Desire and Crime of Young People Essay Example | Topics and Well Written Essays - 1250 words

Desire and Crime of Young People - Essay Example Passive goodness and dynamic evil are choices that in themselves may or may not be adequate or objectionable, but that in terms of the novel are neither. (Burgess, pp 41-49) While strain theory offered to motivate research, it commonly formed frail consequences. Strain in much of this work was considered as the inconsistency between professional or instructive ambitions and prospect for success in these fields. The conclusion from this research commonly demonstrated that criminal behavior was most probable when both desires and prospects were low results which leaned to suggest support reliable with control theory. Research using substitute procedures of strain, such as professed blocked possibilities or the disjunction between financial desires and instructive means were more helpful of the viewpoint; however results were destabilized when opposing theories were integrated into the study on desire and crime of young people. Utilized as procedures of an entrance to triumph through legal means, or the attainment of victory, these varied results provided additional proof to send away the typical strain perception. A strain is not only the result of the failure ... He conflicted that the democratic ideology and "American Dream," often escorted persons to assess themselves with an orientation to those higher in the stratification system parting those inferior in the stratification system feeling comparatively disadvantaged and more at peril for criminal activities. Comparative dispossession is said to lead to both useful and non-utilitarian crimes. While people might engage in wealth crimes to get money in an effort to reduce these approaches, comparative dispossession is also considered to be connected to aggression because people are angered by their failure to share in the pronounced wealth that seductively surrounds them but remains beyond reach.  

Developing a conceptual framework is an impossible possibility Essay - 1

Developing a conceptual framework is an impossible possibility - Essay Example There have been increasing efforts towards formation of standardized approaches in accounting, in what may be explained to be an accounting conceptual framework. The standardized approach in accounting aims to offering a holistic and uniformed approach in which all accounting problems can be handled. Moreover, such standards help in ensuring ethics and morality in accounting discipline considering that fraud and dishonesty are the main vices affecting the economic discipline as people undertake such economic roles with selfish interests, eroding the integrity of such a profession. Knowledge regarding elements and aspects of accounting and the image created by such profession are thus of critical importance in accounting. Knowledge and Sources of Knowledge Epistemology is the discipline concerned with the theory of knowledge and the way people can attain knowledge. In most cases, sentences are only used to convey meaning, and the meaning itself does not reside in sentences. A proposit ion is the main element in a sentence as it refers to the meaning of a sentence, and it is the one that leads to knowledge. In accounting, knowledge can be gained from a diversity of sources. Knowledge may be attained through skills in doing something. An accountant who spends most of the time preparing financial statement will develop skills in the practice and this would lead to more detailed knowledge than other accountants in a separate department. This involves the act of â€Å"knowing how† to do something. Moreover, such knowledge may be genetically programmed in that some people are born with talents and have much higher proficiency in carrying out specific tasks. Knowledge may also be obtained through acquaintance with something or observing something until one grasps the basic concepts in doing it. For example, as person can observe the basic operation of balancing a balance sheet, or any other financial statement over time till they grasp the basic concepts of perfo rming such a task even without formal education on how to do it. Many people in on-job training learn through acquaintance till they develop such skills and are able to perform as required. Knowledge may also be obtained through understanding statements in an inductive reasoning approach. For example, one may gain knowledge by first appreciating the fact that a financial statement has to convey the truth about a company. Therefore, one has to develop a belief regarding the truth conveyed in such a financial statement, and then look for some good facts as evidence to prove the belief is true. However, it must be recalled that truth has to remain as truth despite one knowing it or not, and is not influenced with such inductive reasoning. Knowledge and truth are thus independent of one another and one requires deeper investigation to determine if such knowledge really leads to reality or truth. Accounting Theories Hendrickson (1970) defines a theory as a set of coherent hypothetical, p ragmatic and conceptual principles that guide in the field of inquiry (as cited in Deegan and Unerman, 2009). The use of the word coherence indicates that all the elements in a theory have to work together in presenting a certain knowledge, or result in accounting. However, Deegan and Unerman (2009) noted that theories

Scientific Method Applied To Forensic Science Environmental Sciences Essay

Scientific Method Applied To Forensic Science Environmental Sciences Essay Forensic science is often described as a science about patterns of crime mechanisms, about collection of information about the crime and its participants, about rules of evidence gathering, researching, evaluating and applying, and eventually about those media and methods based on this knowledge necessary for judicial scrutiny conduction and crime prevention (Raton, 2003). It makes it natural for this science to use not only specific forensic methods, but general scientific method tested by time and different branches of natural and physical knowledge as well. The term scientific method means a method of research in which a problem is identified, relevant data are gathered, a hypothesis is formulated from these data, and the hypothesis is empirically tested (Flexner Hauck, 1987). The matter is, many scientists fail to build a fundamental theory of how scientific method is applied to forensic science, while it is extremely important to differentiate the way it is applied to this science and the way it is applied to other sciences, as they differ to a great extent. Forensic sciences study the past and not the present, Dr. Thomas Young explains (Young, 2009). The first stage, observation and description is intended to find out and completely reflect what happened. The activity of observation requires efficient and intentional direct perception of objects and phenomena with the use of senses. It includes the study of materials and products, structures and textures. It is especially significant during inspection, search, and other investigative actions. The purpose of observation depends on the character of the object or phenomena we examine. Sometimes we reveal some thing; sometimes we look for certain characteristics, properties and features this thing possesses. In other cases it can be the behavior of the suspect, accused etc. (Davis, 2005). According to these criteria, some facts revealed during observation and procedurally fixed can have the significance of evidence, while others (like the behavior of a defendant during the interrogation) can be just a kind of material to build versions. In this way the task is to describe a set of de fined circumstances, to reconstruct the picture of the crime or a tort, to recreate the intricate variety of past conditions as full as possible, paying attention to timing and order of events. The prerogative are the actions intended to reveal and fix the traces of the crime or tort that change fast and the evidences which can be easily lost or changed on purpose. When the expert has enough data to see what took place, he formulates a hypothesis or several of them to explain the observation. This process can be also called versification we look for versions. The gnoseological aspect interprets version as a form of transmission from unawareness to knowledge about the investigated event. Thats why it is defined as a form and process of reflecting material world phenomena and empowering the objective nature of a studied object by thought itself. The process of cognition doesnt put borders between logical, psychological and cognitive aspects as they are all the parts of one process of mentality (Shafer, 2008). To have scientific power, hypotheses should be theoretically substantiated, allow specific order of verification and applicable methods to check the version. Hypothesis is a driving force of science development; hypothesis is one of the forms of science. Apart from the general theory of forensic science, the expert should apply his own professional experience. This stage is based on application of different logical constructions as an instrument. It is closely connected with the next action, consisting in building up predictions of other phenomena or concluding results. The media and methods of forming forensic predictions are intended for practical cognition of certain social phenomena which is a crime and aim at solving the question of guilt or guiltlessness of the subject. Hence they are to correspond to the strict criteria of reliability, legality, morality and acceptability. Each result, each consequence concluded from the proposed version should be carefully verified. Until the version is disproved and rejected, each fact logically coming from it should be checked in the light of its correspondence to the reality. Some part examined does not give the reason to take the version as something objectively true. If the examination provides contradicting data, you should never stop the tests. All the reasons of divergence should be found out. Falsification is an essential constituent of the scientific method. The hypothesis should be ideally either disproved or falsified. If there is a possibility to disprove the hypothesis, the scientist can discard it and turn to another, more correct hypothesis. Alternatively, if the hypothesis is confirmed by the experimentation and the following observation, it still does not mean this confirmation proves the truth of the hypothesis, Thomas Young claims (Young, 2009). Among the other methods, some statistical methods (generating quantitative results) are applied. Though they are not very popular and, according to the results of the survey, only 7% of respondents rely on them. Quantitative methods dont receive wide practical use because they fail to take to account individual features, and because this systems are not developed that well at all (Shafer, 2008). The last and the very important stage includes the application of such scientific method as experiment. It is usually based on scientifically conducted test performed to study the verified phenomena and its links with other phenomena. The particular feature of the experiment is possibility and necessity to interfere in the process of testing, studying the phenomena from different sides and in different conditions. Through investigation experiment is applied in various forms. One of the most effective methods affirmed by the theory of forensic science is parallel (simultaneous) testing by several independent experimenters. It means that other investigators are permitted to check and try to falsify the hypothesis proposed by the scientist. This procedure provides the most optimal tempo of investigation and economization of working time of the team. It is also efficient to check up several versions across. Gradual verification threatens to take more time and even ruin precious evidences , miss the procedure deadline of investigation. Considerable rule of examination consists in the following: test should go on until the version is disproved or until we achieve the situation when we can consider it to be the objective truth. The scientific method turns an assumption on any fact into a reliable piece of knowledge when we can prove this is the only fact to give such results. The hypothesis also turns into reliable knowledge when it is proved that all possible reasons of some fact except one are ruled out. The forensic version is right under the following circumstances: If all possible suppositions concerning the circumstances of the crime under detection were taken into account and no new data bring new versions. For instance, if there are three versions of murder (willful homicide, manslaughter, or an accident), disprove of the two versions except the first doesnt prove the willful murder is true. It can turn to be a mistake and truth nay be in the suicide version missed by the investigator. All the versions proposed concerning the situation were verified and all of them except the only one objectively proved were disproved and thrown away. All the consequences (circumstances) logically concluded from the proved version were thoroughly studied and revealed by confirmation. The version confirmed is absolutely coordinated with other circumstances of the case. Only in the case all the conditions listed are observed, the version can be admitted as the one corresponding to reality and expressing the objective truth (Flexner Hauck, 1987). Eventually, when the hypothesis is confirmed repeatedly through times over time, this hypothesis has all the chances to become a theory. When we say a theory, we mean a common principle used by scientists to explicate phenomena and make predictions of further events. All in all, we have seen the systematic approach provided by the general scientific method when applied to the forensic science. At the same time it is necessary to remember that forensic science itself is often defined as the application of science to law. It goes without saying, it is not ideal at all and has its own disadvantages consisting in certain limitations, but still it has demonstrated its sustainability in the sphere of crimes. The scientific method has proven itself over time to be a reliable way to arrive at real, measurable, observable truth, Dr. Thomas Young proclaims (Young, 2009).

