tag:blogger.com,1999:blog-40068642728799545832024-03-13T11:17:29.706-07:00How to write a movie in a paperIhttp://www.blogger.com/profile/02656904635154875149noreply@blogger.comBlogger184125tag:blogger.com,1999:blog-4006864272879954583.post-83537681115703455182020-08-26T20:48:00.001-07:002020-08-26T20:48:04.798-07:00Iron Crowned Chapter 17We became familiar with the full degree of Imanuelle's capacity as Kiyo and I advanced with her riding a horse to the Rowan Land. Her dreams were just as acceptable as she'd exhibited the main day, and I watched with hesitant wonder as she changed Kiyo into Girard, Shaya, and â⬠ack â⬠Dorian. The figments were immaculate â⬠and hazardous. I started to completely comprehend why she was such a decent professional killer. She truly could be whomever she needed, slipping into high security places secretly. I was somewhat stunned when some piece of my cerebrum avoided directly past utilizing her to keeping her. That piece of my mind said disposing of her eventual more secure for me later on, and I quickly chastised myself for the thought. Detaining potential adversaries was something Storm King would have done. ââ¬Å"It's not all-powerful,â⬠she said at a certain point. I think she was simply making inactive discussion currently, having no idea of my interests. We'd crossed into the Rowan Land now, and she'd dropped her stunts with Kiyo, choosing hallucinations of wrinkled workers for us all. ââ¬Å"Doing it for three individuals takes more force. Furthermore, in any event, for myself, I can't hold up masks forever.â⬠She made a little face. ââ¬Å"If I would, I'd be able to be a government operative. Significantly less messy.â⬠I didn't utter a word however traded brief looks with Kiyo despite her good faith. He also needed to have broke down the ramifications of her capacities. I was additionally imagining that when we'd initially attempted to protect Jasmine from Aeson, our arrangement had fizzled in light of the fact that a government operative had deceived us. There was each chance now that Imanuelle could do likewise, and I thought about whether I'd rushed to confide in such an obscure amount. I could just seek love after her sibling would keep her faithful to his manager. In spite of its name, the Rowan Land was ruled by cherry trees. All things considered, in any event that was my impression at whatever point I crossed through it while traveling to different realms. As we voyaged further along streets that dove further into Katrice's realm, the cherry trees offered approach to different plants and trees â⬠including rowans. They were littler than I'd expected and weighed down with berries of their own. This land was actually very decent, calm and wonderfully warm, with delightful green scenes. It would be a disgrace in the event that I had to annihilate it to the ground. We saw indications of Katrice's château some time before the mansion itself. Different voyagers went along with us out and about, those whose towns had been trapped in the crossfire of war and now searched out food and safe house from their ruler. Most were walking, and we passed them rapidly, for which I was happy. I required no blame on this excursion. We additionally started seeing troopers, without a doubt some portion of the expanded security that Rurik had anticipated. Some were venturing out to and from the manor. Some were positioned en route, cautiously viewing those of us who passed. I held my breath each time, trusting that Imanuelle's dreams will bomb us. Alongside recognizing her capacity limits, she'd likewise disclosed to us some upper class were touchy to her sort of enchantment and could see through her spells. She'd disclosed to us this part of the way through the excursion. It was data that sort of would have been helpful before setting out. Be that as it may, despite the fact that we were investigated, the fighters permitted us to pass, and in a little while, the mansion itself came into see. I delayed a second, appreciating it notwithstanding myself. Dorian and I both had dim, blocky stone palaces, similar to Norman fortresses left on desolate English open country. Maiwenn's house was exquisite and whimsical, continually helping me to remember a Disney film. Katrice's manor, be that as it may, could have been straight out of a postcard from Bavaria. It had solid, straight rectangular lines, its sides white and secured with windows. That durable boxiness was balanced by smooth turrets ascending from the middle, practically sensitive looking with their sharp dark rooftops. The land had been ascending as we voyaged, so it wasn't an astonishment to see the palace was arranged high on one of the lower regions opening into lovely, snowcapped mountains. It had a general perspective on the region we were drawing nearer from, a nd a strong divider encompassed its prompt grounds. Here we ground to a halt alongside the others looking for confirmation. We framed a since quite a while ago, bunched line, making me apprehensive. ââ¬Å"Why the reinforcement? Are they declining people?â⬠I asked delicately. ââ¬Å"We don't for the most part have this numerous at our gates.â⬠Kiyo looked forward, his sharp eyes seeing what we proved unable. ââ¬Å"No, they're giving them access, simply doing a decent lot of addressing, which is easing back things down. Also, that is no joke you never have this numerous in light of the fact that your territories haven't been assaulted as much.â⬠Great and terrible, I thought. I'd guarded my own kin, yet the war I was pursuing was pulverizing homes. It happened to me I probably won't need to stress over Katrice. On the off chance that these individuals found who was among them, I might just be brought somewhere around a furious horde. ââ¬Å"Easy,â⬠mumbled Imanuelle. ââ¬Å"Don't look anxious. I can't stow away your expressions.â⬠I educated myself to nonpartisanship, trusting I looked clear and depleted. After close to 60 minutes of fretful holding up, came. Four gatekeepers examined us, and we were speedy with answers. For our main story, we'd picked a town that had been close to a fight Dorian's militaries had battled with Katrice's. The vast majority of the inhabitants had gotten out before the battling, however a huge piece of the town had been crushed. ââ¬Å"Our house was singed to the ground,â⬠Imanuelle said. She didn't require the figment of a more established, cloth clad lady to be wretched. Her mien and voice were loaded up with great, persuading despair. ââ¬Å"Our crops were cleaned out.â⬠After more addressing, they let us in, sending us toward what was basically a nobility breadline. The internal grounds of Katrice's stronghold were stuffed with individuals â⬠most troopers â⬠and we needed to bear our way through the group to arrive at the corner where poor people and crouched masses were arranged. Many seemed to have made this patio their transitory home. It seemed as though an all around utilized campsite. In any case, food was close by, and I was alleviated that these survivors of war were being thought about. We floated close to the food line so as not to raise doubt, at the same time surveying the region. Specifically, our consideration laid on the fundamental entryways to the mansion itself. It was the most intensely protected spot of all, and I knew then that an inside and out ambush would have for sure been long and bleeding. Different warriors traveled through the entryway with small addressing, which was what we'd sought after. Finding a moderately clouded corner between a tall tent and the divider, we dodged sight and let Imanuelle work her next spell. She shut her eyes and took a full breath. A shiver ran over me, and the world obscured. At the point when I could concentrate on my allies once more, I saw myself taking a gander at the watchmen who had conceded us. ââ¬Å"Whoa, wait,â⬠I stated, expecting I most likely seemed as though one of the entryway warriors also. ââ¬Å"Don't you figure we may have a couple of issues on the off chance that we run into our clones? For what reason didn't you make us look like arbitrary unknowns?â⬠ââ¬Å"Because if different watchmen don't remember us, we'll get addressed more,â⬠Imanuelle clarified. She considered her hands fundamentally, a little grin indicating pride in her work. ââ¬Å"I don't think the ones at the entryway are leaving their posts at any point in the near future. We shouldn't run into them.â⬠She talked certainly, yet I had an inclination she was covertly thinking I trust. Everybody was excessively worried about their own issues to understand that three laborers had dodged away, and three officers had risen. At the point when the displaced people saw us, however, they ventured rapidly out of our way. No pushing this time. None of us required exercises on the best way to carry on. While our underlying passage had been powerless and wrinkled, we currently strolled with the certainty and quality of the individuals who ran this spot. We scarcely faltered as we moved to the stronghold's passage, and those careful moved to one side without remark. Being inside demonstrated more befuddling. We'd got some data on the manor's format, yet we didn't know precisely where Jasmine was being held. We were unable to interruption to ponder, however. We needed to continue moving like we had direction or, more than likely stand out. Officers and hirelings rushed around us, and we fell in sync with some down an irregular lobby. Kiyo, in every case quick reasoning, halted a solitary, youthful officer. ââ¬Å"Hey,â⬠said Kiyo tersely. ââ¬Å"We've had reports that somebody may attempt to protect the Thorn Queen's sister.â⬠The fighter's blue eyes enlarged. ââ¬Å"What? We should alarm â⬠ââ¬Å" ââ¬Å"No, no,â⬠Kiyo interfered. ââ¬Å"Keep it to yourself. We would prefer not to raise doubt. The outside gatekeeper definitely knows and is on watch. We have to know whether she's been moved or not. There were bits of gossip that she had been.â⬠I made an effort not to chomp my lip. Kiyo seemed like he comprehended what he was discussing, yet this was a perilous second. As I'd stressed previously, Jasmine probably won't be held here. There was additionally an opportunity that this watchman didn't have any acquaintance with her area, and we'd need to continue playing this game with others. The more individuals we conversed with, the more dangerous our main goal became. ââ¬Å"Not that I've heard,â⬠said the officer. ââ¬Å"She's still in the dungeon.â⬠I inhaled a murmur of alleviation. I'd half-anticipated that him should state she was in Cassius' room. The prisons weren't incredible either, yet well â⬠¦ it was the same than how I'd at first rewarded her. I sat tight for Kiyo to request more subtleties â⬠what number of gatekeepers were on her, where the prisons were, and so on. Rather he gave the officer an abrupt gesture and again cautioned him to be on alert yet not to share his insight. ââ¬Å"We required more info,â⬠I murmured to Kiyo as we kept strolling a few doors down. Whatever her flaws, Katrice had great inside plan sense. Flower paintin Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-72378260895689162732020-08-22T09:28:00.001-07:002020-08-22T09:28:13.333-07:00Ability Tracking Essay -- Teaching EducationCapacity Tracking Presentation In the event that there is one general accord among the individuals who investigate Americaââ¬â¢s arrangement of training, it is that we are deficient with regards to some place. Regardless of whether itââ¬â¢s in our downtown schools, or country locale, there is a particular education quandary that presently can't seem to be settled in our schools. Not exclusively are we gravely behind different countries in our proficiency rate and arithmetic capacities, yet there is likewise an expanding void inside our schools. A strategy for isolation known as ââ¬Å"ability groupingâ⬠has been a regularly utilized practice all through the 90ââ¬â¢s, and has changed the manner by which essential and auxiliary school understudies are instructed. The thought behind capacity gathering, or following, is that ââ¬Å"many school experts accept that gathering by capacity advances studentââ¬â¢s accomplishment since, it is contended, all understudies learn best when assembled with understudies of comparative abilities or levels of achievement.â⬠(Perceptions) There are numerous contentions for either side, along these lines making one wonder ââ¬Å"is capacity gathering a proficient method to deal with contrasts in understudy abilities?â⬠(Education World) Contrary to todayââ¬â¢s prevalent sentiment, which normally runs against the current instructive structure of our schools, I accept capacity following is a viable and advantageous methods for teaching our childhood, for an assortment of reasons. Capacity following advances scholarly accomplishment, quality guidance, and is a methods for understudy inspiration. Lamentably, the individuals who don't take an interest readily in the following project can undoubtedly get lost or distressed with the framework. This having been stated, I donââ¬â¢t deny the way that numerous enhancements can be made to the current framework as a methods for extending and giving chances to each one of the individuals who want achievement. Scholastic Achievement In a paper, Anne Wheelock, a noticeable instruction pundit composes, ââ¬Å"Tracking doesn't bring about the equivalent and impartial dissemination of successful tutoring among all understudies. Rather, following assigns the most significant school encounters - including testing and important educational program, drawing in guidance, and high educator desires - to understudies who as of now have the best scholastic, financial, and social advantagesâ⬠¦Ã¢â¬ This having been stated, I saw my secondary school encounters as entirely different than that. I went to an essentially white collar class school in Sacramento, CA, with understudies f... ...h capacity gathering, in spite of the post-present day conviction of numerous defenders of ââ¬Å"de-trackingâ⬠our schools. Allowed there are numerous blemishes (as there would be in any instruction framework), however once we work through those imperfections, for example, social and racial partiality, capacity gathering will take our general public higher than ever. We are in good shape. Book reference: ââ¬Å"Trackingâ⬠, http://www.edweek.org/setting/subjects/tracking.htm, Copyright 2000, Editorial Projects in Education Chen-Lin C. Kulik and James A. Kulik, Impacts of Ability Grouping on Secondary School Students: A Meta-Analysis of Evaluation Findings, American Educational Research Journal, 19 (1982) Jeannie Oakes, Kevin Welner, and Susan Yonezawa, Commanding Equity: A Case Study of Court-Ordered Detracking in San Jose Schools. From the California Policy Seminar Brief Series, March 1998, Available online at: http://www.ucop.edu/cps/oaks.html. Tom Loveless, ââ¬Å"The Tracking and Ability Grouping Debateâ⬠, The Thomas B. Fordham Foundation. http://www.edexcellence.net/library/track.html Heidi Schweingruber ââ¬Å"The Perception of Ability Differences in U.S. Educationâ⬠, http://www.ed.gov/puppies/Research5/United States/perception.html Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-87582501102523584502020-08-21T06:52:00.003-07:002020-08-21T06:52:13.839-07:00Free-Soil partyFree-Soil party Free-Soil party, in U.S. history, political party that came into existence in 1847â"48 chiefly because of rising opposition to the extension of slavery into any of the territories newly acquired from Mexico. The struggle in Congress over the Wilmot Proviso helped to consolidate the Free-Soil forces, which comprised those New York Democrats known as Barnburners , the antislavery Whigs, and members of the former Liberty party . These forces met in mass convention at Buffalo in Aug., 1848, where the party was formally organized and Martin Van Buren and Charles F. Adams (1807â"86) were chosen as its candidates for president and vice president. The platform also declared for a homestead law, internal improvements, and a tariff for revenue only. The party polled nearly 300,000 votes and, by giving New York state to the Whigs, was a decisive factor in making Zachary Taylor president. The party elected one senator, Salmon P. Chase of Ohio, and 13 congressmen. The Compromise of 1850 supposedly settled the slavery issue, and the Barnburner element went back to its old allegiance. A few radical antislavery men kept the organization in existence and nominated John P. Hale for president in 1852; he received more than 150,000 votes. In 1854 the party was absorbed into the new Republican party. See T. C. Smith, The Liberty and Free Soil Parties in the Northwest (1897, repr. 1969); E. Foner, Free Soil, Free Labor, Free Men (1970); J. G. Rayback, Free Soil: The Election of 1848 (1970); F. J. Blue, The Free Soilers (1973). The Columbia Electronic Encyclopedia, 6th ed. Copyright © 2012, Columbia University Press. All rights reserved. See more Encyclopedia articles on: U.S. History Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-35106942311663463252020-08-21T06:52:00.001-07:002020-08-21T06:52:13.214-07:00Free-Soil partyFree-Soil party Free-Soil party, in U.S. history, political party that came into existence in 1847â"48 chiefly because of rising opposition to the extension of slavery into any of the territories newly acquired from Mexico. The struggle in Congress over the Wilmot Proviso helped to consolidate the Free-Soil forces, which comprised those New York Democrats known as Barnburners , the antislavery Whigs, and members of the former Liberty party . These forces met in mass convention at Buffalo in Aug., 1848, where the party was formally organized and Martin Van Buren and Charles F. Adams (1807â"86) were chosen as its candidates for president and vice president. The platform also declared for a homestead law, internal improvements, and a tariff for revenue only. The party polled nearly 300,000 votes and, by giving New York state to the Whigs, was a decisive factor in making Zachary Taylor president. The party elected one senator, Salmon P. Chase of Ohio, and 13 congressmen. The Compromise of 1850 supposedly settled the slavery issue, and the Barnburner element went back to its old allegiance. A few radical antislavery men kept the organization in existence and nominated John P. Hale for president in 1852; he received more than 150,000 votes. In 1854 the party was absorbed into the new Republican party. See T. C. Smith, The Liberty and Free Soil Parties in the Northwest (1897, repr. 1969); E. Foner, Free Soil, Free Labor, Free Men (1970); J. G. Rayback, Free Soil: The Election of 1848 (1970); F. J. Blue, The Free Soilers (1973). The Columbia Electronic Encyclopedia, 6th ed. Copyright © 2012, Columbia University Press. All rights reserved. See more Encyclopedia articles on: U.S. History Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-89506345768729765472020-05-24T21:54:00.001-07:002020-05-24T21:54:04.137-07:00Emmanuel Kant, Anthropology from the Pragmatic Point of... Emmanuel Kant, Anthropology from the pragmatic point of view (1798) This text is an extract from the Antropologie from the pragmatic point of view of Kant is about the importance of the power of saying à « I à » for the human subject. Indeed, for Kant, this force ââ¬Å"raises Man on top of all other living beingsâ⬠. This power is the founding of the superiority and of the dignity of Man, it is thanks to consciousness that Man becomes a moral being, in other words a being able to think himself and thus to wonder about the nature and the value of his acts. In the first part, from ââ¬Å"Que lââ¬â¢Hommeâ⬠[that Man] (line 1) to ââ¬Å"sur la terreâ⬠[on earth] (line 2), Kant formulates his thesis while in the second part, from ââ¬Å"il est par laâ⬠[it is by that] (lineâ⬠¦show more contentâ⬠¦In other words, a unity, which is beyond any possible experiment. We could then establish the fact that this human unity, which distinguishes itself from animals and other living beings, results from self-consciousness. According to Kant, how does Man distinguish himself from the animal? Quite simply by ââ¬Å"son rang et sa digniteâ⬠[his rank and his dignity]. Man is different from animal and from the ââ¬Å"choseâ⬠[thing] by his self-consciousness. He knows when he makes good and bad acts, he is conscious of his acts in general. Indeed Man cannot live like the animal and satisfy only his vital needs, nor can he live like the thing which does not have any need, Man lives by satisfying his needs and more than his vital needs. Certain needs can appear superfluous like Art, but Hegel in his Esthà ©tique work show that Art is vital for Manââ¬â¢s well being. Moreover Kant said that music was ââ¬Å"the language of emotionsâ⬠. Man needs to give a reason to his existence as by reflexion or the application moral values which come from reason like being solitary. These moral values are notably found in the Old Testament as in Leviticus 19:18 ââ¬Å"loves your neighbour as yourselfâ⬠. Kant then says that even if the ââ¬Å"jeâ⬠is not pronounced, the individual can think. We could notably refer to the cave men who indicated their opinion and their engagement with gestures and signs even if they did not pronounce words having a syntax. The author is then pointing out that all languages, in Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-46101294206392881622020-05-14T04:53:00.001-07:002020-05-14T04:53:03.830-07:00The Paris And Brussels Attacks - 1258 Words I was just a few months from my 6th birthday when the terror attacks on September 9th 2001 happened. I was too young to full grasp what was happened at the time. I knew it wasn t good by seeing everybody crying, the president was always on TV and the flags were constantly flying at half staff. Fast forwards twelve years later and now terrorist are attacking the city that I live in. Unfortunately terrorism is becoming a predominate issue for not only us in the United States but for our Allies in Europe. The Paris and Brussels attacks are proof that even 15 years later we are still faced with a dangerous problem. Groups like Al-Qaââ¬â¢ida and recently ISIS are planting members of their terror organization in the borders of many countries around the world with only one goal in mind, cause havoc. These groups need to be stomped and we, The United States of America need to be the ones to do the stomping. Wether it be passing new laws strengthening our borders or using military force, t he people of this country and many others should not be forced to live in a state of fear. The easy definition of terrorism is ââ¬Å"the use of violence and intimidation in the pursuit of political aims.(Websterââ¬â¢s)â⬠However the Federal Bureau of Investigation(FBI) uses more in depth definitions to define to separation between International terrorism verse Domestic terrorism. Domestic is defined by the FBI as ââ¬Å"Activities involving acts dangerous to human life that violate federal or state law whileShow MoreRelatedThe Syrian Civil War1497 Words à |à 6 Pagesexpectation for more well off nations to provide for those in need across the world may be the moral answer, it is certainly no small task. With an increasingly dangerous and destabilized global system, in which terrorist attacks such as the recent incidents in Paris and Brussels are becoming commonplace, there is hesitancy amongst many western nations to harbor these at-risk populations. Regardless of the risks that states incur when hosting refugees, many nations do have a moral obligation to pro videRead MoreTerrorism Is Defined As A Means Of Coercion1689 Words à |à 7 Pagesas the systematic use of terror especially as a means of coercion. Itââ¬â¢s a problem that the United States and other countries have dealt with since before 9/11 but more significantly afterwards. On September 11, 2001, there was a series of four attacks by the Islamic terrorist group known as al-Qaeda. Two planes crashed into the North and South towers of the World Trade Center in New York City and a third crashed into the Pentagon, which houses the headquarters of the United States Department ofRead MoreEssay about The Battle of Waterloo1151 Words à |à 5 Pagesthe battlefield, The Battle of Waterloo had begun. ââ¬Å"On 26th February 1815 Napoleon absconded from his exile on the island of Elba and returned to mainland France. King Louis XVIII sent Marshal Ney to recapture the former Emperor and bring him to Parisâ⬠(Gumm 1). Napoleon got word of this and decided to write Marshall Ney and call him the ââ¬Å"bravest of the braveâ⬠(Gumm 1). On March 13, 1815 the Seven Powers, Austria, Spain, England, Portugal, Prussia, Russia, and Sweden signed a manifesto which declaredRead MoreThe Bombing Of Radical Violence1059 Words à |à 5 Pagesseen two terrorist attacks in particular that seem to capture the spotlight of radical violenceââ¬âone on Nov. 13, 2015 in Paris and another recently on Mar. 22, 2016 in Brussels. In response to the horrific attacks in Brussels, there was an explicit call for solidarity with implicit details, which lead to an approach to inquiry. With the joint death toll standing at about 160 individualsââ¬âwhom the Islamic State of Iraq and the Levant or ISIL claims responsibilityââ¬âthese attacks have been the mostRead MoreTerrorism Is Not Just The Inhumane Actions Against Innocent Civilians2367 Words à |à 10 Pagesprecipitate political action. Recent attacks in Paris and Brussels is igniting mass debates on the ongoing institution of terrorism, and the responsibility of international players in the global composition. Attacks in Paris and Brussels model for the rest of the world in terms of nation response, future threats, and interstate cooperation. In early November 2015, attacks in Paris covering five separate locations killing over 130 people and hundreds more wounded. These attacks were described by ââ¬Å"PresidentRead MoreThe Political Season Of America835 Words à |à 4 Pagesin the country but also our international relations. In the face of all the internal issues one issue that is mind baffling is the issue of terrorist. Terrorism has become a key topic in light of the Paris attack and just recently the Brussels attack. Listening to Yvan Mayeur, the mayor of Brussels speaks on CNN, on the issue of how do people born in Europe and educated in Europe become radicalistic, he mentioned that, that is something that cannot be solved. Looking at the religious affiliationRead MoreTransnational And Global Perspectives1164 Words à |à 5 Pagesmulticultural identity. I am currently writing a thesis at the University of Pennsylvania considering European mediaââ¬â¢s conception and representation of terrorist attacks in Europe and the Middle East. Under Dr. Barbie Zelizer, I am performing a quantitative and qualitative analysis of Western European coverage of both the 2015 Paris Attack and Beirut Bombing to consider how Islamic terrorism is represented in the press. At Leuven, I will continue researching European representations of Muslim communitiesRead MoreTerrorism Between Terrorism And Terrorism1207 Words à |à 5 Pagestrends impacted on the ways in which counter terrorism has responded in the Australian context? Introduction Terrorism poses a serious security challenge to the Australia and globally as it prevalence has increased over a decade although less attacks occur in the Western nations. The purpose of this assignment is to examine what trends and terrorist tactics are evident internationally over the past 5 years and how Australia responded to these trends. Definition To have an understanding ofRead MoreValues Of Solidarity And Tolerance Towards Immigration1404 Words à |à 6 PagesMaghrebian immigration at an all-time high in recent history and the 9/11 attacks still fresh in the collective imaginary, the 11-M Madrid terrorist attacks (2004) by the Abu Hafs al-Masri Brigade (part of Al-Qaida) represented a turning point as regards importing so-called Islamist terrorism right at the heart of both Spain in particular and the Old Continent in general, as they constituted the first XXIst-century Islamic terrorist attack on European soil. In parallel with this phenomenon, the burst ofRead MoreEmnic Case Study1626 Words à |à 7 Pagesand 2016, Abdelhamid Abaaoud, who played a significant part in the Paris and Brussel attack, had significant monetary resources to travel, rent apartments, facilitate other ISIS memberââ¬â¢s moves, and purchase fake legal documentation, weapons, and other necessary supplies to conduct the terror operation. According to French Intelligence, Abaaoud selected members who could pay as much as EURO $50,000 each, to participate in the attacks. In 2016, the arrest of an American-born ISIS operative in Maryland Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-49070509554985001432020-05-06T14:45:00.001-07:002020-05-06T14:45:31.149-07:00Essay about Ontological Argument Critique - 857 Words The existence of God is a much debated philosophical argument that has mystified philosophers since the age of the ââ¬ËEnlightenment.