss of managing of equipment and spare parts and the amount of investment made by organization in managing the inventories forms the basis of employment of appropriate approach for equipment management. Operational risk- The risk associated with the manner, organization execute their approach of managing the spare parts and equipment are the operational risk. Execution of appropriate strategic policies is not successful in many organizations. Management of organization may not have standardized approach for implementation of policy for stocking of decisions and could not recognize the inefficacy of pursing such implementation policies. If the organization seeks to manage their equipment and spare parts efficiently, they are required to manage the operational risks by making sure that their approaches have been implemented suitably (Hardy and Laslett 2014). Managing the operational risk will not lead to organization take any chance relating to inventory and spare parts management. 3.The types of risk that is related to operational risk is the detection risk. It is the risk that is associated with the fact that auditors have not been able to detect the material misstatement in the financial statement of organization. As per the risk, it would be concluded by the auditors that thee does not exist any significant error while conducting procedures of auditing. Such risk arises when auditors while conducting audit adopt no approach policies. The amount, volume and types of transactions has a serious impact of the account of balances of the organization. Accounts that are susceptible to detection risks comprise of sales account, purchase account and revenue account. Inherent risk is the risk that seems to be associated with the strategic risk. Such risk is attributable to the fact about omission of errors in the financial report. Such risks arises due to the fact other than the failure of internal control of the organization. When the auditors exercises high level of judgment in carrying out the auditing activities and the nature of business transactions are complex, there arises the possibilities of occurrence of such risks. The amount of receivables and the account of balance is greatly impacted by existence of such risks. Inherent risks are highly associated with the certain amount of transactional and accounts (Duncan and Whittington 2014). The classification of transactions has a great impact on the account of balances. Reference: Andon, P., Free, C. and Sivabalan, P., 2014. The legitimacy of new assurance providers: Making the cap fit. Accounting, Organizations and Society,39(2), pp.75-96. Duncan, B. and Whittington, M., 2014, September. Compliance with standards, assurance and audit: does this equal security?. InProceedings of the 7th International Conference on Security of Information and Networks(p. 77). ACM. Hardy, C.A. and Laslett, G., 2014. Continuous Auditing and Monitoring in Practice: Lessons from Metcash's Business Assurance Group.Journal of Information Systems,29(2), pp.183-194. Hodge, S.M., 2014.The Use and Effectiveness of the Internal Audit Function on an External Audit(Doctoral dissertation, Texas Womans University). Jackson, R.A., 2015. Partners in assurance: a good relationship with the audit committee can enable CAEs to better satisfy its members' expectations.Internal Auditor,72(3), pp.35-40. Knechel, W.R. and Salterio, S.E., 2016.Auditing: assurance and risk. Routledge. la Rosa, D. and Paul, S., 2015. Internal audits role in embedding governance, risk, and compliance in state-owned companies. Pitt, S.A., 2014.Internal audit quality: Developing a quality assurance and improvement program. John Wiley Sons. Porter, B., Simon, J. and Hatherly, D., 2014.Principles of external auditing. John Wiley Sons. Soh, D.S. and Martinov-Bennie, N., 2015. Internal auditors perceptions of their role in environmental, social and governance assurance and consulting.Managerial Auditing Journal,30(1), pp.80-111
Monday, April 27, 2020
One Stair Up free essay sample