The Bell Jar by Sylvia Plath Essay -- society, gender stereotype

Literature is the superlative resource when one is attempting to comprehend or fathom how society has transformed over the centuries. Many written works—whether fictional or nonfictional—express the views of gender roles and societies’ expectations. Sylvia Plath’s The Bell Jar is an exemplary novel that explores these issues. Ester Greenwood was portrayed the superficial and oppressive values of the mid-twentieth century American society through her experiences of gender inequalities and social conformities. Plath’s own life was correspondingly mirrored in this novel; which in turn left the reader aware of the issues in her time period. At the conclusion of The Bell Jar, the audience realizes that she was pushed to completely conform to society. During the nineteenth century, gender roles were outrageously strict. Linda Brannon, a Doctorate Professor of Psychology at McNeese State University, states â€Å"a gender stereotype consists of beliefs about the psychological traits and characteristics of, as well as the activities appropriate to, men or women† (160). These stereotypes were supposed to be adhered to sternly. Obviously, the stereotypes for men and women were polar opposites. This patriarchal society viewed the male as the head of the household. They were expected to be the workers in the family. Men were expected to be powerful, brave, worldly, rational, independent, and sexual. Joletha Cobb, a minister and an NCCA licensed clinical pastoral counselor, explained the expectations of genders in accordance with past centuries with an emphasis on the bible. Women â€Å"were expected to bear children, stay home, cook and clean, and take care of the children† (Cobb 29). They were expected to be weak, timid, domestic, emotional,... ...her writing career. The Bell Jar was an exceptional novel that can be used to view the ideas of gender roles. Ester, who despised marriage and focused on education, went through multiple events that pushed her to subvert and conform to society’s expectations. Women’s literature—such as this work—of the nineteenth century provided confirmation of society’s emphasis on â€Å"The Cult of Womanhood and Domesticity†. Plath’s life mirrors Ester’s and ultimately brought awareness to the oppression of women. References Brannon, Linda. Gender: Psychological Perspectives. 4th ed. Boston: Pearson/Allyn And Bacon, 2005. Print. Cobb, Joletha. Women: Who You Are in Christ. Durham: Joletha Cobb, 2006. Print. Hogeland, Ronald W. Women and Womanhood in America. Lexington, Mass.: D.C. Heath, 1973. Print. Plath, Sylvia. The Bell Jar. New York: Harperperennial, 2006. Print.