ââ¬â¢ Many of the different arguments put forth and analysed though, have not adequately proven Godââ¬â¢s existence. Although in order to move forward, failed arguments must be studied to ensure that mistakes are not repeated. One such argument is the Ontological Argument. This argument was first recorded by St. Anslem (1033-1109). Descartes adapts this argument in the fifth meditation in ââ¬ËMeditations on First Philosophy.ââ¬â¢ He first establishes that whenever he thinks about a triangle, there are certain properties that must be present in order for the form to be a triangle. Further ââ¬Å"even if perhaps no such figureâ⬠¦show more contentâ⬠¦Since no such island actually exists, Gaunilo concludes, therefore, that the argument does not prove Godââ¬â¢s existence. However, Descartes addressed Gauniloââ¬â¢s objection stating simply that whilst an island is a contrived thought, his ââ¬Ëtriangleââ¬â¢ is not. The properties of triangles can be obvious and discoverable truths; they can be proven despite the thinker. On the other hand, the perfect island may vary, based on the thoughts of different people. Thus, to link God with thoughts of an island is flawed (Cardinal, et al, 2005). Another philosopher, Charles Hartshorne held that an island was a contingent entity that can endure termination by nature. God is a necessary as he is unaffected by nature. Thus, the two entities fail to relate to each other adequately. (Grim, 1983) As the weakest of the objections, Gaunilo does appear to have missed the point of the Ontological Argument. He mistakenly likens his island to ââ¬ËGodââ¬â¢ when, this is rather more akin to Descartes triangle or, more so, his mountain and valley. An island needs to be completely surrounded by water in order to be called an island, just as every mountain must have a valley. To remove these properties will remove something meaningful from these entities; Descartes claims existence is an essential attribute of God. However, the crux ofShow MoreRelatedEssay on The Ontological Argument for the Existence of God1545 Words à |à 7 PagesThe Ontological Argument for the Existence of God The ontological argument is an a priori argument. The arguments attempt to prove Gods existence from the meaning of the word God. The ontological argument was introduced by Anselm of Canterbury in his book Proslogion. Anselms classical argument was based on two principals and the two most involved in this is St Anselm of Canterbury as previously mentioned and Rene Descartes. The ontological argument argues thatRead MoreDescartes Meditations On First Philosophy1712 Words à |à 7 Pagesattempts to prove the existence of God. The argument he presents in the Third Meditation for the existence of God has been nicknamed the ââ¬ËTrademarkââ¬â¢ argument. This argument deals with types of ideas, of which there are three, a principle called the Causal Adequacy principle, and a sliding scale of reality. The argument concludes that the idea of a God that is a perfect being is an innate idea that is real and was caused by God and therefore God is real. This argument will be explained with the greater detailRead MoreThe Major Features of the Ontological Argument for the Existence of God1021 Words à |à 5 Pagesof the Ontological Argument for the Existence of God The ontological argument for the existence of God was originally set out in eleventh century by St. Anselm in his Proslogian. Anselm was a Benedictine monk, Archbishop of Canterbury, and one of the great medieval theologians. It has received a lot of both support and criticism from leaning philosophers. The argument is appeals to those who already believe in the existence of God than to an atheist. The argument is entirelyRead MoreAnshelmà ¬Ã ¥s Proof of Godà ¬Ã ¥s Existence1466 Words à |à 6 Pagesposition in the light of the critique put forward by Gaunilo, Aquinas and Kant. St. Anselm (1033-1109) was an Italian philosopher and monk who later left his country to become Archbishop of Canterbury. As Anselm firmly believed in God, he wanted to prove Godà ´s existence through use of logic and reason and thus set out to demonstrate it in his most popular book named ââ¬Å"Proslogionâ⬠(1078) in which he proposed one argument that, centuries later, was termed Ontological Argument by Immanuel Kant (1724-1804)Read MoreEssay on Anselmââ¬â¢s Ontological Argument1217 Words à |à 5 PagesThe ontological argument for Godââ¬â¢s existence is a work of art resulting from philosophical argumentation. An ontological argument for the existence of God is one that attempts the method of a priori proof, which utilizes intuition and reason alone. The term a priori refers to deductive reasoning. Deductive reasoning is the type of reasoning that proceeds from general principles or premises to derive particular information. The argument works by examining the conce pt of God, and arguing that it impliesRead MoreArgument for Existence of God Essay4707 Words à |à 19 PagesArgument for Existence of God The real is the rational, and the rational is the real. In philosophical discussion, no statement is, perhaps, more important or more controversial. Yet, this is the very position that I advocate within this paper. The equation of the rational with the real is at the heart of the argument I here consider, that being the ontological argument for the existence of God. There are several versions of the ontological argument for the existence of God, which is to say thatRead MoreSt. Anselm Of Canterbury2376 Words à |à 10 Pagesproving the existence of god, and from this has sprouted many arguments attempting to prove or disprove godââ¬â¢s existence from a wide variety of different perspectives. St. Anselm, Archbishop of Canterbury has proved a true pioneer in the study of the philosophy of religion. Anselm provided one of the most crucial and influential solutions to solving the mystery of godââ¬â¢s existence, the Ontological Argument. While there were many different arguments (along with their originators) discussed during the religionRead MoreHeidegger, Kant, And The Ontological Argument985 Words à |à 4 PagesHeidegger, Kant, and the Ontological Argument In the introduction to The Basic Problems of Phenomenology, Martin Heidegger explains that throughout the history of philosophy, there has been many discoveries of the ââ¬Å"domains of beingâ⬠viz., ââ¬Å"nature, space, and soulâ⬠. However, none of these discoveries could be appreciated in a way that clarifies ââ¬Å"their specific being.â⬠As an example, Heidegger interprets this problem, as the reason Plato understood why the soul, along with its logos, was a differentRead MoreRene Descartes Ontological Argument957 Words à |à 4 Pagesmetaphysical arguments of existence of man to his proofs for the existence of God are still discussed and debated today. In the field of religion, most famous is his Ontological proof for the existence of God. In other words, proof that one can know God a priori, with no experience whatsoever. Following his publication, a philosopher named Caterus raised key objections to his proof, which he later responded to in an intriguing way. Descartesââ¬â¢s reply to Caterusââ¬â¢s critique of Descartesââ¬â¢s Ontological argumentRead MoreEssay on Hegel and Kant on the Ontological Argument1748 Words à |à 7 PagesHegel and Kant on the Ontological Argument ABSTRACT: I intend to present Kants refutation of the ontological argument as confronted by Hegels critique of Kants refutation. The ontological argument can be exposed in a syllogistic way: everything I conceive as belonging clearly and distinctly to the nature or essence of something can be asserted as true of something. I perceive clearly and distinctly that existence belongs to the nature or essence of a perfect being; therefore, existence can Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-47759888122032477762020-05-05T15:57:00.001-07:002020-05-05T15:57:05.631-07:00Weight loss, nutrition, and healthy diet advice free essay sample In the United States and such other countries, increasing use of sugar in foods has led to an increase in obesity levels. Many manufactured foods have sugars that have been added. These include jams, jellies, yogurt, peanut butter, soups, candy, bars, soft drinks and many other snacks. The National Health and Nutrition examination survey indicated that the United States population has decreased its intake of fat but increased its intake of sugary and energy giving foods, while the incidence of obesity has increased (US Department of Health and Human Services, 2006) and throughout the world.The implication here is that there is a greater likelihood of developing obesity with the consumption of sugar than with the consumption of fat. The sugar, when consumed by humans is stored as glycogen. When this glycogen becomes excessive it is converted into fats which when in excess results in the high-fat deposits common in obesity. Artificial sweeteners have various advantages over sugar and these make them the preferred choice for individuals who want to avoid the health risks of natural sugar. We will write a custom essay sample on Weight loss, nutrition, and healthy diet advice or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page To start with, sugar substitutes do not have the problem of lactic acid production, consequently, tooth decay is not a health hazard associated with sweeteners. The sweeteners do not undergo the fermentation process like natural sugars. The difficulty of regulating blood glucose levels is easier to manage using artificial sweeteners. Artificial sweeteners allow the individual with diabetes to enjoy a great variety of foods while maintaining close control of their sugar intake. Further, some of the artificial sweeteners even though they have a small number of energy calories, are slowly metabolized.There has been a debate on the value of extrinsic sugar to the health of an individual. Extrinsic sugar enhances the taste of food but as it does so it also increases the number of calories resulting in negative effects on the health of an individual. The nutritional advice by the United Nations following a report compiled by two of its agencies (Fao and Who ) is that free sugars should account for only as much as 10% of the total intake in a diet that is considered too healthy.This is because of the high-profit margin realized with the use of artificial sweeteners as they are more cost-effective than both corn syrup and sugar. The sweeteners, however, should be used by consumers with great caution to ensure that the sweeteners do not end up becoming more of a health hazard than a means of achieving good health. Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-4382192314696332342020-04-05T19:00:00.001-07:002020-04-05T19:00:04.609-07:00Marketing Design and Innovation Smart TVs Executive Summary Marketing design and innovation has gained massive relevance in the electronic industry where competition has reached the cut-throat levels. The Smart TV industry is one of the most affected industries where firms are fighting to retain their competitiveness. Samsung Smart TV is one of the products that have found themselves in this competitive environment.Advertising We will write a custom dissertation sample on Marketing Design and Innovation: Smart TVââ¬â¢s specifically for you for only $16.05 $11/page Learn More The marketing team of Samsung has been coordinating closely with the production unit to ensure that the design, colour, shape, and functionality of the product meet the needs of the market. The marketing approach taken by the firm must be innovative enough to appeal to the emotions of the customers in order to influence the buying decision. Strong brands are very helpful in such competitive environments. Introduction The field of marketing has undergone a massive transition over the years as various changes take place in the global market. According to Trott (2005, p. 89), firms have come to realize that they no longer hold the power of deciding what to deliver in the market. In the past when there were few players in various industries, firms had massive powers, and consumers had to accept what was presented to them. However, this changed as the market started getting competitive. It was clear that firms had to go beyond offering the normal products to the market. They had to be unique in their product offerings in order to gain competitive advantage over others. They realized that before producing any product, they had to get the opinion of the consumers in order to present to them what will offer them maximum satisfaction. Marketing changed from an inward-out approach to an outward-in strategy. Only the best could survive the intensity of the competition and firms in different industries struggle d to outsmart their competitors. The electronic industry has experienced a stiff competition, not only because it is at the heart of the emerging technologies, but also because of the nature of the customers. Firms in this industry have been struggling to come up with new products that can help them attract the attention of the market. This has given rise to the marketing design and innovation. According to Von (2003, p. 56), firms have embraced innovation as a way of developing unique products in the market that can meet the demands of customers. This scholar also says that customers have become so sensitive of the product design when making their purchases. The shape, colour, design, imagination, relevance, usefulness of the product will define the possibility that a customer will purchase a given product.Advertising Looking for dissertation on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The recent introduction of t he Smart TV by various electronic companies is a clear indication that firms have come to appreciate the relevance of the marketing design and innovation in their production strategies. This research will focus on analyzing the marketing design and innovativeness of Samsung Smart TV. Critique of Television Sets Features, Benefits and Values Samsung is one of the most successful electronic companies that have been able to retain its attraction both in the developed and developing economies. It is one of the top brands in the electronic industry, always coming up with new products in different designs that go beyond customersââ¬â¢ expectations. The company plunged itself into the field of Smart TV as a way of asserting its position as a leading company in this industry. This product has been considered unique because of its features. Below is a diagram of Samsung Smart TV. Samsung Smart TV As shown in the diagram above, this is more than a television set. It is a whole system of e ntertainment brought together. The second diagram below is the best graphical presentation of the features of this digital entertainment machine. Features of a Samsung Smart TVAdvertising We will write a custom dissertation sample on Marketing Design and Innovation: Smart TVââ¬â¢s specifically for you for only $16.05 $11/page Learn More In defining features of a Smart TV, Rosellina, Amna and Matherly (2013, p. 67) says, ââ¬Å"It has a higher focus on the online interactive media, Internet TV, over-the-top content, on-demand streaming media, and home networking access.â⬠Basic feature of this product is that it is a television set that has all the features of a conventional television set. However, it has other integrated features that make it unique from a television set. It supports the interactive media. This means that one can use it to access the social media such as Facebook, Tweeter, and YouTube. Its ability to support the streaming medi a means that the user can easily watch any online entertainment by streaming it live. It offers numerous benefits to the user. One can easily download a video and store it within the system for future viewing. It is also multifunctional, meaning that as a person watches news on BBC, he or she can record events taking place at CNN so that he or she can watch it at a later time. This high value makes it a unique product in the market. Critical success factors, phases of innovation, and timeline Development of the Smart TV can be traced to way back in 1994 when the first patent was registered by a group of electronic engineers in the United States. However, its real impact started taking shape in 2010 when major companies started commercializing the product after successfully testing the models. It is also important to analyze phases of innovation and critical success factors in this industry. The path towards Smart TV has been long and bumpy as firms struggle to develop unique product s. According to Baxter (1999, p. 46), the path taken by the leading electronic firms to arrive at Smart TV is closely connected to the path that was taken to come up with the Smartphone. From traditional television sets, most companies realized that it was necessary to develop more superior products for their customers. The initial issue about the design that had to be addressed at the early stages was about the shape.Advertising Looking for dissertation on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The cathode-ray tube television sets were occupying a huge space in an environment where space was an issue. The development of plasma screen television sets was a critical success factor when addressing the issue of space. Then the companies realized that customers needed more in their television sets other than the TV and AV functions. They came up with radios. However, this did not receive massive acceptance as it did when the radio was introduced on phones. The invention of LCD was another critical success factor in this development process. It had superior features than the plasma TV. LED was the second last stage. Finally, there was the Smart TV with superior functionality as those that have been described above. Samsung has been very active in the various stages described above, and it is currently one of the major manufacturers of Smart TVs. Although this product is not available in most homes, it is an indication of a major success that has been made in this industry. Analy sis Comparison of Leading Brands of Television Sets and Their Design Factors Some of the top electronic brands have been keen to develop Smart TVs as a way of tapping into this rich field that has received positive reception from customers. According to Bidault, Despres and Butler (1998, p. 478), most of the electronic companies that have ventured into the manufacture of this product have their own unique designs that they have embraced, with some having higher performance features that others. Samsung is one of the leading companies that have been very successful in this industry. Although the functionality of its Smart TVs is slightly different from that of other brands, the physical designs of these Smart TVs are almost the same. They have embraced the ultra-thin model using LED technology. Samsung Smart TV has a diamond colour, with a touch-screen and qwerty-keyed remote control that enables the user to easily type, when looking for information on the internet. According to Cimp u (2013, p. 45), the 75-inch Samsungââ¬â¢s Samsung D9500 remains the largest Smart TV in the market. At this stage, it would be necessary to analyse the top six brands of Smart TVs in the global market. LG Smart TV has been viewed by many critics as the best Smart TV in the market in terms of the functionality and the value it offers. Its heavy downloading capacity makes it one of the most favourite Smart TVs among the internet savvy individuals. It can also identify and inform the user about specific sites where data being downloaded is obtained. The following diagram shows the physical design of an LG Smart TV. LG Smart TV As can be seen from the above image, it is clear that this Smart TV has more functionalities than a conventional television set. Besides offering basic television channels, this television allows users to access interactive media such as Facebook, Tweeter, and YouTube. Other online services such as e-market can also be accessed through this website. The Pana sonic Smart TV brand shown has been one of the most successful Smart TV brands in the market. The Panasonic Smart Viera seeks to offer its users a unique ability to use various functions at the same time. As shown in the figure below, the screen can be partitioned by the user so that different functions are allowed to run simultaneously. It means that when using this electronic, it is possible to watch live football while charting with a friend on Facebook and downloading movies from the YouTube. Panasonic Smart Viera Sony Smart TV, also known as Sony Entertainment Network, is one of the best Smart TV brands in the market. The figure below shows a picture of a Sony Entertainment Network. Sony Entertainment Network As the name suggests, this television seeks to offer maximum entertainment to the users. When describing functionality of Sony Entertainment Network, Roedy and Fisher (2011, p.) say, ââ¬Å"The product is built around impressive video unlimited and music unlimited servic es, BBC iPlayer, Demand 5, Lovefilm, Netflix, BBC News, library, BBC Sport, a Sony-branded channel of 3D content, Sky News, YouTube, Twitter, Facebook, Picasa and Skype.â⬠It means that this product offers much more to the users. The marketing unit of this company and the production department worked very closely to come up with a product that goes beyond the expectations of the customers. According to Trott (2005, p. 82), in the current market, the only way of staying ahead of market competition is to be able to provide quality services that goes beyond the expectations of the customers. This is what Sonyââ¬â¢s Smart TV sought to achieve in this new product. The Toshiba Smart TV, also known as Toshiba Cloud TV, is another successful Smart TV brand that has achieved massive success in the market. The television is ultra thin because of the issue with the spacing. Besides allowing users to use the social media, it also has the functionalities of Live Sport TV, i-Concerts, Dai ly motion and much more functions. It has a calendar that can be displayed on the screen whenever the user finds this necessary. For the iOS users, the Toshiba Cloud TV app can be a functionality that can be used to improve the experience of using the product. However, it is important to note that users of this product have criticized it for messy accounts and a problem with pairing the codes or password. For this reason, this product is poorly rated as compared to other products in the market such as LG and Samsung. The figure below shows Toshiba Cloud TV. Toshiba Cloud TV Another leading Smart TV brand is Phillips. Its functionality varies a little from that of Samsung and LG. Although it has the capacity to download information from the internet, it lacks the capacity to inform the user about the details of the site from which the information is obtained. However, it shares other functionalities such as allowing users to browse the internet, use the interactive media, download m usic from the internet and store them for future use. The figure below shows an image of a Phillips Smart TV. Phillips Smart TV When analyzing the design of the six top brands of Smart TVs, one thing that comes out clearly is that all of them have embraced the need for this product to be ultra-slim. The main difference in design that comes out, as shown in the diagrams above, includes the shape of the stand and their color. However, other features are pretty much the same. Design and Innovation of Smart TV According to Norzalita and Norjaya (2010, 181), the design and innovation would always define the competitiveness of the product in the market. As customers find themselves presented with products with nearly similar functionality features, they are now focusing on the design of the products as a way of determining their superiority. They look at issues such as productââ¬â¢s shape, colour, and style when choosing the product. Samsung has been very sensitive in defining the des ign of its products. According to Keller, Sternthal and Tybou (2002, p. 9), there is always a general assumption among the consumers that the superiority of the productââ¬â¢s design has a close relationship with the service it renders. This means that a product with a superior design will always be assumed to have a superior value than others with simpler designs. Given the similarity of these products in terms of their functionality, most companies are currently using the differentiation strategy as a way of making their products unique in the market. Firms have to realize that consumers use these designs to rate these products. For this reason, while designing the unique functionality of the products, these firms must remain very innovative on issues such as shape, colour and other attributes of the product. Product and service process The analysis above clearly shows that when designing a product, it is very crucial to pay attention to some of the external features that some c ompanies may be tempted to ignore. This is so because in marketing, these physical attributes play an important role. These factors are critically discussed below. Shape, colour, design, imagination, relevance, and usefulness It is now clear that the shape and colour of a product plays a pivotal role in determining the ease with which it can be marketed among different classes of consumers. Customers pay attention to the finishing touches of a product. Samsung has been keen in defining these factors in their product. The image below is of Samsung Smart TV demonstrating the shape, colour, and design used on the finished product. The Colour Theory of Design holds that different colours evoke different