The text presented for analysis is an extract from the story ââ¬Å"One Stair Upâ⬠by Campbell Nairne, dealing with the everyday life of average working-class family. The extract gives the readers a dynamic episode of their day-to-day experiences, providing them with an opportunity to observe the relationships both between the members of the family and between them and the society. Throughout the whole story we perceive the characters mostly by means of their internal monologues ââ¬â implicit characterization. We never find their physical traits described, which is another instrument helping readers portray the couple for them and try walking in the protagonistsââ¬â¢ shoes. We explore only their inner world, knowing nothing about the outer, and it doesnââ¬â¢t prevent the characters from being round and full-blooded. The main message of the fragment is implicit conflict of the real and unreal worlds. The text combines descriptive and narrative elements, with the actions both performed by the main characters and originating from their surroundings, which interacts with our characters to highlight their individual reactions and attitudes. We will write a custom essay sample on One Stair Up or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The extract places our characters in a modeled environment ââ¬â a cinema theatre used to expose all the aspects their characters, when observed in an unfamiliar surroundings, as the theatre isnââ¬â¢t their natural habitat. The major part of the introduction is devoted to the depiction of the illusionary world the characters enter ââ¬â both through audial and visual imagery ââ¬â they were ââ¬Å"treading without sound on a â⬠¦ carpet â⬠¦ that yielded like â⬠¦ turfâ⬠, going through ââ¬Å"a dim region of luxuryâ⬠, which was ââ¬Å"quite stillâ⬠except for small sounds of ââ¬Å"a tea-spoon chink, a cup grate on a saucer, a voice rise above another voice and sink again into voluptuous silenceâ⬠), which implicitly reinforces the idea of metaphorical ascension, since the earthly sound briefly rise to their level and disappear below again. The visual part of the imagery is strongly connected with the lighting. The characters enter ââ¬Å"a hot darkness lit here and there by red lamps and speared â⬠¦ by a shaft of white light falling on â⬠¦ the screenâ⬠. The description makes the screen the focal point ââ¬â the single clear point in the obscure world of the cinema theatre. One of the distinguishing features of the extract is the prolonged exposition part used to describe interior of the theatre they visit and highlight the contraposition of the personal world of the couple and the cinema world. The image creation starts wit the very first sentence, where the characters go ââ¬Å"up a short marble staircaseâ⬠, which gives us an allusion to ââ¬Å"Jacobââ¬â¢s ladderâ⬠with the couple ascending from mortal world to more perfect world (the world of dreams). The image of ââ¬Å"another worldâ⬠is maintained and reinforced throughout the exposition part by using trite metaphors and descriptive elements creating the atmosphere of illusionary world refusing to accept the characters fully (ââ¬Å"yielded like spring turfâ⬠, ââ¬Å"quite stillâ⬠ââ¬Å"dim region of luxuryâ⬠; ââ¬Å"a girl â⬠¦ silently emergedâ⬠, ââ¬Å"lit here and thereâ⬠, ââ¬Å"came â⬠¦ out of shadowâ⬠). The complication part begins with the first interaction between the main characters (Rosaââ¬â¢s question ââ¬Å"This a comedy? â⬠), where the tone for the development of the story is set. Now our attention is fully devoted to the leading characters, depicted skillfully by the author. The effect is achieved by placing Rosaââ¬â¢s and Andrewââ¬â¢s behaviors in subtly described opposition. Internal monologues let us see the thought patterns of both the main characters. Rosaââ¬â¢s first actions inside the hall give us an insight of her personality. She ââ¬Å"surveyed the dim amphitheatre in hope of recognizing some of her acquaintancesâ⬠. Only after that she ââ¬Å"looked for the first time at the screenâ⬠. The verb ââ¬Å"to surveyâ⬠, usually used, when scientific problems are discussed, implicitly describes her as a logical and calculating person, who came to the cinema with a selfish purpose in mind ââ¬â to be seen in public with her new boyfriend, because it ââ¬Å"pleased her to be seen in the dress circle, even with Andrewâ⬠. Rosa asks the question to demonstrate that sheââ¬â¢s interested in the film, while she actively looks for someone to show off to. Andrew, on the contrary, pays no attention to the people around him and his words and thought are only about the fictional story he is to enjoy (ââ¬Å"the awful temptation to explain the story in a whisper when he fancied he saw the end of itâ⬠). Andrew is portrayed in different colours. Right when they entered the hall, he huskily thanked the service girl. He then politely asked Rosa, if she could see the screen, and, upon receiving her nod, he ââ¬Å"risked no further inquiriesâ⬠because he was ââ¬Å"forbidden to talk to her in a cinemaâ⬠. This shows him as an obedient and submissive person, he obeys Rosa like a child obeys parents. Andrewââ¬â¢s childish persona also shows when he has to ââ¬Å"resist that awful