Night World : Soulmate Chapter 2

Hannah found herself on her feet. Her awareness was fragmented and understanding came to her in pieces because she simply couldn't take in the whole situation at once. It was too bizarre. At first she simply thought of a bomb. The explosion was that loud. Then she realized that something had come in the window, that it had come flying through the glass. And that it was in the room with her now, crouching among the broken shards of windowpane. Even then, she couldn't identify it. It was too incongruous; her mind refused to recognize the shape immediately. Something pretty big-something dark, it offered. A body like a dog's but set higher, with longer legs. Yellow eyes. And then, as if the right lens had suddenly clicked in front of her eyes, she saw it clearly. A wolf. There was a big black wolf in the room with her. It was a gorgeous animal, rangy and muscular, with ebony-colored fur and a white streak on its throat like a bolt of lightning. It was looking at her fixedly, with an almost human expression. Escaped fromYellowstone , Hannah thought dazedly. The naturalists were reintroducing wolves to the park, weren't they? It couldn't be wild; Ryan Harden's great-grandpa had bragged for years about killing the last wolf in Amador county when he was a boy. Anyway, she told herself, wolves don't attack people. They never attack people. A single wolf would never attack a full-grown teenager. And all the time her conscious mind was thinking this, something deeper was making her move. It made her back up slowly, never taking her eyes off the wolf, until she felt the bookcase behind her. There's something you need to get, a voice in her mind was whispering to her. It wasn't like the voice of another person, but it wasn't exactly like her own mental voice, either. It was a voice like a dark cool wind: competent and rather bleak. Something you saw on a shelf earlier, it said. In an impossibly graceful motion, from eight feet away, the wolf leaped. There was no time to be scared. Hannah saw a bushy, flowing black arc coming at her and then she was slammed into the bookcase. For a while after that, everything was simply chaos. Books and knick-knacks were falling around her. She was trying to get her balance, trying to push the heaviness of a furry body away from her. The wolf was falling back, then jumping again as she twisted sideways to get away. And the strangest thing was that she actually was getting away. Or at least evading the worst of the wolf's lunges, which seemed to be aimed at knocking her to the floor. Her body was moving as if this were, somehow instinctive to her, as if she knew how to do this. But I don't know this. I never fight†¦ and I've certainly never played dodge ball with a wolf before†¦. As she thought it, her movements slowed. She didn't feel sure and instinctive any longer. She felt confused. And the wolf seemed to know it. Its eyes glowed eerily yellow in the light of a lamp that was lying on its side. They were such strange eyes, more intense and more savage than any animal's she'd ever seen. She saw it draw its legs beneath it. Move-now, the mysterious new part of her mind snapped. Hannah moved. The wolf hit the bookcase with incredible force, and then the bookcase itself was falling. Hannah flung herself sideways in time to avoid being crushed-but the case fell with an unholy noise directly in front of the door. Trapped, the dark cool voice in Hannah's mind noted analytically. No exit anymore, except the window. â€Å"Hannah? Hannah?† It was Paul's voice just outside the room. The door flew open-all of four inches. It jammed against the fallen bookcase. â€Å"God-what's going on in there? Hannah? Hannah!† He sounded panicked now, banging the door uselessly against the blockage. Don't think about him, the new part of Hannah's mind said sharply, but Hannah couldn't help it. He sounded so desperate. She opened her mouth to shout back to him, her concentration broken. And the wolf lunged. This time Hannah didn't move fast enough. A terrible weight smashed into her and she was falling, flying. She landed hard, her head smacking into the floorboards. It hurt. Even as she felt it, everything grayed out. Her vision went sparkling, her mind soared away from the pain, and a strange thought flickered through her head. I'm dead now. It's over again. Oh, Isis, Goddess of Life, guide me to the other world†¦. â€Å"Hannah! Hannah! What's going on in there?† Paul's frantic voice came to her dimly. Hannah's vision cleared and the bizarre thoughts vanished. She wasn't soaring in sparkling emptiness and she wasn't dead. She was lying on the floor with a book's sharp corner in the small of her back and a wolf on her chest. Even in the midst of her terror, she felt a strange appalled fascination. She had never seen a wild animal this close. She could see the white-tipped guard hairs standing erect on its face and neck; she could see saliva glistening on its lolling red tongue. She could smell its breath-humid and hot, vaguely dog-like but much wilder. And she couldn't move, she realized. The wolf was as long as she was tall, and it weighed more than she did. Pinned underneath it, she was utterly helpless. All she could do was lie there shivering as the narrow, almost delicate muzzle got closer and closer to her face. Her eyes closed involuntarily as she felt the cold wetness of its nose on her cheek. It wasn't an affectionate gesture. The wolf was nudging at strands of her hair that had fallen across her face. Using its muzzle like a hand to push the hair away. Oh, God, please make it stop, Hannah thought. But she was the only one who could stop this-and she didn't know how. Now the cold nose was moving across her cheekbone. Its sniffing was loud in her ear. The wolf seemed to be smelling her, tasting her, and looking at her all at once. No. Not looking at me. Looking at my birthmark. It was another one of those ridiculous, impossible thoughts-and it snapped into place like the last piece in a puzzle deep inside her. Irrational as it was, Hannah felt absolutely certain it was true. And it set off the cool wind voice in her mind again. Reach out, the voice whispered, quiet and businesslike. Feel around you. The weapon has to be there somewhere. You saw it on the bookcase. Find it. The wolf stopped its explorations, seeming satisfied. It lifted its head†¦ and laughed. Really laughed. It was the eeriest and most frightening thing Hannah had ever seen. The big mouth opened, panting, showing teeth, and the yellow eyes blazed with hot bestial triumph. Hurry, hurry. Hannah's eyes were helplessly fixed on the sharp white teeth ten inches away from her face, but her hand was creeping out, feeling along the smooth pine floorboards around her. Her fingers glided over books, over the feathery texture of a fern-and then over something square and cold and faced with glass. The wolf didn't seem to notice. Its lips were pulling back farther and farther. Not laughing anymore. Hannah could see its short front teeth and its long curving canines. She could see its forehead wrinkling. And she could feel its body vibrate in a low and vicious growl. The sound of absolute savagery. The cool wind voice had taken over Hannah's mind completely. It was telling her what would happen next. The wolf would sink his teeth into her throat and then shake her, tearing skin and ripping muscles away. Her blood would spray like a fountain. It would fill her severed windpipe and her lungs and her mouth. She would die gasping and choking, maybe drowning before she bled out. Except. . . that she had silver in her hand. A silver picture frame. Kill it, the cool voice whispered. You've got the right weapon. Hit it dead in the eye with a corner. Drive silver into its brain. Hannah's ordinary mind didn't even try to figure out how a picture frame could possibly be the right weapon. It didn't object, either. But faint and faraway, there came another voice in her head. Like the cool wind voice, it wasn't hers, but it wasn't someone else's, either. It was a clear crystal voice that seemed to sparkle in jeweled colors as it spoke. You are not a killer. You don't kill. You have never killed, no matter what happened to you. You do not kill. I don't kill, Hannah thought slowly, in agreement. Then you're going to die, the cool wind voice said brutally, much louder than the crystal voice. Because this animal won't stop until either it's dead or you are. There's no other way to deal with these creatures. Then it happened. The wolf's mouth opened. In a lightning-fast move, it darted for her throat. Hannah didn't think. She brought the picture frame up †¦ and slammed it into the side of the wolf's head. Not into the eye. Into the ear. She felt the impact-hard metal against sensitive flesh. The wolf gave a yelping squeal and staggered sideways, shaking its head and hitting at its face with a forepaw. Its weight was off her for an instant, and an instant was all Hannah needed. Her body moved without her conscious direction, sliding out from under the wolf, twisting and jumping to her feet. She kept her grasp on the picture frame. Now. Look around! The bookcase-no, you can't move it. The window! Go for the window. But the wolf had stopped shaking its head. Even as Hannah started across the room, it turned and saw her. In one flowing, bushy leap it put itself between her and the window. Then it stood looking at her, every hair on its body bristling. Its teeth were bared, its ears upright, and its eyes glared with pure hatred and menace. It's going to spring, Hannah realized. I am not a killer. I can't kill. You don't have any choice- The wolf sprang. But it never reached her. Something else came soaring through the window and knocked it off course. This time, Hannah's eyes and brain identified the creature at once. Another wolf. My God, what is going on? The new animal was gray-brown, smaller than the black wolf and not as striking. Its legs were amazingly delicate, twined with veins and sinews like a racehorse's. A female, something faraway in Hannah's mind said with dreamlike certainty. Both wolves had recovered their balance now. They were on their feet, bristling. The room smelled like a zoo. And now I'm really going to die, Hannah thought. I'm going to be torn to pieces by two wolves. She was still clutching the picture frame, but she knew there was no chance of fighting them both off at once. They were going to rip her to bits, quarreling over who got more of her. Her heart was pounding so hard that it shook her body, and her ears were ringing. The female wolf was staring at her with eyes more amber than yellow, and Hannah stared back, mesmerized, waiting for it to make its move. The wolf held the gaze for another moment, as if studying Hannah's face-in particular the left side of her face. Her cheek. Then she turned her back to Hannah and faced the black wolf. And snarled. Protecting me, Hannah thought, stunned. It was unbelievable-but she was beyond disbelief at this point. She had stepped out of her ordinary life and into a fairy tale full of almost-human wolves. The entire world had gone crazy and all she could do was try to deal with each moment as it came. They're going to fight, the cool wind voice in her mind told her. As soon as they're into it, run for the window. At that moment everything erupted into bedlam. The gray wolf had launched herself at the black. The room echoed with the sound of snarling-and of teeth clicking together as both wolves snapped again and again. Hannah couldn't make out what was going on in the fight. It was just a blurred chaos as the wolves circled and darted and leaped and ducked. But it was by far the most terrifying thing she had ever witnessed. Like the worst dog fight imaginable, like the feeding frenzy of sharks. Both animals seemed to have gone berserk. Suddenly there was a yelp of pain. Blood welled up on the gray female's flank. She's too small, Hannah thought. Too light. She doesn't have a chance. Help her, the crystal voice whispered. It was an insane suggestion. Hannah couldn't even imagine trying to get in the middle of that snarling whirlwind. But somehow she found herself moving anyway. Placing herself behind the gray wolf. It didn't matter that she didn't believe she was doing it, or that she had no idea how to team up with a wolf in fighting another wolf. She was there and she was holding her silver picture frame high. The black wolf pulled away from the fight to stare at her. And there they stood, all three of them panting, Hannah with fear and the wolves with exertion. They were frozen like a tableau in the middle of the wrecked office, all looking at each other tensely. The black wolf on one side, his eyes shining with single-minded menace. The gray wolf on the other, blood matting her coat, bits of fur floating away from her. And Hannah right behind her, holding up the picture frame in a shaking hand. Hannah's ears were filled with the deep reverberating sound of growling. And then a deafening report that cut through the room like a knife. A gunshot. The black wolf yelped and staggered. Hannah's senses had been focused on what was going on inside the room for so long that it was a shock to realize there was anything, outside it. She was dimly aware that Paul's yells had stopped some time ago, but she hadn't stopped to consider what that meant. Now, with adrenaline washing over her, she heard his voice. â€Å"Hannah! Get out of the way!† The shout was tense, edged with fear and anger- and determination. It came from the opposite side of the room, from the darkness outside the window. Paul was there at the broken window with a gun. His face was pale and his hand was shaking. He was aiming in the general direction of the wolves. If he fired again he might hit either of them. â€Å"Get into a corner!† The gun bobbed nervously. Hannah heard herself say, â€Å"Don't shoot!† Her voice came out hoarse and unused-sounding. She moved to get in between the gun and the wolves. â€Å"Don't shoot,† she said again. â€Å"Don't hit the gray one.† â€Å"Hit the gray one?† Paul's voice rose in something like hysterical laughter. â€Å"I don't even know if I can hit the wall! This is the first time I've ever shot a gun. So just-just try to get out of the way!† â€Å"No!† Hannah moved toward him, holding out her hand. â€Å"I can shoot. Just give it to me-â€Å" â€Å"Just move out of the way-â€Å" The gun went off. For an instant Hannah couldn't see where the bullet had gone and she wondered wildly if she had been shot. Then she saw that the black wolf was lurching backward. Blood dripped from its neck. Steel won't kill it, the wind voice hissed. You're only making it more angry. . But the black wolf was swinging its head to look with blazing eyes from Hannah with her picture frame to Paul with his gun, to the gray wolf with her teeth. The gray wolf snarled just then and Hannah had never seen an animal look closer to being smug. â€Å"One more shot†¦Ã¢â‚¬  Paul breathed. â€Å"While it's cornered†¦Ã¢â‚¬  Ears flat, the black wolf turned toward the only other window in the room. It launched into a vaulting leap straight toward the unbroken glass. There was a shattering crash as it went through. Glass fragments flew everywhere, tinkling. Hannah stared dizzily at the curtains swirling first outside, then inside the room, and then her head snapped around to look at the gray wolf. Amber eyes met hers directly. It was such a human stare†¦ and definitely the look of an equal. Almost the look of a friend. Then the gray wolf twisted and loped for the newly broken window. Two steps and a leap-she was through. From somewhere outside there came a long drawn-out howl of anger and defiance. It was fading, as if the wolf was moving away. Then silence. Hannah shut her eyes. Her knees literally felt as if they wanted to buckle. But she made herself move to the window, glass grating under her boots as she stared into the night. The moon was bright, one day past full. She thought she could just see a dark shape loping toward the open prairie, but it might have been her imagination. She let out her breath and sagged against the window. The silver picture frame fell to the floor. â€Å"Are you hurt? Are you okay?† Paul was climbing through the other window. He tripped on a waste-basket getting across the room, then he was beside her, grabbing for her shoulders, trying to look her over. â€Å"I think I'm all right.† She was numb, was what she was. She felt dazed and fragmented. He blinked at her. â€Å"Um .. . you have some particular fondness for gray wolves or something?† Hannah shook her head. How could she ever explain? They stared at each other for a moment, and then, simultaneously, they both sank to the floor, squatting among the shards of glass, breathing hard. Paul's face was white, his red hair disheveled, his eyes large and stunned. He ran a shaky hand over his forehead, then put the gun down and patted it. He twisted his neck to stare at the wreck of his office, the overturned bookcase, the scattered books and knickknacks, the two broken windows, the glass fragments, the bullet hole, the flecks of blood, and the tufts of wolf hair that still drifted across the pine floorboards. Hannah said faintly, â€Å"So who was at the door?† Paul blinked twice. â€Å"Nobody. Nobody was at the door.† He added almost dreamily, â€Å"I wonder if wolves can ring doorbells?† â€Å"What?† Paul turned to look straight at her. â€Å"Has it ever occurred to you,† he blurted, â€Å"that you may not be paranoid after all? I mean, that something weird and uncanny really is out to get you?† â€Å"Very funny,† Hannah whispered â€Å"I mean-† Paul gestured around the room, half-laughing. He looked punch-drunk. â€Å"I mean, you said something was going to happen-and something did.† He stopped laughing and looked at her with wondering speculation. â€Å"You really did know, didn't you?† Hannah glared at the man who was supposed to guide her back to sanity. â€Å"Are you crazy?† Paul blinked. He looked shocked and embarrassed, then he glanced away and shook his head. â€Å"God, I don't know. Sorry; that wasn't very professional, was it? But†¦Ã¢â‚¬  He stared out the window. â€Å"Well, for a moment it just seemed possible that you've got some kind of secret locked up there in your brain. Something†¦ extraordinary.† Hannah said nothing. She was trying to forget about too many things at once: the new part of her that whispered strategies, the wolves with human eyes, the silver picture frame. She had no idea what all these things added up to, and she didn't want to know. She wanted to force them away from her and go back to the safe ordinary world ofSacajaweaHigh School . Paul cleared his throat, still looking out the window. His voice was uncertain and almost apologetic. â€Å"It can't be true, of course. There's got to be a rational explanation. But-well, if it were true, it occurs to me that somebody had better unlock that secret. Before something worse happens.†