emotions among the customers. The Shape, Colour and Design of Samsung Smart TV In its design, the firm was keen on developing an ultra-thin product as shown in the first diagram. It shows that it is space conscious. The second diagram shows the diamond colour and the shape of the screen . It demonstrates imagination of the developers, and relevance of the product in a world where space is increasingly becoming scarce in many homes. It demonstrates the usefulness of the product, not just because of its functionality, but also because of the consumption of the space. The product design is always an output of an imagination. The invention of a Smart TV and its design was an imaginative work that was based on the premise that the final product should address the issue of space, and functionality of the product. This explains why the product has integrated functions of so many electronic gadgets into its system. The relevance of the applications found on this television and its usefulness will depend on the individual user. For instance, this product eliminates the need for a personal computer. However, for it to be relevant to the consumer, then the person must be a user of the personal computer. For an old man who only needs to watch BBC news and other simple forms of entertainment, this sophisticated product may be of little benefit to them. However, the youths who are heavy users of social media, live sporting events, and heavy data storage, this product is very relevant and highly useful. Style, form, reparability, conformance, performance The style, form, reparability, conformance, and performance are other attributes that customers will be looking for in the products they purchase in the market. Samsung has been very keen on the style, form, and functionality of their products. The figure below is an image of Samsung Smart TV being launched in the market. Style and Functionality of Samsung Smart TV The presence of a lady in this advert is just to emphasise on the sheer size of this television. It shows that the lady could fit perfectly well in the screen if this were possible. In essence, it is telling the consumers that they will be watching images in their real sizes. The screen also informs the consumers of the variety of the functions that they can perform with this product. The qwerty-enabled remote control held by the lady in the advertisement is an indication that this Smart TV has the features of a personal computer. However, it is important to note that most of the Smart TVs have had issues with their reparability. According to the market research by Rosellina, Amna and Matherly (2013, p. 54), Samsung Smart TV has been regarded by most of the users as a high performance product. It is easy to use with very simple manuals to enable the user to understand the sophistication of the product. The product can also be repaired easily in the approved Samsung outlets in the global market. However, there have been limited cases of customers seeking repair for this product, and this means that the current data may not be substantial enough to form a basis of a conclusion. Gestalt Ratio Theory In marketing, it is always necessary to use the underpinning theories to explain some of the phenomena in the market that would define consumer behaviour. In design, Gestalt Theory of Perception is one of the widely used theories that helps explain how designers always seek to achieve visual satisfaction out of their products. Gestalt Theory of perception defines ground-object relationship and various principles about product design (Kelley 2001, p. 89). One of the most important principles of Gestalt ratio is the Golden Ration System. It involves coming up with symmetrical shapes out of a product. This would be a clear indication that the productââ¬â¢s design is based on some definite shape. This is specifically meant to be appealing to the eye when one looks at the product. The symmetrical shape should be achieved by dividing the product into two equal shapes by dividing it into two equal parts from whichever angle. Other smaller symmetrical shapes can also be achieved out of the product as demonstrated in the product below. The figure above shows that Samsung Smart TV has various symmetrical shapes fr om various angles. This is an important factor in defining the beauty of a product from the perspective of customers. Market Penetration and Segmentation In order to be successful in the market, Samsung must define a clear market penetration strategy. This must start with a clear definition of the market segment that is targeted. This will help avoid cases of making general promotions that may fail to reach the intended audience. It is important to use some theories when defining the market segment. One of the underpinning theories that can be used at this stage is Maslowââ¬â¢s Hierarchy of Needs. The marketing unit of Samsung must realize that the market is very competitive, and that marketing programs must be very specific. Samsung Smart TV cannot be a product targeted for the individuals who are struggling to meet psychological or security needs as defined in the Maslowââ¬â¢s Hierarchy of Needs. This is the best product in the market currently with features meant to offer m ore than what a conventional television offers. This means that it is a product for people who have achieved self-actualization or approaching it. For this reason, the targeted segments of this product are the upper class and the upper middle class members of the society. After defining the market segment, the marketing unit must define the positioning strategy (Jolly 2005, p. 45). The Consumer Buying Decision Process Theory will be very useful at this stage. This theory will help the marketing unit of Samsung understand the decision making process of the buyer. This involves understanding some of the basic facts that defines the decision that the consumer will make in the process. The positioning strategy should be developed only after understanding some of these factors valued by the consumer that will make him or her make decisions on the products to buy and those that should be avoided. It is important to note that some consumers are largely attracted to a product simply because of its physical design. Others would want more than just the physical attractiveness of the product. Such customers may ignore the physical appearance and pay more attention to the functionality of the product. Samsung Smart TV must be an all rounded product that would offer an appeal to the customers with varying needs. This product should be positioned in terms of its functionality, space consciousness, and the physical attraction. The marketing management unit should then define the most appropriate communication strategy that would help reach the target audience. Social media platforms such as Facebook, Tweeter and YouTube can be very useful. The mass media such as television adverts and newspaper adverts should not be ignored. It is important to note that Samsungââ¬â¢s performance in the market is impressive. The product positioning was done successfully, and the firm has maintained a massive campaign for this product using both the mass and social media. Brand Appeal in Re lation To Competitors In a highly competitive market, firms are always under massive pressure to come up with ways of making their product unique from other existing products. The best way of differentiating product is to use brand. Samsung Smart TV is operating in a highly competitive environment where the products share so many features. The level of competition in this industry has gotten so stiff that firms are relying on the strength of their brand to gain competitive advantage over competitors. The products are also so similar that customers are using the brands as one of the ways of differentiating them. Below are the images of some of the top brands in this industry. Haier Smart TV (Haier Brand) Apple Smart TV (Apple Brand) Samsung Smart TV (Samsung Brand) Roku Smart TV Net-Range Smart TV Branding is one of the best ways of gaining competitive edge in the market over market rivals. As shown in the six images above, different brands use different innovative features to a ttract the appeal from the customer. It is clear that there are numerous brands of Smart Television in the market. Customers pay a lot of attention to the brand that is presented to them. They always base their buying decisions on the brands that are known to offer quality products. For instance, the brand Net-Range is very new to many of the consumers in the market. It does not have a history, which means that customers cannot attest to its quality. Consumers are always weary of such products. They prefer brands that are known to them. However, it is Samsung brand is one of the highly valued brands in the electronic industry. This has given its Smart TV an edge over most of the market competitors. It means that in the above identified brands, Samsung should only be weary of the Apple Brand. Apple is one of the brands known for its focus on quality of its products. Brand meaning, brand equity, brand awareness, image, and relationship According to Rust, Zeithaml and Lemon (2004, p. 1 0), brand is one of the most important components of the product that should be given emphasis when developing marketing programs. The brand name and brand image helps in the identification of the firmââ¬â¢s product in the market. The brand name Samsung and its logo are very popular in the market. The firm has also been keen on developing brand awareness in order to popularize the product in the market (Dussauge and Garette 1999, p. 176). The brand strategy helps a firm develop a firm grip on its customers in order to gain a competitive edge over its competitors. According to Rosellina, Amna and Matherly (2013, p. 89), brand awareness refers to the level at which a given brand is known in the market. Some of the top brands like Samsung are widely known in the market for various other electronic gadgets. However, Rust, Zeithaml and Lemon (2004, p. 89) warns against ignoring the need for constant awareness creation. At no point should a firm cease maintaining awareness campaign in the market, especially when there is a new product in the market. Quality, cost, status, performance, differentiation The cost of the product is always closely determined by its quality and performance. Samsung Smart TV is fairly priced as compared to its competitors, but it has some of the best features in the market. The firm has also tried to bring differentiation on the product using the logo, design, colour, and functionality. The quality of the product should be used to define the cost of the product in the market. The brands of Smart TVs mentioned above have varying costs based on the brands and the functionality of the product. This means that a 51-inch Samsung Smart Hub will cost differently from a 51-inch LG television. When defining the cost of a product, it is important to pay close attention to the capacity of the buyers and their view of the product. When the buyers have a higher purchasing power, they tend to assume that expensive products are of higher quality than c heaper products. This factor should be taken into consideration when developing the price. Innovation Centred-First to Market The marketplace has changed so much that traditional forms of marketing may not offer the desired solution to firms operating in a competitive industry as Samsung. Innovation-centred approach is the best approach that can be used by Samsung in order to gain competitive approach. This means that the firm must develop marketing ideas that would be emotionally appealing to the customers (Jerrard, Hands and Ingham 2002, p. 121). The ability to appeal to the emotions of the customer can make the much needed difference when customers are making their purchases. Kotlerââ¬â¢s Six Meaning, Brand Pyramid, Brand Resonance According to Roedy and Fisher (2011, p. 81), ââ¬Å"The most distinctive skill of professional marketers is their ability to create, maintain, protect, and enhance brands.â⬠In order to achieve this, a firm must be able to be able to understand six meanings of a brand as defined by Kotler. They include brand attributes, values, benefits, culture, personality, and user. Each of the six brand meanings has been given emphasis by Samsung in its new Smart TV model. The brand resonance pyramid can best be explained using the image below. Source (Jordan 2000, p. 79) In the first layer, the concern of Samsung Company would be to establish brand identity. In the second layer, would involve giving meaning to the brand. The third level involves consumer response to the brand, while in the last tier the focus will be on developing customer relationship. Patents and Trademarks Registered for Protection In the field of design, patent and trademarks are very important. It takes massive efforts, resources and time to come up with a new design in the market. The process of coming up with Smart TV took several processes for different companies and that is why different brands of Smart TVs have some sense of uniqueness. Protecting these ne w designs using patent rights enables a firm to protect its intellectual property. Brands also need to be patented to protect them from piracy or any form of misuse. Below is the brand name and logo of Samsung. The name and logo are patented and no firm can use the above brand unless it is done under mutual agreement with Samsung. All the products of this firm, including Samsung Smart TV use this logo in the market. Conclusion Smart TV has been seen as a revolution in the field of innovation technology. Many companies have entered this field, making it one of the most competitive market segments. Samsung is the leading player in this industry, with products specifically designed to meet the customersââ¬â¢ needs. The design of the product plays a pivotal role in determining whether or not customers may make the purchase of the product. When faced with similar products in the market, customers base their buying decision on the shape, colour, size, design, price, and the brand of a product. These features must be closely monitored by the marketing team of Samsung to help the firm remain competitive. List of References Baxter, M 1999, Product design: practical methods for the systematic development of new products, Stanley Thornes, London. Bidault, F, Despres, C Butler, C 1998, Leveraged Innovation: Unlocking the innovation potential of strategic supply, Macmillan, Basingstoke. Cimpu, O 2013, RD for Smart TV, New York: LAP LAMBERT Academic Publishing. Dussauge, P Garette, B 1999, Cooperative Strategy: Competing successfully through strategic alliances, Wiley, Chichester. Jerrard, R, Hands, D Ingham, J 2002, Design Management Case Studies, Routledge, London. Jolly, A 2005, From Idea to Profit, Kogan Page, London. Jordan, P 2000, Designing pleasurable products: an introduction to the new human factors, Taylor Francis, London. Keller, K, Sternthal, B Tybou, A 2002, Three Questions You Need to Ask About Your Brand, Harvard Business Review vol. 2. no. 1, pp. 1 -10. Kelley T, 2001, The art of innovation, Harper Collins Business, London. Norzalita, A Norjaya, M 2010, Analyzing the Brand Equity and Resonance of Banking Services: Malaysian Consumer Perspective, International Journal of Marketing Studies, vol. 2. no. 2, pp 180-185. Roedy, B Fisher, D 2011, What makes business rock: Building the worldââ¬â¢s largest global networks, Wiley, Hoboken. Rosellina, F, Amna, K Matherly, T 2013, Look at Me! Look at Me! Conspicuous Brand Usage, Self-Brand Connection, and Dilution, Journal of Marketing Research, vol. 50. no. 4, pp. 477-488. Rust, R, Zeithaml, V Lemon, K 2004, Customer-Centered Business Management, Harvard Business Management, vol. 9. no. 1, pp. 1-11. Trott, P 2005, Innovation Management and New Product Development, FT Prentice Hall, Harlow. Von, S 2003, Managing Innovation, Design and Creativity, John Wiley, Chichester. This dissertation on Marketing Design and Innovation: Smart TVââ¬â¢s was written and submitted by user Silver Gorilla to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here. Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-76100699632055140842020-03-08T20:16:00.001-07:002020-03-08T20:16:02.776-07:00The Bakufu Ruled Japan for Nearly 700 YearsThe Bakufu Ruled Japan for Nearly 700 Years The bakufu wasà the military government of Japan between 1192 and 1868, headed by the shogun. Prior to 1192,à the bakufu- also known as shogonate- was responsible only for warfare and policing and was firmly subordinate to the imperial court. Over the centuries, however, the bakufus powers expanded, and it became, effectively, the ruler of Japan for nearly 700 years. Kamakura Period Saurai protecting royal carriage durring the Burning of the Sanjo Palace. Corbis / VCGà / Getty Images Beginning with the Kamakura bakufu in 1192, shoguns ruled Japan while emperorsà were mere figureheads.The key figure in the period, which lasted until 1333, wasà Minamoto Yoritomo, who ruled from 1192 to 1199 from his family seat at Kamakura, about 30 miles south of Tokyo. During this time, Japanese warlords claimed power from the hereditary monarchy and their scholar-courtiers, giving the samurai warriors- and their lords- ultimate control of the country. Society, too, changed radically, and a newà feudal systemà emerged. The Ashikaga Shogonate After years of civil strife, precipitated by the invasion of the Mongols in the late 1200s,à Ashikaga Takaujià overthrew the Kamakura bakufu andà established his own shogunate in Kyoto in 1336.à The Ashikaga bakufu- à or shogonate- ruledà Japan until 1573. Ahsikaga Takauji. æâ" ¥Ã¦Å" ¬Ã¨ ªÅ¾: ä ¸ æËŽ / Public domain /à Wikimedia Commonsà However, it was not a strong central governing force, and in fact, the Ashikaga bakufu witnessed the rise of powerful daimyoà all around the country. These regional lords reigned over their domains with very little interference from theà bakufu in Kyoto. Tokugawa Shoguns Toward the end of the Ashikaga bakufu,à and for years thereafter, Japan suffered through nearly 100 years of civil war, fueled mainly by the increasing power of the daimyo. Indeed, the civil war was sparked by the ruling bakufus struggle to bring the warringà daimyo back under central control. Tokugawa Ieyasu. KanÃ
TanyÃ
« / Public domain / Wikimedia Common In 1603, however, Tokugawa Ieyasu completed this task and established the Tokugawa shogunate- or bakufu- which would rule in the emperors name for 265 years. Life in Tokugawa Japan was peaceful but heavily controlled by the shogunal government, but after a century of chaotic warfare, the peace was a much-needed respite. Fall of the Bakufu When U.S.Commodore Matthew Perryà steamed into Edo Bay (Tokyo Bay) in 1853 and demanded thatà Tokugawa Japanà allow foreign powers access to trade, he unwittingly sparked a chain of events that led to Japans rise as a modern imperial power and the fall of the bakufu. Japans political elites realized that the U.S. and other countries were ahead of Japan in terms of military technology and felt threatened by western imperialism. After all, powerfulà Qing Chinaà had been brought to its knees by Britain just 14 years earlier in theà First Opium Warà and would soon lose the Second Opium War as well. Meiji Restoration Rather than suffer a similar fate, some of Japans elites sought to close the doors even tighter against foreign influence, but the more foresighted began to plan a modernization drive. They felt that it was important to have a strong emperor at the center of Japans political organization to project Japanese power and fend off Western imperialism. As a result, in 1868, the Meiji Restoration extinguished the bakufus authority and returned political power to the emperor. And, nearly 700 years of Japanese rule by the bakufuà came to a sudden end. Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-35562975497269590912020-02-21T10:42:00.001-08:002020-02-21T10:42:03.476-08:00A family affair Essay Example | Topics and Well Written Essays - 500 wordsA family affair - Essay Example Such families need intervention by the social services to protect the child (as cited in Kroll, 2006, p.84). As Broad discussed social institutions do not allow children to stay with their substance misusing parents. Kinship care, offered primarily by family members, is an option that allows the children to remain in the family atmosphere. Family members especially the grand parents can play a special role in such circumstances (as cited in Kroll, 2006, p.86). On the other hand, various studies about the kinship carers in US have revealed their own social and financial problems. Kinship carers can be poor and illiterate. Kinship care, a blessing or a curse, is a matter of discussion according to Cuddeback (as cited in Kroll, 2006, p.86). Also, because of the prebirth maternal drug abuse, children may have to face serious health and behavioral problems. However compared to non-kin care, kinship care is a more stable option as concluded by Beeman & Boisen (as cited in Kroll, 2006, p.86). Barnard noted that support by family members protects kids from the consequences of the irresponsible and violent behavior of their parents. Moreover the parents who want to get rid of the drug problems can achieve this while their children are being taken of by the family members. On the other side, the presence of care takers frees the parents from their responsibility and they do not try to change their habits (as cited in Kroll, 2006, p.87). Substance misuse can pass from parents to their children. It is a very serious matter of concern. Kids who face such problems at home in their childhood often fall prey to such a practice very easily in their adulthood. Inheritance is not the only reason for substance misuse, other factors such as social circle, economic or emotional troubles can also lead to the same. Parental conduct can be a reason of shame for the children in the society and can have adverse effects on their mental state making them vulnerable to other social Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-70275971386026952002020-02-05T07:41:00.001-08:002020-02-05T07:41:03.196-08:00Personal Theory Essay Example | Topics and Well Written Essays - 750 wordsPersonal Theory - Essay Example , 1986, 115-31) Feminist theory takes the position that the portrayal of the damsel in distress has a profound view on the self-perception as children tend to emulate the characteristics of their favorite characters in childrenââ¬â¢s literature and attempt to subscribe to their respective character traits. (Zipes, 1989, 185-200) Feminist theory takes the position that the damsel in distress portrays a view of human nature that perpetuates an entirely sexist view of human nature.(Kramer and Moore, 2001) The underlying message is that the female in distress does not have the ability to cope on her own and is dependent upon a males assistance for relief. The view of human nature in this distinction between female and male characterization is exemplified in Cinderella where the damsel in distress is rescued by a Prince Charming who holds out the promise of marriage, status, wealth and happiness. The heroine is helpless and powerless and cannot find redemption without male interference. Sleeping Beauty and Snow White are similar in their respective approaches to this view of human nature in that the heroine is passive and dependant upon the strong, rich and powerful male for redemptive value. Beauty and The Beast puts forward the strong male/weak female view of human nature in a different way. In this fairy tale, the male is aggressive, cruel and punishing and is eventually tamed by the self-sacrificing, beautiful female victim. The female heroine eventually comes to the realization that the maleââ¬â¢s cruelty and aggression were all facades for his underlying love for the female and his actual cruel and violent outbursts were merely manifestations of his love for her. (Coward, 1984, 189) Girls who read these Fairy Tales obviously form a distorted view of their perceptions of the femaleââ¬â¢s role in society. Feminist theory advocates that girls tend to idealize these feminine traits and strive to emulate them. The role of the councilor is to help women who have Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-41215081350558178922020-01-28T04:05:00.001-08:002020-01-28T04:05:05.172-08:00The Effects Of Using Cartoon VideosThe Effects Of Using Cartoon Videos Using multimedia is more and more useful in teaching and it has been applied as teaching materials for language teacher. Audiovisual method helps language learners not only understand what they hear but also improve their vocabulary, pronunciation. To encourage the development students listening comprehension, audiovisual materials with subtitles were supposed a powerful pedagogical tool which can help improve the vocabulary learning of second-language learners by Fazilatfar, Ghorbani L. Samavarchi (2011). The main purpose this paper investigates teaching method of using audiovisual material as cartoon videos with subtitles and this paper is a survey to get results of the effect of using cartoon videos with Vietnamese subtitles to develop English listening skill of first years students at Quang Trung technical college in Vietnam, who are fifty students of low-level of English. INTRODUCTION In recent years, the variety of educational technology offers language teachers more opportunities when they select materials as multimedia or electronic to teach students the target language in the classroom (Shiao-Ling Tsai, 2011). Cartoon videos with subtitles are kind of useful and important audiovisual materials in teaching/ learning the second language. Also, cartoons have supposed a potentially valuable contribution in teaching by Van Wyk (2011) and they have visually impacted all students immediately without discrimination of age or background, are able to respond in some way to the educational point being made. Indeed, Cartoon videos with subtitles are kind of useful and important audiovisual materials in teaching/ learning the second language. Using educational cartoon videos with subtitles can attract students attention, so develop the students motivation on listening skill and effect of vocabulary acquisition on listening skill. The purpose of listening comprehension, the student must understand what good listening comprehension entails and understand meaning of the dialogue, so vocabulary learning was often consider to be of paramount importance (Taiwei Wu, 2008). To understand the importance of subtitle towards vocabulary acquisition and improve listening skill through watching cartoon videos/ audiovisual materials, many teachers help students how to get that. In a research of a group of authors as Abdolmajid Hayati and Firooz Mohmedi (2011) expressed that acquisition of various types of language properties may be acquired by watching subtitled television programs, which may use to be improvement in the ability to discern separate words in the flow of spoken language, word pronunciation, and proficiency in constructing correct sentences. However, in the other line this group of researches has also supposed more and more English a foreign language (EFL) teacher have begun to use movies in their classes at different levels. But the teachers of English Were sometimes in a dilemma whether they should show a à ¬Ã lm with or without subtitles and in what language and, above all, which way will beneà ¬Ã t their students most in relation to listening comprehension. This means that the vocabulary plays role as language subtitles are very important in development of listening skill. Many researchers have ever carried out on audiovisual materials/ cartoon videos with subtitles on listening comprehension/ listening skill of language learners and many important finding have figured out. However, with the latest researches that can relate much with this research paper, and they were found strong points to inherit and weak points to study for the best knowledge of this paper for contexts of language students in Vietnam. Also, the researcher of this paper takes up the issues and conducts study in order to determine the role of Vietnamese subtitles in language learning and teaching for low-level of first students at Quang Trung technical college. In other words, the aim of study would like to find out what of method is likely to be more effective in developing English listening skill for low-level students. With relevant articles, which researcher of this paper found out to answer the following sub-research questions? What are the effects of cartoon videos with Vietnamese subtitles on vocabulary acquisition? How can the language teachers use cartoon videos with subtitles effectually in teaching English listening comprehension? LITERATURE REVIEW Many researchers have ever studied about many aspects of audiovisual material on listening comprehension/ listening skill. However, among these, the researcher of this paper find out some researches that relevant to the effect of subtitling on vocabulary acquisition and the support of subtitle on listening skill through watching cartoon videos. The subtitles effect on vocabulary acquisition. In the research of Shiao-Ling Tsai (2011), He recruited participants as 65 children of Taiwanese fifth graders from 2 classes at elementary school in Tai Chung. All of them have learned English for two years at least and have been taught by the same English teacher at school during research. The participants were divided into 2 groups with one English-subtitle watching the English cartoon videos with English subtitle and one non-subtitle watching the English cartoon videos without English subtitles for 20 minutes each lesson. After three-month course ended up, the post-test was conducted to test the students English listening comprehension with following interview results : While viewing the video, 50% of students of the English-subtitle group and 90% of the students of the non-subtitle group worried that they may not understand what the characters said. 80% of the students of English-subtitle group and 90% the students of the non-subtitle group said they paid attention when they vie wed the video. 