temptation to explain the story in a whisper when he fancied he saw the end of itâ⬠. His use of elliptic sentences also doesnââ¬â¢t fit the image of an adult person. Those sentences (ââ¬Å"No bored, are you? â⬠) and lower style lexical units (ââ¬Å"Itââ¬â¢s hot stuff, isnââ¬â¢t it? â⬠) belong to colloquial speech and indicate that he has no aristocratic background ââ¬â he belongs to the working class. A noteworthy episode of the story is the description of the advertisement seen before the main film. The author mixes the quotations from an advertisement with his own remarks, which are even more swelling and exaggerative than the advertisement itself. He says ââ¬Å"The film seemed to have smashed all recordsâ⬠, and we have to doubt deeply, whether he is speaking frankly. The signature conflict of the story is clearly expressed in the authorââ¬â¢s characterization of the film, where the fictional story is said to be ââ¬Å"tingling with realityâ⬠. An important feature of the story is that the moment the screen lights up, Rosa disappears from the narration entirely and we only see and hear everything through Andrew. By this the author explicitly shows that Rosa is in no way related to the illusionary cinema world, that she can never enter it. Even the over-the-top advertisement, filled with such stylistic devices as hyperbole to bring out the authorââ¬â¢s ironical attitude towards such films leave her detached, only perhaps mildly irritated. All these moves are used to bring to us, the readers the idea that Rosa and Andrew are mirrored opposites, with him being ââ¬Å"a big â⬠¦ kidâ⬠and her ââ¬â a dried-up and irritable person. (ââ¬Å"is he really so stupidâ⬠¦Ã¢â¬ ). The two heroes are faced with the problem of misunderstanding. The gradation follows the rein, further escalating the external conflict between the personalities of Rosa and Andrew, with him absorbing himself in the film action and her becoming more and more irritated with the film plot and jokes and Andrewââ¬â¢s reaction. Her irritation grew and the inner conflict turned into an external one. The culmination takes place when Andrew breaks out, ââ¬Å"forgetful in his excitementâ⬠. Full of delight, he wants to share his impressions with Rosa, but meets only cold misunderstanding. The denouement comes with Rosa uttering several harsh remarks. The author uses metonymy to show the effect her words had on Andrew: ââ¬Å"all the joy died out of his face and eyesâ⬠. According to the old saying, ââ¬Å"words can kill youâ⬠, and the person killed was Andrewââ¬â¢s inner child. Denouement includes Andrewââ¬â¢s stuttering excuses and Roseââ¬â¢s attempts to make up for her harshness. We can see that she acts on the saying that ââ¬Å"a lean peace is better than a fat victoryâ⬠. In the given fragment the author uses a wide range of stylistic devices. Here are examples of epithets (ââ¬Å"voluptuous (stillness)â⬠, ââ¬Å"rapid-fire (drama)â⬠, ââ¬Å"soft (whirring)â⬠, ââ¬Å"hot (darkness)â⬠), metaphors (ââ¬Å"a shower of starsâ⬠, ââ¬Å"a shaft of white lightâ⬠), metonymy ââ¬Å"young bloodsâ⬠, simile (ââ¬Å"a carpet that yielded like springing turfâ⬠). He also exploits ellipsis ââ¬Å"This a comedy? â⬠, ââ¬Å"You see all right? â⬠to imitate the colloquial language and to show the low education level of the speakers. To render the peculiarities of the thought stream, he uses simple syntactical constructions, many one-member nominative sentences (ââ¬Å"Custards all over the placeâ⬠, ââ¬Å"Oh, yes, a stick of dynamite. ), rhetorical questions (ââ¬Å"Where was it going to put that? â⬠), and exclamatory sentences (ââ¬Å"Oh, this was goodâ⬠! ). Personification is used throughout the text (ââ¬Å"pot-plants and palms leapt upâ⬠). The extract I thought ââ¬â it was quite funny, you know ââ¬â I mean, people laughed. I wasnt the only one. But if you dont like it ââ¬â is especially remarkable. It sounds unconnected, the same idea is repeated twice (ââ¬Å"I thought â⬠¦ I meanâ⬠). The speech is interrupted: hesitation pauses are shown with the help of the dashes. Evidently, poor Andrew had a lack of words. Moreover, aposiopesis is used. All these expressive means show us how great was the extent of the boyââ¬â¢s confusion, and unwillingly the readerââ¬â¢s heart fills with sympathy for him. No doubt, the author has a fine and remarkable style, everything seems to reflect the feelings of the heroes, and as a result, the events emerge in our mind in the most realistic way. The reader is immersed deeply into the life of those two ââ¬Å"young bloodsâ⬠: readers perceive the world through their eyes and put themselves into the charactersââ¬â¢ shoes.