Bdo Benchmarking Assignment Essay

When considered in general terms Turnbull described it as: â€Å"All influences affecting the institution processes, including those for appointing the controllers and/or regulators involved in organising the production and sale of good and services†¦.. it includes all types of firms whether or not they are incorporated under civil law. † (Turnbull, 2002:181) Factoring in all other definitions, in its simplest terms it can be defined as the â€Å"exercise of power over corporate entities† (Clarke, 2004). It is not the same as the management and the running of the company, it is concerned with how the Board of Directors, who are the governing body of a company, supervise management, because it is they who are responsible for holding the management of a company accountable and ensuring the company is being ran in a way which is favourable towards the shareholders and other stakeholders. It is the Directors’ responsibility to develop strategy and policies for the ompany and to determine the direction the management should take the business in and the Directors have overall responsibility for the performance of the company (Tricker, 2012). While the phrase ‘corporate governance’ wasn’t coined until the 1960’s and not commonly used until the 1980’s, it has really been in a gradual process of evolution since the 16th century and joint venture trading. One of the major developments in world economies which brought the need for corporate governance to the fore was the introduction of limited liability companies in the 19th century. What this meant was when companies were incorporated they became a separate legal entity, separate from their shareholders and with similar legal rights to buy, sell and transfer shares and assets, to employ people and to sue and be sued in the name of the company. This meant the liability for any company debts lay with the shareholders and not the management or the company. Add to this the fact that because of the introduction of the stock market, shares could be easily bought and sold, meaning the shareholders could be vast in numbers and have a large geographical spread. Due to the fact that all corporate entitites need to governed, the implications of this were that the management (executive control) and the shareholders (owners) were often separated (Tricker, 2012). Situations such as these, are where corporate governance is deemed to be most necessary because there is a root assumption, that members of management who do not own the company are likely to be more reckless with someone else’s money, i. e. the company’s, than they would be with their own money (Having Their Cake, 2013). This is known as the agency dilemma, which will be expanded upon later. Electing a Board of Directors who have the interest of the shareholders at the forefront of their mind, allows members to indirectly oversee the actions undertaken by the management, in order to ensure that as agents of the shareholders, the management is performing in line with the best interests of the corporation (Lashgari, 2004). 1. 2. Selection of a Case Company However, as Turnbull pointed out in ‘Corporate Governance: Its scope, concerns and theories’ (2002), having a restriction of only publicly traded corporations in studies of corporate governance, limits the validity of any onclusions drawn about the most efficient arrangements for corporate institutions with regards to good governance practices and the effect they have on a company’s performance. As Jensen said in 1993: â€Å"Privately held entities could provide the most form of enterprise. † (Jensen, 1993, cited in Turnbull, 2002). It was with this in mind that I chose BDO LLP UK (BDO), which is an incorporated partnership company in the UK, which is owned and ran by its members/partners. It is a company which offers financial accounting, audit, tax and business consultancy services (BDO LLP UK website, 2013). . 3. About the UK Financial Accounting and Audit Sector With the ever increasing focus on corporate governance for companies across the World, not just in the UK, audit firms such as BDO, KPMG and Deloitte are becoming more important because it is there job to ensure that companies are adhering to regulations laid out in the UK Corporate Governance Code (2010, revised in 2012). It should naturally follow that audit companies will have extremely good corporate governance practices put in place, however, this is not necessarily the case. Since 2000 there have been a number of high profile scandals within the International Corporate Financial Accounting industry, for example, Enron were found to be inflating revenues and hiding debts and there was also the Bernard Madoff â€Å"Ponzi Scheme†, where the real scandal was that the robbing of millions of pounds worth of people’s money, escaped the attention of auditors and regulators. ). Due to such scandals, many national regulators implemented new corporate governance requirements to improve standards (Mitchell Van der Zahn, 2009). In the UK new regulations with regards specifically to audit companies were also introduced, targeted directly at a certain group of companies. As of January 2010, 95% of the auditing work in the UK was being carried out by 8 firms, BDO being one of them. It was deemed that such companies had built upon their reputation to gain dominance in the UK market and the Financial Reporting Council (FRC) felt it was in the Public’s interest for these companies to be transparent and in order to maintain public trust be exemplars of best corporate governance practice. This led to the introduction of the Audit Firm Governance Code (2010) by the Institute of Chartered Accountants in England and Wales (ICAEW), which drew from aspects of the 2010 UK Code and established principles such as the appointment of independent non-executives within the governance structure of their company. While such rules did not apply outside of the targeted companies, it was the hope of the ICAEW that it would provide a benchmark of good governance for other companies to follow (ICAEW website, 2013). With such a bold statement being made about the importance of corporate governance in this field of work, it seemed to me to be an obvious choice to choose one of the 8 companies on the ICAEW’s list for my case-study. 1. 4. About BDO LLP UK As detailed earlier BDO LLP UK is an incorporated partnership company in the UK, which is owned and ran by its members/partners and it provides financial accounting, audit, tax and business consultancy services. It is the 6th largest accountancy firm in the UK and is a member of the BDO International Network, which itself is the 5th largest accounting organisation in the World. In an attempt to break into the top 4 big firms in the UK, BDO LLP UK completed a merger with PKF, a rival firm, in April 2013 (Keynote, 2013). After researching BDO LLP UK, it became very clear that corporate governance was of the upmost importance to the company. Not only did it have specific areas on its website dedicated to corporate governance and corporate social responsibility but it also had a number of relevant publications regarding corporate governance. One article for example, ‘Making Internal Audit Relevant’, discussed the high quality of corporate governance in the UK found by studies carried out by the FRC, it went on to say that this was underpinned by the UK Corporate Governance Code and that it was vital in maintaining the attractiveness of the UK market, to encourage new investment (BDO LLP UK website, 2013). My research also found that BDO had carried out a joint study with the Quoted Companies Alliance, which considered the introduction of a mandatory corporate governance code for small and mid-capital audit companies in the UK. Just as a point of fact, this was a proposition that 92% of such companies agreed with. One of the major indications that BDO think corporate governance is vital to the success of a company is that they produce an annual transparency report, which has an appendix of a statement of compliance with the Audit Firm Governance Code (2010). They have also went to great lengths to create a summary report in 2012 for businesses which they audit, detailing any changes to corporate governance regulations and focusing on leadership and effectiveness, reporting, risk, audit, remuneration and investor relations (Corporate Governance for TMT Businesses, 2012). It seems to be an interesting idea to look at a company who places so much emphasis on good corporate governance, not only for itself but also the companies it works for, to see if they do comply completely with the codes and if they are in fact â€Å"exemplars† of good practice. . Theories of Corporate Governance There are various theories and philosophies with regards to corporate governance, all of which, as a collective, have laid a foundation for the development of different corporate governance systems around the world (Lashgari, 2004). This paper will look at a number of these theories and how they relate to BDO, in order to gain a better understanding of th e governance standards at BDO. 2. 1. Agency Theory In the 1930’s, Berle and Means published ‘The Modern Corporation and Private Property’, it provided the first debate about the agency dilemma and set a basis for agency theory. They suggested that where ownership is separated from management or is widely dispersed, it becomes difficult for owners to have an effective check on the autonomy of corporate managers. The agency dilemma was further refined in the 1970’s, when theories were brought to the fore suggesting agents (managers) are likely to be self-interested and will serve their own interest before those of the principle (owners). Such theories also suggested that in order to counter this problem companies have to incur agency costs, for example, to create incentives to align the interest of the agent with the company and the cost of monitoring the conduct of agents. Many other theorists have a problem with agency theory because it does not even attempt to explore the possibility managers are not self-interested and opportunistic. However, they cannot deny that it has een very influential in developing market-based governance mechanisms and board-based governance mechanisms. Due to BDO being an incorporated partnership and their shares not being publicly traded, we will only look at the board-based mechanisms (Having Their Cake, 2013). Agency theory has caused internal reform of boards, there has been an increase in executive share options schemes, meaning that managers are being offered equity in the company they will manage, in order to â€Å"align their interest† (Having Their Cake, 2013). Agency theory has also led to the introduction of independent non-executive directors onto Boards of Directors, in order to ensure the actions of the management are being sufficiently monitored by the board themselves and role of boards have been greatly elaborated, they are becoming more involved with the setting of objectives of companies and monitoring of any actions taken by management and stricter provisions have been put in place to ensure the separation of the roles of chairmen and chief executive (Cadbury Committee, 1999). When applying agency theory to BDO, it is easy to see that there is a situation of agency and principle, with the fact that there are 193 partners in the firm and only 5 partners who are part of the Leadership Team (LT- management) which is responsible for the overall management of the company and is chaired by the Managing Partner. It is also noticeable from their 2012 ‘Transparency Report’ that all members of the LT have been partners in the company for a number of years, with currently the shortest term being 12 years. This could be considered good governance by BDO because in an effort to avoid the agency dilemma, they ensure their management team is made up of partners, whose interest is already aligned with the interests of the business. The transparency report also states that BDO have a Partner Council (equivalent to a Board of Directors) which is independent from the LT and responsible for the overall governance, in particular the oversight and accountability of the LT. They are also responsible for choosing members of the LT and for electing independent non-executive directors, for which there are 2 at BDO. These independent non-executive directors sit on the LT and report to the partner council of any issues of compliance with governance, policies and procedures, for which they are responsible for providing information on to the LT. The Partner Council is chaired by the Senior Partner who performs a client facing role and is responsible for managing all decisions. He also attends LT meetings in a non-executive capacity to facilitate his oversight role of the governance of the company (Transparency Report, 2012). As we can see the management team is subject to a lot of oversight and monitoring by the Partner Council and the roles of the Senior Partner and Managing Partner are completely separate, this is all a way of ensuring the company has a high standard of governance and to also ensure the management is acting in the best interest of the all the owners. BDO goes to a big effort in organising their governance structure in order to avoid the problems arising from the agency dilemma. 2. 2. Resource Dependence Theory This theory originated from studies performed by Pfeffer and Salancik (1978), they suggest that board members and non-executive directors can provide a firm with a vital set of resources. Non-executive directors are appointed with the expectation that they will support the organisation with its problems and to be a source of expertise which executives can draw upon for skills and advice and they can also be a source of contacts and information which they have gained through their past experience (Having Their Cake, 2013). At different stages in the life-cycle of companies, they have very different needs from their non-executive directors. To young entrepreneurial companies, non-executive directors can be a cheap source of legal, financial or operation management skills, while publicly listed companies are in need of network connections such directors can provide, for example, sources of finance. They can also provide the benefit of attaching a good reputation to their company. Mature businesses, with which we are most concerned because BDO falls into that category, can use non-executive directors for their relevant market or managerial experience and from the consumer confidence which can be gained from that person’s good reputation being affiliated to their company (Having Their Cake, 2013). Applying this theory to the independent non-executive directors of BDO, we can clearly see from the Transparency Report (2012) that both have experience of past non-executive director roles and both bring their own experience in a relevant field, Lesley MacDonagh with a high level of experience of law and business management which she gained from being a Managing Partner at Law firm Lovells and Lord David Currie having experience of business management from eing a Dean of Cass Business School and a past Chairman of OFCOM and he also has sound knowledge of the legal system from being a member of the House of Lords. This places them perfectly for their positions of overseeing the governance of and business management of BDO. 2. 