70% of the students of the English-subtitle group and also 70% of the students of the non-subtitle group thought that they may not understand the content of the video without Chinese subtitle. 70% of students of the English-subtitle group and 100% of the students of non-subtitle group responded they guessed the meanings when they did not understand what the characters said. Besides, Shiao-Ling Tsai remarked that most of the English-subtitle group students were excited while they watched the videos and learning attitude seemed better than that of the non-subtitle group. In summary, from the research of Shiao-Ling Tsai, there was the effect of vocabulary acquisition in watching cartoon videos through using subtitles or not subtitles. Understanding the content of cartoon videos or not which is criticized by cartoon videos with subtitles. Those mean that vocabulary acquisition to be provided through cartoon videos. In addition, one more evidence which persuaded that the subtitles effected on vocabulary acquisition. In the research of Fazilatfar, Ghorbani and Samivarchi (2010),The effect of standard and reversed subtitling versus no subtitling mode on L2 vocabulary learning, the researchers of this study writing had found vocabulary scores of participants who watched the movie in subtitling condition were higher than without subtitles. The researchers of this study carried out studying with 100 Iranian EFL learners, who had studied English as a compulsory course during their junior high school and high school. Moreover, they were enrolled at a private English center called Oxford institute presently and also had finish the Intro level of Interchange Third Edition series and had started the Interchange 1 level. Then, the5-minute-long episode of an animated cartoon was selected for the experiment with following three groups: Group A (non-subtitling) included those participants who watched the movi e with original sound track and without the subtitles, Group B (standard subtitling) watched the movie in a foreign language (English) in sound track and native language (Persian) in subtitles, and Group C (reversed subtitling) watched the movie with foreign language (English) in subtitles and native language (Persian) in sound track. After watching, the test results of the tests administered were analyzed by three form tests namely 1.form recognition, 2.meaning translation, and 3.multiple-choice. With the form recognition test, scores in the reversed subtitled (C) condition were higher than in the standard subtitled condition (B), and scores those in the standard subtitled condition (B) were relatively higher than in the non-subtitled condition (A); with meaning translation test, the results were suggested that the participants in the reversed subtitled condition (C) outperformed those in the standard subtitled condition (B), and the participants in the standard subtitled condition (B) outperformed those in the non-subtitled condition (A). Finally, with multiple-choice test indicated that: lexical gains in the reversed subtitled condition (C) were higher than those in the standard subtitled condition (B), and lexical gains in the standard subtitled condition (B) were higher than those in the non-subtitled condition (A) One study by Abdolmajid and Firooz (2011) focused on 90 students with the average age 22, who were chosen from a group of 200 juniors and seniors majoring in Teaching English as a Foreign Language on the basis of their scores on the English language proà ¬Ã ciency test at Islamic Azad University of Masjed Soleyman in south west of Iran. They were divided into three groups randomly to watch film with English Subtitle Group (ESG), Persian Subtitle Group (PSG) and Without Subtitle Group (WSG). After 6 weeks researchers of this writing conducted experimental research, results hade collected from a multiple-choice comprehension test in each section of day, which was administered in order to evaluate their listening comprehension and provide grounds for comparison. Besides, results had been also collected by the final test of viewpoints about the effect of subtitled and/or non-subtitled à ¬Ã lms. By score results, researchers of this writing supposed that students had learned not onl y vocabulary through the English videos with English subtitles but also getting more benefit through English videos subtitled in Persian. On the whole, the researchers were found above, which refer for this writing the cartoons videos with subtitles effect on vocabulary acquisition. The research papers forwarded videos with subtitles or without subtitles, and subtitles in the first language (L1) or the second language (English-L2). The researcher of these writings recognized that the effects of videos with subtitles are not only on listening comprehension but also on vocabulary acquisition by their subtitles. Such as in the research The effects of viewing subtitles of English cartoon videos on Taiwanese fifth graders English listening comprehension was written by Shiao-Ling Tsai (2011), Chinese subtitles in English cartoon video also help students in listening comprehension and reminiscence vocabulary. Besides, English videos with Persian subtitles (Fazilatfar, Ghorbani and Samivarchi , 2010) help students to understand meaning vocabulary and improve listening comprehension better , this is consistent with the consider ation by Abdolmajid and Firooz (2011). From these reasonable considerations, the researcher of this paper judges that cartoon videos with Vietnamese subtitles effect on vocabulary positively with students of low-level English in Vietnam. Cartoon videos with subtitles are used effectually in teaching English listening comprehension. The use of cartoon videos with subtitles appropriately with context/ circumstance and object of learners is much benefit in teaching listening comprehension. Language teachers are suggested to consider the benefit of using captions when teaching listening skills through video viewing (Jing-mei Chung, 1999), which could not only make comprehension of authentic video less difficult and encourage conscious language learning but also increase students interest in maintaining or increasing their knowledge of the target language by promoting new lexicon in a appropriate context. Moreover, the video programmes with English subtitles would motivate students to improve their listening comprehension more than other programmes but watching a film with L1 subtitles, which made them understand the film better was claimed to be suitable for beginners because of the limited rang of vocabulary items Abdolmajid Hayati and Firooz Mohmedi (2011). The suitability of context with object of learners as children was through research of Shiao-Ling Tsai (2011). In this study, Taiwanese fifth graders were chosen to research about the effects of viewing subtitles of English cartoon videos on listening comprehension. And the kind of English cartoon videos were not only suitable and interesting videos for children as The Ant Bully, The Wild, Valiant, The Incredibles, and Flushed but also educational morals of contents. Subtitles and vocabulary were simple because of suitable cartoon videos styles that made language learners, as children seem to be motivate and interesting in watching. However, the results had acquired on listening comprehension through watching cartoon videos with subtitles and without that was difference. On the contrary, Paul Markham (1999), he chose participants who were advanced, uni- versity-level ESL students participated in the study. They were intensive English language students who represented fifteen differen t first language backgrounds. With 2 two excerpts from educational television programs as whales and civil rights, but both of them were approximately of equal difficulty and the syntactic complexity of the captions. Thus, to use of cartoon videos in suitable object of learners and context on listening comprehension, this is important for teaching language. In addition, In a study of Jing-mei Chung (1999), the research was carried out to study on 183, 17 to 19 year-old, 4th year non-English major students of technology school, in Taiwan. With the circumstance, these students were chosen in the random circumstance and in low-intermediate of English proficiency. Besides, the training of their English listening was neglected in long time, and the students environment is surrounded by mother tongue. The two episodes were chosen to view which was one of school material videos caption, Family Album, U.S.A.: Book I, is Basic English and improvement of learners. Jing-mei Chung collected the results from multiple-choice test and open-ended attitude questionnaire and considered that most students mentioned video captions in the target language and in their mother language. And he also judged caption in target language making propitious condition for students listening comprehension. However, using video captions in the circumstance of crowded stu dents and irregular English listening are not very effectively. The method of Researches and research findings The latest researcher used many ways in their research methods in order to find out the best findings in teaching Language listening comprehension through videos with caption/subtitles or cartoon videos with subtitles. The first, in the study about the effect of applying two techniques to video viewing of Jing mei Chung (1999) who used Multiple-choice test and survey Open-Ended attitude questionnaire in his researcher to analyze so that he brought out findings of using advance organizers and captions. And these findings were suggest to do benefit more than using one technique only in teaching listening comprehension for students. The second, by analysis of results with quantitative and interview method through the research The effects of captioning videos used for foreign language listening activity of Paula, Susan, Tetyana (2010), which they researched on 150 foreign language learners from a large Midwestern university in the USA with 2 times of watching videos (with no captioning and with captioning). The finding, which they found out to be listening twice to a video, could reduce listeners anxiety, activate selective and global listening strategies, and promote automaticity in processing of listening. The third, Abdolmajid Hayati and Firooz Mohmedi (2011) used Multiple-choice tests only to evaluate the results through a pilot study with 90 Iranian students who were at average age 22, studying Islamic Azad University of Masjed Soleyman. Based on results of score of 3 groups (English Subtitle Group, Persian Subtitle Group, Without Subtitle Group) after watching a documentary film, which help them to find out the finding for research title: The effect of à ¬Ã lms with and without subtitles on listening comprehension of EFL learners. The results demonstrated that students listening comprehension would improve through video programmes with English subtitles more than the other programmes. But because of students limited range of vocabulary items, watching a f ilm with the mother tongue language was supposed to be suitable for beginning learners. To summarize, in order that the English learners develop listening comprehension for language learners in Vietnam better, various strategies of teaching and learning through subtitled materials need to be chosen appropriately, such as English cartoon videos with Vietnamese subtitles will create learners more easily understanding of content than without subtitles. Moreover, watching L1 subtitling videos/ L1 subtitling cartoon video may help student acquire vocabulary or improve English words easily, this is suitable with English learners in Vietnam, specially, for elementary English level of learners. Limitation of the latest researches and appropriateness for the context of language learners in Vietnam The purpose of this research paper is finding out the effects of audiovisual materials such as cartoon videos with subtitles on development of listening comprehension for the second language learners (English language learners), and limitation of research contexts or research materials and research of relevant researches that suggest whether they will be appropriate application with this paper or not. In one study of the use cartoons with subtitles so that teaching vocabulary (Fazilatfar, Ghorbani and Samivarchi, 2010), which researchers made a pilot study of watching cartoon videos in three conditions: without subtitles, English dialogues with Persian subtitles and Parisian dialogues with English subtitles. These researchers only paid attention to vocabulary acquisition through subtitling-video, without mention listening comprehension, though achievement of listening comprehension. Additionally, learning through cartoon videos with subtitle to develop one field of English for specif ic such as English listening comprehension of economics of Van Wyk (2011), he only mentioned that how the videos with subtitles helped major students of economy had the best way of comprehension about the context of nations economy. Perhaps this method should use for teaching specific English. Besides, using educational cartoon videos with subtitles about animals in development of listening comprehension (Shiao-Ling Tsai, 2011; Paula, Susan, Tetyana (2010), vocabulary acquisition and their contents were limited for one subject matter as animals, thus listening comprehension did not uphold to other subject matter, such as communicate English. Circumstances of language students of Quang Trung technical college are low-level of communicate English. English is not supposed important in students thought in their future, so they do not have much motivation to study but that is not judicious awareness because English is an international language that becomes indispensability for everyone. Moreover, their English, which they were taught in secondary schools and high schools before was Basic English with writing and reading comprehension better than listening and speaking comprehension. So their listening comprehension is rated weakly. With the purpose of development listening comprehension, the research of this paper would like to use English cartoon videos with Vietnamese subtitles to help them study better. Therefore, the research methods are relevant above, which may help the writer of this paper in references of appropriate findings for writing paper of methodology. Conclusion In conclusion, many researchers studied about the effects of videos with subtitles on listening comprehension of second language learners and they have also come up important findings that help teaching methods of language teachers better in the epoch, which English is international language. By the reference of relevant researches, the researcher of this paper summarized some of findings of the latest researchers in order to approach those findings in bringing into play of research method. However, for object students study communicate English, who are at the age of 16 to 22 year-old, selecting of kind of appropriate cartoon videos with Vietnamese subtitles and time length of viewing so that conduction is good for findings in methodology of this research paper. Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-69336061261683679902020-01-20T00:29:00.001-08:002020-01-20T00:29:02.733-08:00Was the 1989 Tiananmen Square Massacre a Failure of Civil Disobedience?The 1989 Tiananmen Square Massacre in China or the June Fourth Incident was one of the most famous student protests in the worldââ¬â¢s history. The Massacre took place on June 4th 1989 ââ¬â the last day of a series of pro-democracy demonstrations around Tiananmen Square beginning from April 14. The Tiananmen protest ended in tragic failure and bloodbath as the Chinese state decided to put down the protest with a martial law. At last, army troops and tanks were sent to take control of the city and were ordered to clear the square by firing at the crowd of protesters. The number of deaths has been a matter of controversy over the world until now, which ranges from several hundreds to thousands. In spite of the massiveness and the great influence of the protest, June Fourth was a great failure of civil disobedience because of its lack of organization and the dominant power of the Chinese dictatorial government. The root of protest came into existence since the early of 1980s after the death of Mao ZeDong ââ¬â the first chairman of the Communist party of China ââ¬â in 1976. Since the communist party came to power, it had conducted many social and economic campaigns that had tremendous influence on the nation. The total domination of the socialist government towards the society caused many mistakes that made China face many disasters, for example, the severe famine caused the death of 30 million people from 1959 to 1961 (Zhao 42), or the Cultural Revolution which annihilated traditional culture and murdered a lot of intellectuals. In 1978, the new leaders decided to reform to rescue the Chinese economy which was on the verge of collapse. They corrected the past mistakes with an open-door policy on all areas from economy to culture, thus loo... ...down the student demonstrations and somehow killed the revolution spirit of the people, the world will always remember the Tiananmen protest as significant, bravery and dramatic civil disobedience in the pursuit for democracy. Works Cited Branigan, Tania. ââ¬Å"China lifts ban on Tiananmen sites.â⬠Guardian.co.uk 3 August 2008. . Mackerras, Colin. ââ¬Å"June Fourth.â⬠Dictionary of the Politics of the Peopleââ¬â¢s Republic of China. 1st ed. 1998. Pei, M. From Reform to Revolution: The Demise of Communism in China and the Soviet Union. Harvard University Press, 1994. Zhang, Liang. The Tiananmen papers. Ed. Andrew J. Nathan and Perry Link. 1st ed. New York: Public Affairs, 2001. Zhao, Dingxin. The power of Tiananmen. Chicago and London: The University of Chicago Press, 2001. Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-84320378494208508712020-01-11T20:50:00.001-08:002020-01-11T20:50:04.135-08:00Physical Beauty vs Inner BeautyPhysical Beauty vs. Inner Beauty Beauty is an aspect; a characteristic that a person has which can be defined as anything that appeals the other person. Let it be your personality, your looks or even your habits, beauty can have various forms. Similarly, we have physical beauty, which can be a personââ¬â¢s elegance, features, figure, or complexion, and inner beauty can be your personality traits, your habits or even your sense of humor. The definition of beauty keeps on changing based on what every individual perceives. Scientific research showed that physical beauty was usually defined when a person had the face structure that was close to being symmetrical; he/she was often referred to as being beautiful. Inner beauty is a concept that is related to the intellect or other factors that pleases other people. Usually, people who have pure intentions towards others and can serve to be role models are said to have inner beauty. The difference between both types of beauty is evident but when it comes to applying it practically, inner beauty leads the way. Even if you look at the way we run now a days if you find someone physically appealing and you personally know him or her and the personality that they have, you are the best judge of their character. One may be beautiful from the outside, but beauty lies within the person not outside. Even if the person is an epitome of beauty, an appalling personality will erase any type of loveliness they have on his or her face. The same is the case with those who are beautiful on the inside, they may not be beautiful on the outside, but their personality is such that they are still appealing to those who know them. They may be the personification of physical beauty but what lies inside is what matters the most at the end of the day. Vanity, greed, jealous or the other sins may come to any person in any form but knowing who you are is the important factor in life. Therefore, inner beauty wins this argument when it comes to being practical, it is the person that you are which matters to people not the way you look. Even though looks do count to an extent, if you have the traits of a lovable person, no looks can match up to it. It is the purity within that out shines on the face and if their insides are not ntainted, it is bound to show to the people, despite the looks that you may have. Beauty may be in the eyes of the beholder, but it is equally true that every culture has standards for physical attractiveness- standards that can have tremendous influence in many areas of our lives. Although we know that it is who we are on the inside that really counts, we cannot dismiss the role outward charac teristics- particularly facial features- play in forming personal relationships, being accepted into social groups and opening doors to careers and other opportunities. Today, we are divided into races and cultures and are spread all around the world. Our features and intellect may be the same, but there is always a factor in everyone that makes them distinctive from others. When both these types of beauties play important parts, one can never decide which is more important. Everyone takes these matters in different ways but the fact remains the same, inner beauty contributes the most in the practical life. Outer beauty normally refers to your outer physical appearance the way you dress, walk, talk; every action that you make can be defined as ââ¬Å"outer beautyâ⬠. Inner beauty on the other hand refers mostly to how kind hearted, friendly or your sensibilities and weather you are at peace with yourself. References Www. Chabad. org/the Jewish women/ article-cdo /aid/39778/ Jewish /undercover. htm www. A womenââ¬â¢s Journey of Understanding Modesty-Inner and Outer Beauty. com Sole, K. 92010). Essentials of College Writing. San Diego, Bridgepoint Education, Inc. (https://content. ashford. edu/AUENG121. 10. 1) http://www. ashfordwritingcenter. com/ Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-37577149815806854422020-01-03T17:14:00.001-08:002020-01-03T17:14:03.596-08:00Causes and Effects of Smoking in Our Life - 990 Words Smoking has become one of the worldââ¬â¢s main concerns after the realization of its effect on human health. Tobacco was first introduced by Native Americans. Tobacco was known to be harmless and a stress reliever. Eventually, smoking became popular all over the world and as normal as food. The increase in technology has brought out all the negative aspects and the side effects of smoking. Scientific analysis has proven that smoking is one of the main causes for death in the world. Since smoking has become a part of everyday life, quitting smoking has become even harder for those who are addicted. Advertisements and peer pressure cause smoking with its devastating, life-threatening effects. Advertisements in the past were responsible forâ⬠¦show more contentâ⬠¦According to ââ¬Å"Teens Health,â⬠ââ¬Å"Smoking leads people to develop health problems like heart disease, stroke, emphysema, and many types of cancer, including lung, throat, stomach, and bladder cancer. Peo ple who smoke also have an increased risk of infections, like bronchitis and pneumonia.