Monday, April 13, 2020
TOEFL Essay Sample - How to Choose One
TOEFL Essay Sample - How to Choose OneMany students are now working on their TOEFL test taking essays and a TOEFL essay sample. The TOEFL is an English language test, which is recognized by many professional associations and universities around the world. This TOEFL test is known as the College Board International English Language Test.Many professionals now have the option of taking this exam as it does not just give the student a set amount of time to pass the test, but it also allows you to find out exactly what type of English that you should be learning. It also tells you about your weaknesses and what type of English your are most likely to want to correct. A TOEFL essay sample will help you make the right choices when it comes to your TOEFL essay. In this piece, we will discuss how to choose a TOEFL essay sample, how to format it properly, and how to make sure that you can study with it on your test day.If you have ever had any experience in writing or marketing, you may have come across article writers who use lists to do their research and to put together their articles. These writers will often gather around tables to sit down and work out how they can make their topic sound even more interesting. The TOEFL is no different in that regard. It may look like a list but it is actually made up of basic elements that you will need to master before you even try to write a TOEFL essay.The first element that you will need to work with is the length of the essay sample. This may seem like an odd choice, but you will see that many professional organizations will encourage their members to use these short articles. This can be an important aspect for any student to consider, especially if you want to make sure that you are able to pass the test. However, if you take too long, then you will become less skilled at writing essays and also less successful at getting a job after you graduate.You will need to include a brief introduction to your essay. This can be as s imple as stating the topic of your essay and the reason why you chose to write this particular piece. The introduction should not go into great detail but you should at least cover the subject area well enough to let your reader know what you will be covering. In fact, you should make it a point to give your readers as much information as possible so that you can highlight your strengths and you can at least compare your strengths with those of other participants on the test.You will need to work with what is called an outline in order to get the most out of your essay. This can be very simple. It is important that you include all of the information that you need to include in order to make sure that you do not forget any of it. This is particularly true if you choose to list what you intend to write in an appendix at the end of your essay. In fact, you will want to make it a point to include all of the major sections of your essay in an appendix.The final thing that you will need t o do is to know what part of your TOEFL essay sample you will use in order to compare your strengths with other participants. You will also want to make sure that you get all of the major areas covered. You may find that this means leaving out sections of your sample altogether or you may find that you need to rework your essay into one that you are more confident in. The decision will be up to you.
Thursday, March 19, 2020
Cognitive Behavior Therapy and Eating Disorders essays
Cognitive Behavior Therapy and Eating Disorders essays Cognitive Behavior Therapy and Eating Disorders Fairburn et al. argue that an extreme need to control eating is a central feature of Anorexia nervosa, and that in Western societies a tendency to judge self worth in terms of shape and weight is superimposed on this need for self control, (1999). The DSM IV diagnostic criteria for AN includes the refusal or inability to maintain body weight over a minimum normal weight for age and height, e.g. weight loss leading to maintenance of body weight 15 percent below that expected. Intense fear of gaining weight or becoming fat even though underweight is also a characteristic seen in AN patients. The DSM IV also states that in females, absence of at least three consecutive menstrual cycles when otherwise expected to occur is a diagnostic criteria as well. Use of cognitive behavioral therapy is often the most productive, (Hoffman, 1993). Cognitive behavior therapists focus on changing eating behaviors usually by rewarding or modeling wanted behavior. These therapists also help patients work to change the distorted and rigid thinking patterns associated with eating disorders, (Hoffman, 1993). The American Institute for Cognitive Therapy believes that by combining cognitive, behavioral, and nutritional interventions, many people with eating disorders may be helped significantly in gaining greater control over eating and in reducing their depression and anxiety. Kleifield et al. propose that the rationale for treatments are based on two primary assumptions about the anorectic condition: a) that An develops as a way of coping with life stresses, and b) AN develops into a self- sustaining food phobia. CBT techniques are therefore aimed at confronting the patients fears and avoidance behaviors, identifying the patients areas of deficient problem solving skills, particularly in the interpersonal realm, and cultivating ...