3. Stewardship Theory This theory, which originated from the works of Donaldson (1990), suggests that directors can have motives which are ‘pro-organizational’ and counters the assumption by agency theorists that management aims are based in self-in terest and are not aligned with those of the shareholders. Donaldson even goes as far as to suggest that negative investor assumptions of the management will have the opposite effect to what was intended and can actually weaken the leadership of a company by weakening the management’s authority when splitting the decision making power between the board and the management. Donaldson also put forward the theory that inside managers and directors have possibly spent their lives working for the company they govern and because of this not only have a strong understanding of how the company is ran, therefore are able to make superior decisions, but also they will have naturally built a strong affiliation and personal investment in the success of the company. He also points out that decisions made by a board of outsiders could be of a lower quality because they would not be in a position to fully understand the company because they would not have access to the same informal knowledge sources and would lack any information which could inform them of the contextual nature of any business situations. All this in turn could lead to low firm performance (Nicholson and Kiel, 2007). As was stated earlier, BDO has a LT which is made up of partners who have been working for the company in a particular field and have been a partner for a number of years. The field they are responsible for as part of the LT is relevant to the field they have been previously working in, for example the Head of Audit and Tax, Paul Eagland has been a Tax Partner for 17 years. This ensures that any decisions that are being made are informed with the necessary knowledge to make the correct decision for the company. Also, as has been stated previously working for the company has long has built a strong affiliation to the company and its success. With regards to the non-executive director element of the board, it is made up of both independent members who come from outside the company (such as mentioned previously) and Directors such as the Senior Partner who has been with the company for a number of years, this allows for any gaps in the knowledge of the directors to be covered because there is an overlap between the meetings of the LT and the Partner Council when the Senior Partner sits in on LT meetings as an affiliated non-executive director. This ensures that the company is practicing good governance and that the board cannot be misled by the management as to how the company is being ran and if the interests of the other Partners are being looked after (Transparency Report, 2012). 2. 4. Stakeholder Theory Freeman (1980’s) put forward a whole new idea in terms of corporate governance theories, he argued that it should not simply be just the shareholders’ or partners’ interests which should be considered when making business decisions, he suggested that companies should be ran with the interests of all stakeholders in mind. Other stakeholders include employees, who have invested their time and skills in the company and have an invested interest in the company’s success, in order for them to ensure job security. This, Freeman classes as a direct interest in the success of the company, other direct stakeholders include customers and suppliers. What Freeman classed as having an indirect interest in the performance of the company includes the community as a whole and the environment (Having Their Cake, 2013). There is a major problem with this theory, which is that it is hard to operationalize because it is difficult to decide the weight that should be given to different stakeholders but accepting this difficulty, some theorists have suggested that while ultimately they are accountable to the shareholders, they must take into account the interests of other stakeholders when making decisions. This demand for ‘stakeholder value’ is legitimised through a number of examples, take globalisation; the spread of business and corporations across the world has led to environmental damage, an increase in corporate corruption and excessive executive pay has been, for example with RBS, to come hand-in-hand with company downsizing which has a direct impact on employees. In the name of good corporate governance, the increase in the value of stakeholder interests has led to an increase in business ethic codes and heightened corporate practice visibility and corporate reports of social responsibility and environmental matters (Having Their Cake, 2013). According to BDO’s website and their Transparency Report (2012), the company takes the interests of various stakeholders into account when making decisions about how the business is run, in a number of different ways, through policies and procedures: * Ethical Requirements The company has a Professional Services Manual and an Audit Manual, which contain rules relating to ethical conduct of employees, management and Partners. It is easily accessible on the company intranet and is supplemented with training and is designed to comply with International and UK Ethics Standards. The Partners and staff sign annual declarations as to their compliance to the code and the company has an Ethics Partner who is tasked with providing guidance as to correct ethics and also with maintaining compliance. * Client Relationships BDO has 5 core values which all partners and staff are committed to, they are; honesty and integrity, taking personal responsibility, mutual support and strong and personal client relationships. To aid in these values and to help deliver a quality service to clients, the company has robust client and engagement procedures. They carry out risk assessments on every potential client, before signing a contract and this helps to ensure that not only is the company secure but also that they provide the client with the sufficient standard and amount of staff they are in need of. The HR department also has clear policies and procedures when it comes to recruitment in training, to ensure the company has a sufficient number of staff who are competent and meet the required ethical standards, all in the name of providing a quality service to clients. * Employee Relationships BDO have an inclusive culture when it comes to recruitment and training and development, it provides every staff member with the same opportunities to progress regardless of differences. They have strong policies and procedures regarding regular reviews, which are performed bi-annually. They also seek to adopt the most relevant recruitment selection tools, in order to ensure the fit and quality of those joining the company. They also provide employees with ‘learning maps’ and ‘career and performance wheels’, which helps with career development and ensures promotions only occur when the staff member is ready. This all aids in the success of the company. * Corporate Social Responsibility BDO actively support and develop the local community, they have an established network of over 20 champions in the UK, tasked with â€Å"stimulating local ideas and initiatives† to help developing the community. They have a Community Volunteering Policy, allowing employees to take 6 days a year to volunteer, and they are not restricted to volunteer at certain organisations. It can be whatever is important to them. BDO ensure the negative impact their business has on the environment is minimised and have an Environmental Policy which can be accessed at the follow address: http://www. bdo. uk. com/about-us/corporate-social-responsibility/environment. Considering this, it could be said that with regards to ‘stakeholder value’ BDO practices good corporate governance. . BDO Governance in Practice 3. 1. Transparency Report Due to the EU’s 8th Directive on transparency reporting being adopted, in April 2008 the Professional Oversight Board published the Statutory Auditors (Transparency) Instrument (2008), requiring auditors of companies with a public interest to publish annual transparency reports. It also detailed requirements that such reports must meet, including systems of q uality control, independence practices and procedures and information about the company, i. e. he structure and the management. The BDO Transparency Report (2012) is available at: http://static. bdo. uk. com/assets/documents/2012/09/Transparency_Report_for_the_52_weeks_ended_29_June_2012. pdf . Transparency reports are used to demonstrate the quality of audit processes and practices of a company and are also used to encourage a high level of confidence and trust from stakeholders and the business community. BDO also provided a statement of compliance with the Audit Firm Governance Code (2010), which can be seen in Appendix A. The transparency includes details of the Governance Structure of the UK Firm, including the management and implementation of independent non-executive directors, the values of the company, the Internal Quality Control System, the Risk Management Control System and details the policies and procedures regarding independence, whistleblowing, professional development and partner remuneration. 3. 2. Statement of Compliance with the Audit Firm Governance Code One of the most important aspects of the Transparency Report is the Statement of Compliance with the Audit Firm Governance Code. Some of the key aspects of which include compliance with: * the owner accountability principle- the Partnership Council reviews decisions made by the Leadership Team, the management * the management principle- strategic and operational leadership is provided by the LT * the professionalism principle- the whole firm is committed to quality work and professional judgement and values. The firm’s management and the Head of Risk and Quality reinforce the appropriate ‘tone at the top’, instilling professional and ethical values in the firm. BDO employees are expected to comply with an internal code of conduct * the Involvement of independent non-executives principle- BDO appointed Independent Non-Executives in July 2008, comply with the same independence requirements as our partners and employees and they have sufficient experience and expertise to command the respect of the partners * the Compliance Principle- BDO have policies and procedures to ensure they comply with professional standards and applicable legal and regulatory requirements * the whistleblowing policy- all actions arising out of incidents of whistleblowing, are reported to the Head of Risk and Quality who will make an annual report the Internal Reporting Principle- LT, Partnership Council, Audit Committee and Risk Committee are supplied with information in a timely manner and in a form and of a quality which enables them to discharge their duties * the Financial Statements Principle- BDO publish annual audited financial statements in accordance with UK GAAP While BDO provide a very clear statement about how compliant they are with regards to the Audit Firm Governance Code, we must look at the FRC’s ‘BDO LLP- Audit Quality Inspection, 2013’ which considered the corporate governance compliance of BDO in order to get a true understanding of their standard of corporate governance compliance. 3. 3. FRC Annual Review of BDO The FRC found that in most areas there were appropriate policies and procedures in place for its size and client base and they found that all the statements that were made in the Transparency Report were consistent with their understanding of BDO’s policies and procedures of the firm. However, when the FRC reviewed the audits BDO carried out themselves on other companies, they found that a number of governance codes were not being adhered to: * Firstly, they were not always providing a high standard of quality auditing, failing to challenge explanations and inputs from managers, they did not always report the disclosure deficiencies which were identified to the Audit Committee and there was a lack of adequate communication with the Audit Committee with regards to inaccurate information, which led to safeguards that had been put in place not being properly assessed. Secondly, the FRC found that the audits were not always being reviewed thoroughly enough and audit quality issues and omissions in reports were not being identified. * Thirdly, BDO were found to not have complied fully with ethical standards in a number of different ways; * The business plan inferred that fees should be set lower if non-audit fees are likely to be earned, this goes against their own required ethical standards and their own * Performance evaluation criteria including the cross-selling of non-audit services * The list of entities which partners held shares and could generate a conflict of interests was not up to date. A more robust set of procedures was suggested to ensure that this list was kept up to date in future Lastly, the Internal Quality Review was not of a high enough standard, it did not provide a sufficient level of detail and clarity of explanations of significant findings. 4. Conclusion We can see that BDO go to great lengths to try and ensure that they are fully compliant with corporate governance codes and regulations, not only with their policies and procedures a nd the way the company is managed but also with governance structure of the company and the values and focus of the aims and objectives of the company. They also have a strong focus on transparency and ethics within in their business and this is linked to their value of providing great customer client relationships with professionalism, honesty and integrity. They also go to great lengths to aid the companies with which they work, in complying with corporate governance codes, again this is all in the name of developing excellent quality and trustworthy client relationships, in order to maintain and improve the success of their business. However, as we can see from the FRC review, there are gaps in their governance compliance, in particular with internal reporting and ethical standards, but it will have to be seen in the coming years of reviews if the increase in transparency and an even greater focus on corporate governance will lead to BDO closing such gaps. 5. Bibliography * BDO LLP UK, ‘Transparency Report’, 2012, Available Online at: http://static. do. uk. com/assets/documents/2012/09/Transparency_Report_for_the_52_weeks_ended_29_June_2012. pdf [Accessed 02 May 2013]. * BDO LLP UK Website, 2013, ‘About Us’, Available Online at: http://www. bdo. uk. com/about-us/corporate-social-responsibility/environment [Acc essed 02 May 2013]. * BDO LLP UK, 2012, ‘Corporate Governance for TMT Businesses’, Available Online at: http://static. bdo. uk. com/assets/documents/2012/03/Corporate_Governance_for_TMT_Businesses. pdf [Accessed 02 May 2013]. * Crump, R. , May 2012, ‘Mid-cap market calls for mandatory governance code’, Financial Director Website, Available Online at: http://www. financialdirector. co. k/financial-director/news/2180374/mid-cap-market-calls-mandatory-governance-code [Accessed 02 May 2013]. * Financial Reporting Council, 2013, ‘BDO LLP: Audit Quality Inspection’, FRC Website, Available Online at: http://www. frc. org. uk/Our-Work/Publications/Audit-Quality-Review/Public-Report-BDO-LLP. aspx [Accessed 02 May 2013]. * ICAEW, 2013, ‘The Audit Firm Governance Code’, ICAEW Website, Available Online at: http://www. icaew. com/en/technical/corporate-governance/audit-firm-governance-code [Accessed 02 May 2013]. * Keynote, 2013, ‘Account ancy Marketing Report’, Available Online at: https://www. keynote. co. uk/market-intelligence/view/product/10674/accountancy? edium=download [Accessed 02 May 2013]. * Dr Lashgari, M. , 2004, ‘Corporate Governance: Theory and Practice’, The Journal of American Academy of Business, Cambridge, Available Online at: http://tharcisio. com. br/arquivos/textos/13200724. pdf [Accessed 02 May 2013]. * Mitchell Van der Zahn, J-L. W. , 2008, ‘Special Issue on: â€Å"Financial Reporting, Transparency and Corporate Governance: Issues in Volatile International Markets†Ã¢â‚¬â„¢, International Journal of Accounting, Auditing and Performance Evaluation, Vol. 7, Nos 1/2, pp: 61-93, Available Online at: http://www. inderscience. com/info/ingeneral/cfp. php? id=962 [Accessed 02 May 2013]. * Roberts, J. ‘The Theories behind Corporate Governance’, Having Their Cake website, Available Online at: http://www. havingtheircake. com/content/1_Ideas%20that%20shape%20 the%20world/fact%20and%20opinion/The%20theories%20behind%20corporate%20governance. lnk [Accessed 02 May 2013]. * Turnbull, S. , 2002, ‘Corporate Governance: Its scope, concerns and theories’, Corporate Governance: An International Review, Volume 5, Issue 4, Available Online at: http://onlinelibrary. wiley. com/doi/10. 1111/1467-8683. 00061/pdf [Accessed 02 May 2013]. * Tricker, R. I. , 2012, ‘Corporate Governance: Principles, Policies and Practices’, Oxford University Press: London, (2012). *