â⬠The article has also provided many other problems a person may experience: rapid heartbeat, decreased circulation, greater risk of injury and slower healing time. Smoking affects the bodys ability to produce collagen which will cause the body to heal more slowly in smokers than nonsmokers. Shortness of breath and an increased risk of illness with health problems that increases as you smoke more. These effects limit a persons ability to be normally active, and they can be fatal. Studies provided by the article have proven that in the United States, smoking was responsible for about one out of five deaths (ââ¬Å"Teensâ⬠). Smoking is more designed to kill and not to help peopleââ¬â¢s health. This is the first thing every smoker has to understand. It can cause death in return for some relaxation that has been designed to do. Quitting this habit is not impossible but people need to sto p and think before they start smoking. Advertisements on smoking have been banned after the realization of how badly smoking is affecting health. Cigarette manufacturers started to use anti-smoking warnings on the front of the cigarettes packets because of theShow MoreRelatedHarmful Effects of Smoking1418 Words à |à 6 PagesHarmful effects of smoking Doan Thi Huong Thao BAIU08155 International University HCMC Academic English 2 Bien Thi Thanh Mai Instructor May 17, 2010 Abstract Smoking is known to be a primary cause of harmful effects on health, family, environment and society. However, scientist research in health and environment, that researches show that smoking cause many diseases, even lung cancer. An aim of my study has been to determine that smoking also effect on family and society. Results indicatedRead MoreQuit Smoking For a Better Future Essay608 Words à |à 3 PagesAmerica alone are smoking associated. Smoking reduces the life of an average smoker by 12 years. According to WHO, Smoking is estimated to cause 10 million deaths worldwide per year by 2010. Smoking has many hazardous effects on both smokers and the people around smokers. Itââ¬â¢s damaging the environment and contributing to the global warming. Being a dentist itââ¬â¢s my responsibility to discuss the damaging effects of smoking and persuade everyone to quit smoking or to never start smoking. First, let usRead MoreEffects Of Smoking Essay946 Words à |à 4 PagesIntroduction Smoking has become a usual thing in our culture of recent. A person with a cigarette, E-Cigarette, Hookahs and Weed Cigarettes has become the norm in our society: we can see them on the streets, actors smoke in movies, there are also book characters who smoke, we have relatives, friends or someone we look up to who smoke. Starting as mainly as a part of a religious ritual a long time ago, smoking has become a routine thing for us in recent times, not giving thoughts to the many effects of smokingRead MoreEffects Of Smoking On The Mind And Body1578 Words à |à 7 Pagesthe past century smoking has been integrated into our society, and it has been lingering without any uproar. The beginning of the 20th century was a time where smoking cigarettes was something a doctor would do in a hospital after surgery. Smoking was so common around that time youths were even indulging into the harmful habit with no penalties. In todayââ¬â¢s time, there is a significant amount of awareness to the destructive nature of smoking, and any other tobacco product. Science has reachedRead MoreSmoking Essay1452 Words à |à 6 Pages Smoking cigarettes could affect your life drastically but, imagine what could happen to the other people around you. Harmful smoke can cause second hand smoking to the ones around you whether its loved ones, friends or just a regular person. Although smoking could be hard for others to quit, itââ¬â¢s a desperate call to stop because cigarettes cause underlying diseases. It has been scientifically proven that the highest number causes of a persons death is due to smoking if they do consumeRead MoreThe Dangers of Smoking Are Overemphasized670 Words à |à 3 Pageslives every year. I think the dangers of smoking are overemphasized but our society chooses not to take it serious by ignoring all the information that is given to them and instead choose to harm their own body by smoking tobacco. Smoking is a self- destructive behavior that effects the smoker mentally, physically, emotional and econom ically. Anti-smoking campaigns and Ads spend billions of dollars every year trying to discourage adults and teens from smoking and improve public health. Every humanRead MoreThe Cause of Poverty in Mexico1527 Words à |à 7 PagesThe Causes of Poverty in Mexico | |[pic] |Are you aware that 20 million people in Mexico live on less than two dollars a day? Sixty million people, half the Mexican | |population, live in poverty, and 20 million of them live in extreme poverty. Most of the time, garbage is their food, and some | |days, they donââ¬â¢t even eat anything. This critical situation in Mexico is caused by individual, geographic and political factors. | |The purpose of this essay is to analyze these three main causesRead MoreEssay on The Costs of Cigarette Smoking.888 Words à |à 4 PagesThe Costs of Cigarette Smoking Cigarette smoking causes a variety of life threatening diseases, including lung cancer, emphysema, and heart disease. In the UK about 120,000 people die each year due to smoking. A half of all smokers die from smoking related diseases.0 There are many ingredients in tobacco smoke which are harmful to our health in different ways.1 Some of the ingredients are tar, carbon monoxide, nicotine and other chemicals and additives suchRead MorePersuasive Speech On Smoking1591 Words à |à 7 PagesAbstract Smoking is the most preventable leading cause of death in the United States and causes many health risk such as lung cancer, and heart and blood vessel complication. My main purpose of this persuasive speech is to convince people that smoking is harmful for themselves, the people around them and their wallets. In 2015 and estimated of 36.5 million people were current smoker (Jamal, A., King, B. A., Neff, L. J., Whitmill, J., Babb, S. D., Graffunder, C. M., 2016). In addition smoking doesnââ¬â¢tRead MoreEffects of the Increased Smoking Trend688 Words à |à 3 Pagespercentage of people who smoke. The trend has spread widely over the years throughout the world. Smoking is a trend that did not start in the recent years but its history dates back to early 5026 BC. Surprisingly it was first used just for the medication purposes as opium was considered to have some medical properties. One of the reasons behind this wide spread of smoking tradition is the portrayal of smoking in movie s and television, no doubt, this encouraged people to smoke and created a concept in Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-43276355022803451202019-12-26T13:41:00.001-08:002019-12-26T13:41:03.017-08:00The Commodification of Disease Essay - 548 Words The commodification of disease is a rapidly growing trend internationally. Most notably, this is prominent in every type of cancer to various degrees. Consumers buy into marketing tactics and get a sense of gratification when they purchase items branded with a cancer ribbon or other known symbol. Through the perspective and lens of the Uses and Gratifications theory, you can see the different reasons as to what drives consumers to purchase these products and engage in a type of cancer culture within our society. Uses and Gratifications theory has been used to discover why consumers use different forms of media in order to feel a sense of fulfillment within themselves. Through an array of media, this theory has been proven to be effectiveâ⬠¦show more contentâ⬠¦An example of this would be in Japan, where it has been suggested that the media is used to sustain a certain view of their society and behaviors (Rubin 1993). Other notes: Another approach to a study on uses and gratifications could be working backwards from pleasures and gratifications to needs (Katz, Blumler and Gurevitch 1973). Whichever way you proceed with a study, you need to systemize categories of the needs and wants of people to gauge the gratification from a particular type of media (Katz, Blumler and Gurevitch 1973). How it has been used in a past study: To further show the parallel of how Uses and Gratifications theory can be applied to participating in cancer culture, the first step is to see how it has worked within another study. Darrin Brown, Sharon Lauricella, Aziz Douai and Arshia Zaidi conducted a study on why media consumers are drawn to crime drama television shows, through a Uses and Gratifications approach. Theyââ¬â¢re method of research was a survey that yielded 130 responses, and out of those 88 were applicable to their research; they also included 4 open ended questions within their survey. Through variables of sex, age and other qualities, they were able to see exactly who reached more gratification watching these television shows. Men had more gratification than women, the older you were the more you enjoyed them, and the more hours you viewed these dramas, the less enjoyable they were (Brown, Lauricella, Douai, ZaidiShow MoreRelatedSelecting the Gender of a Baby: The issue on whether parents should be allowed to choose the sex1500 Words à |à 6 Pagesadvantages that support the use of the procedure to allow parents to choose the sex of their offspring is the fact that it promotes early detection of diseases like Alzheimerââ¬â¢s disease and cancer through scientific means. Parents should be allowed to choose their offspringââ¬â¢s sex because it gives them an opportunity to screen their embryos for any diseases that can later affect the growth and development of their fetuses. Secondly, gender selection through Preimplantation Genetic Diagnosis should beRead MoreEssay about Cronon Review1262 Words à |à 6 Pagesecosystems and the degree to which these changes result from the relationship between Indians and colonists and changes in the dominant modes of production. He argues that the transition to European agriculture, and the unsustainable extraction and commodification that accompanied capitalism led to changes in the reciprocal relationships between humans and the environment. Cronon begins by explaining two important concepts that lay the groundwork for his book. He details historical theories about theRead MoreAmerica s Health Care System Essay1615 Words à |à 7 Pagesethnicity to income. There is a powerful connection between health and income. Low-income families are not typically capable of affording health care. Not having proper health care is accompanied with harmful health issues. As stated, ââ¬Å"Poverty, disease, and illness often go togetherâ⬠(Macionis, p.41) Social Capital, Income Inequality, and Mortality has helped support that statement. Statistics proved that in 1990, mortality rates for poverty were at 57%. The underclass does not have the resourcesRead MoreThe Ethics Of Human Cloning918 Words à |à 4 Pageswould give people another way to have children of their own, helpful to infertile people and people with hereditary genetic diseases. (148). Leon Kass explains that people might also seek human cloning to substitute for a dear relative (149). Harris contends that increased diversity from human cloning can reduce and possibly eliminate the risk of inheriting genetic diseases (148). Kass adds that human cloning increases possibility for carry ing out genetic selection and producing humans with healthierRead MoreChanges in the Land Essay1519 Words à |à 7 Pagescommunities only produced a small margin of surplus beyond their own needs. 2. 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Second, she defined commodification as inputs that were characterized by markets, such as goods, land, and labour that could be bought and sold. Third, she definedRead MoreEconomic Development And Development Of Welfare1640 Words à |à 7 Pagesof traditional social protections, commodification of labor, and the emergence of a new social category of the laboring poor dependent on the insecure labor market. In addition to establishing the above-described functional demand for welfare state intervention, industrialization also created economic resources that could be used by public authorities to address the social needs. The initial need and availability of resources eventually led to de-commodification of labor and led to the creation ofRead MoreThe Slave Trade of Europe and The Americas That Lasted 350 Years1050 Words à |à 4 Pagescaptives. When enslaved Africans were purchased by European merchants at the cost, they were branded with hot iron before going on The Middle Passage. Because the slaves were often clustered together, ââ¬Å"branding allowed for easy sorting as well as commodification.â⬠While at sea the conditions of the ships where not suitable for human habitation. The African captives were treated like cattle, and packed on the ship like sardines. The two forms of packing that was done were loose packing, and tight packingRead MoreA Marxist Lens On Society And Ideology989 Words à |à 4 Pageshad a tremendous impact on society and ideology. His theories, collectively understood as Marxism, surmise that the essential qualities governing all societies are economics and class struggle. Marx was particularly concerned with capitalism, commodification, inequality, and exploitation. Within the context of this class, a Marxist lens is essential because it provides context for the social justice issues examined. Through Marx we can, for instance, see that the hardships Shakespeare ChristmasRead MoreBuddhism And Its Impact On Society Essay1263 Words à |à 6 Pagesthe cycle of rebirth. Many Buddhists claim that the ultimate reason for the bodyââ¬â¢s health and disease is karma. In the Buddhist belief, karma determines the appearance and health of the body, and can guarantee well being in future lifeââ¬â¢s by practicing Buddhist acts. Just like karma can bring health and well being, it could also bring disease. Buddhists also claim that denigrating the Dharma leads to disease. In the Lotus Sutra, it warns that disrespecting the faithful who worship the text will lead Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-18586886337431253812019-12-18T09:30:00.001-08:002019-12-18T09:30:05.089-08:00Conflict and Omagh Essay - 1053 Words CONFLICT AND OMAGH ESSAY Conflict is an inevitable occurrence that occurs throughout all woks of life and its effect expand far beyond the individual person and pose a significant impact on the wider community. Conflicts can be as small as a disagreement with friends or family or as big as a bombing or war. Conflict can be expressed as a fight or struggle due to a clash between people with opposing beliefs or interests. Conflict occurs in social settings and has a great impact on a persons daily life and the lives of those in the society. Conflict is part of life of humans. It can be in various types such as racial conflicts such as in the Middle Eat, religious conflict, Bali Bombing and September 11, cultural or inner conflict. Asâ⬠¦show more contentâ⬠¦He was a man great courage and tolerance. He taught his followers to ââ¬Ëadopt a peaceful course of action to avoid all violenceââ¬â¢. Similar to Gandhi, he also rejected violence. In the 1950ââ¬â¢s, Mandela was arrested and imprisoned for twenty-seven years. After that twenty-seven years of imprisonment, he would have seeked revenge but he didnââ¬â¢t, because he believed in avoiding conflict. Instead, he kept teaching peace and equality. Mandela led a life that symbolizes the triumph of human spirit. Latter in 1994, he led South Africa as President. It is people like Nelson Mandela that try and circumvent conflict even when a human is concerned. Martin Luther King was and African American that tried to end racial discrimination, which is a hug issue n our society today. He fought and stood up equality amongst all people. He was inspired of Gandhiââ¬â¢s success with non-violent activism. He stood up for what was right. He didnââ¬â¢t respond with violence but just spoke out publically. Conflict is everywhere, it is how it is dealt with that matters. The three great men dealt with conflict by teaching good values and principles, and proves that violence is not the only way to resolve conflict. Te Gallagher family encountered conflicts. When Michael was caught up with all the meetings , he was neglecting the family and there was no one to look after the family at home most of the times. In theShow MoreRelatedWhy Does Conflict Arise in Organizations3618 Words à |à 15 PagesWhy does conflict arise in organizations, and how it can be managed ABSTRACT This essay seeks to illustrate how organizational conflict cannot be avoided. It will demonstrate the various ways in which conflict may arise within organizations and classify them into a range of groups. There will be a thorough analysis to show if conflict is positive or negative towards the growth of an organization. Findings of the previous will then lead to different mechanisms that can be used when managing conflict Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-57710340434271609992019-12-10T06:12:00.001-08:002019-12-10T06:12:05.526-08:00Consumer Trust in E-commerce Question: Analyse methods of determining the size and structure of markets and of segmenting particular markets. Evaluate strategies of promoting sales at different sales at different product types and services and identify the interrelationship to broaden company strategies. Evaluate the extent to which the Internet aids modern working practices. Demonstrate a critical awareness of the scope of e-commerce and its benefits in business and its practical and commercial limitations.? Answer: Introduction Today the concept of business is not limited to the traditional norms and ways. With the advancement in technologies and the era of internet dominance, it is found that the internet retailing is gaining increasing trust. E-commerce is penetrating into the market and the organisations rapidly. It has quite an impact on the lives of the people and boundaries between nations, and the information systems are fading with the same pace. A wide opportunity is present to the consumers as well as the marketers. The consumers can find and buy items from overseas with just a click and companies can broaden their market scope. Also, it is found that due to the efficiency of the service, the consumers are finding it increasingly trustworthy and satisfactory to resort to e-commerce sites than by going to traditional shops. Thus, the following paragraphs will discuss the consumer segments and the strategies to utilize this trust in marketing of important brands (Reedy and Schullo, 2004). Situational Analysis The situational analysis is done to understand the external and internal environmental force of the e-commerce market. The external force is further divided into micro and macro environmental forces and is described through PESTLE and Porter's 5 forces respectively. This analysis provides the competitive advantage (Lee and Huh, 2010). PESTLE Analysis Political- The political force is only fostering the growth of e-commerce sites as it is cheaper and faster, and the government has little access over what is being done in the internet websites. Economic- The cheap access to the internet, the recent recession and the trend in globalisation has roused the interest in the e-commerce site. But the downsizing of many companies and rising oil price has lead to huge shipping cost, this in turn lead to lower consumer spending (Abdallah and Maghrabi, 2009). Social- The fast speed internet and the access of internet-enabled gadgets to a greater section of the population have increased the popularity. Also, e-commerce is found to be cost effective as it does not require travelling and hence is considered a huge benefit. Technological- The largely available internet enabled phones, laptops and tabs along with the apps and latest software have made e-shopping as easy as clicking. Legal- Apart from some Cybercrime regulations and the industry standards the legal forces are minimal in causing any effect. Environmental- The sustainable opportunity due to the absence of construction wastage and large billing paper and energy consumption, the concept of e-commerce is totally eco-friendly. The micro environmental forces are defining the competitive advantage. Porter's 5 Forces Bargaining power of suppliers- The e-retailers depends upon many suppliers and distributors for the delivery of raw materials and finished products. Thus the companies have quite an influence on deciding the costs and improving features, but maintaining such a supply base is hard, and thus the suppliers possess much power to change their rates. Bargaining power of customers- Since these companies have a huge international customer base, all these people are buying individually. Thus they are unable to form association or groups, and hence they wield very less power over the companies. The threat of new entrants- There are a lot of new firms entering into the e-commerce business every day. It requires less time and finance in setting up and hence is a very interesting ground. But, the already established companies do not find any stiff competition from the new markets. Having a trademark is essential to protect one's business, and innovation is the strategy to be applied. The threat of substitutes- The physical shops, stores and the TV shops are the substitutes that are present but they are tedious processes, and it is hard to compare the prices and hence does not provide much competition. The threat of rivals- The competition is neck to neck among the largest selling e-retailers with each company vying to be the ultimate consumer choice. It is the strategy to provide the best rates and convenience and unique set of products to fight the completion. Competitor Analysis The type of retailers is the brick and mortar traditional retailers, the online rivals and the indirect companies. The low entry prices and the low costs, thousands of small and medium sized enterprises are gaining access to the e-retailing business. Even large establishes physical stores have opened their internet portals to distribute and conduct transactions. Companies like Amazon and e-bay are at loggerheads with even Wal-mart gaining access. Hence, there is a need to create consumer trust on the brand to drive the consumers away from another brand (JaÃÅ'Ãâ rvelaÃÅ'Ãâ inen, 2013). This trust could be the outcome of customer satisfaction established due to excellent service or delivery or due to the lower and comparative process offered than the market. Finally consumer satisfaction and trust could be the result of the range of items and varieties available. Hence, a competitive advantage of the e-commerce sites than the physical stores are its huge product range displayed t ogether or the ease of convenience and the attractive prices and offers. Also, attention should be paid while choosing suppliers and distributors to form long-term strategic partnerships. Further assessment of the competitors and the strengths and weaknesses will provide some added edge (Abyad, 2011). Market Segmentation The target market is to be designed after deciding the positioning strategy. The price of the product, the competitive advantage will decide which target market is to be selected. The target market is to be selected through some steps (Alessandra, 2006). Demographic- the age and Social Economic Class of the people who are to be targeted through the marketing strategies. Psychographic- the mindset and the product choices of the people will decide whether they are to be targeted. Behavioural- the consumer behaviour and brand trust developed will decide who are to be marketed through the activities (Tan and Wei, 2006). Hence, the target market comprises of the people who have belief in the company. This belief could be fostered through the company reputation and size. Once a trust is build, the marketing activities done through a range of media vehicles will influence the consumers in making the purchase decision (Jones and Leonard, 2008). Marketing Strategy through Social Media Strategies are thus formulated which determines the ways e-commerce retails could be marketed among the specific target segment and position it in the market to gain competitive advantage. Firstly, the retailers of groceries and miscellaneous articles could promote themselves through advertisements on the broadcast and print media. Using the social media is also effective. But the people who will buy this product cover all the available segments and hence are widely distributed and thus creating a single page is not enough. Linking the sites with different social Medias and other websites is also essential to tap the market (Collier, 2013). The segmented retailers like apparel retailers or book stores and furniture's can target their audience through clear methods. Many social media sites like Facebook, Twitter and Pinterest provide opportunities to conduct surveys and understand the consumer behaviour and choice. The number of clicks and visits in the page or the number of shares and reviews will deliver the popularity of the e-commerce companies. The social media provides exclusive platforms to introduce new companies and market their products. Paid advertisements of online stores are a common practice. Marketers even make use of games and quizzes to introduce offers and discounts and conduct sales promotion through the social media platforms. Strategies to Build Consumer Trust As it is seen from the above studies that consumer trust is the factor that is increasingly used by web retailers as a competitive advantage against traditional retailers (Webshaper.com.my, 2015). Thus the strategies derived by web retailers to build consumer trust are: 1. The first strategy is to create a good looking website, with smooth navigation system. It will attract customer and will perceived as costly and valuable (Cabezudo, Arranz and Cillan, 2008). 2. Using of a reputed payment gateway service, that is easily recognized by customers and is convenient will be effective in amplifying the image. E.g. PayPal, Visa. 3. The websites must get a third party security certificate or a trust mark that will convince the customers that the portal is safe and secure. The logo of the certificate like McAfee and VeriSign will serve the purpose (Nahari and Krutz, 2011). 4. Transparency should be maintained at all level. The contact information should be clearly provided with images and site maps. This way the authenticity of the company will be established. 5. There should be clear return and cancellation policy, and the price must be shown clearly. 6. All the queries and replies to the email are to be given personally. Having a content blog would be effective. 7. The companies should add customer reviews and testimonials and integrate with social media so that a link is provided with the number of person visiting the profile. 8. An authentic domain name should be bought and keywords are to be placed so that they are search engine friendly. 9. Finally the government internet regulations and policy should be followed strictly to provide the customers with the best service. Conclusion The internet is the most user friendly system today. Retailers and entrepreneurs are using this to their advantage to build consumer trust to gain competitive advantage. The competition is huge yet it is easy to tap the market and sale their products. The wide number of features and options make the process easy. Even the environmental forces are effective in providing the best kind of opportunities to the e-marketers. Social media platforms, apps and the search engines provide a wide berth for marketing. Hence, despite of the potent risks and threats, it is a beneficial sector to invest in. References Abdallah, W. and Maghrabi, A. (2009). Do multinational companies have effective transfer pricing systems of intangible assets and eà ¢Ã¢â ¬Ã commerce?.Int Journal of Commerce Mgt, 19(2), pp.115-126. Abyad, A. (2011). Consumer Trust in E-commerce.MEJB, 6(3). Alessandra, A. (2006).Reach out to your customers. [S.l.: Electronic Database Pub.]