Monday, March 2, 2020
How to Apply for Food Stamps
How to Apply for Food Stamps For over 40 years, the federal Food Stamp Program, now officially named SNAP - the Supplemental Nutrition Assistance Program - has served as a mainline federal social assistance program designed to help low-income families and individuals buy the food they need for good health. The SNAP (Food Stamp) program now helps put nutritious food on the tables of 28 million people every month. Are You Eligible for SNAP Food Stamps? Eligibility for SNAP food stamps depends on the applicant households resources and income. Household resources include things like bank accounts and vehicles. However, certain resources are NOT counted, such as a home and lot, Supplemental Security Income (SSI), the resources of people who receive Temporary Assistance for Needy Families (TANF, formerly AFDC), and most retirement plans. In general, individuals who work for low wages, are unemployed or work part-time, receive public assistance, are elderly or disabled and have a small income, or are homeless may be eligible for food stamps.The fastest way to find out if your household is eligible for SNAP food stamps is to use the online SNAP Eligibility Pre-screening tool. How and Where to Apply for SNAP Food Stamps While SNAP is a federal government program, it is run by state or local agencies. You can apply for SNAP food stamps at any local SNAP office or Social Security office. If you are unable to go to the local office, you may have another person, called an authorized representative, apply and be interviewed on your behalf. You must designate the authorized representative in writing. In addition, some state SNAP program offices now allow online applications.Normally the applicant must file an application form, have a face-to-face interview, and provide proof (verification) of certain information, such as income and expenses. The office interview may be waived if the applicant is unable to appoint an authorized representative and no household member is able to go to the office because of age or disability. If the office interview is waived, the local office will interview you by telephone or do a home visit. What to Bring When You Apply for Food Stamps? Some things you may need when you apply for SNAP food stamps include: If You Are Employed: Last four pay stubs or a letter from employer stating gross and net wages for the past month.If You are Unemployed: Proof that your employment was terminated. Also identification and claim cards for unemployment benefits.Proof of Household Resources: Bring all savings account passbooks (including parents children). Bring all checking account books in addition to your last checking account statement and canceled checks. All stocks, bonds, savings certificates, annuity funds and credit union membership, etc. must be reported and verified.Proof of Income: Bring a copy of income tax return for past year. If you are self-employed, a profit and loss statement for the current calendar quarter is required.College Students: Bring proof of education expenses (tuition) and proof of income (loans, scholarships, contributions, earnings).Social Security Number(s): Bring the Social Security number for each member of your household. If a member of your household does not have a Social Security number, your food stamp certifier will assist you in obtaining one. No More Paper Coupons: About the SNAP Food Stamp EBT Card The familiar multi-colored food stamp coupons have now been phased out. SNAP food stamp benefits are now delivered on SNAP EBT (Electronic Balance Transfer) cards which work like bank debit cards. In order to complete a transaction, the customer swipes the card in a point-of-sale device (POS) and enters a four digit Personal Identification Number (PIN). The store clerk enters the exact amount of the purchase on the POS device. This amount is deducted from the households EBT SNAP account. SNAP EBT cards can be used in any authorized store in the United States regardless of the state it was issued, except in Puerto Rico and Guam. Stores stopped accepting paper food stamp coupons on June 17, 2009.Lost, stolen or damaged SNAP EBT cards can be replaced by contacting the state SNAP office. What You Can and Cannot Buy SNAP food stamp benefits can only be used to buy food and for plants and seeds to grow food for your household to eat. SNAP benefits cannot be used to buy: Any nonfood item, such as pet foods; soaps, paper products, and household supplies; grooming items, toothpaste, and cosmeticsAlcoholic beverages and tobaccoVitamins and medicinesAny food that will be eaten in the storeHot foods The SNAP program requires stores to carry a certain number of ââ¬Å"stapleâ⬠foods- meat, dairy, grain, fruit, and vegetable items.à Trump Moves to Expand List of Allowed Staple Foods On April 5, 2019, the Donald Trump administration proposed a new federal regulation adding canned spray cheese, beef jerky, lemon juice, and pimiento-stuffed olives to the list of staple foods approved for SNAP purchase. The U.S. Department of Agriculture stated the change would save SNAP grocery vendors money ââ¬Å"under the revised minimum stocking requirements for staple foods.â⬠Under the proposed rule, stores could stock up to six fewer staple items, resulting in a savings of about $500 per store over a period of five years. According to the Federal Register notice of the proposed rule, canned spray cheese would qualify as a dairy product staple, beef jerky as a meat, poultry or fish staple, and lemon juice and jarred pimiento-stuffed olives would qualify as staple fruits and vegetables. Do You Have to Be Employed to Get Food Stamps? Most SNAP participants who can work, do work. The law requires all SNAP recipients to meet work requirements unless they are exempt because of age or disability or another specific reason. More than 65% of all SNAP recipients are non-working children, seniors, or disabled persons. Some working SNAP recipients are classified as Able-Bodied Adult Without Dependents or ABAWDs. In addition to the general work requirements, ABAWDs are required meet special work requirements in order to maintain their eligibility. The ABAWD Time Limit ABAWDs are persons between the ages of 18 and 49 who have no dependents and are not disabled. ABAWDs can only get SNAP benefits for 3 months during any 3 year period if they do not meet certain special work requirements.ââ¬â¹ In order to remain eligible beyond the time limit, ABAWDs must work at least 80 hours per month, participate in qualifying education and training activities at least 80 hours per month, or participate in an unpaid state-approved workfare program. ABAWDs can also meet the work requirement by taking part in a SNAP Employment and Training Program. The ABAWD time limit does not apply to people who are unable to work due to physical or mental health reasons, pregnant, care for a child or incapacitated family member, or are exempt from the general work requirements. For More Information If you would like more information, the USDAs Food and Nutrition Service offers an extensive Questions and Answers Web page on the SNAP food stamp program.
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