Fate and destiny determine Macbeths outcome

Fate and destiny determine Macbeths outcome MacbethMany types of people exist in this world. A majority of those people believe in either free will or fate/destiny. All of these people make their own decisions, but how? Who tells them what to do? Or do they decide on their own? Whether or not fate actually exists is something some people spend their entire lives searching for. In the play Macbeth by William Shakespeare, the Weird Sisters act as agents of fate to show Macbeth the path he is meant to take and they succeed in manipulating him with their prophecies.At first, Macbeth is wary of the Weird Sisters and their prophecies. He wants to believe them, certainly, but he cannot trust the prediction. But after he discovers that the first part of the Sisters prophecy has come true, him becoming Thane of Cawdor, he begins to believe that he will be king. However, he hides this newfound glimmer of hope for himself from all those but his wife, who was quite possibly the worst person he could have told.Scenes from Shakespeare by Jo hn Gregory (1932) (SO...But he soon finds obstacles when Duncan names Malcolm as his heir. After discovering this fact, Macbeth exclaims: "Oh Prince of Cumberland! That is a step/ on which I must fall down o'erleap,/ for in my way it lies" (1.4.55-57). This begins Macbeth's decision to kill Duncan so he can become king, although the Weird Sisters never specified how he was to become king. They never once told him that he had to kill Duncan; he chooses to. Macbeth makes the choice to become king by killing Duncan. That does not, however, change the fact that Macbeth would not have even begun to think of being king without speaking to the witches. Like Cumberland Clark said in his book Shakespeare and the Supernatural, "Man still retained...

Definition and Examples of Taboo Language

Definition and Examples of Taboo Language The term taboo language refers to words and phrases that are generally considered inappropriate in certain contexts. Social anthropologist Edmund Leach identified three major categories of taboo words and phrases in English: 1. Dirty words that are concerned with sex and excretion, such as bugger, shit.2. Words that have to do with the Christian religion, such as Christ and Jesus.3. Words which are used in animal abuse (calling a person by the name of an animal), such as bitch, cow. (Brà ³na Murphy, Corpus and Sociolinguistics: Investigating Age and Gender in Female Talk, 2010) The use of taboo language is apparently as old as language itself.  You taught me language, Caliban says in the first act of Shakespeares The Tempest, and my profit ont /  Is, I know how to curse. Etymology The word taboo  was first introduced into European languages by Captain Cook in his description of his third voyage around the world, when he visited Polynesia. Here, he witnessed the ways in which  the word taboo  was used for certain avoidance customs ranging across widely different things...(The Oxford Handbook of the Archaeology of Ritual and Religion, 2011) Examples and Observations People constantly censor the language they use (we differentiate this from the institutionalized imposition of censorship)... In contemporary western society, taboo and euphemism are closely entwined with the concepts of politeness and face (basically, a persons self-image). Generally, social interaction is oriented toward behaviour that is courteous and respectful, or at least inoffensive. Participants have to consider whether what they are saying will maintain, enhance, or damage their own face, as well as to be considerate of, and care for, the face needs of others. (Keith Allan and Kate Burridge, Forbidden Words: Taboo and the Censoring of Language. Cambridge University Press, 2006) Tips on Using Four-Letter Words in Writing [S]omeone in my position has had to devise some rough rules governing the use of [four-letter words]. My own set of rules I now put in writing for the first time. In what follows, they and them stand for what were once obscenities. (Kingsley Amis, The Kings English: A Guide to Modern Usage. HarperCollins, 1997) Use them sparingly and, as classicists used to say, for special effect only.Even in low farce, never use any of them in its original or basic meaning unless perhaps to indicate that a character is some kind of pompous buffoon or other undesirable. Even straightforward excretory ones are tricky.They may be used in dialogue, though remember rule 1. An attempt at humor will often justify their appearance...If in doubt, strike it out, taking it here as one of them. Linguists on Taboo Language in Cultural Contexts Discussion of verbal insults invariably raises the question of obscenity, profanity, cuss words, and other forms of taboo language. Taboo words are those that are to be avoided entirely, or at least avoided in mixed company or polite company. Typical examples involve common swear words such as Damn! or Shit! The latter is heard more and more in polite company, and both men and women use both words openly. Many, however, feel that the latter word is absolutely inappropriate in polite or formal contexts. In place of these words, certain euphemismsthat is polite substitutes for taboo wordscan be used... What counts as taboo language is something defined by culture, and not by anything inherent in the language. (Adrian Akmajian, Richard Demers, Ann Farmer, and Robert Harnish, Linguistics: An Introduction to Language and Communication. MIT Press, 2001) Linguists have taken a neutral and descriptive stance on taboo words. The role of linguistic studies has been to document which words are avoided in what situations... Words themselves are not taboo, dirty, or profane. Many of the words currently considered inappropriate in public settings were the neutral, normal term for an object or action in earlier forms of English. The word shit was not always deemed inappropriate or impolite. In a similar way, many languages of the world still treat bodily functions in a less euphemistic manner. (Peter J. Silzer, Taboo.  Encyclopedia of Linguistics, ed. by  Philipp Strazny. Taylor Francis, 2005) ​The Lighter Side of Taboo Language Shifting Standards in South Park Ms. Choksondik: All right children,...Im supposed to clarify the schools position on the word shit.Stan: Wow! We can say shit in school now?Kyle: This is ridiculous. Just because they say it on TV, its all right?Ms. Choksondik: Yes, but only in the figurative noun form or the adjective form.Cartman: Huh?Ms. Choksondik: You can only use it in the nonliteral sense. For instance, Thats a shitty picture of me is now fine. However, the literal noun form of [writes on the board] This is a picture of shit is still naughty.Cartman: I dont get it.Stan: Me neither.Ms. Choksondik: The adjective form is now also acceptable. For example, The weather outside is shitty. However, the literal adjective is not appropriate. For example, My bad diarrhea made the inside of the toilet all shitty, and I had to clean it with a rag, which then also became shitty. Thats right out!Timmy: Sssh...shit!Ms. Choksondik: Very good, Timmy.Butters: Ms. Choksondik, can we say the expletive, like Oh shit! or Shit on a s hingle? Ms. Choksondik: Yes, thats now fine.Cartman: Wow! This is gonna be great! A whole new word! (It Hits the Fan. South Park, 2001 Taboo Language in Monty Pythons Flying Circus Voice Over: The BBC would like to apologize for the poor quality of the writing in that sketch. It is not BBC policy to get easy laughs with words like bum, knickers, botty or wee-wees. (Off-camera laughter) Sh!(Cut to a man standing by a screen with a clicker.) BBC Man: These are the words that are not to be used again on this program.(He clicks the clicker. The following slides appear on screen: B*MB*TTYP*XKN*CKERSW**-W**SEMPRINI (A woman comes into the shot.) Woman: Semprini? BBC Man: (pointing) Out! (Cut back to the chemists shop.) Chemist: Right, whos got a boil on his semprini, then? (A policeman appears and bundles him off.) (Eric Idle, Michael Palin, and John Cleese in The Chemist Sketch. Monty Pythons Flying Circus, Oct. 20, 1970)