. Cabezudo, R., Arranz, A. and Cillan, J. (2008). Designing Effective Websites: The Moderating Role of User Internet Experience.Journal of Internet Commerce, 6(1), pp.35-60. Collier, M. (2013).Social media commerce for dummies. Hoboken, NJ: Wiley. JaÃÅ'Ãâ rvelaÃÅ'Ãâ inen, J. (2013).Co-created effective, agile, and trusted eServices. Berlin: Springer. Jones, K. and Leonard, L. (2008). Trust in consumer-to-consumer electronic commerce.Information Management, 45(2), pp.88-95. Lee, C. and Huh, J. (2010). Website trust evaluation as cognitive information processing and the moderating role of situational involvement and e-commerce knowledge.International Journal of Internet Marketing and Advertising, 6(2), p.168. Nahari, H. and Krutz, R. (2011).Web commerce security. Indianapolis: Wiley Pub. Reedy, J. and Schullo, S. (2004).Electronic marketing. Mason, Ohio: Thomson/South-Western. Tan, G. and Wei, K. (2006). An empirical study of Web browsing behaviour: Towards an effective Website design.Electronic Commerce Research and Applications, 5(4), pp.261-271. Webshaper.com.my, (2015).Top 10 ways to Build Trust for your Online Store - E-commerce Learning Centre. [online] Available at: https://www.webshaper.com.my/learn/top-10-ways-build-trust-online.php [Accessed 7 Aug. 2015]. Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-8627107689605050942019-12-02T17:54:00.001-08:002019-12-02T17:54:03.291-08:00Livin On Country Essays - Alan Jackson, Country Music Livin on Country The Alan Jackson Story Livin on Country is the complete story of Alan Jacksons journey from small-town Georgia to big time success. Alan represents the simple truths and homespun values that are the heart of country music. With songs that are personal yet universal, his music speaks to fans around the world. Alan has sold millions of albums, records and more than a dozen #1 hits, won numerous Academy of Country Music Awards, and been named Entertainer of the Year by the Country Music Association. Theres no denying that Alan Jackson is one of country musics greatest heroes. Country-Western music is the back bone of American life, how you can go from some one who has very little, to on top of the world. Alan Eugene Jackson was born October 17, 1958 in Newnan, Georgia. came from a family seven, his father Eugene, mother Ruth and four sisters: Diana, twins Cathy and Carol, and Connie. Meet his wife one Sunday afternoon after church at the local Dairy Queen in 1976, this was the teen hangout. Alan and Denise married on December 15, 1979. They moved to Nashville in August 1985, now they live in Brentwood, Tennessee. They have three daughters, their first daughter Mattie Denise on June 19, 1990, Alexandria Ali Jane was born on August 23, 1993, and Dani Grace was born on August 28, 1997. The author gives a lot of facts about Alans accomplishments in life and country music, but I dont believe he knew Alan personally. A lot of the facts are quotes from some of the interviews that Alan has given over the years. With enough researcher you wouldnt have to know your subject very well. The book just didnt make me feel like he knew Alan. Alan, I believe is one of the most inspirational singer/ song writers that country music has today. He does write almost all of his own material, not many can do this. Hes songs reflect on his own past and with the way that he see American life today. Some of the people that inspire him the most in country music are, the late great Hank Williams, and George Jones these two people are legends in country music. Real country is what they are about, how they see things in the real world. Life is no bed of roses, its how you live your life that makes you what you are today. With Alan Jackson singing and writing about the real world, the ups and downs in his experiences and things that he has seen makes me think back to the past. It feels good to sometimes sit back and reminisce. He is truly an inspiration to the way I see the American way. Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-64065439890261685782019-11-27T05:37:00.001-08:002019-11-27T05:37:04.984-08:00Bronfenbrenner ecological theory of development Essay ExampleBronfenbrenner ecological theory of development Essay Example Bronfenbrenner ecological theory of development Paper Bronfenbrenner ecological theory of development Paper Bronfenbrenner ecological system theory is one of the most frequently cited development models of our times. Its wide spread acceptance is in part due to varied solutions that it offers to complicated social and community problems (Damon Lerner, 2006). The theory revolves around the development of child and the impact of seemingly intertwined social issues on individual personality traits. It hypotheses that children are impacted by their immediate environment such as family, school or friends while factors including health, religious teachings and economy are all interrelated to effect the overall lifestyle. Although the impact of immediate environment is the strongest but it can be mitigated by another more powerful event in life (Cocking and Renninger, 1993). The five systems, as described by Bronfenbrenner are Microsystems, Mesosystem, Exosystem, Macrosystem and Chronosystem. The impact of most important setting is explained by Microsystem which includes the family, peer, school and neighbourhood. Although there is no set pattern or limit to the level of influence that any one system may exhibit, Microsystem is considered most influential. Bronfenbrenner levels of influence on personal development My family has had great influence in shaping my development and aspirations. Since my childhood, my parents took it upon themselves to train and emphasize the importance of cultural values. I was brought up in an environment where tradition and religion dictated every aspect of personal life. It seemed that the Church played a pivotal role in further strengthening the beliefs and faith associated with a traditional Christian America. As a child, my early memories evoke a picture of strict adherence to Christian faith as I accompanied my mother and other female relatives on occasional Church activities. Furthermore, a close knit family fostered the development of strong family ties that encouraged participation in family events and exchange of gifts. Such was the emphasis on attending important family events that my family still somehow manages to attend various ceremonies in spite of the hardship to travel long distances. It will not be an oversimplification to suggest that these strong relationships fostered a sense of unity where every member of family garners support from other well established members of this group. I have seen several of my Cousins and Uncles getting financial support as well as help with finding jobs, guidance and medical treatments. Even Bronfenbrenner himself suggest that there is a need for American families to live close enough to rely on each other. He advises that living together will enhance our chances of supporting young parents and elders (Boemmel Briscoe, 2001). On the contrary, such affection adversely affected my lifestyle at school where it was almost difficult for me to adjust in Kindergarten and early grades. The primary reason for such an anomaly can be attributed to the fact that my initial upbringing was done with care and affection from Parents, Uncles and Aunts which made it difficult for me to take dictation from someone else, who was initially a stranger to me. The trend continued throughout my school life where I made only a few trusted friends as my personality became accustomed to making friends based on my own perception of trust. I was brought up in a middle class neighbourhood where residents from several different cultures lived together in harmony. Such peaceful coexistence further strengthened my belief of camaraderie and looking towards family and friends for help. The overall circumstances and a relatively peaceful environment assisted me in developing unbiased attitudes towards people of different faith, cultures, race and gender. I was also fortunate to have the teachers and mentors who helped me envision a better world without the myths and controversies usually associated with people of different lifestyle. Regular family functions promoted active participation in healthy activities which kept us away from being attracted by events in media. I still have a vague memory of watching cartoons and such popular TV shows as Sesame Street but TV time was strictly scheduled by parents who oversaw the selection of every thing being watched. Where such an attitude fostered the ideas of ethical viewing it also provided a yearning to resist the commands which to me were conflicting with the freedom that I intended. Strict adherence to rules invoked a personality conflict that later developed into doing things that had more detrimental results. It included getting into brawls, frequent mood swings and apathy from taking orders. These attitudes first developed at the age of seven, which my parents misunderstood as ADHD Attention Deficit Hyper Disorder. I also remembered to be given certain medications for a few months followed by frequent visits to the therapist. Fortunately, one of my extended family members is a medical professional who specialises in the area of child medicine. He was also accustomed to our family life therefore he was able to convince my parents that such traits are normal in boys transitioning to teenage and should not be taken seriously. Due to lack of solid data on ADHD and a strong debate surrounding the effective treatment, my family stopped any further treatment. I am not a fervent reader nor do I remember studying many books but it seems habitual that I skim through newspapers and magazine articles to keep myself updated with major events unfolding around me. Such habits have encouraged me to critically analyse events and reports without being overwhelmed by the tone of the writer. Furthermore, I understand that events unfolding around the World and global economic meltdown has made it difficult for many to make a substantial living but it should be understood that the recession is cyclical and United States still provides opportunities which are far superior to any that other people around the World can ever get. Bronfenbrenner theory graduate school Most of my family has worked hard to achieve their goals and education has assisted most of them to achieve their objectives. Since my childhood, I have seen most of my family members enjoying a privilege of holding at least a high school diploma. Nowadays, a high school diploma may not mean much to our generation but three to four decades earlier it could land someone a reasonable blue collar job. I was always taught about the virtues of getting quality education. I remember that my grandfather used to appreciate and encourage young people to attend educational seminars and events. His thoughts were based on the philosophy that education does not merely provide the knowledge to understand the facts but instead it teaches to differentiate between fact and fiction. I think that these ideas are deeply imbedded in my conscience which has helped me to develop a better understanding of the environment around me. While such an opinion has definitely helped me to pursue higher education, it has also set me back in achieving greater results from education. Following the philosophy of my grandfather, I always tried to understand the basics without evaluating everything in detail. I have been so overwhelmed by the idea of details that it has made it relatively difficult for me to grasp detailed guidelines. I am moulded to appreciate simple and least complex items. Nevertheless, I was never forced to get a higher degree. Enrolling in a Masterââ¬â¢s Program is my own decision which has primarily resulted from the teaching of my elders and to a lesser degree for gaining financial prosperity. As discussed, I was fortunate enough to get good teachers who were a role model of a successful social person. It can be assumed that one of the other reasons to continue a Masterââ¬â¢s degree might be an urge to remain close to people who exude an image of higher intellect than the society. Although gaining financial prosperity is my secondary aim but I must confess that my decision to get a Masterââ¬â¢s degree is also dictated by fears of an insecure future without the financial freedom that an average person craves for. Due to the fact that my extended family acts as a closely knit unit, several of my Cousins and Uncles have themselves gone to earn continuing education credits. I think I am also afraid to face the criticism of my family for not striving for a higher degree when most of my cousins are already planning to do so. In this regard, I consider myself lucky to be among a fortunate few to be bestowed with some of the best educational systems in the World. To me, it will be an injustice to myself for not grasping this opportunity and implement its wisdom to utilize my knowledge for the betterment of human kind. I personally think that Bronfenbrenner theory helps define almost every aspect of my life and it advocates looking at interrelated parameters to find a plausible solution to problems. References Boemmel, J Briscoe J (2001 May 9). Web Quest Project Theory Fact Sheet of Urie Bronfenbrenner. Retrieved April 23, 2009, from National Louis University Web site: http://pt3. nl. edu/boemmelbriscoewebquest. pdf Cocking, R, Renninger, A (1993). The development and meaning of psychological distance. Lawrence Erlbaum Associates. Damon W Lerner R (2006). Handbook of Child Psychology: Theoretical models of human development. Wiley Sons Inc. p 991 Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-46246853496704813762019-11-23T13:11:00.001-08:002019-11-23T13:11:06.293-08:00International Standards on Auditing 315 EssaysInternational Standards on Auditing 315 Essays International Standards on Auditing 315 Essay International Standards on Auditing 315 Essay INTERNATIONAL STANDARD ON AUDITING 315 IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of this ISA . 1 Effective Date 2 Objective . Definitions .. 4 Requirements Risk Assessment Procedures and Related Activities .. 5-10 The Required Understanding of the Entity and Its Environment, Including the Entityââ¬â¢s Internal Control .. 11-24 Identifying and Assessing the Risks of Material Misstatement 25-31 Documentation .. 2 Application and Other Explanatory Material Risk Assessment Procedures and Related Activities . A1-A16 The Required Understanding of the Entity and Its Environment, Including the Entityââ¬â¢s Internal Control .. A17-A104 Identifying and Assessing the Risks of Material Misstatement A105-A130 Documentation .. A131-A134 Appendix 1: Internal Control Components Appendix 2: Conditions and Events That May Indicate Risks of Material Misstatement IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT ISA 315 272 International Standard on Auditing (ISA) 315, ââ¬Å"Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environmentâ⬠should be read in conjunction with ISA 200, ââ¬Å"Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing. â⬠IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT 273 ISA 315 AUDITING Introduction Scope of this ISA 1. This International Standard on Auditing (ISA) deals with the auditorââ¬â¢s responsibility to identify and assess the risks of material misstatement in the financial statements, through understanding the entity and its environment, including the entityââ¬â¢s internal control. Effective Date 2. This ISA is effective for audits of financial statements for periods beginning on or after December 15, 2009. Objective 3. The objective of the auditor is to identify and assess the risks of material misstatement, whether due to fraud or error, at the financial statement and assertion levels, through understanding the entity and its environment, including the entityââ¬â¢s internal control, thereby providing a basis for designing and implementing responses to the assessed risks of material misstatement. Definitions 4. For purposes of the ISAs, the following terms have the meanings attributed below: a) Assertions ââ¬â Representations by management, explicit or otherwise, that are embodied in the financial statements, as used by the auditor to consider the different types of potential misstatements that may occur. (b) Business risk ââ¬â A risk resulting from significant conditions, events, circumstances, actions or inactions that could adversely affect an entityââ¬â¢s ability to achieve its objectives and execute its strategies, or from the setting of inappropriate objectives and strategies. c) Internal control ââ¬â The process designed, implemented and maintained by those charged with governance, management and other personnel to provide reasonable assurance about the achievement of an entityââ¬â¢s objectives with regard to reliability of financial reporting, effectiveness and efficiency of operations, and compliance with applicable laws and regulations. The term ââ¬Å"controlsâ⬠refers to any aspects of one or more of the components of internal control. d) Risk assessment procedures ââ¬â The audit procedures performed to obtain an understanding of the entity and its environment, including the entityââ¬â¢s internal control, to identify and assess the risks of material misstatement, whether due to fraud or error, at the financial statement and assertion levels. IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT ISA 315 274 (e) Significant risk ââ¬â An identified and assess ed risk of material misstatement that, in the auditorââ¬â¢s judgment, requires special audit consideration. Requirements Risk Assessment Procedures and Related Activities . The auditor shall perform risk assessment procedures to provide a basis for the identification and assessment of risks of material misstatement at the financial statement and assertion levels. Risk assessment procedures by themselves, however, do not provide sufficient appropriate audit evidence on which to base the audit opinion. (Ref: Para. A1-A5) 6. The risk assessment procedures shall include the following: (a) Inquiries of management, and of others within the entity who in the auditorââ¬â¢s judgment may have information that is likely to assist in identifying risks of material misstatement due to fraud or error. Ref: Para. A6) (b) Analytical procedures. (Ref: Para. A7-A10) (c) Observation and inspection. (Ref: Para. A11) 7. The auditor shall consider whether information obtained from the auditorââ¬â ¢s client acceptance or continuance process is relevant to identifying risks of material misstatement. 8. If the engagement partner has performed other engagements for the entity, the engagement partner shall consider whether information obtained is relevant to identifying risks of material misstatement. 9. Where the auditor intends to use information obtained from the auditorââ¬â¢s previous experience with the entity and from audit procedures performed in previous audits, the auditor shall determine whether changes have occurred since the previous audit that may affect its relevance to the current audit. (Ref: Para. A12-A13) 10. The engagement partner and other key engagement team members shall discuss the susceptibility of the entityââ¬â¢s financial statements to material misstatement, and the application of the applicable financial reporting framework to the entityââ¬â¢s facts and circumstances. The engagement partner shall determine which matters are to be communicated to engagement team members not involved in the discussion. (Ref: Para. A14-A16) IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT 275 ISA 315 AUDITING The Required Understanding of the Entity and Its Environment, Including the Entityââ¬â¢s Internal Control The Entity and Its Environment 11. The auditor shall obtain an understanding of the following: (a) Relevant ndustry, regulatory, and other external factors including the applicable financial reporting framework. (Ref: Para. A17-A22) (b) The nature of the entity, including: (i) its operations; (ii) its ownership and governance structures; (iii) the types of investments that the entity is making and plans to make, including investments in special-purpose entities; and (iv) the way that the entity is structured and how it is financed to enable the auditor to understand the classes of transactio ns, account balances, and disclosures to be expected in the financial statements. Ref: Para. A23-A27) (c) The entityââ¬â¢s selection and application of accounting policies, including the reasons for changes thereto. The auditor shall evaluate whether the entityââ¬â¢s accounting policies are appropriate for its business and consistent with the applicable financial reporting framework and accounting policies used in the relevant industry. (Ref: Para. A28) (d) The entityââ¬â¢s objectives and strategies, and those related business risks that may result in risks of material misstatement. (Ref: Para. A29-A35) (e) The measurement and review of the entityââ¬â¢s financial performance. (Ref: Para. A36-A41) The Entityââ¬â¢s Internal Control 12. The auditor shall obtain an understanding of internal control relevant to the audit. Although most controls relevant to the audit are likely to relate to financial reporting, not all controls that relate to financial reporting are relevant to the audit. It is a matter of the auditorââ¬â¢s professional judgment whether a control, individually or in combination with others, is relevant to the audit. (Ref: Para. A42-A65) Nature and Extent of the Understanding of Relevant Controls 13. When obtaining an understanding of controls that are relevant to the audit, the auditor shall evaluate the design of those controls and determine whether they have been implemented, by performing procedures in addition to inquiry of the entityââ¬â¢s personnel. (Ref: Para. A66-A68) IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT ISA 315 276 Components of Internal Control Control environment 14. The auditor shall obtain an understanding of the control environment. As part of obtaining this understanding, the auditor shall evaluate whether: (a) Management, with the oversight of those charged with governance, has created and maintained a culture of honesty and ethical behavior; and (b) The strengths in the control environment elements collectively provide an appropriate foundation for the other components of internal control, and whether those other components are not undermined by deficiencies in the control environment. (Ref: Para. A69-A78) The entityââ¬â¢s risk assessment process 15. The auditor shall obtain an understanding of whether the entity has a process for: (a) Identifying business risks relevant to financial reporting objectives; (b) Estimating the significance of the risks; (c) Assessing the likelihood of their occurrence; and (d) Deciding about actions to address those risks. (Ref: Para. A79) 16. If the entity has established such a process (referred to hereafter as the ââ¬Å"entityââ¬â¢s risk assessment processâ⬠), the auditor shall obtain an understanding of it, and the results thereof. If the auditor identifies risks of material misstatement that management failed to identify, the auditor shall evaluate whether there was an underlying risk of a kind that the auditor expects would have been identified by the entityââ¬â¢s risk assessment process. If there is such a risk, the auditor shall obtain an understanding of why that process failed to identify it, and evaluate whether the process is appropriate to its circumstances or determine if there is a significant deficiency in internal control with regard to the entityââ¬â¢s risk assessment process. 17. If the entity has not established such a process or has an ad hoc process, the auditor shall discuss with management whether business risks relevant to financial reporting objectives have been identified and how they have been addressed. The auditor shall evaluate whether the absence of a documented risk assessment process is appropriate in the circumstances, or determine whether it represents a significant deficiency in internal control. (Ref: Para. A80) IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT 277 ISA 315 AUDITING The information system, including the related business processes, relevant to financial reporting, and communication 18. The auditor shall obtain an understanding of the information system, including the related business processes, relevant to financial reporting, including the following areas: (a) The classes of transactions in the entityââ¬â¢s operations that are significant to the financial statements; (b) The procedures, within both information technology (IT) and manual systems, by which those transactions are initiated, recorded, processed, corrected as necessary, transferred to the general ledger and reported in the financial statements; c) The related accounting records, supporting information and specific accounts in the financial statements that are used to initiate, record, process and report transactions; this includes the correction of incorrect information and how information is transferred to the general ledger. The records may be in either manual or electronic form ; (d) How the information system captures events and conditions, other than transactions, that are significant to the financial statements; (e) The financial reporting process used to prepare the entityââ¬â¢s financial statements, including significant accounting estimates and disclosures; and f) Controls surrounding journal entries, including non-standard journal entries used to record non-recurring, unusual transactions or adjustments. (Ref: Para. A81-A85) 19. The auditor shall obtain an understanding of how the entity communicates financial reporting roles and responsibilities and significant matters relating to financial reporting, including: (Ref: Para. A86-A87) (a) Communications between management and those charged with governance; and (b) External communications, such as those with regulatory authorities. Control activities relevant to the audit 0. The auditor shall obtain an understanding of control activities relevant to the audit, being those the auditor judges it nece ssary to understand in order to assess the risks of material misstatement at the assertion level and design further audit procedures responsive to assessed risks. An audit does not require an understanding of all the control activities related to each significant class of transactions, account balance, and disclosure in the financial statements or to every assertion relevant to them. (Ref: Para. A88-A94) IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT ISA 315 278 21. In understanding the entityââ¬â¢s control activities, the auditor shall obtain an understanding of how the entity has responded to risks arising from IT. (Ref: Para. A95-A97) Monitoring of controls 22. The auditor shall obtain an understanding of the major activities that the entity uses to monitor internal control over financial reporting, including those related to those control activities relevant to the audit, and how the entity initiates remedial actions to deficiencies in its controls. Ref: Para. A98-A100) 23. If the entity has an internal audit function,1 the auditor shall obtain an understanding of the following in order to determine whether the internal audit function is likely to be relevant to the audit: (a) The nature of the internal audit functionââ¬â¢s responsibilities and how the internal audit function fits in the entityââ¬â¢s orga nizational structure; and (b) The activities performed, or to be performed, by the internal audit function. (Ref: Para. A101-A103) 24. The auditor shall obtain an understanding of the sources of the information used in the entityââ¬â¢s monitoring activities, and the basis upon which management considers the information to be sufficiently reliable for the purpose. (Ref: Para. A104) Identifying and Assessing the Risks of Material Misstatement 25. The auditor shall identify and assess the risks of material misstatement at: (a) the financial statement level; and (Ref: Para. A105-A108) (b) the assertion level for classes of transactions, account balances, and disclosures (Ref: Para. A109-A113) o provide a basis for designing and performing further audit procedures. 26. For this purpose, the auditor shall: (a) Identify risks throughout the process of obtaining an understanding of the entity and its environment, including relevant controls that relate to the risks, and by considering the classes of transactions, account balances, and disclosures in the financial statements; (Ref: Para. A114-A115) 1 The term ââ¬Å"inter nal audit functionâ⬠is defined in ISA 610, ââ¬Å"Using the Work of Internal Auditors,â⬠paragraph 7(a), as: ââ¬Å"An appraisal activity established or provided as a service to the entity. Its functions include, amongst other things, examining, evaluating and monitoring the adequacy and effectiveness of internal control. â⬠IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT 279 ISA 315 AUDITING (b) Assess the identified risks, and evaluate whether they relate more pervasively to the financial statements as a whole and potentially affect many assertions; (c) Relate the identified risks to what can go wrong at the assertion level, taking account of relevant controls that the auditor intends to test; and (Ref: Para. A116-A118) (d) Consider the likelihood of misstatement, including the possibility of multiple misstatements, and whether the potential misstatement is of a magnitude that could result in a material misstatement. Risks That Require Special Audit Consideration 27. As part of the risk assessment as described in paragraph 25, the auditor shall determine whether any of the risks identified are, in the auditorââ¬â¢s judgment, a significant risk. In exercising this judgment, the auditor shall exclude the effects of identified controls related to the risk. 28. In exercising judgment as to which risks are significant risks, the auditor shall consider at least the following: (a) Whether the risk is a risk of fraud; (b) Whether the risk is related to recent significant economic, accounting or other developments and, therefore, requires specific attention; (c) The complexity of transactions; (d) Whether the risk involves significant transactions with related parties; (e) The degree of subjectivity in the measurement of financial information related to the risk, especially those measurements involving a wide range of measurement uncertainty; and f) Whether the risk involves significant transactions that are outside the normal course of business for the entity, or that otherwise appear to be unusual. (Ref: Para. A119-A123) 29. If the auditor has determined that a significant risk exists, the auditor shall obtain an understanding of the entityââ¬â¢s controls, including control activities, relevant to that risk. (Ref: Para. A124-A126) Risks for Which Substantive Procedures Alone Do Not Provide Sufficient Appropriate Audit Evidence 30. In respect of some risks, the auditor may judge that it is not possible or practicable to obtain sufficient appropriate audit evidence only from substantive procedures. Such risks may relate to the inaccurate or incomplete recording of routine and significant classes of transactions or account balances, the characteristics of which often permit highly automated processing with IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT ISA 315 280 little or no manual intervention. In such cases, the entityââ¬â¢s controls over such risks are relevant to the audit and the auditor shall obtain an understanding of them. (Ref: Para. A127-A129) Revision of Risk Assessment 31. The auditorââ¬â¢s assessment of the risks of material misstatement at the assertion level may change during the course of the audit as additional audit evidence is obtained. In circumstances where the auditor obtains audit evidence from performing further audit procedures, or if new information is obtained, either of which is inconsistent with the audit evidence on which the auditor originally based the assessment, the auditor shall revise the assessment and modify the further planned audit procedures accordingly. (Ref: Para. A130) Documentation 32. The auditor shall include in the audit documentation:2 (a) The discussion among the engagement team where required by paragraph 10, and the significant decisions reached; b) Key elements of the understanding obtained regarding each of the aspects of the entity and its environment specified in paragraph 11 and of each of the internal control components specified in paragraphs 14- 24; the sources of information from which the understanding was obtained; and the risk assessment procedures performed; (c) The identified and assessed risks of material misstatement at the financial statement level and at the asserti on level as required by paragraph 25; and (d) The risks identified, and related controls about which the auditor has obtained an understanding, as a result of the requirements in paragraphs 27-30. Ref: Para. A131-A134) *** Application and Other Explanatory Material Risk Assessment Procedures and Related Activities (Ref: Para. 5) A1. Obtaining an understanding of the entity and its environment, including the entityââ¬â¢s internal control (referred to hereafter as an ââ¬Å"understanding of the entityâ⬠), is a continuous, dynamic process of gathering, updating and analyzing information throughout the audit. The understanding establishes a frame of 2 ISA 230, ââ¬Å"Audit Documentation,â⬠paragraphs 8-11, and paragraph A6. IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT 281 ISA 315 AUDITING reference within which the auditor plans the audit and exercises professional judgment throughout the audit, for example, when: Assessing risks of material misstatement of the financial statements; Determining materiality in accordance with ISA 320;3 Considering the appropriateness of the selection and application of accounting policies, and the adequacy of financial statement disclosures; Identifying areas where special audit consideration may be necessary, for example, related party transactions, the appropriateness of managementââ¬â¢s use of the going concern assumption, or considering the business purpose of transactions; Developing expectations for use when performing analytical procedures; Responding to the assessed risks of material misstatement, including designing and performing further audit procedures to obtain sufficient appropriate audit evidence; and Evaluating the sufficiency and appropriateness of audit evidence obtained, such as the appropriateness of assumptions and of managementââ¬â¢s oral and written representations. A2. Information obtained by performing risk assessment procedures and related activities may be used by the auditor as audit evidence to support assessments of the risks of material misstatement. In addition, the auditor may obtain audit evidence about classes of transactions, account balances, or disclosures and related assertions and about the operating effectiveness of controls, even though such procedures were not specifically planned as substantive procedures or as tests of controls. The auditor also may choose to perform substantive procedures or tests of controls concurrently with risk assessment procedures because it is efficient to do so. A3. The auditor uses professional judgment to determine the extent of the understanding required. The auditorââ¬â¢s primary consideration is whether the understanding that has been obtained is sufficient to meet the objective stated in this ISA. The depth of the overall understanding that is required by the auditor is less than that possessed by management in managing the entity. A4. The risks to be assessed include both those due to error and those due to fraud, and both are covered by this ISA. However, the significance of fraud is such that further requirements and guidance are included in ISA 240 in relation to 3 ISA 320, ââ¬Å"Materiality in Planning and Performing an Audit. IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT ISA 315 282 risk assessment procedures and related activities to obtain information that is used to identify the risks of material misstatement due to fraud. 4 A5. Although the auditor is required to perform all the risk assessment procedures described in paragraph 6 in the course of obta ining the required understanding of the entity (see paragraphs 11-24), the auditor is not required to perform all of them for each aspect of that understanding. Other procedures may be performed where the information to be obtained therefrom may be helpful in identifying risks of material misstatement. Examples of such procedures include: Reviewing information obtained from external sources such as trade and economic journals; reports by analysts, banks, or rating agencies; or regulatory or financial publications. Making inquiries of the entityââ¬â¢s external legal counsel or of valuation experts that the entity has used. Inquiries of Management and Others within the Entity (Ref: Para. (a)) A6. Much of the information obtained by the auditorââ¬â¢s inquiries is obtained from management and those responsible for financial reporting. However, the auditor may also obtain information, or a different perspective in identifying risks of material misstatement, through inquiries of others within the entity and other employees with different levels of authority. For example: Inquiries directed towards those charged with governance may help th e auditor understand the environment in which the financial statements are prepared. Inquiries directed toward internal audit personnel may provide information about internal audit procedures performed during the year relating to the design and effectiveness of the entityââ¬â¢s internal control and whether management has satisfactorily responded to findings from those procedures. Inquiries of employees involved in initiating, processing or recording complex or unusual transactions may help the auditor to evaluate the appropriateness of the selection and application of certain accounting policies. Inquiries directed toward in-house legal counsel may provide information about such matters as litigation, compliance with laws and regulations, knowledge of fraud or suspected fraud affecting the entity, warranties, post-sales obligations, arrangements (such as joint ventures) with business partners and the meaning of contract terms. 4 ISA 240, ââ¬Å"The Auditorââ¬â¢s Responsibilit ies Relating to Fraud in an Audit of Financial Statements,â⬠paragraphs 12-24. IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT 83 ISA 315 AUDITING Inquiries directed towards marketing or sales personnel may provide information about changes in the entityââ¬â¢s marketing strategies, sales trends, or contractual arrangements with its customers. Analytical Procedures (Ref: Para. 6(b)) A7. Analytical procedures performed as risk assessment procedures may identify aspects of the entity of which the auditor was unaware and may assist in assessing the risks of material misstatement in order to provide a basis for designing and implementing responses to the assessed risks. Analytical procedures performed as risk assessment procedures may include both financial and non-financial information, for example, the relationship between sales and square footage of selling space or volume of goods sold. A8. Analytical procedures may help identify the existence of unusual transactions or events, and amounts, ratios, and trends that might indicate matters that have audit implications. Unusual or unexpected relationships that are identified may assist the auditor in identifying risks of material misstatement, especially risks of material misstatement due to fraud. A9. However, when such analytical procedures use data aggregated at a high level (which may be the situation with analytical procedures performed as risk assessment procedures), the results of those analytical procedures only provide a broad initial indication about whether a material misstatement may exist. Accordingly, in such cases, consideration of other information that has been gathered when identifying the risks of material misstatement together with the results of such analytical procedures may assist the auditor in understanding and evaluating the results of the analytical procedures. Considerations Specific to Smaller Entities A10. Some smaller entities may not have interim or monthly financial information that can be used for purposes of analytical procedures. In these circumstances, although the auditor may be able to perform limited analytical procedures for purposes of planning the audit or obtain some information through inquiry, the auditor may need to plan to perform analytical procedures to identify and assess the risks of material misstatement when an early draft of the entityââ¬â¢s financial statements is available. Observation and Inspection (Ref: Para. 6(c)) A11. Observation and inspection may support inquiries of management and others, and may also provide information about the entity and its environment. Examples of such audit procedures include observation or inspection of the following: The entityââ¬â¢s operations. IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT ISA 315 284 Documents (such as business plans and strategies), records, and internal control manuals. Reports prepared by management (such as quarterly management reports and interim financial statements) and those charged with governance (such as minutes of board of directorsââ¬â¢ meetings). The entityââ¬â¢s premises and plant facilities. Information Obtained in Prior Periods (Ref: Para. 9) A12. The auditorââ¬â¢s previous experience with the entity and audit procedures performed in previous audits may provide the auditor with information about such matters as: Past misstatements and whether they were corrected on a timely basis. The nature of the entity and its environment, and the entityââ¬â¢s internal control (including deficiencies in internal control). Significant changes that the entity or its operations may have undergone since the prior financial period, which may assist the auditor in gaining a sufficient understanding of the entity to identify and assess risks of material misstatement. A13. The auditor is required to determine whether information obtained in prior periods remains relevant, if the auditor intends to use that information for the purposes of the current audit. This is because changes in the control environment, for example, may affect the relevance of information obtained in the prior year. To determine whether changes have occurred that may affect the relevance of such information, the auditor may make inquiries and perform other appropriate audit procedures, such as walk-throughs of relevant systems. Discussion among the Engagement Team (Ref: Para. 10) A14. The discussion among the engagement team about the susceptibility of the entityââ¬â¢s financial statements to material misstatement: Provides an opportunity for more experienced engagement team members, including the engagement partner, to share their insights based on their knowledge of the entity. Allows the engagement team members to exchange information about the business risks to which the entity is subject and about how and where the financial statements might be susceptible to material misstatement due to fraud or error. Assists the engagement team members to gain a better understanding of the potential for material misstatement of the financial statements in the specific areas assigned to them, and to understand how the results of the IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT 85 ISA 315 AUDITING audit procedures that they perform may affect other aspects of the audit including the decisions about the nature, timing, and extent of further audit procedures. Provides a basis upon which engagement team members communicate and share new information obtained throughout the audit that may affect the assessment of risks of material misstatement or the audit procedures performed to address these risks. ISA 240 provides further requirements and guidance in relation to the discussion among the engagement team about the risks of fraud. 5 A15. It is not always necessary or practical for the discussion to include all members in a single discussion (as, for example, in a multi-location audit), nor is it necessary for all of the members of the engagement team to be informed of all of the decisions reached in the discussion. The engagement partner may discuss matters with key members of the engagement team including, if considered appropriate, specialists and those responsible for the audits of components, while delegating discussion with others, taking account of the extent of communication considered necessary throughout the engagement team. A communications plan, agreed by the engagement partner, may be useful. Considerations Specific to Smaller Entities A16. Many small audits are carried out entirely by the engagement partner (who may be a sole practitioner). In such situations, it is the engagement partner who, having personally conducted the planning of the audit, would be responsible for considering the susceptibility of the entityââ¬â¢s financial statements to material misstatement due to fraud or error. The Required Understanding of the Entity and Its Environment, Including the Entityââ¬â¢s Internal Control The Entity and Its Environment Industry, Regulatory and Other External Factors (Ref: Para. 11(a)) Industry Factors A17. Relevant industry factors include industry conditions such as the competitive environment, supplier and customer relationships, and technological developments. Examples of matters the auditor may consider include: The market and competition, including demand, capacity, and price competition. Cyclical or seasonal activity. 5 ISA 240, paragraph 15. IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT ISA 315 286 Product technology relating to the entityââ¬â¢s products. Energy supply and cost. A18. The industry in which the entity operates may give rise to specific risks of material misstatement arising from the nature of the business or the degree of regulation. For example, long-term contracts may involve significant estimates of revenues and expenses that give rise to risks of material misstatement. In such cases, it is important that the engagement team include members with sufficient relevant knowledge and experience. 6 Regulatory Factors A19. Relevant regulatory factors include the regulatory environment. The regulatory environment encompasses, among other matters, the applicable financial reporting framework and the legal and political environment. Examples of matters the auditor may consider include: Accounting principles and industry specific practices. Regulatory framework for a regulated industry. Legislation and regulation that significantly affect the entityââ¬â¢s operations, including direct supervisory activities. Taxation (corporate and other). Government policies currently affecting the conduct of the entityââ¬â¢s business, such as monetary, including foreign exchange controls, fiscal, financial incentives (for example, government aid programs), and tariffs or trade restrictions policies. Environmental requirements affecting the industry and the entityââ¬â¢s business. A20. ISA 250 includes some specific requirements related to the legal and regulatory framework applicable t o the entity and the industry or sector in which the entity operates. 7 Considerations specific to public sector entities A21. For the audits of public sector entities, law, regulation or other authority may affect the entityââ¬â¢s operations. Such elements are essential to consider when obtaining an understanding of the entity and its environment. 6 ISA 220, ââ¬Å"Quality Control for an Audit of Financial Statements,â⬠paragraph 14. 7 ISA 250, ââ¬Å"Consideration of Laws and Regulations in an Audit of Financial Statements,â⬠paragraph 12. IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT 287 ISA 315 AUDITING Other External Factors A22. Examples of other external factors affecting the entity that the auditor may consider include the general economic conditions, interest rates and availability of financing, and inflation or currency revaluation. Nature of the Entity (Ref: Para. 11(b)) A23. An understanding of the nature of an entity enables the auditor to understand such matters as: Whether the entity has a complex structure, for example with subsidiaries or other components in multiple locations. Complex structures often introduce issues that may give rise to risks of material misstatement. Such issues may include whether goodwill, joint ventures, investments, or specials of matters that the auditor may consider when obtaining an understanding of the nature of the entity include: Business operations such as: Nature of revenue sources, products or services, and markets, including involvement in electronic commerce such as Internet sales and marketing activities. 0 Conduct of operations (for example, stages and methods of production, or activities exposed to environmental risks). 0 Alliances, joint ventures, and outsourcing activities. 0 Geographic dispersion and industry segmentation. 0 Location of production facilities, warehouses, and offices, and location and quantities of inventories. 0 Key customers and important suppliers of goods and services, employment arrangements (including the existence of union ontracts, pension and other post employment benefits, stock option or incentive bonus arrangements, and government regulation related to employment matters). 8 ISA 5 50, ââ¬Å"Related Parties. â⬠IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT ISA 315 288 0 Research and development activities and expenditures. 0 Transactions with related parties. Investments and investment activities such as: 0 Planned or recently executed acquisitions or divestitures. 0 Investments and dispositions of securities and loans. Capital investment activities. 0 Investments in non-consolidated entities, including partnerships, joint ventures and special-purpose entities. Financing and financing activities such as: 0 Major subsidiaries and associated entities, including consolidated and non-consolidated structures. 0 Debt structure and related terms, including off-balance-sheet financing arrangements and leasing arrangements. 0 Beneficial owners (local, foreign, business reputation and experience) and related parties. 0 Use of derivative financial instruments. Financial reporting such as: Accoun ting principles and industry specific practices, including industry-specific significant categories (for example, loans and investments for banks, or research and development for pharmaceuticals). 0 Revenue recognition practices. 0 Accounting for fair values. 0 Foreign currency assets, liabilities and transactions. 0 Accounting for unusual or complex transactions including those in controversial or emerging areas (for example, accounting for stock-based compensation). A25. Significant changes in the entity from prior periods may give rise to, or change, risks of material misstatement. Nature of Special-Purpose Entities A26. A special-purpose entity (sometimes referred to as a special-purpose vehicle) is an entity that is generally established for a narrow and well-defined purpose, such as to effect a lease or a securitization of financial assets, or to carry out research and development activities. It may take the form of a corporation, trust, partnership or unincorporated entity. The entity on behalf of which the specialIDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT 289 ISA 315 AUDITING urpose entity has been created may often transfer assets to the latter (for example, as part of a derecognition transaction involving financial assets), obtain the right to use the latterââ¬â¢s assets, or perform services for the latter, while other parties may provide the funding to the latter. As ISA 550 indicates, in some circumstances, a special-purpose entity may be a related party of the entity. 