Anonymous Research Essay Example for Free

Anonymous Research Essay Internet (835) , Anonymous (16) company About StudyMoose Contact Careers Help Center Donate a Paper Legal Terms & Conditions Privacy Policy Complaints Anonymous (used as a mass noun) is a loosely associated hacktivist group. It (is estimated to have) originated in 2003 on the imageboard 4chan, representing the concept of many online and offline community users simultaneously existing as an anarchic, digitized global brain.[2] It is also generally considered to be a blanket term for members of certain Internet subcultures, a way to refer to the actions of people in an environment where their actual identities are not known.[3] It strongly opposes Internet censorship and surveillance, and has hacked various government websites. It has also targeted major security corporations.[4][5][6] It also opposes Scientology, government corruption and homophobia. Its members can be distinguished in public by the wearing of stylised Guy Fawkes masks.[7] In its early form, the concept was adopted by a decentralized online community acting anonymously in a coordinated manner, usually toward a loosely self-agreed goal, and primarily focused on entertainment. Beginning with 2008, the Anonymous collective became increasingly associated with collaborative, international hacktivism. They undertook protests and other actions in retaliation against anti-digital piracy campaigns by motion picture and recording industry trade associations.[8][9] Actions credited to â€Å"Anonymous† were undertaken by unidentified individuals who applied the Anonymous label to themselves as attribution.[10] They have been called the freedom fighters of the Internet,[11] a digital Robin Hood,[12] and â€Å"anarchic cyber-guerrillas.†[13] Although not necessarily tied to a single online entity, many websites are strongly associated with Anonymous. This includes notable imageboardssuch as 4chan, their associated wikis, Encyclopà ¦dia Dramatica, and a number of forums.[14] After a series of controversial, widely publicized protests, distributed denial of service (DDoS) and website defacement attacks by Anonymous in 2008, incidents linked to its cadre members have increased.[15] In consideration of its capabilities, Anonymous has been posited by CNN to be one of the three major successors to WikiLeaks.[16] In 2012, Time named Anonymous as one of the most influential groups in the world.[17] The name Anonymous itself is inspired by the perceived anonymity under which users post images and comments on the Internet. Usage of the term Anonymous in the sense of a shared identity began on imageboards.[14] A tag of Anonymous is assigned to visitors who leave comments without identifying the originator of the posted content. Users of imageboards sometimes jokingly acted as if Anonymous were a real person. The concept of the Anonymous entity advanced in 2004 when an administrator on the 4chan image board activated a â€Å"Forced_Anon† protocol that signed all posts as Anonymous.[14] As the popularity of imageboards increased, the idea of Anonymous as a collective of unnamed individuals became an Internet meme.[18] Anonymous broadly represents the concept of any and all people as an unnamed collective. As a multiple-use name, individuals who share in the â€Å"Anonymous† moniker also adopt a shared online identity, characterized as hedonistic and uninhibited. This is intended as a satirical, conscious adoption of the online disinhibition effect.[19] â€Å"| We [Anonymous] just happen to be a group of people on the internet who need—just kind of an outlet to do as we wish, that we wouldn’t be able to do in regular society. †¦That’s more or less the point of it. Do as you wish. †¦ There’s a common phrase: ‘we are doing it for the lulz.’| †| —Trent Peacock. Search Engine: The face of Anonymous, February 7, 2008.[19]| Definitions tend to emphasize that the concept, and by extension the collective of users, cannot be readily encompassed by a simple definition. Instead Anonymous is often defined by aphorismsdescribing perceived qualities.[2] One self-description, originating from a protest video targeted at the Churc h of Scientology, is: We are Anonymous. We are Legion. We do not forgive. We do not forget. Expect us.[20] â€Å"| [Anonymous is] the first Internet-basedsuperconsciousness. Anonymous is a group, in the sense that a flock of birds is a group. How do you know they’re a group? Because they’re traveling in the same direction. At any given moment, more birds could join, leave, peel off in another direction entirely.| †| —Chris Landers. Baltimore City Paper, April 2, 2008.[2]| Anonymous consists largely of users from multiple imageboards and Internet forums. In addition, several wikis and Internet Relay Chat networks are maintained to overcome the limitations of traditional imageboards. These modes of communication are the means by which Anonymous protesters participating in Project Chanology communicate and organize upcoming protests.[21][22] A â€Å"loose coalition of Internet denizens,†[23] the group bands together through the Internet, using IRC channels[21] and sites such as 4chan,[21][23] 711chan,[21] Encyclopà ¦dia Dramatica,[24] and YouTube.[3] Socia l networking services, such as Facebook, are used for to mobilize groups for real-world protests.[25] Anonymous has no leader or controlling party and relies on the collective power of its individual participants acting in such a way that the net effect benefits the group.[23] â€Å"Anyone who wants to can be Anonymous and work toward a set of goals†¦Ã¢â‚¬  a member of Anonymous explained to the Baltimore City Paper. â€Å"We have this agenda that we all agree on and we all coordinate and act, but all act independently toward it, without any want for recognition. We just want to get something that we feel is important done†¦Ã¢â‚¬ [2] Anonymous members have previously collaborated with hacker group LulzSec.[citation needed] It is impossible to ‘join’ Anonymous, as there is no leadership, no ranking, and no single means of communication. Anonymous is spread over many mediums and languages, with membership being achieved simply by wishing to join.[26] Commander X and the People’s Liberation Front A person known as Commander X provided interviews and videos about Anonymous.[27] In 2011, he was at the center of an investigation into Anonymous by HBGary CEO Aaron Barr, who claimed to have identified him as a San Francisco gardener. Interviewed following the attack on HBGary Federal, Commander X revealed that while Barr suspected that he was a leader of the group, he was in his own words a â€Å"peon.† However, Commander X did claim to be a skilled hacker and founding member of an allied organization, the Peoples Liberation Front (PLF).[28] According to Commander X, Peoples Liberation Front, a collective of hactivists founded in 1985, acted with AnonOps, another sub-group of Anonymous, to carry out denial-of-service (DDOS) attacks against government websites in Tunisia, Iran, Egypt, and Bahrain. Explaining the relationship between Anonymous and the PLF, he suggested an analogy to NATO, with the PLF being a smaller sub-group that could choose to opt in or out of a specific project. â€Å"AnonOps and the PLF are both capable of creating huge â€Å"Internet armies.† The main difference is AnonOps moves with huge force, but very slowly because of their decision making process. The PLF moves with great speed, like a scalpel.†[29] On September 23, 2011, a homeless man in California named Christopher Doyon was arrested and stated by officials to have used the Commander X screen name.[30] He pleaded not guilty.[31] The Low Orbit Ion Cannon is a network stress testing application that has been used by Anonymous to accomplish its DDOS attacks. Individual users download the LOIC and voluntarily contribute their computer to a bot net. This bot net is then directed against the target by AnonOps.[32] Joining the bot net and volunteering one’s resources for the use of the group is thus one way of being a â€Å"member,† a concept that is otherwise hard to define. In April 2009, after The Pirate Bay co-defendants were found guilty of facilitating extensive copyright infringement â€Å"in a commercial and organized form†, Anonymous launched a coordinated DDoS attack against the International Federation of the Phonographic Industry (IFPI), an organisation responsible for safeguarding recording artists’ rights.[33] When co-founders lost their appeal against convictions for encouraging piracy, Anonymous again targeted the IFPI, labelling them â€Å"parasites.† A statement read: â€Å"We will continue to attack those who embrace censorship. You will not be able to hide your ludicrous ways to control us. On January 19, 2012, Megaupload, a website providing file-sharing services, was shut down by the US Department of Justice (DOJ) and the Federal Bureau of Investigation (FBI).[36] In the hours following the shutdown, hackers took down the sites of the DOJ and FBI, as well as the Motion Picture Association of America (MPAA), the Recording Industry Association of America (RIAA), and Broadcast Music, Inc. (BMI) using distributed denial-of-service (DDoS) attacks.[37]Barrett Brown, described as a spokesperson for Anonymous, called the attack â€Å"the single largest Internet attack in [Anonymous’] history.†[38] With the protests against the Stop Online Piracy Act (SOPA) protests only a day old, Brown stated that internet users were â€Å"by-and-far ready to defend an open Internet.†[38] Although the actions of Anonymous received support,[citation needed] some commentators argued that the denial of service attack risked damaging the anti-SOPA case. Molly Wood of CNET wrote that â€Å"[i]f the SOPA/PIPA protests were the Web’s moment of inspiring, non-violent, hand-holding civil disobedience, #OpMegaUpload feels like the unsettling wave of car-burning hooligans that sweep in and incite the riot portion of the play.†[39] Dwight Silverman of the Houston Chronicle concurred, stating that â€Å"Anonymous’ actions hurt the movement to kill SOPA/PIPA by highlighting online lawlessness.†[40] The Oxford Internet Institute’s Joss Wright wrote that â€Å"In one sense the actions of Anonymous are themselves, anonymously and unaccountably, censoring websites in response to positions with which they disagree.†[37] Anonymous claimed responsibility for taking down government websites in the UK in April 2012 in protest against government extradition and surveillance policies. A message was left on Twitter saying it was â€Å"for your draconian surveillance proposals.†[41] Anonymous activists merged with Occupy Wall Street protesters. Anonymous members descended on New York’s Zucotti Park and organized it partly. After it became known that some Occupy protesters would get violent, Anonymous used social networking to urge Occupy protesters to avoid disorder. Anonymous used Twitter trends to keep protests peaceful.[42] A similar protest occurred outside the London Stock Exchange in early May 2012 during a May Day Occupy protest.[43] Alleged Internet predator Chris Forcand, 53, was charged with child sexual and firearm offenses.[44] A newspaper report stated that Forcand was already being tracked by â€Å"cyber-vigilantes before police investigations commenced.[45] A television report identified a â€Å"self-described Internet vigilante group called Anonymous† who contacted the police after some members were â€Å"propositioned† by Forcand. The report stated this was the first time a suspected Internet predator was arrested by the police as a result of Internet vigilantism.[46] In October 2011, â€Å"Operation Darknet† was launched as an attempt to cease the activities of child porn sites accessed through hidden services in the deep web.[47] Anonymous published in apastebin link what it claimed were the user names of 1,589 members of Lolita City, a child porn site accessed via the Tor network. Anonymous said that it had found the site via The Hidden Wiki, and that it contained over 100 gigab ytes of child pornography. Anonymous launched a denial-of-service attack to take Lolita City offline. The group is responsible for cyber-attacks on the Pentagon, News Corp and has also threatened to destroy Facebook.[54] In October 2011, Anonymous hackers threatened the Mexican drug cartel known as Los Zetas in an online video after one of their members was kidnapped.[55] In late May 2012 alleged Anonymous members claimed responsibility for taking down a GM crops website.[56] In early September 2012 alleged Anonymous members claimed responsibility for taking down GoDaddy’s Domain Name Servers, affecting small businesses around the globe.[57] In mid-September 2012, Anonymous hackers threatened the Hong Kong government organization, known as National Education Centre. In their online video, Anonymous members claimed responsibility for leaking classified government documents and taking down the National Education Centre website, after the Hong Kong government repeatedly ignored months of wide-scale protests against the establishment of a new core Moral and National Education curriculum for children from 6–18 years of age. The new syllabus came under heavy criticism and international media attention, as it does not award students based on how much factual information is learned, but instead grades and evaluates students based on their level of emotional attachment and approval of the Communist Party of China, almost in blind brain-washing fashion.[58] In response to Operation Pillar of Cloud in November 2012, Anonymous launched a series of attacks on Israeli government websites. Anonymous protested what they called the â€Å"barbaric, brutal and despicable treatment of the Palestinian people.†[59] On November 30, 2012, the group declared an operation to shut down websites of the Syrian government, in response to a internet blackout the previous day believed to be imposed by Syrian authorities in an attempt to silence opposition groups of the Syrian civil war Reaction from law enforcement agencies â€Å"| First, who is this group called Anonymous? Put simply, it is an international cabal of criminal hackers dating back to 2003, who have shut down the websites of the U.S. Department of Justice and the F.B.I. They have hacked into the phone lines of Scotland Yard. They are responsible for attacks against MasterCard, Visa, Sony and the Governments of the U.S., U.K., Turkey, Australia, Egypt, Algeria, Libya, Iran, Chile, Colombia and New Zealand.| †| —Canadian MP Marc Garneau, 2012[67]| In December 2010, the Dutch police arrested a 16-year old for cyberattacks against Visa, MasterCard and PayPal in conjunction with Anonymous’ DDoS attacks against companies opposing Wikileaks.[68] In January 2011, the FBI issued more than 40 search warrants in a probe against the Anonymous attacks on companies that opposed Wikileaks. The FBI did not issue any arrest warrants, but issued a statement that participating in DDoS attacks is a criminal offense with a sentence of up to 10 years in prison.[69][70] In January 2011, the British police arrested five male suspects between the ages of 15 and 26 with suspicion of participating in Anonymous DDoS attacks.[71] Matthew George, a Newcastle, New South Wales resident, concerned with forthcoming Australian internet filtration legislation, was arrested for his participation in Anonymous DDoS activities. George participated in Anonymous IRC discussions, and allowed his computer to be used in a denial of service attack associated with Operation Titstorm. Tracked down by authorities, he was fined $550, though he was not fully aware that his actions were illegal, and believed his participation in Operation Titstorm had been a legal form of civil protest. His experience left him disillusioned with the potential of online anonymity, warning others: â€Å"There is no way to hide on the internet, no matter how hard you cover your tracks you can get caught. You’re not invincible.†[72] On June 10, 2011, the Spanish police captured three purported members of Anonymous in the cities of Gijon, Barcelona and Valencia. The operation deactivated the main server from which the three men coordinated DDoS attacks. This particular group had made attacks on the web servers of the PlayStation Store, BBVA, Bankia, and the websites of the governments of Egypt, Algeria, Libya, Iran, Chile, Colombia and New Zealand. The operation revealed that their structure consisted of â€Å"cells† which at any given time could coordinate attacks through the downloading of software; the decision-making process to attack occurred in chat rooms. The Spanish national police stated that this operation corresponds to the fact that the Spanish government and NATO considers this group of hackers a threat to national security.[73] On June 13, 2011, officials in Turkey arrested 32 individuals that were allegedly involved in DDoS attacks on Turkish government websites. These members of Anonymous were captured in different cities of Turkey including Istanbul and Ankara. According to PC Magazine these individuals were arrested after they attacked these websites as a response to the Turkish government demand to ISPs to implement a system of filters that many have perceived as censorship.[74][75] During July 19–20, 2011, as many as 20 or more arrests were made of suspected Anonymous hackers in the US, UK, and Netherlands following the 2010 Operation Avenge Assange in which the group attacked PayPal, as well as attacking MasterCard and Visa after they froze Wikileaks accounts. According to US officials statements suspects’ homes were raided and suspects were arrested in Alabama, Arizona, California, Colorado, Washington DC, Florida, Massachusetts, Nevada, New Mexico, and Ohio, as well as a 16 year old boy being held by the police in south London on suspicion of breaching the Computer Misuse Act 1990, and four being held in the Netherlands.[76][77][78][79] On February 28, 2012, Interpol issued warrants for the arrests of 25 people with suspected links to Anonymous, according to a statement from the international police agency. The suspects, between the ages of 17 and 40, were all arrested.[80] On September 12, 2012; Anonymous spokesman Barrett Brown was arrested at his home in Dallas on charges of threatening an FBI agent. Agents arrested Brown while he was in the middle of aTinychat session.[81] Anonymous Research. (2016, Dec 31). We have essays on the following topics that may be of interest to you