9 A27. Fin ancial reporting frameworks often specify detailed conditions that are deemed to amount to control, or circumstances under which the specialpurpose entity should be considered for consolidation. The interpretation of the requirements of such frameworks often demands a detailed knowledge of the relevant agreements involving the special-purpose entity. The Entityââ¬â¢s Selection and Application of Accounting Policies (Ref: Para. 11(c)) A28. An understanding of the entityââ¬â¢s selection and application of accounting policies may encompass such matters as: The methods the entity uses to account for significant and unusual transactions. The effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus. Changes in the entityââ¬â¢s accounting policies. Financial reporting standards and laws and regulations that are new to the entity and when and how the entity will adopt such requirements. Objectives and Strategies and Related Business Risks (Ref. Para. 11(d)) A29. The entity conducts its business in the context of industry, regulatory and other internal and external factors. To respond to these factors, the entityââ¬â¢s management or those charged with governance define objectives, which are the overall plans for the entity. Strategies are the approaches by which management intends to achieve its objectives. The entityââ¬â¢s objectives and strategies may change over time. A30. Business risk is broader than the risk of material misstatement of the financial statements, though it includes the latter. Business risk may arise from change or complexity. A failure to recognize the need for change may also give rise to business risk. Business risk may arise, for example, from: The development of new products or services that may fail; A market which, even if successfully developed, is inadequate to support a product or service; or 9 ISA 550, paragraph A7. IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT ISA 315 290 Flaws in a product or service that may result in liabilities and reputational risk. A31. An understanding of the business risks facing the entity increases the likelihood of identifying risks of material misstatement, since most business risks will eventually have financial consequences and, therefore, an effect on the financial statements. However, the auditor does not have a responsibility to identify or assess all business risks because not all business risks give rise to risks of material misstatement. A32. Examples of matters that the auditor may consider when obtaining an understanding of the entityââ¬â¢s objectives, strategies and related business risks that may result in a risk of material misstatement of the financial statements include: Industry developments (a potential related business risk might be, for example, that the entity does not have the personnel or expertise to deal with the changes in the industry). New products and services (a potential related business risk might be, for example, that there is increased product liability). Expansion of the business (a potential related business risk might be, for example, that the demand has not been accurately estimated). New accounting requirements (a potential related business risk might be, for example, incomplete or improper implementation, or increased costs). Regulatory requirements (a potential related business risk might be, for example, that there is increased legal exposure). Current and prospective financin g requirements (a potential related business risk might be, for example, the loss of financing due to the entityââ¬â¢s inability to meet requirements). Use of IT (a potential related business risk might be, for example, that systems and processes are incompatible). The effects of implementing a strategy, particularly any effects that will lead to new accounting requirements (a potential related business risk might be, for example, incomplete or improper implementation). A33. A business risk may have an immediate consequence for the risk of material misstatement for classes of transactions, account balances, and disclosures at the assertion level or the financial statement level. For example, the business risk arising from a contracting customer base may increase the risk of material misstatement associated with the valuation of receivables. However, the same risk, particularly in combination with a contracting economy, may also have a longer-term consequence, which the auditor considers when assessing the IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT 291 ISA 315 AUDITING appropriateness of the going concern assumption. Whether a business risk may result in a risk of material misstatement is, therefore, considered in light of the entityââ¬â¢s circumstances. Examples of conditions and events that may indicate risks of material misstatement are indicated in Appendix 2. A34. Usually, management identifies business risks and develops approaches to address them. Such a risk assessment process is part of internal control and is discussed in paragraph 15 and paragraphs A79-A80. Considerations Specific to Public Sector Entities A35. For the audits of public sector entities, ââ¬Å"management objectivesâ⬠may be influenced by concerns regarding public accountability and may include objectives which have their source in law, regulation or other authority. Measurement and Review of the Entityââ¬â¢s Financial Performance (Ref: Para. 11(e)) A36. Management and others will measure and review those things they regard as important. Performance measures, whether external or internal, create pressures on the entity. These pressures, in turn, may motivate management to take action to improve the business performance or to misstate the financial statements. Accordingly, an understanding of the entityââ¬â¢s performance measures assists the auditor in considering whether pressures to achieve performance targets may result in management actions that increase the risks of material misstatement, including those due to fraud. See ISA 240 for requirements and guidance in relation to the risks of fraud. A37. The measurement and review of financial performance is not the same as the monitoring of controls (discussed as a component of internal control in paragraphs A98s of internally-generated information used by management for measuring and reviewing financial performance, and which the auditor may consider, include: Key performance indicators (financial and non-financial) and key ratios, trends and operating statistics. Period-on-period financial performance analyses. IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT ISA 315 292 Budgets, forecasts, variance analyses, segment i nformation and divisional, departmental or other level performance reports. Employee performance measures and incentive compensation policies. Comparisons of an entityââ¬â¢s performance with that of competitors. A39. External parties may also measure and review the entityââ¬â¢s financial performance. For example, external information such as analystsââ¬â¢ reports and credit rating agency reports may represent useful information for the auditor. Such reports can often be obtained from the entity being audited. A40. Internal measures may highlight unexpected results or trends requiring management to determine their cause and take corrective action (including, in some cases, the detection and correction of misstatements on a timely basis). Performance measures may also indicate to the auditor that risks of misstatement of related financial statement information do exist. For example, performance measures may indicate that the entity has unusually rapid growth or profitability when compared to that of other entities in the same industry. Such information, particularly if combined with other factors such as performance-based bonus or incentive remuneration, may indicate the potential risk of management bias in the preparation of the financial statements. Considerations Specific to Smaller Entities A41. Smaller entities often do not have processes to measure and review financial performance. Inquiry of management may reveal that it relies on certain key indicators for evaluating financial performance and taking appropriate action. If such inquiry indicates an absence of performance measurement or review, there may be an increased risk of misstatements not being detected and corrected. The Entityââ¬â¢s Internal Control (Ref: Para. 12) A42. An understanding of internal control assists the auditor in identifying types of potential misstatements and factors that affect the risks of material misstatement, and in designing the nature, timing, and extent of further audit procedures. A43. The following application material on internal control is presented in four sections, as follows: General Nature and Characteristics of Internal Control. Controls Relevant to the Audit. Nature and Extent of the Understanding of Relevant Controls. Components of Internal Control. IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT 293 ISA 315 AUDITING General Nature and Characteristics of Internal Control Purpose of Internal Control A44. Internal control is designed, implemented and maintained to address identified business risks that threaten the achievement of any of the entityââ¬â¢s objectives that concern: The reliability of the entityââ¬â¢s financial reporting; The effectiveness and efficiency of its operations; and Its compliance with applicable laws and regulations. The way in which internal control is designed, implemented and maintained varies with an entityââ¬â¢s size and complexity. Considerations specific to smaller entities A45. Smaller entities may use less structured means and simpler processes and procedures to achieve their objectives. Limitations of Internal Control A46. Internal control, no matter how effective, can provide an entity with only reasonable assurance about achieving the entityââ¬â¢s financial reporting objectives. The likelihood of their achievement is affected by the inherent limitations of internal control. These include the realities that human judgment in decision-making can be faulty and that breakdowns in internal control can occur because of human error. For example, there may be an error in the design of, or in the change to, a control. Equally, the operation of a control may not be effective, such as where information produced for the purposes of internal control (for example, an exception report) is not effectively used because the individual responsible for reviewing the information does not understand its purpose or fails to take appropriate action. A47. Additionally, controls can be circumvented by the collusion of two or more people or inappropriate management override of internal control. For example, management may enter into side agreements with customers that alter he terms and conditions of the entityââ¬â¢s standard sales contracts, which may result in improper revenue recognition. Also, edit checks in a software program that are designed to identify and report transactions that exceed specified credit limits may be overridden or disabled. A48. Further, in designing and implementing controls, management may make judgments on the nature and extent of the controls it chooses to implement, and the nature and extent of the risks it chooses to assume. IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT ISA 315 294 Considerations specific to smaller entities A49. Smaller entities often have fewer employees which may limit the extent to which segregation of duties is practicable. However, in a small owner-managed entity, the owner-manager may be able to exercise more effective oversight than in a larger entity. This oversight may compensate for the generally more limited opportunities for segregation of duties. A50. On the other hand, the owner-manager may be more able to override controls because the system of internal control is less structured. This is taken into account by the auditor when identifying the risks of material misstatement due to fraud. Division of Internal Control into Components A51. The division of internal control into the following five components, for purposes of the ISAs, provides a useful framework for auditors to consider how different aspects of an entityââ¬â¢s internal control may affect the audit: (a) The control environment; (b) The entityââ¬â¢s risk assessment process; (c) The information system, including the related business processes, relevant to financial reporting, and communication; (d) Control activities; and e) Monitoring of controls. The division does not necessarily reflect how an entity designs, implements and maintains internal control, or how it may classify any particular component. Auditors may use different terminology or frameworks to describe the various aspects of internal control, and their effect on the audit than those used in this ISA, provided all the components desc ribed in this ISA are addressed. A52. Application material relating to the five components of internal control as they relate to a financial statement audit is set out in paragraphs A69-A104 below. Appendix 1 provides further explanation of these components of internal control. Characteristics of Manual and Automated Elements of Internal Control Relevant to the Auditorââ¬â¢s Risk Assessment A53. An entityââ¬â¢s system of internal control contains manual elements and often contains automated elements. The characteristics of manual or automated elements are relevant to the auditorââ¬â¢s risk assessment and further audit procedures based thereon. IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT 295 ISA 315 AUDITING A54. The use of manual or automated elements in internal control also affects the manner in which transactions are initiated, recorded, processed, and reported: Controls in a manual system may include such procedures as approvals and reviews of transactions, and reconciliations and follow-up of reconciling items. Alternatively, an entity may use automated procedures to initiate, record, process, and report transactions, in which case records in electronic format replace paper documents. Controls in IT systems consist of a combination of automated controls (for example, controls embedded in computer programs) and manual controls. Further, manual controls may be independent of IT, may use information produced by IT, or may be limited to monitoring the effective functioning of IT and of automated controls, and to handling exceptions. When IT is used to initiate, record, process or report transactions, or other financial data for inclusion in financial statements, the systems and programs may include controls related to the corresponding assertions for material accounts or may be critical to the effective functioning of manual controls that depend on IT. An entityââ¬â¢s mix of manual and automated elements in internal control varies with the nature and complexity of the entityââ¬â¢s use of IT. A55. Generally, IT benefits an entityââ¬â¢s internal control by enabling an entity to: Consistently apply predefined business rules and perform complex calculations in processing large volumes of transactions or data; Enhance the timeliness, availability, and accuracy of information; Facilitate the additional analysis of information; Enhance the ability to monitor the performance of the entityââ¬â¢s activities and its policies and procedures; Reduce the risk that controls will be circumvented; and Enhance the ability to achieve effective segregation of duties by implementing security controls in applications, databases, and operating systems. A56. IT also poses specific risks to an entityââ¬â¢s internal control, including, for example: Reliance on systems or programs that are inaccurately processing data, processing inaccur ate data, or both. Unauthorized access to data that may result in destruction of data or improper changes to data, including the recording of unauthorized or non-existent transactions, or inaccurate recording of transactions. IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT ISA 315 296 Particular risks may arise where multiple users access a common database. The possibility of IT personnel gaining access privileges beyond those necessary to perform their assigned duties thereby breaking down segregation of duties. Unauthorized changes to data in master files. Unauthorized changes to systems or programs. Failure to make necessary changes to systems or programs. Inappropriate manual intervention. Potential loss of data or inability to access data as required. A57. Manual elements in internal control may be more suitable where judgment and discretion are required such as for the following circumstances: Large, unusual or non-recurring transactions. Circumstances where errors are difficult to define, anticipate or predict. In changing circumstances that require a control response outside the scope of an existing automated control. In monitoring the effectiveness of automated controls. A58. Manual elements in internal control may be less reliable than automated elements because they can be more easily bypassed, ignored, or overridden and they are also more prone to simple errors and mistakes. Consistency of application of a manual control element cannot therefore be assumed. Manual control elements may be less suitable for the following circumstances: High volume or recurring transactions, or in situations where errors that can be anticipated or predicted can be prevented, or detected and corrected, by control parameters that are automated. Control activities where the specific ways to perform the control can be adequately designed and automated. A59. The extent and nature of the risks to internal control vary depending on the nature and characteristics of the entityââ¬â¢s information system. The entity responds to the risks arising from the use of IT or from use of manual elements in internal control by establishing effective controls in light of the characteristics of the entityââ¬â¢s information system. Controls Relevant to the Audit A60. There is a direct relationship between an entityââ¬â¢s objectives and the controls it implements to provide reasonable assurance about their achievement. The IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT 297 ISA 315 AUDITING ntityââ¬â¢s objectives, and therefore controls, relate to financial reporting, operations and compliance; however, not all of these objectives and controls are relevant to the auditorââ¬â¢s risk assessment. A61. Factors relevant to the auditorââ¬â¢s judgment about whether a control, individually or in combination with others, is relevant to the audit may include such matters as the following: Materiality. The significance of the r elated risk. The size of the entity. The nature of the entityââ¬â¢s business, including its organization and ownership characteristics. The diversity and complexity of the entityââ¬â¢s operations. Applicable legal and regulatory requirements. The circumstances and the applicable component of internal control. The nature and complexity of the systems that are part of the entityââ¬â¢s internal control, including the use of service organizations. Whether, and how, a specific control, individually or in combination with others, prevents, or detects and corrects, material misstatement. A62. Controls over the completeness and accuracy of information produced by the entity may be relevant to the audit if the auditor intends to make use of the information in designing and performing further procedures. Controls relating to operations and compliance objectives may also be relevant to an audit if they relate to data the auditor evaluates or uses in applying audit procedures. A63. Internal control over safeguarding of assets against unauthorized acquisition, use, or disposition may include controls relating to both financial reporting and operations objectives. The auditorââ¬â¢s consideration of such controls is generally limited to those relevant to the reliability of financial reporting. A64. An entity generally has controls relating to objectives that are not relevant to an audit and therefore need not be considered. For example, an entity may rely on a sophisticated system of automated controls to provide efficient and effective operations (such as an airlineââ¬â¢s system of automated controls to maintain flight schedules), but these controls ordinarily would not be relevant to the audit. Further, although internal control applies to the entire entity or to any of its operating units or business processes, an understanding of internal control relating to each of the entityââ¬â¢s operating units and business processes may not be relevant to the audit. IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT ISA 315 298 Considerations Specific to Public Sector Entities A65. Public sector auditors often have additional responsibilities with respect to internal control, for example to report on compliance with an established code of practice. Public sector auditors can also have responsibilities to report on compliance with law, regulation or other authority. As a result, their review of internal control may be broader and more detailed. Nature and Extent of the Understanding of Relevant Controls (Ref: Para. 3) A66. Evaluating the design of a control involves considering whether the control, individually or in combination with other controls, is capable of effectively preventing, or detecting and correcting, material misstatements. Implementation of a control means that the control exists and that the entity is using it. There is little point in assessing the implementation of a control that is not effective, and so the design of a control is considered first. An improperly designed control may represent a significant deficiency in internal control. A67. Risk assessment procedures to obtain audit evidence about the design and implementation of relevant controls may include: Inquiring of entity personnel. Observing the application of specific controls. Inspecting documents and reports. Tracing transactions through the information system relevant to financial reporting. Inquiry alone, however, is not sufficient for such purposes. A68. Obtaining an understanding of an entityââ¬â¢s controls is not sufficient to test their operating effectiveness, unless there is some automation that provides for the consistent operation of the controls. For example, obtaining audit evidence about the implementation of a manual control at a point in time does not provide audit evidence about the operating effectiveness of the control at other times during the period under audit. However, because of the inherent consistency of IT processing (see paragraph A55), performing audit procedures to determine whether an automated control has been implemented may serve as a test of that controlââ¬â¢s operating effectiveness, depending on the auditorââ¬â¢s assessment and testing of controls such as those over program changes. Tests of the operating effectiveness of controls are further descr Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-1872854077903791382019-11-21T05:03:00.001-08:002019-11-21T05:03:05.204-08:00Glass in Architecture Term Paper Example | Topics and Well Written Essays - 2500 wordsGlass in Architecture - Term Paper Example The main focus of this paper will be on the architectural use of glass in construction of structures and components of structures. Glass comes in various forms and types. They vary from look, weight, texture and color among other aspects and in this paper we will look deeper and further into the types of glasses and their properties focusing mainly on three types of glass namely; float glass, tempered glass and laminated glass. The paper will also look to discover the implications of each and every type of glass, mentioned above with relation to its structure of design in an architectural point of view. Characteristics and behavior of each type of glass will also be evaluated, and its effects in construction discussed1. Float glass is a type of glass that is forged or made by floating liquid form glass on molten metal still in its liquid form specifically the tin metal which is mostly used, and then allowing the glass to cool and harden. Tin is normally chosen because of its chemical ability to withhold molten glass in its liquid form and allows it to cool where it maintains the smooth liquid surface of the glass, after its hardening and leaves no space for a coarse feeling when the glass dries. Traditionally, glass was made by blowing molten glass or the liquid form of glass and then laying it on a flat surface when still hot and liquid before it has reached the cooling temperature. This has since changed, and the process has become much easier compared to the traditional one. From the floating process, the result is a flat, smooth and an even sheet of glass which can be made into thick or thin flat sheets and also in different sizes, which can be, further resized into small panes depending on the purpose for which the glass was formed to serve. Float glass is commonly made from a fusion of lime and soda, and the process for making this type of glass is also known as the Pilkington process. This type of glass is mostly used for making window panes, a Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-41224469861382604602019-11-20T00:53:00.001-08:002019-11-20T00:53:03.342-08:00Patriot act Essay Example | Topics and Well Written Essays - 2000 wordsPatriot act - Essay Example While supporters of the law claims that the law is meant to aid the investigations and arrests of terrorists, its opponents argue that although the law was meant to improve security in the US, it has bestowed the government with too much power that threatens the civil rights and puts democracy at trial. The first account that faces the controversy of the Act involves they way in which the law was passed. The law was passed very quickly, barely one month after the September 11th terror attack. The deliberation of the provision of the act was done in less than 48 hours. This brings in the issue of whether the law was well discussed and evaluated before being passed by the congress. For any Act to be passed into law there is a need to have a comprehensive review of its impact and implication. The law has to be in line with other laws taking consideration of the possibility of contradicting other laws. For instance, the law gives powers to homeland security in regard to surveillance and search and seizure in its operations. However, this tends to contradict several civil liberties enjoyed in the country and which are guaranteed by the constitution. For instance, although the Patriotic Act allows the law enforcement the power to surveillance, search and seizure, the law seems to undermine the right to privacy. Although the constitution does not spell out on the issue of privacy, many Supreme Court decisions have supported the right to privacy. In addition, the power to invade ones premise to search without notification is seen as violation of peopleââ¬â¢s right to privacy (Greenwald, 2006). In another dimension, the law has also been viewed as an avenue to achieve other hidden agendas by the law enforcement agencies. For instance, instead of the law enforces invading suspectsââ¬â¢ homes just for the search of terrorism activities, the law enforcers can take advantage and use the law to achieve their own personal goals. Additionally, it has been argued that the law Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0tag:blogger.com,1999:blog-4006864272879954583.post-70399413157378993072019-11-17T13:23:00.001-08:002019-11-17T13:23:03.570-08:00Everyday Hero Essay Example for Free Everyday Hero Essay When I think of the word hero, I think of the countless Spiderman figures lying at the bottom of my brotherââ¬â¢s toy chest, or even Prince Charming rescuing Sleeping Beauty from her seemingly endless slumber. However, what usually does not come to mind, are the true real life heroes that I believe posses higher superpowers than the Incredibles ever could. Though they do not have the ability to fly or read minds, one way or another, these people have helped someone in a tough situation. A true hero can be anyone from the firefighters at the station to your older sister living in the room next door. They may have helped to save your life, or merely helped you get through your math homework last night. Whatever the case, one quality that all true heroes must possess is the ability to be an example of goodwill in the world. A hero will help someone because they want to, not because they have to. Though they are not perfect, no one is, a hero will continue to put others first when they know that it is most important to do so. Three years ago, my mother was diagnosed with breast cancer. The news came as an utter shock to everyone, considering the fact that she was one of the healthiest and most active members of my family. She played tennis and practiced yoga at least four times a week; always ate healthy and organic foods, and on top of all this, there was barely any history of breast cancer on our family tree! Though her case was not as bad as others, it still required her to undergo weeks of arduous chemotherapy and radiation. Through her darker days, she herself would be the one to calm me down and reassure me that everything would be okay. The night before my motherââ¬â¢s surgery, I started to cry, scared and frustrated with what was happening around me. Though she was also frightened and anxious, my mother was the one to comfort me and explain that a plastic surgeon did not actually turn people into plastic, as I had imagined. Even during her most bleak and miserable moments, she put everything aside and reached out to help me deal with her pain. For this, she is my hero. No, she is not Superwoman, or a firefighter,à or even your everyday do-gooder; but sheââ¬â¢s my mom, and that is good enough for me. This just goes to show that a seemingly ordinary woman can be a hero to someone in her own way. Heroes are everyday characters, and if you look hard enough you will find the hero in your own life. This I believe. Ihttp://www.blogger.com/profile/02656904635154875149noreply@blogger.com0