Tillies - Marketing Plan Term Paper Example | Topics and Well Written Essays - 2000 words

Tillies - Marketing Plan - Term Paper Example p to clients to all beach events including beach parties and theme nights Establish presence on social media including Twitter and Facebook Establish an employee training program by arranging workshops with foreign trainers Implement an electronic customer feedback system Establish employee rewards and discount program after one year of service Purpose Tillie’s Day Spa seeks to offer a wide-range of tailor-made spa services by foreign qualified and certified professionals for all generations, primarily those between 25-45 years of age. Marketing efforts shall be aimed at providing a glamorous decor with special lighting, textiles and music in the spa tents/rooms along with aroma therapies with scented, exotic candles and 100% natural lotions and oils. Picture Tillie’s Day Spa will attract its clients through social media, hotel referrals as well as wedding planners to try its services. Upon reaching the venue the customer is welcomed by female dancers from around the wo rld with specific days allocated to each type of dance. For instance, African dance will be held on Mondays whereas, belly dancing on Saturdays. The customer chooses with room to enjoy the spa services in, depending on his/her preferences and mood. Upon leaving with a look as fresh as a flower the customer returns and brings along her co-workers and neighbors for company as well as earning the reward points that will be added to her loyalty card upon the number of referrals she makes. This way the customer base expands as the elites and executive women continue to pour in to enjoy this high-end, sophisticated ambience. Staff shall greet these women with smiling faces and a glass of their favorite cocktail drink and escort them to their rooms. Special attention shall be paid to cleanliness. However, the staff shall not be dressed in uniform but as per the respective themes that will vary on a daily basis. These themes include African, American, Thai, Arabian and various others. Gap D ashboard The Gap Dashboard shall be used to address primary goals that will form the basis of marketing, tactical, strategic and personal decisions. Some tactical goals, however, shall not be tracked via this dashboard but through the Milestones chart. Key marketing metrics shall be accounted for by the Gap Dashboard every 3 months during the first year and bi-annually thereafter. Hence, actual results shall be compared against these goals to observe any variances. Marketing goals primarily include revenue and sales maximization of Tillie’s Day Spa along with the attainment of high customer return rate in a period of 3 years. The strategic goal of becoming a top quality day spa in Virginia shall be measured by attestation of ASQ Certification. Personal goals shall pertain to the increased involvement of the CEO in marketing activities, most importantly establishing PR with hotels and high-end restaurants. The following tactical goals shall be measured quantitatively: Ideal Cu stomer Day Spas usually have a